{
 "documentInfo": {
  "documentType": "https://xbrl.org/2021/xbrl-json",
  "features": {
   "xbrl:canonicalValues": true
  },
  "namespaces": {
   "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full",
   "iso4217": "http://www.xbrl.org/2003/iso4217",
   "scheme": "http://standards.iso.org/iso/17442",
   "tessenderlogroup": "http://tessenderlogroup.com/xbrl/2023",
   "xbrl": "https://xbrl.org/2021",
   "xbrli": "http://www.xbrl.org/2003/instance"
  },
  "taxonomy": [
   "http://tessenderlogroup.com/xbrl/2023/tessenderlogroup-2023-12-31.xsd"
  ]
 },
 "facts": {
  "fact-1": {
   "value": "2928300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-2": {
   "value": "2587500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-3": {
   "value": "2370100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CostOfSales",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-4": {
   "value": "1919500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CostOfSales",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-5": {
   "value": "558200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:GrossProfit",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-6": {
   "value": "668100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:GrossProfit",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-7": {
   "value": "157800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DistributionCosts",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-8": {
   "value": "147900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DistributionCosts",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-9": {
   "value": "97600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:SalesAndMarketingExpense",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-10": {
   "value": "70800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:SalesAndMarketingExpense",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-11": {
   "value": "150800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdministrativeExpense",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-12": {
   "value": "130400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdministrativeExpense",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-13": {
   "value": "-32000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherOperatingIncomeExpense",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-14": {
   "value": "-18800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherOperatingIncomeExpense",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-15": {
   "value": "120100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:AdjustedEBIT2",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-16": {
   "value": "300100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:AdjustedEBIT2",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-17": {
   "value": "500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:EBITAdjustingItems",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-18": {
   "value": "-12000000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:EBITAdjustingItems",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-19": {
   "value": "120600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-20": {
   "value": "288100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossFromOperatingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-21": {
   "value": "43800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-22": {
   "value": "41500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:FinanceCosts",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-23": {
   "value": "40200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-24": {
   "value": "37800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-25": {
   "value": "-3600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncomeCost",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-26": {
   "value": "-3800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:FinanceIncomeCost",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-27": {
   "value": "-500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-28": {
   "value": "4800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-29": {
   "value": "116400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-30": {
   "value": "289200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-31": {
   "value": "2000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-32": {
   "value": "62400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-33": {
   "value": "114400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-34": {
   "value": "226800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-35": {
   "value": "109500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-36": {
   "value": "226900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-37": {
   "value": "4900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-38": {
   "value": "-100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-39": {
   "value": "1.74",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShare",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-40": {
   "value": "5.26",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShare",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-41": {
   "value": "1.74",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShare",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-42": {
   "value": "5.26",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShare",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-43": {
   "value": "114400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-44": {
   "value": "226800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-45": {
   "value": "-21500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-46": {
   "value": "14600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-47": {
   "value": "-2000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-48": {
   "value": "5800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-49": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-50": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-51": {
   "value": "-500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-52": {
   "value": "1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-53": {
   "value": "-23100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-54": {
   "value": "18900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-55": {
   "value": "-4300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-56": {
   "value": "27100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-57": {
   "value": "-400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-58": {
   "value": "4400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-59": {
   "value": "-3900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-60": {
   "value": "22700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-61": {
   "value": "-27000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-62": {
   "value": "41600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-63": {
   "value": "87400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-64": {
   "value": "268400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-65": {
   "value": "82000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-66": {
   "value": "268400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-67": {
   "value": "5400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-68": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-69": {
   "value": "1657200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-70": {
   "value": "1147500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-71": {
   "value": "1156100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-72": {
   "value": "888700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-73": {
   "value": "31800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-74": {
   "value": "32100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-75": {
   "value": "286900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-76": {
   "value": "107000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-77": {
   "value": "23600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:InvestmentAccountedForUsingEquityMethod",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-78": {
   "value": "26200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:InvestmentAccountedForUsingEquityMethod",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-79": {
   "value": "12200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherFinancialAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-80": {
   "value": "10900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherFinancialAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-81": {
   "value": "50200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-82": {
   "value": "18200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-83": {
   "value": "26100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentReceivables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-84": {
   "value": "14500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentReceivables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-85": {
   "value": "70000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-86": {
   "value": "50000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherNoncurrentFinancialAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-87": {
   "value": "300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-88": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-89": {
   "value": "1257300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-90": {
   "value": "1153300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-91": {
   "value": "604500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:InventoriesTotal",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-92": {
   "value": "566900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:InventoriesTotal",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-93": {
   "value": "457000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherReceivables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-94": {
   "value": "412900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherReceivables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-95": {
   "value": "15900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-96": {
   "value": "16800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-97": {
   "value": "3000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DerivativeFinancialAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-98": {
   "value": "600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DerivativeFinancialAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-99": {
   "value": "177000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-100": {
   "value": "156100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-101": {
   "value": "200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-102": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-103": {
   "value": "2914700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-104": {
   "value": "2300900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Assets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-105": {
   "value": "1930900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EquityAttributableToOwnersOfParent",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-106": {
   "value": "1401800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EquityAttributableToOwnersOfParent",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-107": {
   "value": "428300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-108": {
   "value": "216200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IssuedCapital",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-109": {
   "value": "1743600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:SharePremium",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-110": {
   "value": "238000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:SharePremium",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-111": {
   "value": "-241000000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ReservesAndRetainedEarnings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-112": {
   "value": "947600000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ReservesAndRetainedEarnings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-113": {
   "value": "17900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncontrollingInterests",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-114": {
   "value": "1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncontrollingInterests",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-115": {
   "value": "1948700000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TotaalEigenVermogen",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-116": {
   "value": "1403200000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TotaalEigenVermogen",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-117": {
   "value": "476000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-118": {
   "value": "444000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-119": {
   "value": "175300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:LongtermBorrowings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-120": {
   "value": "209300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:LongtermBorrowings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-121": {
   "value": "45000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentProvisionsForEmployeeBenefits",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-122": {
   "value": "40100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentProvisionsForEmployeeBenefits",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-123": {
   "value": "119000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherLongtermProvisions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-124": {
   "value": "121300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherLongtermProvisions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-125": {
   "value": "6800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentPayables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-126": {
   "value": "6900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentPayables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-127": {
   "value": "3400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-128": {
   "value": "10100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-129": {
   "value": "126500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-130": {
   "value": "56300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-131": {
   "value": "490000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-132": {
   "value": "453600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-133": {
   "value": "100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-134": {
   "value": "100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:BankOverdraftsClassifiedAsCashEquivalents",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-135": {
   "value": "61400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentPortionOfLongtermBorrowings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-136": {
   "value": "56200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentPortionOfLongtermBorrowings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-137": {
   "value": "405500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentPayables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-138": {
   "value": "383200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:TradeAndOtherCurrentPayables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-139": {
   "value": "6100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-140": {
   "value": "1600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-141": {
   "value": "2100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-142": {
   "value": "1900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentTaxLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-143": {
   "value": "800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisionsForEmployeeBenefits",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-144": {
   "value": "700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CurrentProvisionsForEmployeeBenefits",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-145": {
   "value": "13900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherShorttermProvisions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-146": {
   "value": "9800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherShorttermProvisions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-147": {
   "value": "966000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Liabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-148": {
   "value": "897600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Liabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-149": {
   "value": "2914700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EquityAndLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-150": {
   "value": "2300900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EquityAndLiabilities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-151": {
   "value": "216200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-152": {
   "value": "238000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-153": {
   "value": "21600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-154": {
   "value": "-66800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-155": {
   "value": "2700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-156": {
   "value": "990000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-157": {
   "value": "1401800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-158": {
   "value": "1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-159": {
   "value": "1403200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-160": {
   "value": "109500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-161": {
   "value": "109500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-162": {
   "value": "4900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-163": {
   "value": "114400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-164": {
   "value": "-22100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TranslationDifferences",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-165": {
   "value": "-22100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TranslationDifferences",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-166": {
   "value": "500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TranslationDifferences",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-167": {
   "value": "-21500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TranslationDifferences",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-168": {
   "value": "-3900000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:RemeasurementsOfTheNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-169": {
   "value": "-3900000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:RemeasurementsOfTheNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-170": {
   "value": "-3900000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:RemeasurementsOfTheNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-171": {
   "value": "-1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:NetChangeInFairValueOfDerivativeFinancialInstrumentsNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-172": {
   "value": "-1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:NetChangeInFairValueOfDerivativeFinancialInstrumentsNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-173": {
   "value": "-1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:NetChangeInFairValueOfDerivativeFinancialInstrumentsNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-174": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OtherMovements",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-175": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OtherMovements",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-176": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OtherMovements",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-177": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-178": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-179": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-180": {
   "value": "-22100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-181": {
   "value": "-1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-182": {
   "value": "105600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-183": {
   "value": "82000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-184": {
   "value": "5400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-185": {
   "value": "87400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-186": {
   "value": "212000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IssueOfEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-187": {
   "value": "1505600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IssueOfEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-188": {
   "value": "1717700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IssueOfEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-189": {
   "value": "1717700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IssueOfEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-190": {
   "value": "5500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ReservesRelatedToPicanol",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-191": {
   "value": "-329700000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ReservesRelatedToPicanol",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-192": {
   "value": "-324200000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ReservesRelatedToPicanol",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-193": {
   "value": "-324200000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ReservesRelatedToPicanol",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-194": {
   "value": "-887300000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OwnSharesFollowing",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-195": {
   "value": "-887300000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OwnSharesFollowing",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-196": {
   "value": "-887300000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OwnSharesFollowing",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-197": {
   "value": "-32400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-198": {
   "value": "-32400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-199": {
   "value": "-32400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-200": {
   "value": "47600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-201": {
   "value": "47600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-202": {
   "value": "47600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaid",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-203": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CapitalIncreaseByNonControllingInterest",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-204": {
   "value": "1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CapitalIncreaseByNonControllingInterest",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-205": {
   "value": "1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CapitalIncreaseByNonControllingInterest",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-206": {
   "value": "5600000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:InterestWithoutLossOfControl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-207": {
   "value": "15200000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:InterestWithoutLossOfControl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-208": {
   "value": "20800000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:InterestWithoutLossOfControl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-209": {
   "value": "9500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:InterestWithoutLossOfControl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-210": {
   "value": "30400000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:InterestWithoutLossOfControl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-211": {
   "value": "212000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-212": {
   "value": "1505600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-213": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-214": {
   "value": "11100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-215": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-216": {
   "value": "-1281800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-217": {
   "value": "447100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-218": {
   "value": "11000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-219": {
   "value": "458100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-220": {
   "value": "4283000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-221": {
   "value": "1743000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-222": {
   "value": "216000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-223": {
   "value": "777000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-224": {
   "value": "12000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-225": {
   "value": "1861000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-226": {
   "value": "1930000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-227": {
   "value": "179000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-228": {
   "value": "1948000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-229": {
   "value": "216200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-230": {
   "value": "238000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-231": {
   "value": "21600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-232": {
   "value": "-81200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-233": {
   "value": "-1600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-234": {
   "value": "737100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-235": {
   "value": "1130000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-236": {
   "value": "1300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-237": {
   "value": "1131400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-238": {
   "value": "226900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-239": {
   "value": "226900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-240": {
   "value": "-100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-241": {
   "value": "226800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-242": {
   "value": "14500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TranslationDifferences",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-243": {
   "value": "14500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TranslationDifferences",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-244": {
   "value": "100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TranslationDifferences",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-245": {
   "value": "14600000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:TranslationDifferences",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-246": {
   "value": "22700000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:RemeasurementsOfTheNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-247": {
   "value": "22700000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:RemeasurementsOfTheNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-248": {
   "value": "22700000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:RemeasurementsOfTheNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-249": {
   "value": "4400000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:NetChangeInFairValueOfDerivativeFinancialInstrumentsNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-250": {
   "value": "4400000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:NetChangeInFairValueOfDerivativeFinancialInstrumentsNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-251": {
   "value": "4400000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:NetChangeInFairValueOfDerivativeFinancialInstrumentsNet",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-252": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OtherMovements",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-253": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OtherMovements",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-254": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OtherMovements",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-255": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-256": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-257": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-258": {
   "value": "14500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-259": {
   "value": "4400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-260": {
   "value": "249600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-261": {
   "value": "268400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-262": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-263": {
   "value": "268400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-264": {
   "value": "3300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-265": {
   "value": "3300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-266": {
   "value": "3300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseThroughTreasuryShareTransactions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-267": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CapitalIncreaseByNonControllingInterest",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-268": {
   "value": "100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CapitalIncreaseByNonControllingInterest",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-269": {
   "value": "100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CapitalIncreaseByNonControllingInterest",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-270": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-271": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-272": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-273": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-274": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-275": {
   "value": "3300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-276": {
   "value": "3300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-277": {
   "value": "100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-278": {
   "value": "3500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ChangesInEquity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-279": {
   "value": "216200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-280": {
   "value": "238000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-281": {
   "value": "21600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-282": {
   "value": "66800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-283": {
   "value": "2700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-284": {
   "value": "990000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-285": {
   "value": "1401800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-286": {
   "value": "1500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-287": {
   "value": "1403200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-288": {
   "value": "114400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-289": {
   "value": "226800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-290": {
   "value": "198700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-291": {
   "value": "172400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-292": {
   "value": "-4800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForProvisions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-293": {
   "value": "-16800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForProvisions",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-294": {
   "value": "43800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceCosts",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-295": {
   "value": "41500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceCosts",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-296": {
   "value": "-40200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-297": {
   "value": "-37800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForFinanceIncome",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-298": {
   "value": "0",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-299": {
   "value": "-800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-300": {
   "value": "500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-301": {
   "value": "-4800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfAssociates",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-302": {
   "value": "2000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-303": {
   "value": "62400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidRefundClassifiedAsOperatingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-304": {
   "value": "2900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherAdjustmentsForNoncashItems",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-305": {
   "value": "-1000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:OtherAdjustmentsForNoncashItems",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-306": {
   "value": "25700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-307": {
   "value": "-160600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInInventories",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-308": {
   "value": "58900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-309": {
   "value": "-36300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-310": {
   "value": "-157400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-311": {
   "value": "20700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-312": {
   "value": "28400000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ChangeInAccountingEstimatesInventoryWriteOff",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-313": {
   "value": "10300000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ChangeInAccountingEstimatesInventoryWriteOff",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-314": {
   "value": "-2800000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:NetChangeInEmissionAllowancesRecognizedWithinIntangibleAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-315": {
   "value": "1200000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:NetChangeInEmissionAllowancesRecognizedWithinIntangibleAssets",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-316": {
   "value": "-3800000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:RevaluationElectricityForwardContracts",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-317": {
   "value": "-7400000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:RevaluationElectricityForwardContracts",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-318": {
   "value": "-1100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:LiquidationOfDormantUKSubsidiaries",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-319": {
   "value": "-2700000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:BargainPurchaseRecognizedFollowingTheAcquisitionOfTheActivitiesOfDYKAReseauxSAS",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-320": {
   "value": "7300000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:SettlementLossUKPensionPlan",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-321": {
   "value": "265200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperations",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-322": {
   "value": "274500000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperations",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-323": {
   "value": "-46000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-324": {
   "value": "-74600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-325": {
   "value": "219200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-326": {
   "value": "199800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-327": {
   "value": "177100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-328": {
   "value": "112800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-329": {
   "value": "1400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-330": {
   "value": "600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-331": {
   "value": "-39300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-332": {
   "value": "42100000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-333": {
   "value": "200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-334": {
   "value": "1600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-335": {
   "value": "800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-336": {
   "value": "-80700000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ProceedsFromTheSaleOfOtherInvestments",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-337": {
   "value": "-900000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:LiquidationOfPBShengdaZhejiangBiotechnologyCoLtd",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-338": {
   "value": "16200000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CashDepositPaidForPrequalificationCRMAuctionTPower",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-339": {
   "value": "-16200000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CashDepositReimbursedForPrequalificationCRMAuctionTPower",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-340": {
   "value": "-10000000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ProceedsFromSaleOfShortTermInvestments",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-341": {
   "value": "70000000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:AcquisitionOfLongTermInvestments",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-342": {
   "value": "50000000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:AcquisitionOfLongTermInvestments",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-343": {
   "value": "-50000000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ProceedsFromSaleOfLongTermInvestments",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-344": {
   "value": "-76700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-345": {
   "value": "-194000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-346": {
   "value": "32400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-347": {
   "value": "600000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-348": {
   "value": "-9800000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:ProceedsFromTheSaleOfSharesToANonControllingInterest",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-349": {
   "value": "20700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-350": {
   "value": "20700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-351": {
   "value": "5800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromNoncurrentBorrowings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-352": {
   "value": "60000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromNoncurrentBorrowings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-353": {
   "value": "43700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-354": {
   "value": "198000000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-355": {
   "value": "10400000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-356": {
   "value": "13800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-357": {
   "value": "-8500000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:InterestReceived",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-358": {
   "value": "-900000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:InterestReceived",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-359": {
   "value": "800000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OtherFinanceCostsPaid",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-360": {
   "value": "1600000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:OtherFinanceCostsPaid",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-361": {
   "value": "-3600000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:DecreaseIncreaseOfLongTermReceivables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-362": {
   "value": "-1800000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:DecreaseIncreaseOfLongTermReceivables",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-363": {
   "value": "-100000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CapitalIncreaseFromNonControllingInterest",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-364": {
   "value": "39900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-365": {
   "value": "-120300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-366": {
   "value": "-171800000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-367": {
   "value": "22200000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-368": {
   "value": "-165900000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-369": {
   "value": "-1300000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-370": {
   "value": "1700000",
   "decimals": -5,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-371": {
   "value": "156000000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CashAndCashEqLessBankOverdraftsAtTheBeginningOfThePeriod",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-372": {
   "value": "320200000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CashAndCashEqLessBankOverdraftsAtTheBeginningOfThePeriod",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-373": {
   "value": "176900000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CashAndCashEqLessBankOverdraftsAtTheEndOfThePeriod",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-374": {
   "value": "156000000",
   "decimals": -5,
   "dimensions": {
    "concept": "tessenderlogroup:CashAndCashEqLessBankOverdraftsAtTheEndOfThePeriod",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-422": {
   "value": "De <span class=\"_ _0\"></span>kasstromen <span class=\"_ _0\"></span>uit <span class=\"_ _0\"></span>bedrijfsactiviteiten stegen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>199,8 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>naar <span class=\"_ _0\"></span>219,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR per <span class=\"_ _2\"></span>31 <span class=\"_ _26\"></span>december <span class=\"_ _26\"></span>2023. H<span class=\"_ _2\"></span>et <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>perationele <span class=\"_ _26\"></span>resultaat <span class=\"_ _26\"></span>daalde <span class=\"_ _26\"></span>omdat d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>eerste <span class=\"_ _26\"></span>bijdrage <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>Picanol <span class=\"_ _26\"></span>Group (toelichting <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>- Acq<span class=\"_ _2\"></span>uisities <span class=\"_ _26\"></span>en ver<span class=\"_ _2\"></span>kopen) d<span class=\"_ _2\"></span>e daling<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten <span class=\"_ _2\"></span>van d<span class=\"_ _26\"></span>e overige <span class=\"_ _26\"></span>bedrijfssegmenten niet k<span class=\"_ _2\"></span>on compens<span class=\"_ _2\"></span>eren (<span class=\"_ _2\"></span>toelichtin<span class=\"_ _2\"></span>g 3 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>Gesegmenteerd<span class=\"_ _2\"></span>e in<span class=\"_ _2\"></span>formatie). <span class=\"_ _2\"></span>Het lag<span class=\"_ _26\"></span>ere operationel<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>taat kon  echt<span class=\"_ _2\"></span>er  gec<span class=\"_ _2\"></span>ompenseerd <span class=\"_ _1e\"> </span>worden  door <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>minder  sterk<span class=\"_ _2\"></span>e  toena<span class=\"_ _2\"></span>me  van <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>werkkapitaal. <span class=\"_ _1e\"> </span>De wijzigingen <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>werkkapi<span class=\"_ _2\"></span>taal <span class=\"_ _26\"></span>resulteerden <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>kasuitstroom <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>slechts <span class=\"_ _2\"></span>-72,8 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>2023 tegenover <span class=\"_ _50\"></span>-176,2 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>2022. <span class=\"_ _1c\"></span>De <span class=\"_ _25\"></span>daling <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>belastbaar <span class=\"_ _50\"></span>resultaat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>lagere betaalde <span class=\"_ _2\"></span>belastingen<span class=\"_ _2\"></span> op<span class=\"_ _2\"></span> he<span class=\"_ _2\"></span>t resul<span class=\"_ _2\"></span>taat <span class=\"_ _2\"></span>(-46,0 <span class=\"_ _26\"></span>miljoen E<span class=\"_ _2\"></span>UR in<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vergelijking <span class=\"_ _26\"></span>met -74,<span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR in 2022).  De <span class=\"_ _0\"></span>kasstromen uit <span class=\"_ _1c\"></span>invester<span class=\"_ _2\"></span>ingsactiviteiten<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>bedroegen <span class=\"_ _0\"></span>-194,0 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vergelijking met  -76,7 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>EUR <span class=\"_ _26\"></span>in 202<span class=\"_ _2\"></span>3. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>totale <span class=\"_ _26\"></span>investeringsuitga<span class=\"_ _2\"></span>ven <span class=\"_ _2\"></span>bedragen <span class=\"_ _2\"></span>-178,<span class=\"_ _2\"></span>5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR in<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2023 <span class=\"_ _26\"></span>(2022: -113,4 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _1c\"></span>3 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Gesegmenteerd<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>informatie). <span class=\"_ _1c\"></span>In <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>resulteerde <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vername van Pican<span class=\"_ _2\"></span>ol Group<span class=\"_ _2\"></span> in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>erkenning <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e netto<span class=\"_ _2\"></span> geld<span class=\"_ _2\"></span>middelen <span class=\"_ _2\"></span>van Pican<span class=\"_ _2\"></span>ol Group<span class=\"_ _2\"></span> voor <span class=\"_ _26\"></span>een bedrag <span class=\"_ _2\"></span>van +39,3 milj<span class=\"_ _2\"></span>oen EUR, t<span class=\"_ _2\"></span>erwijl er <span class=\"_ _2\"></span>in 202<span class=\"_ _2\"></span>2 een o<span class=\"_ _2\"></span>vernamevergoedin<span class=\"_ _2\"></span>g in g<span class=\"_ _2\"></span>eldmiddelen <span class=\"_ _26\"></span>we<span class=\"_ _0\"></span>rd beta<span class=\"_ _2\"></span>ald voor <span class=\"_ _2\"></span>de overname <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _29\"> </span>pr<span class=\"_ _2\"></span>oductievestiging<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>in<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>Gaillon <span class=\"_ _1d\"> </span>(Frankrijk) <span class=\"_ _1d\"> </span>door <span class=\"_ _1d\"> </span>DYKA <span class=\"_ _29\"> </span>R\u00e9se<span class=\"_ _2\"></span>aux <span class=\"_ _29\"> </span>SAS <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span>segment Industrial <span class=\"_ _0\"></span>Solutions) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>acquisitie <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productlijn <span class=\"_ _1c\"></span>Lannate\u00ae <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>Tessenderlo<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Kerley, <span class=\"_ _1c\"></span>Inc. (segment <span class=\"_ _1b\"> </span>Agro). <span class=\"_ _1b\"> </span>In  ap<span class=\"_ _2\"></span>ril  2<span class=\"_ _2\"></span>023  verk<span class=\"_ _2\"></span>ocht  de<span class=\"_ _2\"></span>  groep <span class=\"_ _1e\"> </span>654.000 <span class=\"_ _1b\"> </span>aandelen  (<span class=\"_ _2\"></span>wat <span class=\"_ _1b\"> </span>overeenkomt <span class=\"_ _1e\"> </span>met  een<span class=\"_ _2\"></span> participatie <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>14%) <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>Rieter <span class=\"_ _50\"></span>Holding <span class=\"_ _50\"></span>AG <span class=\"_ _50\"></span>(SWX: <span class=\"_ _25\"></span>RIEN) <span class=\"_ _1c\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>+80,7 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR. <span class=\"_ _50\"></span>In 2022 <span class=\"_ _0\"></span>werd <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>financi\u00eble <span class=\"_ _1c\"></span>garantie, <span class=\"_ _0\"></span>door <span class=\"_ _0\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>betaling <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>UR, <span class=\"_ _1c\"></span>betaald <span class=\"_ _1c\"></span>aan Elia <span class=\"_ _1e\"> </span>(de <span class=\"_ _1e\"> </span>Belgische <span class=\"_ _1e\"> </span>transmissienetbeh<span class=\"_ _2\"></span>eerder) <span class=\"_ _1e\"> </span>als <span class=\"_ _31\"> </span>onde<span class=\"_ _0\"></span>rdeel <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>prekwalificatiedossier<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>voor <span class=\"_ _1b\"> </span>de<span class=\"_ _2\"></span> deelname <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>veiling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>Belgische <span class=\"_ _1c\"></span>CRM <span class=\"_ _1c\"></span>(Capacity <span class=\"_ _0\"></span>Remuneration <span class=\"_ _1c\"></span>Mechanism) <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>september 2022 <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _31\"> </span>bouw <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>tweede <span class=\"_ _32\"></span>gascentral<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _25\"></span>(Belgi\u00eb). <span class=\"_ _32\"></span>Aangezien <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>niet succesvol <span class=\"_ _26\"></span>was in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>CRM-veili<span class=\"_ _2\"></span>ng, <span class=\"_ _2\"></span>werd <span class=\"_ _26\"></span>de garanti<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terug<span class=\"_ _2\"></span>betaald <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>einde <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>2022. In <span class=\"_ _26\"></span>2023 <span class=\"_ _26\"></span>nam de <span class=\"_ _31\"> </span>groep <span class=\"_ _31\"> </span>niet <span class=\"_ _1e\"> </span>deel <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>veiling <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>Belgische <span class=\"_ _31\"> </span>CRM. <span class=\"_ _31\"> </span>Per <span class=\"_ _1e\"> </span>jaareinde <span class=\"_ _32\"></span>2023 <span class=\"_ _1e\"> </span>werden <span class=\"_ _31\"> </span>drie <span class=\"_ _31\"> </span>lange termijninvesterin<span class=\"_ _2\"></span>gen <span class=\"_ _1c\"></span>aangehouden<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>totaal <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>70,0 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _1c\"></span>terwijl <span class=\"_ _50\"></span>twee <span class=\"_ _0\"></span>lange termijninvesterin<span class=\"_ _2\"></span>gen <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>totaal <span class=\"_ _50\"></span>bedrag <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>50,0 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR, <span class=\"_ _25\"></span>openstaand<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>jaareinde <span class=\"_ _50\"></span>2022, vervroegd <span class=\"_ _1c\"></span>werden <span class=\"_ _1c\"></span>terugbetaald<span class=\"_ _2\"></span>. <span class=\"_ _1c\"></span>Deze <span class=\"_ _50\"></span>uitstaande <span class=\"_ _1c\"></span>deposito\u2019s <span class=\"_ _1c\"></span>hebben <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>2 <span class=\"_ _50\"></span>jaar. De <span class=\"_ _3a\"> </span>tegenpartij <span class=\"_ _3a\"> </span>is <span class=\"_ _3a\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _3a\"> </span>internationaal <span class=\"_ _3a\"> </span>gerenommeerde <span class=\"_ _3a\"> </span>financi\u00eble <span class=\"_ _3a\"> </span>instelling <span class=\"_ _3a\"> </span>(toelichting <span class=\"_ _2c\"> </span>18 <span class=\"_ _37\"> </span>- Geldmiddelen en k<span class=\"_ _2\"></span>asequivalenten).<span class=\"_ _6d\"> </span>De <span class=\"_ _50\"></span>kasstromen <span class=\"_ _1c\"></span>uit <span class=\"_ _50\"></span>financieringsactivit<span class=\"_ _2\"></span>eiten <span class=\"_ _50\"></span>bedragen <span class=\"_ _1c\"></span>-120,3 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>per <span class=\"_ _1c\"></span>jaareinde <span class=\"_ _50\"></span>2023 <span class=\"_ _1c\"></span>(2022:  -171,8 miljoen EUR). In maart 2023 werd een aandeleninkoopprogramma opges<span class=\"_ _2\"></span>tart voor een <span class=\"_ _0\"></span>bedrag van ma<span class=\"_ _2\"></span>ximaal <span class=\"_ _2\"></span>40 milj<span class=\"_ _2\"></span>oen E<span class=\"_ _2\"></span>UR. Ein<span class=\"_ _2\"></span>d dece<span class=\"_ _2\"></span>mber 202<span class=\"_ _2\"></span>3 h<span class=\"_ _2\"></span>ad Tessenderl<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span> Group <span class=\"_ _26\"></span>1<span class=\"_ _0\"></span>.149.000 <span class=\"_ _26\"></span>eigen aandelen ingekocht <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>gemiddelde <span class=\"_ _32\"></span>prijs <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>28,21 <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>per <span class=\"_ _32\"></span>aandeel, <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>totaal <span class=\"_ _32\"></span>bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>32,4 miljoen <span class=\"_ _1e\"> </span>EUR. <span class=\"_ _1e\"> </span>In <span class=\"_ _1e\"> </span>januari <span class=\"_ _31\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _1e\"> </span>voltooide <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>businessunit <span class=\"_ _31\"> </span>PB <span class=\"_ _1e\"> </span>Leiner <span class=\"_ _1e\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _31\"> </span>Bio<span class=\"_ _0\"></span>-valorization) <span class=\"_ _31\"> </span>een nieuwe <span class=\"_ _26\"></span>joint <span class=\"_ _26\"></span>venture <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>D&amp;D <span class=\"_ _26\"></span>Participa\u00e7\u00f5es <span class=\"_ _26\"></span>Societ\u00e1rias, <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>minderheidsbelang <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>40% <span class=\"_ _2\"></span>verwierf<span class=\"_ _2\"></span> in de <span class=\"_ _2\"></span>Braziliaanse <span class=\"_ _2\"></span>fabriek<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>PB Leiner<span class=\"_ _2\"></span> (PB <span class=\"_ _2\"></span>Brasil In<span class=\"_ _2\"></span>dustria e <span class=\"_ _2\"></span>Comerci<span class=\"_ _2\"></span>o de <span class=\"_ _2\"></span>Gelatinas L<span class=\"_ _2\"></span>tda). De<span class=\"_ _2\"></span> verkoop<span class=\"_ _26\"></span> resulteerde <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>kasinstroom <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>9,8 <span class=\"_ _50\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>bet<span class=\"_ _1c\"></span>aling <span class=\"_ _1c\"></span>en een <span class=\"_ _26\"></span>voorwaardelijke <span class=\"_ _26\"></span>vergoeding <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>bedrag <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>20,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>USD <span class=\"_ _26\"></span>(19,0 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR) <span class=\"_ _26\"></span>(toelichting 4 <span class=\"ls0\">- Acquisities <span class=\"_ _0\"></span>en verkopen). De terugbetaling van de <span class=\"_ _0\"></span>financi\u00eble schulden (-43,7 miljoen EUR) <span class=\"_ _0\"></span>in 2023 </span>heeft <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _26\"></span>betrekking <span class=\"_ _2\"></span>op de <span class=\"_ _26\"></span>jaarlijkse kapitaal<span class=\"_ _26\"></span>aflo<span class=\"_ _0\"></span>ssingen <span class=\"_ _26\"></span>van de k<span class=\"_ _2\"></span>redietfaciliteit <span class=\"_ _26\"></span>van T-Power<span class=\"_ _26\"></span> (-<span class=\"ff3\">25,7 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _29\"> </span>EUR), <span class=\"_ _1d\"> </span>terwijl <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>202<span class=\"_ _2\"></span>2 <span class=\"_ _29\"> </span>eveneens <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>nog <span class=\"_ _29\"> </span>openstaand<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>\u201c20<span class=\"_ _2\"></span>22 <span class=\"_ _29\"> </span>obligaties<span class=\"_ _2\"></span>\u201d <span class=\"_ _1d\"> </span>we<span class=\"_ _0\"></span>rden </span>terugbetaald <span class=\"_ _29\"> </span>(-165,5 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR). <span class=\"_ _1f\"> </span>In <span class=\"_ _1f\"> </span>2022 <span class=\"_ _29\"> </span>werden <span class=\"_ _1f\"> </span>twee <span class=\"_ _1f\"> </span>nieuwe <span class=\"_ _29\"> </span>leningen <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _29\"> </span>door Tessenderlo <span class=\"_ _1e\"> </span>Group  n<span class=\"_ _2\"></span>v,  m<span class=\"_ _2\"></span>et  ver<span class=\"_ _2\"></span>valdatum <span class=\"_ _1e\"> </span>in  febru<span class=\"_ _2\"></span>ari  2<span class=\"_ _2\"></span>027  en<span class=\"_ _26\"></span>  april <span class=\"_ _1e\"> </span>2<span class=\"_ _0\"></span>029, <span class=\"_ _1b\"> </span>terwijl <span class=\"_ _1e\"> </span>er  g<span class=\"_ _2\"></span>een <span class=\"_ _1b\"> </span>nieuwe significante leningen werden opgenomen in 2023 (toelichting 22 <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>Financi\u00eble schulden). Het dividend over <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>boekjaar <span class=\"_ _1c\"></span>2022, <span class=\"_ _1c\"></span>uitbetaald<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2023, <span class=\"_ _1c\"></span>resulteer<span class=\"_ _2\"></span>de <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1c\"></span>kasuitstroom<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>-39,9 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR. Per <span class=\"_ _2\"></span>31 dece<span class=\"_ _2\"></span>mber <span class=\"_ _2\"></span>2023 b<span class=\"_ _2\"></span>edroeg h<span class=\"_ _2\"></span>et n<span class=\"_ _2\"></span>og <span class=\"_ _2\"></span>openstaand s<span class=\"_ _2\"></span>aldo van <span class=\"_ _26\"></span>het 202<span class=\"_ _2\"></span>2 divid<span class=\"_ _2\"></span>end 7,7 <span class=\"_ _26\"></span>miljoen EU<span class=\"_ _2\"></span>R me<span class=\"_ _2\"></span>t betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>ingehouden <span class=\"_ _25\"></span>roerende <span class=\"_ _32\"></span>voerheffing <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>2022 <span class=\"_ _32\"></span>dividend <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>Oo<span class=\"_ _0\"></span>stiep <span class=\"_ _32\"></span>Group <span class=\"_ _25\"></span>bv (toelichting 25 - Handels-<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>en overige s<span class=\"_ _2\"></span>chulden en toelichting 29<span class=\"_ _2\"></span> - Verbonden partijen). <span class=\"_ _2\"></span> Bijgevolg <span class=\"_ _1c\"></span>stegen <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>geldmiddelen <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>kasequivalenten<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>kortetermijnschuld<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>bij kredietinstelling<span class=\"_ _2\"></span>en, <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>156,0 <span class=\"_ _31\"></span>miljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _31\"></span>in <span class=\"_ _32\"></span>2022 <span class=\"_ _31\"> </span>tot <span class=\"_ _32\"></span>176,9 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>per <span class=\"_ _31\"> </span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2023 (toelichting 18 - Geld<span class=\"_ _2\"></span>middelen en kasequ<span class=\"_ _2\"></span>ivalenten). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "De <span class=\"_ _0\"></span>kasstromen <span class=\"_ _0\"></span>uit <span class=\"_ _0\"></span>bedrijfsactiviteiten stegen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>199,8 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>naar <span class=\"_ _0\"></span>219,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR per <span class=\"_ _2\"></span>31 <span class=\"_ _26\"></span>december <span class=\"_ _26\"></span>2023. H<span class=\"_ _2\"></span>et <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>perationele <span class=\"_ _26\"></span>resultaat <span class=\"_ _26\"></span>daalde <span class=\"_ _26\"></span>omdat d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>eerste <span class=\"_ _26\"></span>bijdrage <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>Picanol <span class=\"_ _26\"></span>Group (toelichting <span class=\"_ _2\"></span>4 <span class=\"_ _2\"></span>- Acq<span class=\"_ _2\"></span>uisities <span class=\"_ _26\"></span>en ver<span class=\"_ _2\"></span>kopen) d<span class=\"_ _2\"></span>e daling<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e result<span class=\"_ _2\"></span>aten <span class=\"_ _2\"></span>van d<span class=\"_ _26\"></span>e overige <span class=\"_ _26\"></span>bedrijfssegmenten niet k<span class=\"_ _2\"></span>on compens<span class=\"_ _2\"></span>eren (<span class=\"_ _2\"></span>toelichtin<span class=\"_ _2\"></span>g 3 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>Gesegmenteerd<span class=\"_ _2\"></span>e in<span class=\"_ _2\"></span>formatie). <span class=\"_ _2\"></span>Het lag<span class=\"_ _26\"></span>ere operationel<span class=\"_ _2\"></span>e resul<span class=\"_ _2\"></span>taat kon  echt<span class=\"_ _2\"></span>er  gec<span class=\"_ _2\"></span>ompenseerd <span class=\"_ _1e\"> </span>worden  door <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>minder  sterk<span class=\"_ _2\"></span>e  toena<span class=\"_ _2\"></span>me  van <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>werkkapitaal. <span class=\"_ _1e\"> </span>De wijzigingen <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>werkkapi<span class=\"_ _2\"></span>taal <span class=\"_ _26\"></span>resulteerden <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>kasuitstroom <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>slechts <span class=\"_ _2\"></span>-72,8 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>2023 tegenover <span class=\"_ _50\"></span>-176,2 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>2022. <span class=\"_ _1c\"></span>De <span class=\"_ _25\"></span>daling <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>belastbaar <span class=\"_ _50\"></span>resultaat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>lagere betaalde <span class=\"_ _2\"></span>belastingen<span class=\"_ _2\"></span> op<span class=\"_ _2\"></span> he<span class=\"_ _2\"></span>t resul<span class=\"_ _2\"></span>taat <span class=\"_ _2\"></span>(-46,0 <span class=\"_ _26\"></span>miljoen E<span class=\"_ _2\"></span>UR in<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vergelijking <span class=\"_ _26\"></span>met -74,<span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR in 2022).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "De <span class=\"_ _50\"></span>kasstromen <span class=\"_ _1c\"></span>uit <span class=\"_ _50\"></span>financieringsactivit<span class=\"_ _2\"></span>eiten <span class=\"_ _50\"></span>bedragen <span class=\"_ _1c\"></span>-120,3 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>per <span class=\"_ _1c\"></span>jaareinde <span class=\"_ _50\"></span>2023 <span class=\"_ _1c\"></span>(2022:  -171,8 miljoen EUR). In maart 2023 werd een aandeleninkoopprogramma opges<span class=\"_ _2\"></span>tart voor een <span class=\"_ _0\"></span>bedrag van ma<span class=\"_ _2\"></span>ximaal <span class=\"_ _2\"></span>40 milj<span class=\"_ _2\"></span>oen E<span class=\"_ _2\"></span>UR. Ein<span class=\"_ _2\"></span>d dece<span class=\"_ _2\"></span>mber 202<span class=\"_ _2\"></span>3 h<span class=\"_ _2\"></span>ad Tessenderl<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span> Group <span class=\"_ _26\"></span>1<span class=\"_ _0\"></span>.149.000 <span class=\"_ _26\"></span>eigen aandelen ingekocht <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>gemiddelde <span class=\"_ _32\"></span>prijs <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>28,21 <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>per <span class=\"_ _32\"></span>aandeel, <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>totaal <span class=\"_ _32\"></span>bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>32,4 miljoen <span class=\"_ _1e\"> </span>EUR. <span class=\"_ _1e\"> </span>In <span class=\"_ _1e\"> </span>januari <span class=\"_ _31\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _1e\"> </span>voltooide <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>businessunit <span class=\"_ _31\"> </span>PB <span class=\"_ _1e\"> </span>Leiner <span class=\"_ _1e\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _31\"> </span>Bio<span class=\"_ _0\"></span>-valorization) <span class=\"_ _31\"> </span>een nieuwe <span class=\"_ _26\"></span>joint <span class=\"_ _26\"></span>venture <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>D&amp;D <span class=\"_ _26\"></span>Participa\u00e7\u00f5es <span class=\"_ _26\"></span>Societ\u00e1rias, <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>minderheidsbelang <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>40% <span class=\"_ _2\"></span>verwierf<span class=\"_ _2\"></span> in de <span class=\"_ _2\"></span>Braziliaanse <span class=\"_ _2\"></span>fabriek<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>PB Leiner<span class=\"_ _2\"></span> (PB <span class=\"_ _2\"></span>Brasil In<span class=\"_ _2\"></span>dustria e <span class=\"_ _2\"></span>Comerci<span class=\"_ _2\"></span>o de <span class=\"_ _2\"></span>Gelatinas L<span class=\"_ _2\"></span>tda). De<span class=\"_ _2\"></span> verkoop<span class=\"_ _26\"></span> resulteerde <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>kasinstroom <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>9,8 <span class=\"_ _50\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>bet<span class=\"_ _1c\"></span>aling <span class=\"_ _1c\"></span>en een <span class=\"_ _26\"></span>voorwaardelijke <span class=\"_ _26\"></span>vergoeding <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>bedrag <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>20,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>USD <span class=\"_ _26\"></span>(19,0 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR) <span class=\"_ _26\"></span>(toelichting 4 <span class=\"ls0\">- Acquisities <span class=\"_ _0\"></span>en verkopen). De terugbetaling van de <span class=\"_ _0\"></span>financi\u00eble schulden (-43,7 miljoen EUR) <span class=\"_ _0\"></span>in 2023 </span>heeft <span class=\"_ _2\"></span>voornamelijk <span class=\"_ _26\"></span>betrekking <span class=\"_ _2\"></span>op de <span class=\"_ _26\"></span>jaarlijkse kapitaal<span class=\"_ _26\"></span>aflo<span class=\"_ _0\"></span>ssingen <span class=\"_ _26\"></span>van de k<span class=\"_ _2\"></span>redietfaciliteit <span class=\"_ _26\"></span>van T-Power<span class=\"_ _26\"></span> (-<span class=\"ff3\">25,7 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _29\"> </span>EUR), <span class=\"_ _1d\"> </span>terwijl <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>202<span class=\"_ _2\"></span>2 <span class=\"_ _29\"> </span>eveneens <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>nog <span class=\"_ _29\"> </span>openstaand<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>\u201c20<span class=\"_ _2\"></span>22 <span class=\"_ _29\"> </span>obligaties<span class=\"_ _2\"></span>\u201d <span class=\"_ _1d\"> </span>we<span class=\"_ _0\"></span>rden </span>terugbetaald <span class=\"_ _29\"> </span>(-165,5 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR). <span class=\"_ _1f\"> </span>In <span class=\"_ _1f\"> </span>2022 <span class=\"_ _29\"> </span>werden <span class=\"_ _1f\"> </span>twee <span class=\"_ _1f\"> </span>nieuwe <span class=\"_ _29\"> </span>leningen <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _29\"> </span>door Tessenderlo <span class=\"_ _1e\"> </span>Group  n<span class=\"_ _2\"></span>v,  m<span class=\"_ _2\"></span>et  ver<span class=\"_ _2\"></span>valdatum <span class=\"_ _1e\"> </span>in  febru<span class=\"_ _2\"></span>ari  2<span class=\"_ _2\"></span>027  en<span class=\"_ _26\"></span>  april <span class=\"_ _1e\"> </span>2<span class=\"_ _0\"></span>029, <span class=\"_ _1b\"> </span>terwijl <span class=\"_ _1e\"> </span>er  g<span class=\"_ _2\"></span>een <span class=\"_ _1b\"> </span>nieuwe significante leningen werden opgenomen in 2023 (toelichting 22 <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>Financi\u00eble schulden). Het dividend over <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>boekjaar <span class=\"_ _1c\"></span>2022, <span class=\"_ _1c\"></span>uitbetaald<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2023, <span class=\"_ _1c\"></span>resulteer<span class=\"_ _2\"></span>de <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1c\"></span>kasuitstroom<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>-39,9 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR. Per <span class=\"_ _2\"></span>31 dece<span class=\"_ _2\"></span>mber <span class=\"_ _2\"></span>2023 b<span class=\"_ _2\"></span>edroeg h<span class=\"_ _2\"></span>et n<span class=\"_ _2\"></span>og <span class=\"_ _2\"></span>openstaand s<span class=\"_ _2\"></span>aldo van <span class=\"_ _26\"></span>het 202<span class=\"_ _2\"></span>2 divid<span class=\"_ _2\"></span>end 7,7 <span class=\"_ _26\"></span>miljoen EU<span class=\"_ _2\"></span>R me<span class=\"_ _2\"></span>t betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>ingehouden <span class=\"_ _25\"></span>roerende <span class=\"_ _32\"></span>voerheffing <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>2022 <span class=\"_ _32\"></span>dividend <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>Oo<span class=\"_ _0\"></span>stiep <span class=\"_ _32\"></span>Group <span class=\"_ _25\"></span>bv (toelichting 25 - Handels-<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>en overige s<span class=\"_ _2\"></span>chulden en toelichting 29<span class=\"_ _2\"></span> - Verbonden partijen). <span class=\"_ _2\"></span> Bijgevolg <span class=\"_ _1c\"></span>stegen <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>geldmiddelen <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>kasequivalenten<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>kortetermijnschuld<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>bij kredietinstelling<span class=\"_ _2\"></span>en, <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>156,0 <span class=\"_ _31\"></span>miljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _31\"></span>in <span class=\"_ _32\"></span>2022 <span class=\"_ _31\"> </span>tot <span class=\"_ _32\"></span>176,9 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>per <span class=\"_ _31\"> </span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2023 (toelichting 18 - Geld<span class=\"_ _2\"></span>middelen en kasequ<span class=\"_ _2\"></span>ivalenten). Toelichtingen bij de <span class=\"_ _26\"></span>g<span class=\"_ _0\"></span>econsolideerde fi<span class=\"_ _2\"></span>nanci\u00eble staten Pagina 1 Samenvatting van de materi\u00eble boekhoudprincipes  163 2 Bepaling van de re\u00eble waarde 181 3 Gesegmenteerde informatie 183 4 Acquisities en verkopen 188 5 Overige bedrijfsopbrengsten en -kosten 193 6 EBIT aanpassende elementen 193 7 Personeelskosten en hiermee verbonden voordele<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span> 194 8 Bijkomende informatie betreffende b<span class=\"_ _2\"></span>edrijfskosten volgens kostensoort<span class=\"_ _0\"></span> 195 9 Financieringskosten en -opbrengsten 196 10<span class=\"ls0\"> </span>Belastingen op het resultaat 197 11<span class=\"ls0\"> </span>Materi\u00eble vaste activa 199 12<span class=\"ls0\"> </span>Goodwill 20<span class=\"ls0\">2 </span>13<span class=\"ls0\"> </span>Immateri\u00eble activa 20<span class=\"ls0\">4 </span>14<span class=\"ls0\"> </span>Deelnemingen opgenomen volgens de vermogensmutatiemeth<span class=\"_ _2\"></span>ode,<span class=\"_ _0\"></span> overige beleggingen en garanties 20<span class=\"ls0\">6 </span>15<span class=\"ls0\"> </span>Uitgestelde belastingvorderingen en -schulden  20<span class=\"ls0\">8 </span>16<span class=\"ls0\"> </span>Handels- en overige vorderingen 2<span class=\"ls10\">10</span> 17<span class=\"ls0\"> </span>Voorraden 21<span class=\"ls0\">1 </span>18<span class=\"ls0\"> </span>Geldmiddelen en kasequivalenten 21<span class=\"ls0\">1 </span>19<span class=\"ls0\"> </span>Eigen vermogen 21<span class=\"ls0\">2 </span>20<span class=\"ls0\"> </span>Winst per aandeel 215 21<span class=\"ls0\"> </span>Minderheidsbelang 21<span class=\"ls0\">6 </span>22<span class=\"ls0\"> </span>Financi\u00eble schulden 21<span class=\"ls0\">7 </span>23<span class=\"ls0\"> </span>Personeelsbeloningen 2<span class=\"ls10\">20</span> 24<span class=\"ls0\"> </span>Voorzieningen 226 25<span class=\"ls0\"> </span>Handels- en overige schulden 227 26<span class=\"ls0\"> </span>Financi\u00eble instrumenten 228 27<span class=\"ls0\"> </span>Waarborgen en verbintenissen 236 28<span class=\"ls0\"> </span>Voorwaardelijke verplichtingen en baten 237 29<span class=\"ls0\"> </span>Verbonden partijen 238 30<span class=\"ls0\"> </span>Honoraria van de commissaris 242 31<span class=\"ls0\"> </span>Gebeurtenissen na balansdatum 242 32<span class=\"ls0\"> </span>Ondernemingen van de groep 243 33<span class=\"ls0\"> </span>Kritische boekhoudkundige schattingen e<span class=\"_ _2\"></span>n oordeelsvormingen<span class=\"_ _0\"></span> 246<span class=\"_ _6d\"> </span>1.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Samenvatting van <span class=\"_ _2\"></span>de materi\u00eble boek<span class=\"_ _2\"></span>houdprinci<span class=\"_ _2\"></span>pes </span></span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>nv <span class=\"_ _1e\"> </span>(hierna <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>\u201cvennootschap\u201d), <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>moedermaatschappij, <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>onderneming<span class=\"_ _2\"></span> waarvan <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>maatschappelijke <span class=\"_ _25\"></span>zetel <span class=\"_ _25\"></span>gelegen <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>Belgi\u00eb. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _50\"></span>jaarrekening <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>het boekjaar <span class=\"_ _50\"></span>afgesloten <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>omvat <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>vennootschap <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>dochterondern<span class=\"_ _2\"></span>emingen (hierna gezamenlijk de \u201cgroep\u201d) en <span class=\"_ _0\"></span>de belangen van de <span class=\"_ _0\"></span>groep in o<span class=\"_ _0\"></span>nderneminge<span class=\"_ _2\"></span>n onder gezamenlijke controle. De <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>jaarrekening <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>goedgekeurd <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _50\"></span>publicatie <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>raad <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>bestuur <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>Tessenderlo Group nv op dinsdag <span class=\"_ _2\"></span>26 maart 2024. (A) Overeenstemm<span class=\"_ _2\"></span>ingsverklaring De <span class=\"_ _31\"> </span>geconsolideerde <span class=\"_ _32\"></span>jaarrekening <span class=\"_ _32\"></span>is <span class=\"_ _1e\"> </span>opgesteld <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>overeenstemming <span class=\"_ _31\"> </span>met <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>International <span class=\"_ _31\"> </span>Financial<span class=\"_ _26\"></span> Reporting <span class=\"_ _1c\"></span>Standards <span class=\"_ _1c\"></span>(IFRS) <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>zijn <span class=\"_ _1c\"></span>vastgesteld <span class=\"_ _50\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>\u201cInternational <span class=\"_ _1c\"></span>Accounting <span class=\"_ _1c\"></span>Standards <span class=\"_ _1c\"></span>Board\u201d (IASB) zoals aang<span class=\"_ _2\"></span>enomen door de Eur<span class=\"_ _2\"></span>opese Unie.<span class=\"_ _6d\"> </span>(B) Voorstellin<span class=\"_ _2\"></span>gsbasis De jaarrekening wordt uitgedrukt in euro, <span class=\"_ _0\"></span>die de functionele munt <span class=\"_ _0\"></span>is van de <span class=\"_ _0\"></span>vennootschap, afgerond<span class=\"_ _2\"></span> naar <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>dichtstbijzijn<span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>waardoor <span class=\"_ _26\"></span>totalen <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>afwijken <span class=\"_ _26\"></span>door <span class=\"_ _26\"></span>afronding. <span class=\"_ _56\"></span>Ze <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>opgesteld op <span class=\"_ _31\"></span>basis <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>historische <span class=\"_ _32\"></span>kosten <span class=\"_ _31\"> </span>met <span class=\"_ _32\"></span>uitzondering <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>de <span class=\"_ _1e\"> </span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _31\"> </span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>de netto(verplichting<span class=\"_ _2\"></span>)/vordering <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>pensioenplannen <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>te <span class=\"_ _32\"></span>bereiken <span class=\"_ _32\"></span>doel, <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>lke <span class=\"_ _32\"></span>gewaardeerd worden <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>hun <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde. <span class=\"_ _32\"></span>Activa <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>groepen <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>aangehouden <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erkoop <span class=\"_ _32\"></span>worden gewaardeerd  aan  de  laag<span class=\"_ _2\"></span>ste  van  de  nettoboekwaard<span class=\"_ _2\"></span>e  en  de  re\u00eble  waarde  verminderd <span class=\"_ _1b\"> </span>met  de verkoopkosten.<span class=\"_ _2\"></span> De <span class=\"_ _31\"> </span>voorbereiding <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _31\"> </span>conform <span class=\"_ _31\"> </span>IFRS <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ereist <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>het <span class=\"_ _1e\"> </span>management <span class=\"_ _31\"> </span>beoordelingen,<span class=\"_ _2\"></span> schattingen <span class=\"_ _2\"></span>en verond<span class=\"_ _2\"></span>erstellingen <span class=\"_ _2\"></span>die van <span class=\"_ _2\"></span>invloed z<span class=\"_ _2\"></span>ijn op <span class=\"_ _2\"></span>de t<span class=\"_ _2\"></span>oepassing van <span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>oekhoudprincipes<span class=\"_ _2\"></span> en<span class=\"_ _2\"></span> de <span class=\"_ _25\"></span>gerapporteerde <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>schulden, <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>opbrengsten. <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>schattingen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gerelat<span class=\"_ _2\"></span>eerde veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _31\"></span>zijn <span class=\"_ _32\"></span>gebaseerd <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>ervaring <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>verscheidene <span class=\"_ _32\"></span>andere <span class=\"_ _32\"></span>factoren <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>eronderstel<span class=\"_ _2\"></span>d worden <span class=\"_ _50\"></span>redelijk <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>onder <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>omstandigheden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>resultaten <span class=\"_ _50\"></span>hiervan <span class=\"_ _50\"></span>vormen <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>basis <span class=\"_ _1c\"></span>voor <span class=\"_ _25\"></span>het beoordelen <span class=\"_ _26\"></span>van d<span class=\"_ _26\"></span>e waarde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>directe <span class=\"_ _26\"></span>wijze <span class=\"_ _2\"></span>blijken <span class=\"_ _26\"></span>uit <span class=\"_ _2\"></span>andere <span class=\"_ _26\"></span>bronnen. De uiteindelijke resul<span class=\"_ _2\"></span>taten kunn<span class=\"_ _2\"></span>en afwijken van deze schattin<span class=\"_ _2\"></span>gen. De  schattingen  en  onderliggende  veronders<span class=\"_ _2\"></span>tellingen  worden  voortdurend  her<span class=\"_ _2\"></span>zien.  Herzieningen betreffende <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>boekhoudkund<span class=\"_ _2\"></span>ige <span class=\"_ _32\"></span>schattingen <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>geboekt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>schatting werd <span class=\"_ _50\"></span>herzien <span class=\"_ _1c\"></span>(indien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>herziening <span class=\"_ _1c\"></span>enkel <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>impact<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>heeft <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>periode) <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>periode <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de herziening <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>toekomstige <span class=\"_ _32\"></span>periodes <span class=\"_ _32\"></span>(als <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>herziening <span class=\"_ _32\"></span>zowel <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>huidige <span class=\"_ _32\"></span>als <span class=\"_ _32\"></span>toekomstige <span class=\"_ _32\"></span>periodes be\u00efnvloedt). Beoordelingen<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>management <span class=\"_ _26\"></span>omtrent de<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>oepassing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>standaarden <span class=\"_ _26\"></span>die e<span class=\"_ _2\"></span>en sig<span class=\"_ _2\"></span>nificante<span class=\"_ _2\"></span> invloed <span class=\"_ _50\"></span>hebben <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>jaarrekening <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>schattingen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>significant<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>risico <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>belangrijke<span class=\"_ _2\"></span> correctie  in  h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span>  volg<span class=\"_ _2\"></span>ende  jaar <span class=\"_ _1b\"> </span>worden  bespr<span class=\"_ _2\"></span>oken  i<span class=\"_ _2\"></span>n  toelichting  33  -<span class=\"_ _2\"></span>  Kritisch<span class=\"_ _2\"></span>e  boekhoudkundig<span class=\"_ _2\"></span>e schattingen en o<span class=\"_ _2\"></span>ordeelsvormingen. De <span class=\"_ _1e\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>jaarrekening <span class=\"_ _31\"> </span>heeft <span class=\"_ _1e\"> </span>betrekking <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>toestand <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ennootschap <span class=\"_ _31\"> </span>v\u00f3\u00f3r <span class=\"_ _1e\"> </span>de winstverdeling <span class=\"_ _27\"> </span>van <span class=\"_ _34\"> </span>het <span class=\"_ _27\"> </span>boekjaar, <span class=\"_ _34\"> </span>die <span class=\"_ _27\"> </span>voorgesteld <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _34\"> </span>algemene <span class=\"_ _27\"> </span>vergadering <span class=\"_ _27\"> </span>van aandeelhouders. De boekhoudprin<span class=\"_ _2\"></span>cipes, zoals hierna<span class=\"_ _2\"></span> beschreven, werden consis<span class=\"_ _2\"></span>tent toegepast<span class=\"_ _2\"></span> door de vennootschap<span class=\"_ _2\"></span> en <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _25\"></span>vennootschappen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>periodes <span class=\"_ _32\"></span>voorgesteld <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>geconsolideerd<span class=\"_ _2\"></span>e jaarrekening.<span class=\"_ _2\"></span> (C) Consolidatiep<span class=\"_ _2\"></span>rincipes Dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _1b\"> </span>zijn <span class=\"_ _1e\"> </span>ondernemingen<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>die <span class=\"_ _1e\"> </span>worden <span class=\"_ _1b\"> </span>gecontrolee<span class=\"_ _2\"></span>rd <span class=\"_ _1b\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>groep. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>groep controleert <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>entiteit <span class=\"_ _29\"> </span>indien<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>rechten <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>variabele rendementen <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>investering <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>deelneming <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>mogelijkheid <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>acht <span class=\"_ _50\"></span>over <span class=\"_ _50\"></span>de deelneming <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>gebruiken <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>rendementen <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>be\u00efnvloeden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ngen van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>do<span class=\"_ _0\"></span>chteronderne<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>ingen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _1e\"> </span>de datum waarop de c<span class=\"_ _2\"></span>ontrole start tot de datu<span class=\"_ _2\"></span>m waarop <span class=\"_ _2\"></span>de co<span class=\"_ _0\"></span>ntrole eind<span class=\"_ _2\"></span>igt.  Indien <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _1c\"></span>controle <span class=\"_ _1c\"></span>uitoefent <span class=\"_ _0\"></span>over <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>dochteronderne<span class=\"_ _2\"></span>ming <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en schulden <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>dochteronderne<span class=\"_ _2\"></span>ming, <span class=\"_ _0\"></span>eventuele minderheidsbelangen en <span class=\"_ _1c\"></span>alle overige <span class=\"_ _0\"></span>elementen van <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>eigen <span class=\"_ _33\"> </span>vermogen  van <span class=\"_ _1d\"> </span>deze  dochteronderneming  niet <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>opge<span class=\"_ _0\"></span>nomen.  De <span class=\"_ _33\"> </span>winsten <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f verliezen volgend uit h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> verlies van c<span class=\"_ _2\"></span>ontrole worden <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening.  De <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>inderheidsbelangen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _50\"></span>apart <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _50\"></span>toerekenbaar <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>aandeelhouders van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>vennootschap <span class=\"_ _33\"> </span>voorgesteld. <span class=\"_ _33\"> </span>Gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _1d\"> </span>bij <span class=\"_ _1d\"> </span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _33\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1d\"> </span>een minderheidsbelang <span class=\"_ _50\"></span>wo<span class=\"_ _0\"></span>rden<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>proportioneel <span class=\"_ _25\"></span>toegewezen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>dit <span class=\"_ _25\"></span>minderheidsbelang, <span class=\"_ _32\"></span>zelfs <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het minderheidsbelang hierd<span class=\"_ _26\"></span>oor negatief wordt. Wijzigingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>minderheidsbelan<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _56\"></span>transacties <span class=\"_ _26\"></span>waarbij <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntrole <span class=\"_ _26\"></span>blijft <span class=\"_ _26\"></span>behouden,<span class=\"_ _2\"></span> zijn <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>evenredig <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>netto <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span>. <span class=\"_ _1c\"></span>Goodwill<span class=\"_ _2\"></span> wordt niet gewijzig<span class=\"_ _2\"></span>d en winsten of<span class=\"_ _2\"></span> verliezen worden <span class=\"_ _2\"></span>niet opgenomen in de wins<span class=\"_ _2\"></span>t-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening. Deelnemingen<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>geassocieerde <span class=\"_ _2a\"> </span>onde<span class=\"_ _2\"></span>rnemingen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>joint <span class=\"_ _37\"> </span>ventures <span class=\"_ _2a\"> </span>zijn <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vermogensmutatie<span class=\"_ _2\"></span>methode. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>deelneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in geassocieerde ondernemingen zijn <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>waarin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>significante <span class=\"_ _0\"></span>invloed ka<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>uitoefenen <span class=\"_ _0\"></span>op de financi\u00eble <span class=\"_ _2\"></span>en de oper<span class=\"_ _2\"></span>ationele bel<span class=\"_ _2\"></span>eidslijnen, doch <span class=\"_ _2\"></span>deze niet <span class=\"_ _2\"></span>controleert. <span class=\"_ _2\"></span>Dit zal <span class=\"_ _2\"></span>in het <span class=\"_ _2\"></span>algemeen het geval <span class=\"_ _0\"></span>zijn wanneer <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>tussen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>en 50% <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>mrechten bezit. <span class=\"_ _0\"></span>De groep <span class=\"_ _0\"></span>past <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>11 toe <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>alle <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>overeenkomsten. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>11 <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gezamenlijke o<span class=\"_ _0\"></span>vereenkomsten als gezamenlijke <span class=\"_ _29\"> </span>acti<span class=\"_ _2\"></span>viteiten <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff4\">joint <span class=\"_ _29\"> </span>operations</span>) <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>joint <span class=\"_ _1d\"> </span>ventures <span class=\"_ _29\"> </span>beschouwd, <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>basis <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de contractuele <span class=\"_ _1e\"> </span>rechten <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>verplichtingen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>elke <span class=\"_ _1e\"> </span>investeerder. <span class=\"_ _31\"> </span>Alle <span class=\"_ _1e\"> </span>gezamenlijke <span class=\"_ _1e\"> </span>overeenko<span class=\"_ _2\"></span>msten worden besch<span class=\"_ _2\"></span>ouwd als j<span class=\"_ _2\"></span>oint v<span class=\"_ _2\"></span>entures o<span class=\"_ _2\"></span>mdat de g<span class=\"_ _2\"></span>roep <span class=\"_ _2\"></span>eerder recht<span class=\"_ _2\"></span>en heeft <span class=\"_ _2\"></span>op de<span class=\"_ _2\"></span> netto ac<span class=\"_ _2\"></span>tiva van <span class=\"_ _2\"></span>de gezamenlijke a<span class=\"_ _2\"></span>ctiviteit dan rechten<span class=\"_ _26\"></span> met betrekking tot de a<span class=\"_ _2\"></span>ctiva en <span class=\"_ _2\"></span>verplichtingen m<span class=\"_ _2\"></span>et betrekking <span class=\"_ _2\"></span>tot de schu<span class=\"_ _2\"></span>lden. <span class=\"_ _2\"></span>De verm<span class=\"_ _2\"></span>ogensmutatiem<span class=\"_ _2\"></span>ethode w<span class=\"_ _2\"></span>ordt <span class=\"_ _2\"></span>toegepast <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>anaf d<span class=\"_ _26\"></span>e datum waa<span class=\"_ _2\"></span>rop d<span class=\"_ _2\"></span>e aanzienli<span class=\"_ _2\"></span>jke invloed of geza<span class=\"_ _2\"></span>menlijke con<span class=\"_ _2\"></span>trole begint tot de da<span class=\"_ _2\"></span>tum waarop<span class=\"_ _2\"></span> deze eindigt. Wann<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>r het aande<span class=\"_ _2\"></span>el van de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>verlies <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>boekwaarde <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>geassocieerde <span class=\"_ _29\"> </span>onderneming <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>joint <span class=\"_ _29\"> </span>venture overschrijdt, wordt <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>boekwaarde in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>afgeboekt tot <span class=\"_ _0\"></span>nihil en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden verdere verliezen <span class=\"_ _26\"></span>niet lan<span class=\"_ _2\"></span>ger <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>rekening <span class=\"_ _26\"></span>gebracht, u<span class=\"_ _2\"></span>itgezonderd <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mate <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>roep <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _26\"></span>(in rechte afd<span class=\"_ _2\"></span>wingbaar <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f f<span class=\"_ _2\"></span>eitelijk) <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>aangegaan <span class=\"_ _26\"></span>met betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>deze geass<span class=\"_ _2\"></span>ocieerde <span class=\"_ _2\"></span>onderneming<span class=\"_ _2\"></span> of joint venture. Alle <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>tussen <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ndernemingen,<span class=\"_ _26\"></span> sald<span class=\"_ _2\"></span>i <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>niet-gerealiseerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winsten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>verliezen <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>transactie<span class=\"_ _2\"></span>s tussen onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>groep w<span class=\"_ _2\"></span>orden ge\u00ebli<span class=\"_ _2\"></span>mineerd. <span class=\"_ _26\"></span>Niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e wi<span class=\"_ _2\"></span>nsten afkoms<span class=\"_ _2\"></span>tig van<span class=\"_ _2\"></span> transacties m<span class=\"_ _2\"></span>et geass<span class=\"_ _2\"></span>ocieerde onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _2\"></span>en gez<span class=\"_ _2\"></span>amenlijke activit<span class=\"_ _2\"></span>eiten word<span class=\"_ _2\"></span>en ge\u00ebli<span class=\"_ _2\"></span>mineerd ten belope <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>belang <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>onderneming. <span class=\"_ _33\"> </span>Niet-gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rden ge\u00eblimineerd op <span class=\"_ _1c\"></span>dezelfde m<span class=\"_ _0\"></span>anier <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _0\"></span>winsten, <span class=\"_ _0\"></span>maar <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>geen bewijs van bijzonder<span class=\"_ _2\"></span>e waardevermind<span class=\"_ _2\"></span>ering aanwezig i<span class=\"_ _2\"></span>s.<span class=\"_ _6d\"> </span>(D) Vreemde valu<span class=\"_ _2\"></span>ta Transacties in vree<span class=\"_ _2\"></span>mde valuta Transacties in<span class=\"_ _2\"></span> vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>uta worden<span class=\"_ _2\"></span> geboekt <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers die<span class=\"_ _2\"></span> geldt<span class=\"_ _2\"></span> op <span class=\"_ _26\"></span>de transactiedatum. Monetaire <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>schulden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>vreemde <span class=\"_ _1c\"></span>valuta <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>omgerekend <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>geldende <span class=\"_ _1c\"></span>slotkoersen op balansdatum.<span class=\"_ _6d\"> </span>Niet-monetaire activa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>schulden, <span class=\"_ _0\"></span>uitgedrukt <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vreemde valuta, <span class=\"_ _0\"></span>welke <span class=\"_ _0\"></span>geboekt zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>historische<span class=\"_ _2\"></span> kostprijs <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>functionele <span class=\"_ _1c\"></span>munt <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoers <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de transactiedatum. <span class=\"_ _26\"></span>Niet-mon<span class=\"_ _2\"></span>etaire <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden, <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>vreemde <span class=\"_ _26\"></span>valuta, <span class=\"_ _26\"></span>welke <span class=\"_ _26\"></span>geboekt <span class=\"_ _2\"></span>zijn aan re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>mgezet naar <span class=\"_ _2\"></span>de fu<span class=\"_ _2\"></span>nctionele <span class=\"_ _2\"></span>munt aan <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers d<span class=\"_ _2\"></span>ie van <span class=\"_ _2\"></span>toepassing is<span class=\"_ _2\"></span> op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>datum <span class=\"_ _50\"></span>waarop <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>bepaald. <span class=\"_ _1c\"></span>Voor <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-monetaire<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>activa, <span class=\"_ _50\"></span>die <span class=\"_ _1c\"></span>aangehouden worden <span class=\"_ _1b\"> </span>voor  verk<span class=\"_ _2\"></span>oop,  word<span class=\"_ _2\"></span>en  de <span class=\"_ _1b\"> </span>wisselkoersresult<span class=\"_ _2\"></span>aten  n<span class=\"_ _2\"></span>iet  afzonderlij<span class=\"_ _2\"></span>k  get<span class=\"_ _2\"></span>oond  van <span class=\"_ _1e\"> </span>de  totale<span class=\"_ _2\"></span> mutatie in re\u00eble <span class=\"_ _2\"></span>waarde. Verschillen <span class=\"_ _25\"></span>door <span class=\"_ _32\"></span>transacties <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>vreemde <span class=\"_ _32\"></span>valuta <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g binnen de financierin<span class=\"_ _2\"></span>gskosten. Omzetting van<span class=\"_ _2\"></span> vreemde valu<span class=\"_ _2\"></span>ta  Activa <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>schulden <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>buitenland<span class=\"_ _2\"></span>se <span class=\"_ _29\"> </span>entiteiten <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>reemde <span class=\"_ _1d\"> </span>valuta <span class=\"_ _29\"> </span>die <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _1d\"> </span>zijn <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de consolidatie, <span class=\"_ _31\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1e\"> </span>omgezet <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>euro <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>basis <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>wisselkoersen <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>toepassing <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>op balansdatum. De <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>buitenlandse <span class=\"_ _0\"></span>entiteiten <span class=\"_ _1c\"></span>wordt o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>op basis <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _1c\"></span>wisselkoersen <span class=\"_ _1c\"></span>(om <span class=\"_ _50\"></span>zodoende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoersen <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>datum <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de transacties <span class=\"_ _2c\"> </span>te <span class=\"_ _2c\"> </span>benaderen). <span class=\"_ _34\"> </span>De <span class=\"_ _2c\"> </span>componenten <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>het <span class=\"_ _2c\"> </span>eigen <span class=\"_ _2c\"> </span>vermogen <span class=\"_ _2c\"> </span>toewijsbaar <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>de aandeelhouders van d<span class=\"_ _2\"></span>e vennootschap<span class=\"_ _2\"></span> worden omgez<span class=\"_ _2\"></span>et aan historische koersen.<span class=\"_ _2\"></span> Wisselkoersverschil<span class=\"_ _2\"></span>len, <span class=\"_ _32\"></span>afkomstig<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>omzetting <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen <span class=\"_ _32\"></span>toerekenbaar <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de aandeelhouders <span class=\"_ _20\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>vennootschap <span class=\"_ _27\"> </span>in <span class=\"_ _20\"> </span>euro <span class=\"_ _20\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>wisselkoers <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>jaareinde, <span class=\"_ _1f\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _20\"> </span>in \u201cOmrekeningsver<span class=\"_ _2\"></span>schillen\u201d <span class=\"_ _0\"></span>onder <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>eigen <span class=\"_ _0\"></span>vermogen <span class=\"_ _1c\"></span>geboekt. <span class=\"_ _0\"></span>Betreft <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>activi<span class=\"ff2\">teit <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>niet-volledig </span>gecontroleerde <span class=\"_ _29\"> </span>dochtermaatschap<span class=\"_ _2\"></span>pij, <span class=\"_ _29\"> </span>dan <span class=\"_ _1f\"> </span>wordt <span class=\"_ _1f\"> </span>het <span class=\"_ _29\"> </span>betreffende <span class=\"_ _29\"> </span>evenredige <span class=\"_ _29\"> </span>aandeel <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>het omrekeningsvers<span class=\"_ _2\"></span>chil toegerekend aan h<span class=\"_ _2\"></span>et minderheid<span class=\"_ _2\"></span>sbelang. Indien <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>buitenlandse <span class=\"_ _50\"></span>activiteit <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erkocht <span class=\"_ _50\"></span>waardoor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>zeggenschap, <span class=\"_ _50\"></span>invloed <span class=\"_ _50\"></span>van betekenis, <span class=\"_ _0\"></span>dan <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>zeggenschap <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erliest, <span class=\"_ _0\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>verband <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>buitenland<span class=\"_ _2\"></span>se activiteit <span class=\"_ _31\"> </span>cumulatief <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>pgebouwde <span class=\"_ _31\"> </span>bedrag <span class=\"_ _31\"> </span>binnen <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>omrekeningsverschillen <span class=\"_ _32\"></span>overgeboekt <span class=\"_ _31\"> </span>naar <span class=\"_ _1e\"> </span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening als onderde<span class=\"_ _2\"></span>el van de winst o<span class=\"_ _2\"></span>f het verlies bij de ver<span class=\"_ _2\"></span>koop. Wanneer de <span class=\"_ _1c\"></span>groep enkel <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>belang <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>dochterondernemin<span class=\"_ _2\"></span>g, <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>buitenlandse<span class=\"_ _2\"></span> activiteit <span class=\"_ _0\"></span>omvat, <span class=\"_ _0\"></span>verkoopt <span class=\"_ _0\"></span>terwijl <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>controle <span class=\"_ _0\"></span>behouden <span class=\"_ _0\"></span>blijft, <span class=\"_ _1c\"></span>dan <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>proportionel<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>deel <span class=\"_ _0\"></span>van het <span class=\"_ _1c\"></span>cumulatief <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omrekeningsversch<span class=\"_ _2\"></span>illen <span class=\"_ _1c\"></span>over<span class=\"_ _0\"></span>geboekt <span class=\"_ _1c\"></span>naar <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>minderheidsbelang. Wanneer <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>enkel <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>participatie <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>geassocieerde <span class=\"_ _25\"></span>onderneming <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>joint venture, <span class=\"_ _33\"> </span>die <span class=\"_ _29\"> </span>e<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>buitenlandse <span class=\"_ _33\"> </span>activiteit <span class=\"_ _1d\"> </span>omvat, <span class=\"_ _33\"> </span>verkoopt <span class=\"_ _1d\"> </span>terwijl <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>invloed <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>betekenis <span class=\"_ _1d\"> </span>of gezamenlijke <span class=\"_ _0\"></span>zeggenschap <span class=\"_ _0\"></span>behouden <span class=\"_ _0\"></span>blijft, <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>relevante <span class=\"_ _1c\"></span>gedeelte <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>cumulatief <span class=\"_ _0\"></span>bedrag overgeboekt in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening. Wisselkoersen<span class=\"_ _2\"></span> De volgende wisselk<span class=\"_ _2\"></span>oersen werden<span class=\"_ _2\"></span> gebruikt bij de <span class=\"_ _2\"></span>voorbereiding van de<span class=\"_ _2\"></span> jaarrekening<span class=\"_ _2\"></span>: Slotkoers Gemiddelde koers 1 EUR is gelijkgesteld aan: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Braziliaanse<span class=\"_ _2\"></span> real 5,3618 5,6386 5,4010 5,4399 Chinese yua<span class=\"_ _2\"></span>n 7,8509 7,3582 7,6600 7,0788 Costa Ric<span class=\"_ _2\"></span>aanse colon 573,0100 632,8700 584,0816 677,3942 Tsjechische<span class=\"_ _2\"></span> kroon 24,7240 24,1160 24,0043 24,5659 Indiase roe<span class=\"_ _2\"></span>pie 91,9045 88,1710 89,3001 82,6864 Indonesisc<span class=\"_ _2\"></span>he roepia 17.079,7100 16.519,8200 16.479,6156 15.625,2511 Mexicaanse<span class=\"_ _2\"></span> peso 18,7231 20,8560 19,1830 21,1869 Filipijnse<span class=\"_ _2\"></span> peso 61,2830 59,3200 60,1626 57,3138 Poolse zlot<span class=\"_ _2\"></span>y 4,3395 4,6808 4,5420 4,6861 Pond sterl<span class=\"_ _2\"></span>ing 0,8691 0,8869 0,8698 0,8528 Roemeense l<span class=\"_ _2\"></span>eu 4,9756 4,9495 4,9467 4,9313 Zwitserse<span class=\"_ _2\"></span> Frank 0,9260 0,9847 0,9718 1,0047 Turkse li<span class=\"_ _2\"></span>ra 32,6531 19,9649 25,7597 17,4088 Amerikaanse d<span class=\"_ _2\"></span>ollar 1,1050 1,0666 1,0813 1,0530 (E) Immateri\u00eble ac<span class=\"_ _2\"></span>tiva Onderzoek en ont<span class=\"_ _2\"></span>wikkeling Kosten <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>onderzoeksa<span class=\"_ _2\"></span>ctiviteiten, <span class=\"_ _1d\"> </span>ondernomen <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>oog <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>verwerv<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>nieuwe wetenschappelijke<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>of <span class=\"_ _1d\"> </span>technologische <span class=\"_ _29\"> </span>k<span class=\"_ _2\"></span>ennis, <span class=\"_ _29\"> </span>word<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>kosten <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening opgenomen op he<span class=\"_ _2\"></span>t ogenblik dat ze<span class=\"_ _2\"></span> zich voordoen. Kosten voor <span class=\"_ _0\"></span>ontwikkeling<span class=\"_ _2\"></span>sactiviteiten,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>waarbij de <span class=\"_ _0\"></span>resultaten van het <span class=\"_ _0\"></span>onderzoek worden toegepast <span class=\"_ _0\"></span>in een <span class=\"_ _32\"></span>plan <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>ontwerp <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>substantieel <span class=\"_ _32\"></span>verbeterde <span class=\"_ _32\"></span>producten <span class=\"_ _32\"></span>en processen, worden<span class=\"_ _2\"></span> in de balans opgen<span class=\"_ _2\"></span>omen, indien d<span class=\"_ _2\"></span>eze aan elk van de volgende crit<span class=\"_ _2\"></span>eria voldoen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het is te<span class=\"_ _2\"></span>chnisch haalb<span class=\"_ _2\"></span>aar om het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>te voltooien, <span class=\"_ _2\"></span>zodat het <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal zij<span class=\"_ _2\"></span>n voor gebru<span class=\"_ _2\"></span>ik </span></span>of verkoop; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het management h<span class=\"_ _2\"></span>eeft de intentie <span class=\"_ _2\"></span>om de ontwikkelin<span class=\"_ _2\"></span>g van het actief te <span class=\"_ _2\"></span>voltooien; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">er <span class=\"_ _29\"> </span>werd <span class=\"_ _29\"> </span>aangetoond <span class=\"_ _29\"> </span>hoe <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>actief <span class=\"_ _29\"> </span>aanleidin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>zal <span class=\"_ _29\"> </span>geven <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>toekomstige <span class=\"_ _29\"> </span>econo<span class=\"_ _2\"></span>mische </span></span>voordelen. Het mar<span class=\"_ _2\"></span>ktpotentieel <span class=\"_ _2\"></span>of het nut van het i<span class=\"_ _2\"></span>mmaterieel<span class=\"_ _2\"></span> actief is duidelijk<span class=\"_ _2\"></span> aangetoond; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">voldoende <span class=\"_ _1c\"></span>technische, <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>middelen <span class=\"_ _0\"></span>zijn <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voltooiing <span class=\"_ _1c\"></span>van </span></span>de ontwikkeling<span class=\"_ _2\"></span>; en \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _4f\"> </span>ko<span class=\"_ _0\"></span>sten  met <span class=\"_ _33\"> </span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>proces <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>product  kunnen <span class=\"_ _33\"> </span>duidelijk  ge\u00efdentificeerd <span class=\"_ _4f\"> </span>en </span></span>betrouwbaar ge<span class=\"_ _2\"></span>waardeerd worden.<span class=\"_ _2\"></span> Andere <span class=\"_ _2\"></span>uitgaven <span class=\"_ _26\"></span>voor ontw<span class=\"_ _2\"></span>ikkeling <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als kost <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening<span class=\"_ _2\"></span> opgeno<span class=\"_ _2\"></span>men <span class=\"_ _2\"></span>op het<span class=\"_ _2\"></span> moment dat deze zich<span class=\"_ _2\"></span> voordoen. De <span class=\"_ _50\"></span>geactiveerde <span class=\"_ _1c\"></span>kosten <span class=\"_ _50\"></span>omvatten <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kosten <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>grondstoffen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>directe <span class=\"_ _50\"></span>loonkosten. <span class=\"_ _50\"></span>Geactive<span class=\"_ _2\"></span>erde uitgaven <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>ontwikkelin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>gewaardeerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>kostprijs <span class=\"_ _1d\"> </span>verminderd <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>gecumuleerde<span class=\"_ _26\"></span> afschrijvingen (zie v<span class=\"_ _2\"></span>erder) en bijz<span class=\"_ _2\"></span>ondere waardevermi<span class=\"_ _2\"></span>nderingen (zie bo<span class=\"_ _2\"></span>ekhoudprincipe J).<span class=\"_ _6d\"> </span>Emissierechten<span class=\"_ _2\"></span> De <span class=\"_ _1b\"> </span>kost <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>bekom<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>em<span class=\"_ _0\"></span>issierechten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>opgenomen  als <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa, <span class=\"_ _1b\"> </span>zowel wanneer deze<span class=\"_ _2\"></span> gekocht wor<span class=\"_ _2\"></span>den of gratis zijn<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>ntvangen<span class=\"_ _2\"></span> (in dit laatste<span class=\"_ _2\"></span> geval is d<span class=\"_ _2\"></span>e aanschaffing<span class=\"_ _2\"></span>swaarde nul). <span class=\"_ _29\"> </span>Emissierechten <span class=\"_ _29\"> </span>worden <span class=\"_ _29\"> </span>niet <span class=\"_ _1f\"> </span>afgeschre<span class=\"_ _2\"></span>ven, <span class=\"_ _29\"> </span>maar <span class=\"_ _1f\"> </span>worden <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _29\"> </span>test <span class=\"_ _29\"> </span>op bijzondere waardevermindering<span class=\"_ _2\"></span>en. <span class=\"_ _0\"></span>Een voorziening wordt <span class=\"_ _0\"></span>aangelegd ter dekking <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de verplichting tot het <span class=\"_ _2\"></span>voorleggen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de<span class=\"_ _2\"></span> vereiste <span class=\"_ _2\"></span>hoeveelheid<span class=\"_ _2\"></span> emissi<span class=\"_ _2\"></span>erechten als,<span class=\"_ _2\"></span> gedurende <span class=\"_ _26\"></span>een bepaalde peri<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>de, het <span class=\"_ _50\"></span>aantal <span class=\"_ _50\"></span>vereiste <span class=\"_ _1c\"></span>rechten <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>totaal<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>aantal <span class=\"_ _1c\"></span>verworven <span class=\"_ _50\"></span>rechten <span class=\"_ _50\"></span>overstijgt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>eze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oorziening <span class=\"_ _1c\"></span>wordt opgenomen aan het<span class=\"_ _2\"></span> geraamde bedrag<span class=\"_ _2\"></span> van de nodige <span class=\"_ _2\"></span>uitgaven om aan dez<span class=\"_ _2\"></span>e verplichtin<span class=\"_ _2\"></span>g te voldoen. Immateri\u00eble a<span class=\"_ _2\"></span>ctiva Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>activa <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>verworven <span class=\"_ _1d\"> </span>werden <span class=\"_ _29\"> </span>door <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>groep, <span class=\"_ _1d\"> </span>worden <span class=\"_ _29\"> </span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _29\"> </span>aan <span class=\"_ _1d\"> </span>kostprijs verminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>gecumule<span class=\"_ _2\"></span>erde <span class=\"_ _1c\"></span>afschrijvingen <span class=\"_ _0\"></span>(zie <span class=\"_ _1c\"></span>verder) <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>bijzondere <span class=\"_ _0\"></span>waardeverminderingen <span class=\"_ _0\"></span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J). Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>eerste <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>voor <span class=\"_ _1d\"> </span>geactiveerde <span class=\"_ _1d\"> </span>Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>activa <span class=\"_ _29\"> </span>worden <span class=\"_ _33\"> </span>enkel <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>balans opgenomen wanneer ze <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>toekomstige economische voordelen, eigen aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activapost waarop zij betrekking hebben, <span class=\"_ _2\"></span>vergroten. All<span class=\"_ _2\"></span>e andere gedane uitg<span class=\"_ _2\"></span>aven worden geboekt<span class=\"_ _2\"></span> als kosten. Afschrijvingen<span class=\"_ _2\"></span> Immateri\u00eble <span class=\"_ _56\"></span>activa <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bepaalde <span class=\"_ _2\"></span>gebru<span class=\"_ _2\"></span>iksduur <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgeschreven <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>lgens <span class=\"_ _56\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _56\"></span>methode over hun verwachte <span class=\"_ _2\"></span>economische gebr<span class=\"_ _2\"></span>uiksduur. De <span class=\"_ _26\"></span>geschatte <span class=\"_ _56\"></span>economische <span class=\"_ _56\"></span>gebruiksduur <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>respectievelijke <span class=\"_ _56\"></span>categorie\u00ebn <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende: Ontwikkeling<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _2f\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _61\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 jaar<span class=\"fc8\"> </span></span></span>Software<span class=\"fc7\"> <span class=\"_ _3c\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Klantenlijst<span class=\"fc7\"> <span class=\"_ _62\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 10 jaar<span class=\"fc8\"> </span></span></span>Concessies, licentie<span class=\"_ _2\"></span>s, patenten en ander<span class=\"_ _2\"></span>e<span class=\"fc7\"> <span class=\"_ _40\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _20\"> </span>economische <span class=\"_ _1f\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig.<span class=\"_ _6d\"> </span>(F) Goodwill <span class=\"ff2\"> </span>Bedrijfscombinati<span class=\"_ _2\"></span>es  Alle <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _26\"></span>worden verw<span class=\"_ _2\"></span>erkt d<span class=\"_ _2\"></span>oor de <span class=\"_ _26\"></span>overnamemethode <span class=\"_ _2\"></span>toe <span class=\"_ _2\"></span>te p<span class=\"_ _2\"></span>assen <span class=\"_ _2\"></span>op de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van overname, welk<span class=\"_ _2\"></span>e de datum is waar<span class=\"_ _2\"></span>op de groep control<span class=\"_ _2\"></span>e verkrijgt. De groep waarde<span class=\"_ _2\"></span>ert de goodwill op de<span class=\"_ _2\"></span> overnamedatu<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span> als volgt: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de re\u00eble waarde <span class=\"_ _2\"></span>van de overgedrag<span class=\"_ _2\"></span>en vergoeding; pl<span class=\"_ _26\"></span>us<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het opgenomen bedrag<span class=\"_ _2\"></span> van eventuele <span class=\"_ _2\"></span>minderheidsbe<span class=\"_ _2\"></span>langen in de overg<span class=\"_ _2\"></span>enomen partij; plus </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>bedrijfscombina<span class=\"_ _2\"></span>tie <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>fasen <span class=\"_ _2\"></span>plaatsvindt,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voorafgaan<span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>belang </span></span>in de overgeno<span class=\"_ _2\"></span>men partij; verminderd <span class=\"_ _2\"></span>met \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenomen  nettobedrag  (in <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>algemeen  de <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde) <span class=\"_ _33\"> </span>van  de <span class=\"_ _33\"> </span>identificeerbare </span></span>verworven activ<span class=\"_ _2\"></span>a en aangeg<span class=\"_ _2\"></span>ane verplichtingen. Indien <span class=\"_ _20\"> </span>negatief, <span class=\"_ _20\"> </span>zal <span class=\"_ _1f\"> </span>deze <span class=\"_ _20\"> </span>voordelige <span class=\"_ _20\"> </span>aankoop <span class=\"_ _1f\"> </span>onmiddellijk <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>verwerkt <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> nadat de re\u00eble w<span class=\"_ _2\"></span>aarde opnieuw beo<span class=\"_ _2\"></span>ordeeld werd. Goodwill <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>uitgedrukt <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>munteenheid <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>waarop <span class=\"_ _31\"></span>ze <span class=\"_ _32\"></span>betrekking heeft. Transactiekosten, <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>of aan<span class=\"_ _2\"></span>delen, <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>door de groep in k<span class=\"_ _2\"></span>ost genomen wanneer zij <span class=\"_ _2\"></span>worden gemaakt.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>re\u00eble waarde v<span class=\"_ _0\"></span>an een voo<span class=\"_ _0\"></span>rwaardelij<span class=\"_ _2\"></span>ke vergoeding wordt <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>overnamedatum opgenomen. <span class=\"_ _0\"></span>Indien die <span class=\"_ _20\"> </span>voorwaardelijke <span class=\"_ _20\"> </span>vergoeding <span class=\"_ _20\"> </span>wordt <span class=\"_ _20\"> </span>geclassificeerd <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>eigen <span class=\"_ _20\"> </span>vermogen, <span class=\"_ _20\"> </span>vindt <span class=\"_ _20\"> </span>geen <span class=\"_ _27\"> </span>latere herwaardering <span class=\"_ _25\"></span>plaats <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>afwikkeling <span class=\"_ _25\"></span>geboekt <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen. <span class=\"_ _25\"></span>In <span class=\"_ _32\"></span>andere <span class=\"_ _25\"></span>gevallen worden <span class=\"_ _1c\"></span>wijzigingen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>voorwaardelijke <span class=\"_ _1c\"></span>vergoeding <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>eerste <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening opg<span class=\"_ _2\"></span>enomen. Waardering van go<span class=\"_ _2\"></span>odwill na eerste <span class=\"_ _2\"></span>opname Goodwill <span class=\"_ _55\"> </span>wordt <span class=\"_ _55\"> </span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>tegen <span class=\"_ _55\"> </span>kostprijs <span class=\"_ _55\"> </span>verminderd <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>cumulatieve <span class=\"_ _55\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gs- verliezen.<span class=\"_ _2\"></span>  Goodwill <span class=\"_ _2a\"> </span>wordt <span class=\"_ _2a\"> </span>m<span class=\"_ _0\"></span>instens <span class=\"_ _2a\"> </span>\u00e9\u00e9n <span class=\"_ _30\"> </span>keer <span class=\"_ _30\"> </span>per <span class=\"_ _2a\"> </span>jaar <span class=\"_ _2a\"> </span>onderworpen <span class=\"_ _2a\"> </span>aan <span class=\"_ _30\"> </span>een <span class=\"_ _30\"> </span>test <span class=\"_ _2a\"> </span>op <span class=\"_ _30\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen, <span class=\"_ _33\"> </span>alsook <span class=\"_ _1d\"> </span>telkens <span class=\"_ _33\"> </span>wanneer <span class=\"_ _33\"> </span>er <span class=\"_ _33\"> </span>een <span class=\"_ _1d\"> </span>indicatie <span class=\"_ _33\"> </span>is <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>wijst <span class=\"_ _1d\"> </span>op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>mo<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span> bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende eenheid <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>welke de <span class=\"_ _0\"></span>good<span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>werd toegewezen (zie b<span class=\"_ _2\"></span>oekhoudprin<span class=\"_ _2\"></span>cipe J).<span class=\"_ _6d\"> </span>(G) Materi\u00eble va<span class=\"_ _2\"></span>ste activa Eigen activa Materi\u00eble <span class=\"_ _33\"> </span>vaste <span class=\"_ _33\"> </span>activa <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>gewaardeerd <span class=\"_ _33\"> </span>tegen <span class=\"_ _33\"> </span>kostprijs <span class=\"_ _33\"> </span>verminderd <span class=\"_ _33\"> </span>met <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>gecumuleerde afschrijvingen  en  bijz<span class=\"_ _2\"></span>ondere  waardevermind<span class=\"_ _2\"></span>eringen.  De  kostprijs<span class=\"_ _2\"></span>  omvat  de  in<span class=\"_ _2\"></span>iti\u00eble  aankoopprijs<span class=\"_ _2\"></span> vermeerderd <span class=\"_ _1b\"> </span>met  rechtstr<span class=\"_ _2\"></span>eeks  toerekenbar<span class=\"_ _2\"></span>e  kosten  om<span class=\"_ _2\"></span>  het  actief  operationeel  te<span class=\"_ _2\"></span>  maken  zoals beoogd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>(bijvoorbeeld: <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>terugvorderbare <span class=\"_ _0\"></span>belastingen,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>transport <span class=\"_ _0\"></span>en, <span class=\"_ _1c\"></span>indien van toepassing,<span class=\"_ _2\"></span> de kosten van <span class=\"_ _2\"></span>ontmanteling en v<span class=\"_ _2\"></span>erwijdering van he<span class=\"_ _2\"></span>t actief en va<span class=\"_ _2\"></span>n het herstel van h<span class=\"_ _2\"></span>et terrein <span class=\"_ _50\"></span>waar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>actief <span class=\"_ _50\"></span>zich <span class=\"_ _50\"></span>bevindt). <span class=\"_ _25\"></span>De <span class=\"_ _50\"></span>kostprijs <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>zelf <span class=\"_ _50\"></span>geproduceerde <span class=\"_ _50\"></span>activa <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>dezelfde<span class=\"_ _2\"></span> manier <span class=\"_ _0\"></span>bepaald <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>verworven <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>omvat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>kostprijs <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterialen, directe <span class=\"_ _1c\"></span>loonkosten en overige direct<span class=\"_ _2\"></span>e toewijsbare k<span class=\"_ _2\"></span>osten.  Wanneer  component<span class=\"_ _2\"></span>en  van  een  vast  actief  een  verschillend<span class=\"_ _2\"></span>e  gebruiksduur  hebb<span class=\"_ _2\"></span>en,  worden  zij geboekt als afzonderlijk<span class=\"_ _26\"></span>e materi\u00eble vaste acti<span class=\"_ _2\"></span>va. Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1f\"> </span>na <span class=\"_ _1f\"> </span>eerste <span class=\"_ _1f\"> </span>opname <span class=\"_ _1f\"> </span>opgelopen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>kader <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>vervangen <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>ernieuwen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van componenten van <span class=\"_ _0\"></span>materi\u00eble vaste <span class=\"_ _1c\"></span>activa worden <span class=\"_ _0\"></span>geboekt als <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop v<span class=\"_ _0\"></span>an een <span class=\"_ _1c\"></span>afzonderli<span class=\"_ _2\"></span>jk <span class=\"_ _0\"></span>actief en het actief dat werd vervangen wordt dan volledig afgeschreven. Het activeren van latere uitgaven vindt <span class=\"_ _31\"> </span>enkel <span class=\"_ _1e\"> </span>plaats <span class=\"_ _31\"> </span>wanneer <span class=\"_ _31\"> </span>deze <span class=\"_ _1e\"> </span>uitgaven <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>toekomstige <span class=\"_ _31\"> </span>economische <span class=\"_ _31\"> </span>voordelen, <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aan <span class=\"_ _31\"> </span>de activapost <span class=\"_ _1c\"></span>waarop <span class=\"_ _50\"></span>zij <span class=\"_ _50\"></span>betrekking <span class=\"_ _1c\"></span>hebben, <span class=\"_ _50\"></span>vergroten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>productiecapacit<span class=\"_ _2\"></span>eit <span class=\"_ _1c\"></span>significant <span class=\"_ _50\"></span>verhogen. Herstellings- <span class=\"_ _1e\"> </span>en  onderhou<span class=\"_ _2\"></span>dskosten, <span class=\"_ _1e\"> </span>we<span class=\"_ _0\"></span>lke  de<span class=\"_ _2\"></span>  to<span class=\"_ _2\"></span>ekomstige <span class=\"_ _1b\"> </span>economis<span class=\"_ _2\"></span>che <span class=\"_ _1b\"> </span>voordelen <span class=\"_ _1b\"> </span>eigen <span class=\"_ _1b\"> </span>aan  d<span class=\"_ _2\"></span>e activapost  waarmee  ze  verwant  zijn <span class=\"_ _4f\"> </span>niet <span class=\"_ _33\"> </span>doen  toenemen,  worden  opgenomen  in  de <span class=\"_ _33\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Afschrijvingen<span class=\"_ _2\"></span> Afschrijvingen <span class=\"_ _26\"></span>worden geb<span class=\"_ _2\"></span>oekt <span class=\"_ _2\"></span>in de<span class=\"_ _2\"></span> winst-<span class=\"_ _2\"></span><span class=\"ls3\">en<span class=\"ls0\">-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _2\"></span>vanaf <span class=\"_ _2\"></span>de da<span class=\"_ _2\"></span>tum <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ingebruikname,<span class=\"_ _2\"></span> op<span class=\"_ _2\"></span> </span></span>lineaire <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _1c\"></span>economische <span class=\"_ _1c\"></span>gebruiksduur <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elke <span class=\"_ _1c\"></span>component <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>materieel<span class=\"_ _2\"></span> vast actief. De verwachte ec<span class=\"_ _2\"></span>onomische gebru<span class=\"_ _2\"></span>iksduur van de r<span class=\"_ _2\"></span>espectievelij<span class=\"_ _2\"></span>ke categorie\u00ebn va<span class=\"_ _2\"></span>n activa is als volgt: Infrastructuurwer<span class=\"_ _2\"></span>ken terreinen<span class=\"ffa fs6\">4F4F<span class=\"_ _6d\"> </span></span>32 <span class=\"_ _63\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Gebouwen<span class=\"fc7\"> <span class=\"_ _64\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">20 tot 40 jaar<span class=\"fc8\"> </span></span></span>Verbeteringswerk<span class=\"_ _2\"></span>en gebouwen<span class=\"fc7\"> <span class=\"_ _1c\"></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Installaties<span class=\"fc7\"> <span class=\"_ _4a\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">6 tot 20<span class=\"_ _2\"></span> jaar<span class=\"fc8\"> </span></span></span>Machines en uitrusting<span class=\"_ _26\"></span><span class=\"fc7\"> <span class=\"_ _1d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 tot 15 jaar<span class=\"fc8\"> </span></span></span>Meubilair en kant<span class=\"_ _2\"></span>ooruitrusting<span class=\"fc7\"> <span class=\"_ _29\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4<span class=\"_ _0\"></span> tot 10 jaar<span class=\"fc8\"> </span></span></span>Extrusie materie<span class=\"_ _2\"></span>el en gereedschap <span class=\"_ _65\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 7 jaar<span class=\"fc8\"> </span></span></span>Laboratorium- en onderz<span class=\"_ _26\"></span>oeksinfrastructuur<span class=\"fc7\"> <span class=\"_ _5d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Rollend materieel<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4 tot 10 jaar<span class=\"fc8\"> </span></span></span>Computermaterieel<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _67\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Terreinen <span class=\"_ _27\"> </span>worden <span class=\"_ _34\"> </span>niet <span class=\"_ _34\"> </span>afgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>aangezien <span class=\"_ _27\"> </span>aangenomen <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>dat <span class=\"_ _34\"> </span>zij <span class=\"_ _27\"> </span>een <span class=\"_ _34\"> </span>onbepaalde gebruiksduur hebb<span class=\"_ _2\"></span>en. De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>economische <span class=\"_ _20\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig<span class=\"_ _6d\"> </span>. Overheidssubsidies <span class=\"_ _2\"></span> Overheidssubsidies <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>materieel <span class=\"_ _1c\"></span>vast <span class=\"_ _1c\"></span>actief <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>mindering gebracht <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _2\"></span>eigen aan<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>activapost, <span class=\"_ _2\"></span>wanneer er <span class=\"_ _26\"></span>een redelij<span class=\"_ _2\"></span>ke z<span class=\"_ _2\"></span>ekerheid b<span class=\"_ _2\"></span>estaat d<span class=\"_ _2\"></span>at deze <span class=\"_ _0\"></span>subsidies o<span class=\"_ _0\"></span>ntvangen zullen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>zal vo<span class=\"_ _0\"></span>ldoen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorwaarden die <span class=\"_ _0\"></span>eraan verbonden <span class=\"_ _20\"> </span>zijn. <span class=\"_ _27\"> </span>Ze <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>mindering <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de<span class=\"_ _2\"></span> gerelateerde <span class=\"_ _29\"> </span>afschrijvingen <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>dit <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>lineaire <span class=\"_ _1f\"> </span>basis <span class=\"_ _1f\"> </span>over <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>gebruiksduu<span class=\"_ _2\"></span>r <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>de gerelateerde activ<span class=\"_ _2\"></span>a. Overheidssubsidies <span class=\"_ _33\"> </span>als <span class=\"_ _33\"> </span>compensatie <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gemaakte<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>kosten <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>systematisch opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>mindering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gerelateerde <span class=\"_ _32\"></span>kost <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>dezelfde <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>kosten <span class=\"_ _32\"></span>worden opgenomen. De waarderingsreg<span class=\"_ _2\"></span>els voor de emissier<span class=\"_ _2\"></span>echten worden <span class=\"_ _2\"></span>besproken in sectie <span class=\"_ _2\"></span>(E) Immateri\u00eble<span class=\"_ _2\"></span> activa.<span class=\"_ _6d\"> </span>(H) Leasing De <span class=\"_ _1c\"></span>groep <span class=\"_ _1c\"></span>heeft <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2019 <span class=\"_ _1c\"></span>IFRS <span class=\"_ _1c\"></span>16 <span class=\"_ _1c\"></span><span class=\"ff4\">Leaseovereenkomsten <span class=\"_ _1c\"></span></span>toegepast <span class=\"_ _0\"></span>volgens <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>gewijzig<span class=\"_ _2\"></span>de <span class=\"_ _1c\"></span>retroactieve methode, zonder a<span class=\"_ _2\"></span>anpassing<span class=\"_ _2\"></span> van de vergelijkende<span class=\"_ _2\"></span> cijfers. Bij <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>contract <span class=\"_ _50\"></span>beoordeelt <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>contract <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>leaseovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>of bevat. <span class=\"_ _56\"></span>Een <span class=\"_ _2\"></span>contract <span class=\"_ _56\"></span>is, <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>bevat, <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>leaseovereenkoms<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>indien <span class=\"_ _26\"></span>het <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntract <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>ruil <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _56\"></span>vergoeding het  recht  verleent<span class=\"_ _2\"></span>  gedurend<span class=\"_ _2\"></span>e  een  bepaalde  peri<span class=\"_ _2\"></span>ode  de  zeggenschap  o<span class=\"_ _2\"></span>ver  het  gebruik<span class=\"_ _2\"></span>  van  een ge\u00efdentificeerd acti<span class=\"_ _2\"></span>ef uit te oefenen.<span class=\"_ _2\"></span> Activa, <span class=\"_ _2\"></span>die h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> gebru<span class=\"_ _2\"></span>iksrecht <span class=\"_ _26\"></span>van het <span class=\"_ _26\"></span>overeenstemmend<span class=\"_ _2\"></span>e geleas<span class=\"_ _2\"></span>ede a<span class=\"_ _2\"></span>ctief <span class=\"_ _2\"></span>vertegenwoordigt,<span class=\"_ _2\"></span> w<span class=\"_ _2\"></span>orden aan kostprijs opgeno<span class=\"_ _2\"></span>men in materi\u00eble<span class=\"_ _2\"></span> vaste activa en b<span class=\"_ _2\"></span>estaan uit: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het bedrag van de initi<span class=\"_ _2\"></span>\u00eble waardering v<span class=\"_ _2\"></span>an de leaseverp<span class=\"_ _2\"></span>lichting </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Alle <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>aanvangsdatum <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>errichte <span class=\"_ _1c\"></span>leasebetaling<span class=\"_ _2\"></span>en, <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>alle <span class=\"_ _50\"></span>ontvangen </span></span>lease-incentives<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Alle initi\u00eble direct<span class=\"_ _2\"></span>e kosten </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Kosten van ontman<span class=\"_ _2\"></span>teling en verwijderi<span class=\"_ _2\"></span>ng </span></span>32 <span class=\"ff4 fs10\">Infrastructuurwerken terreinen<span class=\"_ _0\"></span> omvat vo<span class=\"_ _0\"></span>ornamelijk he<span class=\"_ _0\"></span>t aanleggen van toegang<span class=\"_ _0\"></span>swegen, om<span class=\"_ _0\"></span>heining en verlichting<span class=\"_ _6d\"> </span></span><span class=\"ff4 fs10\">.<span class=\"_ _6d\"> </span></span>De <span class=\"_ _53\"> </span>overeenstemm<span class=\"_ _2\"></span>ende <span class=\"_ _53\"> </span>leaseschuld, <span class=\"_ _53\"> </span>die<span class=\"_ _2\"></span> <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>contante <span class=\"_ _53\"> </span>waarde <span class=\"_ _53\"> </span>van <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>leasebetalin<span class=\"_ _2\"></span>gen vertegenwoordig<span class=\"_ _2\"></span>t, wordt <span class=\"_ _26\"></span>opgenomen in<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>schulden <span class=\"_ _26\"></span>op meer dan<span class=\"_ _2\"></span> \u00e9<span class=\"_ _2\"></span>\u00e9n jaar <span class=\"_ _26\"></span>of op <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar<span class=\"_ _26\"></span> naargelang hun<span class=\"_ _2\"></span> vervaldatum. De <span class=\"_ _1b\"> </span>leasebetalingen <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>initieel <span class=\"_ _1b\"> </span>gewaardeerd <span class=\"_ _1e\"> </span>tegen <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>huidige  waard<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>de  verschuldigde<span class=\"_ _2\"></span> leasebetalingen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>aanvangsdatum <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>verdisconteerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>impliciete <span class=\"_ _1c\"></span>rentevoet van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _56\"></span>of, <span class=\"_ _2\"></span>indien <span class=\"_ _56\"></span>deze <span class=\"_ _26\"></span>niet <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>eenvoudige <span class=\"_ _56\"></span>wijze <span class=\"_ _26\"></span>kan <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>bepaald<span class=\"_ _2\"></span>, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>marginale rentevoet. <span class=\"_ _1c\"></span>Dit <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>rentev<span class=\"_ _2\"></span>oet <span class=\"_ _50\"></span>waartegen <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>lessee <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>bedrag, <span class=\"_ _50\"></span>nodig <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>verkrijgen <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een actief van <span class=\"_ _2\"></span>gelijkaardige <span class=\"_ _2\"></span>waarde als <span class=\"_ _2\"></span>het met <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n gebrui<span class=\"_ _26\"></span>ksrec<span class=\"_ _0\"></span>ht o<span class=\"_ _2\"></span>vereenstemmend<span class=\"_ _2\"></span>e actief en <span class=\"_ _2\"></span>dit in <span class=\"_ _2\"></span>een gelijkaardige <span class=\"_ _32\"></span>economische<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>omgeving, <span class=\"_ _32\"></span>zou <span class=\"_ _31\"> </span>hebben <span class=\"_ _32\"></span>kunnen <span class=\"_ _32\"></span>lenen <span class=\"_ _31\"></span>voor <span class=\"_ _32\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>duur <span class=\"_ _32\"></span>en <span class=\"_ _31\"></span>onder gelijkaardige <span class=\"_ _26\"></span>voorwaarden. <span class=\"_ _26\"></span>Over he<span class=\"_ _2\"></span>t alg<span class=\"_ _2\"></span>emeen <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>marginale <span class=\"_ _2\"></span>rentevoe<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>oor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>gebruikt. \u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>activa  en  leaseverplichtingen  worden  niet <span class=\"_ _33\"> </span>opgenomen  voor  leaseovereenkomsten<span class=\"_ _26\"></span> waarvan h<span class=\"_ _2\"></span>et onderlig<span class=\"_ _2\"></span>gend <span class=\"_ _26\"></span>actief een <span class=\"_ _2\"></span>lage <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>of voor <span class=\"_ _26\"></span>leaseovereenkomsten <span class=\"_ _26\"></span>van korte <span class=\"_ _26\"></span>duur. De <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _56\"></span>van <span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>eovereenkomsten,<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>waarvan <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>onderliggend <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>lage <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>heeft of <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>korte <span class=\"_ _32\"></span>duur <span class=\"_ _32\"></span>zijn, <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>lineaire <span class=\"_ _32\"></span>wijze <span class=\"_ _25\"></span>over <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>duur <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>overeenkomst <span class=\"_ _32\"></span>ten <span class=\"_ _32\"></span>laste<span class=\"_ _2\"></span> genomen. De <span class=\"_ _29\"> </span>rentelast<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>leaseverplich<span class=\"_ _2\"></span>ting <span class=\"_ _29\"> </span>wordt <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>interestk<span class=\"_ _2\"></span>ost <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. De  \u2018<span class=\"_ _2\"></span>Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _1e\"> </span>activa  w<span class=\"_ _2\"></span>orden <span class=\"_ _1b\"> </span>op  lineair<span class=\"_ _26\"></span>e  basis  a<span class=\"_ _2\"></span>fgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _1b\"> </span>over  de<span class=\"_ _2\"></span>  leas<span class=\"_ _2\"></span>eperiode <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"> </span>over  d<span class=\"_ _2\"></span>e gebruiksduur <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het  acti<span class=\"_ _2\"></span>ef <span class=\"_ _1b\"> </span>indien <span class=\"_ _1e\"> </span>deze <span class=\"_ _1b\"> </span>laatste <span class=\"_ _1e\"> </span>korter <span class=\"_ _1e\"> </span>is.  D<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>leaseperiod<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>wordt  d<span class=\"_ _2\"></span>oor <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>groep beschouwd als de niet-<span class=\"_ _2\"></span>opzegbare periode van de leas<span class=\"_ _2\"></span>eovereenkomst, samen me<span class=\"_ _2\"></span>t periodes waarvoor<span class=\"_ _2\"></span> een opti<span class=\"_ _2\"></span>e tot <span class=\"_ _26\"></span>verlenging va<span class=\"_ _2\"></span>n d<span class=\"_ _2\"></span>e leaseovereenk<span class=\"_ _2\"></span>omst be<span class=\"_ _2\"></span>staat, in<span class=\"_ _2\"></span>dien het <span class=\"_ _26\"></span>redelijk ze<span class=\"_ _2\"></span>ker is <span class=\"_ _26\"></span>dat deze <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ptie zal <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>uitgeoefend, <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>periodes <span class=\"_ _1c\"></span>waarvoor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenko<span class=\"_ _2\"></span>mst bestaat, <span class=\"_ _26\"></span>indien <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>redelijk <span class=\"_ _56\"></span>zeker <span class=\"_ _2\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _26\"></span>niet <span class=\"_ _56\"></span>zal <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>uitgeoefend. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _2\"></span>gebruik<span class=\"_ _26\"></span> gemaakt <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>inschattingen <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>beoordelen <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>redelijk <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>dat <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>verlenging uitgeoefend <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden. <span class=\"_ _26\"></span>Hierbij <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>alle <span class=\"_ _26\"></span>relevante <span class=\"_ _26\"></span>factoren, <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>voordeel <span class=\"_ _26\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>groep vormen om een <span class=\"_ _2\"></span>optie tot verleng<span class=\"_ _2\"></span>ing uit te oefenen,<span class=\"_ _2\"></span> in overweging geno<span class=\"_ _2\"></span>men.<span class=\"_ _6d\"> </span>(I) Beleggingen,<span class=\"_ _2\"></span> korte en lan<span class=\"_ _2\"></span>ge termijninvesterin<span class=\"_ _2\"></span>gen Elke categorie <span class=\"_ _2\"></span>van beleggingen wo<span class=\"_ _2\"></span>rdt geboekt op tran<span class=\"_ _2\"></span>sactiedatum. Beleggingen in aand<span class=\"_ _2\"></span>elen Beleggingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>aandelen <span class=\"_ _27\"> </span>omvatten <span class=\"_ _27\"> </span>deelne<span class=\"_ _2\"></span>mingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>ondernemingen <span class=\"_ _27\"> </span>waarin <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>groep <span class=\"_ _27\"> </span>geen significante <span class=\"_ _26\"></span>invloed <span class=\"_ _26\"></span>uitoefent <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>bezit. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>at <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>normaal <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wanneer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>minder <span class=\"_ _26\"></span>dan 20% <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>stemrechten <span class=\"_ _50\"></span>bezit. <span class=\"_ _50\"></span>Zulke <span class=\"_ _25\"></span>beleggingen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _25\"></span>waarde, <span class=\"_ _50\"></span>t<span class=\"_ _0\"></span>enzij <span class=\"_ _50\"></span>de re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>op b<span class=\"_ _2\"></span>etrouwbare <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>gemeten <span class=\"_ _26\"></span>kan <span class=\"_ _2\"></span>worden. In <span class=\"_ _26\"></span>dat laats<span class=\"_ _2\"></span>te g<span class=\"_ _2\"></span>eval <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>ze g<span class=\"_ _2\"></span>eboekt aan aanschaffingswaarde, verminderd met de bijzondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span>. De <span class=\"_ _0\"></span>re\u00eble waarde is de  genoteerde  biedkoers  op  afsluitingsdatu<span class=\"_ _2\"></span>m.  Bij <span class=\"_ _4f\"> </span>de  in<span class=\"_ _0\"></span>iti\u00eble  erkenning  kan  de  entiteit,  op  een instrument <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>instrument <span class=\"_ _26\"></span>basis, <span class=\"_ _2\"></span>bepalen <span class=\"_ _26\"></span>om latere <span class=\"_ _56\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>re\u00eble waard<span class=\"_ _26\"></span>e ofwel <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>te n<span class=\"_ _2\"></span>emen in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>niet-gerealiseerde <span class=\"_ _25\"></span>resultaten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>fwel <span class=\"_ _25\"></span>rechtstreeks <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst- <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>verliesrekenin<span class=\"_ _2\"></span>g. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>ke<span class=\"_ _0\"></span>uze <span class=\"_ _25\"></span>is onherroepbaar. <span class=\"_ _50\"></span>Dividenden <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>resultaat <span class=\"_ _25\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening, <span class=\"_ _50\"></span>tenzij het dividend du<span class=\"_ _2\"></span>idelijk een t<span class=\"_ _2\"></span>erugbetaling van e<span class=\"_ _2\"></span>en deel van de<span class=\"_ _2\"></span> investering <span class=\"_ _2\"></span>vertegenwoordigt. Wanneer<span class=\"_ _2\"></span> beleggingen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>worden <span class=\"_ _50\"></span>verkocht <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>keuze <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>initi\u00eble <span class=\"_ _25\"></span>erkenning <span class=\"_ _50\"></span>was <span class=\"_ _25\"></span>om <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde wijzigingen in de <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gere<span class=\"_ _2\"></span>aliseerde resultaten op <span class=\"_ _0\"></span>te nemen, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft het <span class=\"_ _0\"></span>cumulatieve resultaat, dat voorheen in<span class=\"_ _2\"></span> het niet-g<span class=\"_ _2\"></span>erealiseerde r<span class=\"_ _2\"></span>esultaat werd <span class=\"_ _26\"></span>opgenomen, in <span class=\"_ _2\"></span>de niet-gereali<span class=\"_ _2\"></span>seerde r<span class=\"_ _2\"></span>esultaten en wordt het nooit <span class=\"_ _2\"></span>opgenomen in de winst-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekeni<span class=\"_ _2\"></span>ng<span class=\"ls1b\">. </span> </span></span>Wijzigingen <span class=\"_ _51\"> </span>in <span class=\"_ _38\"> </span>de <span class=\"_ _38\"> </span>re\u00eble <span class=\"_ _38\"> </span>waarde <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>aandelen <span class=\"_ _38\"> </span>worden <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _38\"> </span>in<span class=\"_ _2\"></span> Financierings(kos<span class=\"_ _2\"></span>ten) <span class=\"_ _26\"></span>/ <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>geconsolide<span class=\"_ _2\"></span>erde <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>or <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>volgende investeringen:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Rieter Holding AG (<span class=\"_ _2\"></span>toelichting<span class=\"_ _2\"></span> 14 <span class=\"_ _0\"></span>- Deelne<span class=\"_ _2\"></span>mingen opge<span class=\"_ _2\"></span>nomen volgens de </span></span>vermogensmutatie<span class=\"_ _2\"></span>methode, overig<span class=\"_ _2\"></span>e belegging<span class=\"_ _2\"></span>en en garanties).<span class=\"_ _6d\"> </span>Overige belegging<span class=\"_ _2\"></span>en en garan<span class=\"_ _2\"></span>ties De <span class=\"_ _1d\"> </span>andere <span class=\"_ _29\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>omvatten <span class=\"_ _29\"> </span>vo<span class=\"_ _2\"></span>ornamelijk <span class=\"_ _1d\"> </span>waarborgen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>geld. <span class=\"_ _1d\"> </span>Zij <span class=\"_ _29\"> </span>wor<span class=\"_ _2\"></span>den <span class=\"_ _29\"> </span>oorspr<span class=\"_ _2\"></span>onkelijk gewaardeerd <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>re\u00eble <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _2c\"> </span>Nadien <span class=\"_ _2c\"> </span>worden <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>overige <span class=\"_ _3a\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _2c\"> </span>gewaardeerd <span class=\"_ _2c\"> </span>aan afgeschreven kos<span class=\"_ _2\"></span>tprijs. Kortetermijninv<span class=\"_ _2\"></span>esteringen Kortetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _53\"> </span>omvatten <span class=\"_ _55\"> </span>termijndeposito\u2019s<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>korte <span class=\"_ _55\"> </span>termijn <span class=\"_ _55\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en met ee<span class=\"_ _2\"></span>n initi\u00eble looptijd <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an meer<span class=\"_ _2\"></span> dan drie<span class=\"_ _2\"></span> maanden, me<span class=\"_ _2\"></span>t de intentie<span class=\"_ _2\"></span> om deze t<span class=\"_ _2\"></span>ot op hun vervaldatu<span class=\"_ _2\"></span>m van minder dan \u00e9\u00e9n jaar aan t<span class=\"_ _2\"></span>e houden (enkel betaling van <span class=\"_ _2\"></span>kapitaal en interest<span class=\"_ _2\"></span>). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _2\"></span> Langetermijninv<span class=\"_ _2\"></span>esteringen Langetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _35\"> </span>o<span class=\"_ _0\"></span>mvatten <span class=\"_ _35\"> </span>te<span class=\"_ _0\"></span>rmijndep<span class=\"_ _2\"></span>osito\u2019s <span class=\"_ _53\"> </span>en <span class=\"_ _35\"> </span>lange <span class=\"_ _53\"> </span>termijn <span class=\"_ _35\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>initi\u00eble looptijd <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>meer dan <span class=\"_ _1c\"></span>twaalf<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>maanden, <span class=\"_ _0\"></span>met de <span class=\"_ _1c\"></span>intentie om <span class=\"_ _0\"></span>deze tot <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>hun <span class=\"_ _2\"></span>vervaldatum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>dan \u00e9<span class=\"_ _2\"></span>\u00e9n <span class=\"_ _2\"></span>jaar <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>houden <span class=\"_ _2\"></span>(enkel <span class=\"_ _26\"></span>betaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>kapitaal <span class=\"_ _26\"></span>en in<span class=\"_ _2\"></span>terest). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _6d\"> </span>(J) Bijzondere waa<span class=\"_ _2\"></span>rdeverminderingen De <span class=\"_ _25\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>immateri\u00eble <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>elke <span class=\"_ _25\"></span>balansdatum<span class=\"_ _2\"></span> beoordeeld om te bepalen of er <span class=\"_ _0\"></span>enige aanwijzing is voor een bijzondere waardevermindering<span class=\"_ _2\"></span>. Indien een dergelijke aan<span class=\"_ _2\"></span>wijzing bestaat, w<span class=\"_ _2\"></span>ordt de realiseerb<span class=\"_ _2\"></span>are waarde van het individ<span class=\"_ _2\"></span>ueel actief of van de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>eenheid geschat. <span class=\"_ _0\"></span>Voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>bijzondere waardeverminderingen worden activa gegr<span class=\"_ _2\"></span>oepeerd in <span class=\"_ _2\"></span>de kleinste <span class=\"_ _2\"></span>groep acti<span class=\"_ _2\"></span>va die kasstro<span class=\"_ _2\"></span>men genereren <span class=\"_ _2\"></span>uit voor<span class=\"_ _2\"></span>tgezette acti<span class=\"_ _2\"></span>viteiten die <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>ruime <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>onafhankelijk <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>andere <span class=\"_ _1e\"> </span>activa <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>kasstroomgenererend<span class=\"_ _2\"></span>e eenheden. <span class=\"_ _31\"> </span>Een <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _31\"> </span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _31\"> </span>geboekt <span class=\"_ _31\"> </span>wanneer <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>boekwaarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>een actief <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _33\"> </span>waartoe <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>actief<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>behoort, <span class=\"_ _33\"> </span>hoger <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>dan <span class=\"_ _33\"> </span>de realiseerbare <span class=\"_ _1f\"> </span>waarde. <span class=\"_ _20\"> </span>Bijzondere <span class=\"_ _20\"> </span>waardeverminde<span class=\"_ _2\"></span>ringen <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Goodwill <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>immateri\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>beschikbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>gebruik, worden <span class=\"_ _0\"></span>minstens <span class=\"_ _0\"></span>jaarlijks<span class=\"_ _2\"></span> getoetst <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>bijzondere <span class=\"_ _56\"></span>waardeverminderingen <span class=\"_ _56\"></span>alsook <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>er <span class=\"_ _26\"></span>enige <span class=\"_ _26\"></span>aanwijzing <span class=\"_ _56\"></span>hiervoor bestaat. <span class=\"_ _4f\"> </span>Ee<span class=\"_ _0\"></span>n <span class=\"_ _33\"> </span>bijzondere  waardevermindering  o<span class=\"_ _0\"></span>p <span class=\"_ _33\"> </span>goodwill <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _33\"> </span>bepaald <span class=\"_ _33\"> </span>door <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>realiseerba<span class=\"_ _2\"></span>re waarde <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an  elke <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende  eenheid, <span class=\"_ _33\"> </span>aan <span class=\"_ _33\"> </span>welke <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>goodwill  werd <span class=\"_ _33\"> </span>toegewezen,  te beoordelen. Bijzondere <span class=\"_ _50\"></span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>eenheden <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>in <span class=\"_ _25\"></span>eerste <span class=\"_ _25\"></span>instantie toegewezen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>goodwill <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>kasstroomgenererende<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>eenheden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>pas <span class=\"_ _26\"></span>daarna wordt <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>aanwezig <span class=\"_ _1c\"></span>zijn <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>eenhe<span class=\"_ _0\"></span>id <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>pro <span class=\"_ _25\"></span>rata <span class=\"_ _25\"></span>basis<span class=\"_ _2\"></span> verminderd.<span class=\"_ _2\"></span> Berekening van de<span class=\"_ _2\"></span> realiseerbare waard<span class=\"_ _2\"></span>e De realiseerbare <span class=\"_ _2\"></span>waarde van een ac<span class=\"_ _2\"></span>tief of kasstroomg<span class=\"_ _2\"></span>enererende eenh<span class=\"_ _2\"></span>eid is de hoogste van de r<span class=\"_ _2\"></span>e\u00eble waarde <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verkoopkosten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>bedrijfswaarde. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contante waarde van de verwachte toekomstige<span class=\"_ _2\"></span> kasstromen voortvloeiend uit het gebruik van het actief of <span class=\"_ _0\"></span>de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>eenheid. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _50\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> kasstromen <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verdisconteren <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>hun <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>waarde, <span class=\"_ _32\"></span>gebruik <span class=\"_ _32\"></span>makend <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>discontovoet <span class=\"_ _32\"></span>die zowel <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _25\"></span>marktomstandigheden <span class=\"_ _25\"></span><span class=\"ff3\">als <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>specifieke <span class=\"_ _25\"></span>risico\u2019s <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>actief, <span class=\"_ _25\"></span>de </span>activiteit, <span class=\"_ _50\"></span>etc. <span class=\"_ _25\"></span>weergeeft. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>verminderd <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoopkosten <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>bepaald <span class=\"_ _25\"></span>door rekening te houden<span class=\"_ _2\"></span> met recente <span class=\"_ _2\"></span>markttransacties<span class=\"_ _2\"></span>, indien beschikbaar. Indien <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>is <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>overboeken <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>vaste activa aang<span class=\"_ _2\"></span>ehouden v<span class=\"_ _2\"></span>oor verkoop, g<span class=\"_ _2\"></span>ebeurt de<span class=\"_ _2\"></span> waarde<span class=\"_ _2\"></span>ring van d<span class=\"_ _2\"></span>e re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>activa op <span class=\"_ _2\"></span>basis<span class=\"_ _2\"></span> van <span class=\"_ _0\"></span>de beste inschattingen van <span class=\"_ _0\"></span>het management (alsook op <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>van kennis v<span class=\"_ _0\"></span>an eerdere transacties met vergelijkbar<span class=\"_ _2\"></span>e activa). Terugname van bijz<span class=\"_ _2\"></span>ondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span> Een <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>voorgaande <span class=\"_ _1c\"></span>perioden <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>groep, met <span class=\"_ _31\"> </span>uitzondering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>goodwill, <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>elke <span class=\"_ _31\"> </span>balansdatum <span class=\"_ _32\"></span>beoordeeld <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>na <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>gaan <span class=\"_ _31\"> </span>of <span class=\"_ _32\"></span>er <span class=\"_ _31\"> </span>een aanwijzing  bestaat <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>de  bijzondere <span class=\"_ _4f\"> </span>waardeverminderin<span class=\"_ _2\"></span>g <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>ogelijk  is <span class=\"_ _33\"> </span>afg<span class=\"_ _0\"></span>enomen  of <span class=\"_ _33\"> </span>niet  m<span class=\"_ _0\"></span>eer bestaat. <span class=\"_ _26\"></span>Wanneer <span class=\"_ _2\"></span>er <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>veranderin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>heeft <span class=\"_ _26\"></span>plaatsgevonden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>schattingen <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>gebruikt <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>om de <span class=\"_ _4f\"> </span>realiseerbare  waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>activa  van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep,  andere <span class=\"_ _33\"> </span>dan  goodwill, <span class=\"_ _33\"> </span>te  bepalen, <span class=\"_ _33\"> </span>wordt <span class=\"_ _33\"> </span>de boekwaarde <span class=\"_ _31\"> </span>gedeeltelijk <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>geheel <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _31\"> </span>samengesteld. <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>terugname <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de, <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>voorgaande perioden <span class=\"_ _33\"> </span>opgenomen, <span class=\"_ _1d\"> </span>bijzondere <span class=\"_ _33\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>vindt <span class=\"_ _1d\"> </span>plaats <span class=\"_ _1d\"> </span>via <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>EBIT <span class=\"_ _1d\"> </span>aanpassende<span class=\"_ _2\"></span> elementen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening, <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nieuwe <span class=\"_ _1c\"></span>toegeno<span class=\"_ _2\"></span>men <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _0\"></span>van het <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>hoger <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>realiseerbare <span class=\"_ _26\"></span>waarde <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _56\"></span>(na <span class=\"_ _26\"></span>afschrijvingen) <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>bekomen zou zijn, indien geen bijz<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ndere waard<span class=\"_ _2\"></span>everminderinge<span class=\"_ _2\"></span>n voor het actief z<span class=\"_ _2\"></span>ouden zijn geboe<span class=\"_ _2\"></span>kt. Een bijzondere waard<span class=\"_ _2\"></span>evermindering<span class=\"_ _2\"></span> op goodwill kan <span class=\"_ _2\"></span>niet teruggeno<span class=\"_ _2\"></span>men worden. Financi\u00eble activa<span class=\"_ _2\"></span> In <span class=\"_ _0\"></span>overeenstemming m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>erkent <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>kredietverliezen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>handelsvorderingen volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>vereenvoudigde <span class=\"_ _25\"></span>methode. <span class=\"_ _32\"></span>Verwachte <span class=\"_ _32\"></span>kredietverliezen <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>handelsvorderingen,<span class=\"_ _2\"></span> exclusief <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>recupereren <span class=\"_ _1e\"> </span>btw-bedragen, <span class=\"_ _1e\"> </span>opgenomen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdens <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>looptijd. <span class=\"_ _1e\"> </span>Een <span class=\"_ _1e\"> </span>voorzieningenmatrix<span class=\"_ _2\"></span> wordt  gebruikt  om  de  verwachte  krediet<span class=\"_ _2\"></span>verliezen  tijdens  de  looptijd  op  handelsvorderingen  te berekenen,  aan<span class=\"_ _26\"></span>  de  hand <span class=\"_ _1b\"> </span>van  de  v<span class=\"_ _2\"></span>ervallen <span class=\"_ _1b\"> </span>openstaande  h<span class=\"_ _2\"></span>andelsvorderingen<span class=\"_ _2\"></span>  op  b<span class=\"_ _2\"></span>alansdatum <span class=\"_ _1b\"> </span>en historische informatie over <span class=\"_ _0\"></span>wanbetalingen. De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>beschouwt ee<span class=\"_ _0\"></span>n financieel <span class=\"_ _0\"></span>actief in <span class=\"_ _0\"></span>wanbetaling wanneer de c<span class=\"_ _2\"></span>ontractuele b<span class=\"_ _2\"></span>etalingen m<span class=\"_ _2\"></span>eer dan 60 <span class=\"_ _2\"></span>dagen <span class=\"_ _2\"></span>vervallen zijn. <span class=\"_ _2\"></span>Voor alle <span class=\"_ _2\"></span>handelsvorderingen,<span class=\"_ _2\"></span> meer dan <span class=\"_ _0\"></span>60 <span class=\"_ _0\"></span>dagen vervallen, berekent <span class=\"_ _0\"></span>de voorzieningenmatri<span class=\"_ _2\"></span>x <span class=\"_ _0\"></span>een bijzondere waardevermindering tussen <span class=\"_ _50\"></span>20% <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>100%. <span class=\"_ _50\"></span>Echter, <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>specifieke <span class=\"_ _50\"></span>gevallen, <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>eveneens <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>financieel <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>in wanbetaling <span class=\"_ _32\"></span>beschou<span class=\"_ _2\"></span>wen <span class=\"_ _32\"></span>na <span class=\"_ _32\"></span>objectieve <span class=\"_ _32\"></span>aanwijzinge<span class=\"_ _2\"></span>n <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijzondere <span class=\"_ _32\"></span>waard<span class=\"_ _2\"></span>evermindering <span class=\"_ _25\"></span>ten gevolge <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>meer <span class=\"_ _0\"></span>gebeurtenissen, die <span class=\"_ _1c\"></span>zich <span class=\"_ _0\"></span>hebben voorgedaan <span class=\"_ _0\"></span>na <span class=\"_ _1c\"></span>de eers<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>opname <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het actief en <span class=\"_ _2\"></span>als deze <span class=\"_ _2\"></span>tot verlie<span class=\"_ _2\"></span>s leidende <span class=\"_ _2\"></span>gebeurtenissen <span class=\"_ _26\"></span>een effect hadden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p de t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>geschatte<span class=\"_ _2\"></span> kasstromen <span class=\"_ _27\"> </span>van <span class=\"_ _2c\"> </span>dit <span class=\"_ _34\"> </span>actief, <span class=\"_ _34\"> </span>welk <span class=\"_ _34\"> </span>bovendien <span class=\"_ _34\"> </span>betrouwbaar <span class=\"_ _27\"> </span>kan <span class=\"_ _2c\"> </span>worden <span class=\"_ _34\"> </span>ingeschat. <span class=\"_ _34\"> </span>Objectieve<span class=\"_ _26\"></span> aanwijzingen vo<span class=\"_ _2\"></span>or een bijzondere<span class=\"_ _2\"></span> waardeverminderi<span class=\"_ _2\"></span>ng bestaan uit aanz<span class=\"_ _2\"></span>ienlijke fin<span class=\"_ _2\"></span>anci\u00eble problemen<span class=\"_ _2\"></span> van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>contractbreuk <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>wanbetalingen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>indicatoren <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n faillissement <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>schuldenaar <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>eco<span class=\"_ _0\"></span>nomische<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>omstandigheden <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>nauw <span class=\"_ _31\"> </span>samenhangen <span class=\"_ _1e\"> </span>met wanbetalingen. <span class=\"_ _55\"> </span>Bijzondere <span class=\"_ _24\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _24\"> </span>worden <span class=\"_ _55\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _53\"> </span>in <span class=\"_ _24\"> </span>de <span class=\"_ _22\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. (K) Voorraden De <span class=\"_ _0\"></span>voorraden <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>gewaardeerd te<span class=\"_ _0\"></span>gen ko<span class=\"_ _0\"></span>stprijs o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span>-opbrengstwaar<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>lager is. De kostpri<span class=\"_ _2\"></span>js wordt bepa<span class=\"_ _2\"></span>ald volgens<span class=\"_ _2\"></span> de gewogen<span class=\"_ _2\"></span> gemiddelde k<span class=\"_ _2\"></span>ostprijsmethod<span class=\"_ _2\"></span>e (bedrijfssegment<span class=\"_ _2\"></span>en Agro, Bi<span class=\"_ _2\"></span>o-valorization en <span class=\"_ _2\"></span>Indu<span class=\"_ _2\"></span>strial Solutions) <span class=\"_ _2\"></span>en First-i<span class=\"_ _2\"></span>n First-out (FIFO<span class=\"_ _2\"></span>) meth<span class=\"_ _2\"></span>ode (segment <span class=\"_ _26\"></span>M<span class=\"_ _0\"></span>achines &amp; Technologies).<span class=\"_ _2\"></span> De kostprijs voor afgewerkte producten<span class=\"_ _2\"></span> en <span class=\"_ _0\"></span>goederen in<span class=\"_ _2\"></span> bewerking omvat de gebruikte grondstoffen,<span class=\"_ _2\"></span> de <span class=\"_ _25\"></span>andere <span class=\"_ _25\"></span>productiemat<span class=\"_ _2\"></span>erialen, <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>directe <span class=\"_ _25\"></span>loon- <span class=\"_ _25\"></span>en <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>toewijzing <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>en variabele <span class=\"_ _1c\"></span>indirecte <span class=\"_ _1c\"></span>productiekos<span class=\"_ _2\"></span>ten, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _1c\"></span>productiecapaciteit. <span class=\"_ _0\"></span>De <span class=\"_ _50\"></span>kostprijs <span class=\"_ _1c\"></span>van voorraden omvat <span class=\"_ _0\"></span>de inkoopkosten, de <span class=\"_ _0\"></span>conversie en <span class=\"_ _0\"></span>andere kosten die <span class=\"_ _0\"></span>voortvloeien uit <span class=\"_ _0\"></span>het transport van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>voorraden <span class=\"_ _27\"> </span>naar <span class=\"_ _27\"> </span>hun <span class=\"_ _27\"> </span>huidige <span class=\"_ _27\"> </span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _27\"> </span>en <span class=\"_ _27\"> </span>toestand. <span class=\"_ _27\"> </span>De <span class=\"_ _27\"> </span>netto<span class=\"_ _0\"></span>-opbrengstwaarde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>wordt gedefinieerd als de g<span class=\"_ _2\"></span>eschatte verk<span class=\"_ _2\"></span>oopprijs, verminder<span class=\"_ _2\"></span>d met de geschatte k<span class=\"_ _2\"></span>osten voor vol<span class=\"_ _2\"></span>tooiing.<span class=\"_ _6d\"> </span>(L) Handels- en over<span class=\"_ _2\"></span>ige vorderingen<span class=\"_ _2\"></span> Handels- en <span class=\"_ _2\"></span>overige vorder<span class=\"_ _2\"></span>ingen worden <span class=\"_ _2\"></span>gewaardeer<span class=\"_ _2\"></span>d aan re\u00eble <span class=\"_ _2\"></span>waarde en <span class=\"_ _2\"></span>nadien aan<span class=\"_ _2\"></span> afgeschreve<span class=\"_ _2\"></span>n kostprijs <span class=\"_ _23\"> </span>verminderd <span class=\"_ _23\"> </span>met <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>nodige <span class=\"_ _23\"> </span>voorzieningen <span class=\"_ _23\"> </span>voor <span class=\"_ _23\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _23\"> </span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J).<span class=\"_ _6d\"> </span>(M) Geldmidd<span class=\"_ _2\"></span>elen en kasequivalenten Geldmiddelen <span class=\"_ _50\"></span>omvatten <span class=\"_ _25\"></span>kas- <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>banksaldi <span class=\"_ _25\"></span>bij <span class=\"_ _50\"></span>kredietinstellingen. <span class=\"_ _50\"></span>Kase<span class=\"_ _0\"></span>quivalen<span class=\"_ _2\"></span>ten <span class=\"_ _25\"></span>zijn <span class=\"_ _50\"></span>ko<span class=\"_ _0\"></span>rtlopende beleggingen <span class=\"_ _1e\"> </span>met  een<span class=\"_ _2\"></span>  hog<span class=\"_ _2\"></span>e  liquid<span class=\"_ _2\"></span>iteit  d<span class=\"_ _2\"></span>ie <span class=\"_ _1b\"> </span>onmiddellijk <span class=\"_ _1e\"> </span>kunnen  w<span class=\"_ _2\"></span>orden <span class=\"_ _1b\"> </span>omgezet <span class=\"_ _1e\"> </span>in  geldmiddelen waarvan  het<span class=\"_ _2\"></span>  bedrag<span class=\"_ _2\"></span>  geke<span class=\"_ _2\"></span>nd  is,  di<span class=\"_ _2\"></span>e  een<span class=\"_ _2\"></span>  looptijd<span class=\"_ _2\"></span>  hebb<span class=\"_ _2\"></span>en  van  d<span class=\"_ _2\"></span>rie <span class=\"_ _1b\"> </span>maanden  of <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>inder <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>anaf  d<span class=\"_ _2\"></span>e aanvangsdatum, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>geen <span class=\"_ _0\"></span>belangrijk <span class=\"_ _0\"></span>risico <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>waardeverandering <span class=\"_ _0\"></span>bestaat. <span class=\"_ _1c\"></span>Geldmiddelen<span class=\"_ _2\"></span> en kasequivalent<span class=\"_ _2\"></span>en worden opgenomen<span class=\"_ _2\"></span> aan hun re\u00eble waard<span class=\"_ _2\"></span>e.<span class=\"_ _6d\"> </span>(N) Geplaatst ka<span class=\"_ _2\"></span>pitaal Gewone aandelen<span class=\"_ _2\"></span> Gewone <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>geclassificeerd <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>eigen <span class=\"_ _0\"></span>vermogen. De <span class=\"_ _1c\"></span>marginale <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>rechtstreeks toerekenbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>uitgifte <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>aandelenwarr<span class=\"_ _2\"></span>anten <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>verwerkt <span class=\"_ _0\"></span>als aftrekpost op het eig<span class=\"_ _2\"></span>en vermogen, na<span class=\"_ _2\"></span> aftrek van ev<span class=\"_ _2\"></span>entuele fiscale effecten.<span class=\"_ _2\"></span> Inkoop van geplaatst <span class=\"_ _2\"></span>kapitaal Wanneer  geplaat<span class=\"_ _2\"></span>st  kapitaal, <span class=\"_ _1b\"> </span>geclassificeerd <span class=\"_ _1b\"> </span>onder  \u201ceigen <span class=\"_ _1b\"> </span>vermogen\u201d, <span class=\"_ _1b\"> </span>opnieuw  word<span class=\"_ _2\"></span>t  ingekocht,<span class=\"_ _2\"></span> wordt <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>bedrag, <span class=\"_ _1e\"> </span>inclusief <span class=\"_ _1e\"> </span>directe <span class=\"_ _31\"> </span>toerekenbare <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _31\"> </span>verwerkt <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>eigen vermogen. <span class=\"_ _2\"></span>Ingekochte aan<span class=\"_ _2\"></span>delen worden <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>eschouwd als <span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>mindering van <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>eigen <span class=\"_ _33\"> </span>vermogen. <span class=\"_ _33\"> </span>Wanneer <span class=\"_ _33\"> </span>ingekochte <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen <span class=\"_ _33\"> </span>vervolgens <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>verkocht <span class=\"_ _33\"> </span>of opnieuw <span class=\"_ _32\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>uitgege<span class=\"_ _2\"></span>ven, <span class=\"_ _31\"> </span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>ontvangen <span class=\"_ _32\"></span>bedrag <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>ten <span class=\"_ _31\"> </span>gunste <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen vermogen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>eventuele <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>verschot <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>tekort <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>transactie <span class=\"_ _50\"></span>overgeheveld <span class=\"_ _50\"></span>naar/van <span class=\"_ _25\"></span>de overgedragen winst.<span class=\"_ _6d\"> </span>Dividenden Dividenden worden geb<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ekt als schuld in d<span class=\"_ _2\"></span>e periode waarin ze <span class=\"_ _2\"></span>worden toegeke<span class=\"_ _2\"></span>nd.<span class=\"_ _6d\"> </span>(O) Niet-afgeleide f<span class=\"_ _2\"></span>inanci\u00eble schu<span class=\"_ _2\"></span>lden Niet-afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>worden initie<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde, <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>met de kosten <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>erbonden<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>transactie.<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>Vervolgens <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>rentedragende <span class=\"_ _20\"> </span>verplichtingen gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven kostprijs en word<span class=\"_ _2\"></span>t elk verschil tussen de aanschaffin<span class=\"_ _2\"></span>gsprijs en de aflossingswaarde <span class=\"_ _0\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _0\"></span>genomen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _1c\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>lening op basis van de effe<span class=\"_ _2\"></span>ctieve interestv<span class=\"_ _2\"></span>oet. Binnen <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _31\"> </span>Technologies <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>gebruik <span class=\"_ _32\"></span>gemaakt <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>exportfinanciering<span class=\"_ _2\"></span>. <span class=\"_ _31\"> </span>De groep <span class=\"_ _1f\"> </span>staat <span class=\"_ _1f\"> </span>betaling <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>handelsvorderingen <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>lange <span class=\"_ _1f\"> </span>termijn <span class=\"_ _1f\"> </span>toe <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>voorwaarde <span class=\"_ _1f\"> </span>dat <span class=\"_ _1f\"> </span>deze vorderingen <span class=\"_ _25\"></span>zijn <span class=\"_ _32\"></span>gefinancierd <span class=\"_ _32\"></span>via <span class=\"_ _32\"></span>bancaire <span class=\"_ _32\"></span>exportfin<span class=\"_ _2\"></span>anciering <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>gewaarborgd <span class=\"_ _25\"></span>via <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>exte<span class=\"_ _0\"></span>rne kredietverzekering<span class=\"_ _2\"></span>. <span class=\"_ _51\"> </span>Op <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>moment <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>facturatie <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>machinecontract <span class=\"_ _2b\"> </span>wordt <span class=\"_ _51\"> </span>de klantenvordering <span class=\"_ _26\"></span>(die <span class=\"_ _26\"></span>gespreid <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>meerdere <span class=\"_ _2\"></span>jaren) <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rubriek <span class=\"_ _26\"></span>\u201cHandels<span class=\"ff2\">- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>overige<span class=\"_ _2\"></span> </span>vorderingen\u201d. <span class=\"_ _27\"> </span>Voor <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>financiering<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>deze <span class=\"_ _34\"> </span>lange <span class=\"_ _27\"> </span>termijnvorderingen <span class=\"_ _27\"> </span>z<span class=\"_ _0\"></span><span class=\"ff2\">ijn <span class=\"_ _34\"> </span>er <span class=\"_ _34\"> </span>verschillende<span class=\"_ _2\"></span> </span>mogelijkheden.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een<span class=\"_ _2\"></span> gelijkl<span class=\"_ _2\"></span>opend le<span class=\"_ _2\"></span>verancierskrediet<span class=\"_ _2\"></span> afsluit<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>een ban<span class=\"_ _2\"></span>k wordt<span class=\"_ _2\"></span> deze schuld <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rubriek <span class=\"_ _0\"></span>\u201dFinanci\u00eble schulden\u201d. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>ook <span class=\"_ _0\"></span>beslissen om <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>gaan tot <span class=\"_ _2\"></span>verdisc<span class=\"_ _2\"></span>ontering <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>klantenvordering <span class=\"_ _26\"></span>via <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>bank <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>kredietverzekeraar. <span class=\"_ _26\"></span>In <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wordt de <span class=\"_ _0\"></span>klantenvordering <span class=\"_ _0\"></span>afgeboekt o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>dat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vordering <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>overgedragen. De <span class=\"_ _2a\"> </span>discont<span class=\"_ _2\"></span>okosten <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>opgen<span class=\"_ _2\"></span>omen <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"ff3\">verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _37\"> </span>onder <span class=\"_ _2a\"> </span>de <span class=\"_ _37\"> </span>\u201cOverige </span>financierin<span class=\"ff3\">gskos<span class=\"_ _2\"></span>ten\u201d. <span class=\"_ _2\"></span>De <span class=\"_ _26\"></span>opbrengsten <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>doorrekenen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>intrestkosten <span class=\"_ _26\"></span>aan </span>de klant zijn opgeno<span class=\"_ _2\"></span>men in de resultatenre<span class=\"_ _2\"></span>kening in d<span class=\"_ _2\"></span>e \u201cOverige financiering<span class=\"_ _2\"></span>sopbreng<span class=\"_ _2\"></span>sten\u201d.<span class=\"_ _6d\"> </span>(P) Voorzienin<span class=\"_ _2\"></span>gen Voorzieningen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>aangelegd <span class=\"_ _1e\"> </span>wanneer <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>nderneming <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1e\"> </span>bestaande<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>verplichting <span class=\"_ _31\"> </span>heeft <span class=\"_ _1e\"> </span>(in rechte <span class=\"_ _29\"> </span>afdwingbaar <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>feitelijk) <span class=\"_ _1f\"> </span>als <span class=\"_ _29\"> </span>gevolg <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>gebeurtenissen <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>verleden, <span class=\"_ _29\"> </span>wanneer <span class=\"_ _1f\"> </span>het waarschijnlijk <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>dat <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>afwikkeling <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>die <span class=\"_ _1f\"> </span>verplichtingen <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>uitstroom <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>middelen noodzakelijk <span class=\"_ _2\"></span>is en <span class=\"_ _26\"></span>wanneer een <span class=\"_ _26\"></span>betrouwbare scha<span class=\"_ _2\"></span>tting <span class=\"_ _2\"></span>gemaakt <span class=\"_ _2\"></span>kan w<span class=\"_ _2\"></span>orden van <span class=\"_ _26\"></span>de omvang <span class=\"_ _26\"></span>van deze verplichtingen.<span class=\"_ _2\"></span> Indien <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>effect <span class=\"_ _37\"> </span>hiervan <span class=\"_ _37\"> </span>significant <span class=\"_ _37\"> </span>is, <span class=\"_ _2a\"> </span>zullen <span class=\"_ _3a\"> </span>voorzieningen <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>a<span class=\"_ _2\"></span>angelegd <span class=\"_ _37\"> </span>door <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> verdiscontering <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>toekomstige <span class=\"_ _1f\"> </span>kasstromen <span class=\"_ _1f\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _20\"> </span>discontovoet <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>zowel <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>huidige marktrente <span class=\"_ _2\"></span>als, indien <span class=\"_ _2\"></span>van t<span class=\"_ _2\"></span>oepassing, de <span class=\"_ _2\"></span>specifieke ris<span class=\"_ _2\"></span>ico\u2019s met <span class=\"_ _2\"></span>betrekking <span class=\"_ _2\"></span>tot<span class=\"ff2\"> het <span class=\"_ _2\"></span>passief weerg<span class=\"_ _2\"></span>eeft. </span>Het <span class=\"_ _2c\"> </span>afwikkelen <span class=\"_ _2c\"> </span>van <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>verdisconteringsimpact <span class=\"_ _2c\"> </span>wordt <span class=\"_ _2c\"> </span>geboekt <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>een <span class=\"_ _3a\"> </span>component <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de financieringskos<span class=\"_ _2\"></span>ten. Herstructurering<span class=\"_ _2\"></span> Een <span class=\"_ _0\"></span>voorziening <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>herstructurering <span class=\"_ _0\"></span>wordt <span class=\"_ _1c\"></span>aangeleg<span class=\"_ _2\"></span>d <span class=\"_ _0\"></span>wanneer <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>onderneming <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>gedetaill<span class=\"_ _2\"></span>eerd en <span class=\"_ _25\"></span>geformaliseerd <span class=\"_ _50\"></span>herstructureringsplan<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>heeft <span class=\"_ _25\"></span>goedgekeurd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>wanneer <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>herstructurering <span class=\"_ _50\"></span>ofwel werd <span class=\"_ _50\"></span>aangevat <span class=\"_ _1c\"></span>ofwel <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>penbaar <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>gemaakt. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>to<span class=\"_ _0\"></span>ekomstige <span class=\"_ _1c\"></span>exploi<span class=\"_ _0\"></span>tatieverli<span class=\"_ _2\"></span>ezen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>geen voorzieningen <span class=\"_ _2\"></span>opgenomen. Milieu- en ontmant<span class=\"_ _2\"></span>elingsverplichtin<span class=\"_ _2\"></span>gen Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>baseerd <span class=\"_ _2\"></span>op verpl<span class=\"_ _2\"></span>ichtingen <span class=\"_ _2\"></span>(in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbaar <span class=\"_ _26\"></span>of feitelijk) <span class=\"_ _26\"></span>als ge<span class=\"_ _2\"></span>volg van<span class=\"_ _26\"></span> gebeurtenissen  van  het  verleden,  in  overe<span class=\"_ _2\"></span>enstemming  met  de  van  toepassin<span class=\"_ _2\"></span>g  zijnde  wettelijke<span class=\"_ _2\"></span> verplichtingen.<span class=\"_ _2\"></span> Verlieslatende c<span class=\"_ _2\"></span>ontracten Een <span class=\"_ _1f\"> </span>voorziening <span class=\"_ _1f\"> </span>voor <span class=\"_ _20\"> </span>verlieslatende <span class=\"_ _1f\"> </span>contracten <span class=\"_ _1f\"> </span>wordt <span class=\"_ _1f\"> </span>aangelegd <span class=\"_ _1f\"> </span>wanneer <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>te <span class=\"_ _20\"> </span>verwachten ontvangen economische <span class=\"_ _0\"></span>voordelen <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep lager <span class=\"_ _1c\"></span>liggen dan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>onvermijdbare <span class=\"_ _0\"></span>kosten o<span class=\"_ _0\"></span>m <span class=\"_ _0\"></span>aan de <span class=\"_ _50\"></span>verplichtingen <span class=\"_ _50\"></span>uit <span class=\"_ _25\"></span>hoofde <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>overeenkomst <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oldoen. <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>voorziening <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>gewaardeerd<span class=\"_ _2\"></span> tegen <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>contante <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>be\u00ebindiging <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>contract <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f, <span class=\"_ _0\"></span>indien dit <span class=\"_ _25\"></span>lager <span class=\"_ _25\"></span>is, <span class=\"_ _32\"></span>tegen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>contante <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>nettokosten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>voortzetting <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het contract. <span class=\"_ _31\"> </span>Voorafgaand <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>aanleggen <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>voorziening <span class=\"_ _1e\"> </span>neemt <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>activa <span class=\"_ _1e\"> </span>die betrekking hebben <span class=\"_ _2\"></span>op het contract een bi<span class=\"_ _2\"></span>jzonder waardever<span class=\"_ _2\"></span>minderingsverlies. Garantieverplichting<span class=\"_ _2\"></span>en Een <span class=\"_ _25\"></span>voorziening <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>garantieverplichting<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>aangelegd <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>alle <span class=\"_ _32\"></span>producten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _32\"></span>garan<span class=\"_ _2\"></span>tie <span class=\"_ _25\"></span>op basis van historische gegevens met betrekking tot <span class=\"_ _0\"></span>herstellingen en terug ingeleverde producten. Een provisie voor uit<span class=\"_ _2\"></span>voeringsgaran<span class=\"_ _2\"></span>ties wordt aangelegd <span class=\"_ _2\"></span>op basis van een ind<span class=\"_ _2\"></span>ividuele an<span class=\"_ _2\"></span>alyse. (Q) Personeelsbelon<span class=\"_ _2\"></span>ingen Vergoedingen na ui<span class=\"_ _2\"></span>tdiensttreding De <span class=\"_ _33\"> </span>personeelsbel<span class=\"_ _2\"></span>oningen  na <span class=\"_ _33\"> </span>uitdiensttredin<span class=\"_ _2\"></span>g <span class=\"_ _33\"> </span>omvatten  pensioenplannen  en  verzekeringen  voor medische <span class=\"_ _1c\"></span>bijstand. <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>voorziet <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aantal <span class=\"_ _50\"></span>\u201cvaste <span class=\"_ _50\"></span>bijdrage\u201d <span class=\"_ _1c\"></span>pensioenplann<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>\u201cte <span class=\"_ _50\"></span>bereiken doel\u201d <span class=\"_ _0\"></span>pensioenplannen die <span class=\"_ _0\"></span>wereldwijd <span class=\"_ _0\"></span>verspreid <span class=\"_ _0\"></span>zijn en <span class=\"_ _1c\"></span>waarvan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ac<span class=\"ff2\">tiva <span class=\"_ _0\"></span>meestal <span class=\"_ _0\"></span>beheerd <span class=\"_ _0\"></span>worden </span>in aparte pensioenf<span class=\"_ _2\"></span>ondsen. In het algeme<span class=\"_ _2\"></span>en beheren aparte trustmaa<span class=\"_ _2\"></span>tschappijen en verz<span class=\"_ _2\"></span>ekeraars de<span class=\"_ _2\"></span> pensioenplannen.<span class=\"_ _2\"></span> -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Vaste bijdrage pen<span class=\"_ _2\"></span>sioenplannen </span></span>Een <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>bijdrage <span class=\"_ _50\"></span>pensioenplan <span class=\"_ _50\"></span>is <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>pensioenplan <span class=\"_ _25\"></span>waarin <span class=\"_ _50\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _50\"></span>vaste <span class=\"_ _25\"></span>bijdragen <span class=\"_ _50\"></span>stort <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een fonds. <span class=\"_ _0\"></span>Er <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>geen wettelijke <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>constructie<span class=\"_ _2\"></span>ve <span class=\"_ _0\"></span>verplichting om <span class=\"_ _0\"></span>aanvullende <span class=\"_ _0\"></span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>betalen <span class=\"_ _0\"></span>indien de <span class=\"_ _1e\"> </span>activa <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>fonds <span class=\"_ _1e\"> </span>onvoldoende <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>om <span class=\"_ _1e\"> </span>aan <span class=\"_ _1b\"> </span>alle <span class=\"_ _1e\"> </span>werknemers <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>voordelen <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>betalen <span class=\"_ _1e\"> </span>die gerelateerd <span class=\"_ _32\"></span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>dienstjaren<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>vorige <span class=\"_ _31\"> </span>periodes. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>bijdragen <span class=\"_ _32\"></span>tot <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>\u201cvaste bijdrage\u201d <span class=\"_ _26\"></span>pensioenplan <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>kost <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span><span class=\"ff2\">-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de </span>gerelateerde <span class=\"_ _26\"></span>dienst <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>geleverd. <span class=\"_ _56\"></span>Voo<span class=\"_ _0\"></span>rafbetaalde <span class=\"_ _26\"></span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>zijn <span class=\"_ _2\"></span>opgenomen <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>hoogte van  de <span class=\"_ _1e\"> </span>terugbetaling <span class=\"_ _1b\"> </span>in  c<span class=\"_ _2\"></span>ontanten <span class=\"_ _1b\"> </span>van  deze <span class=\"_ _1e\"> </span>bijdragen <span class=\"_ _1b\"> </span>of <span class=\"_ _1b\"> </span>van  de <span class=\"_ _1e\"> </span>vermindering <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  to<span class=\"_ _2\"></span>ekomstige betalingen.  -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Pensioenplannen m<span class=\"_ _2\"></span>et een te berei<span class=\"_ _2\"></span>ken doel </span></span>Pensioenplannen <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>te bereik<span class=\"_ _2\"></span>en doel zijn<span class=\"_ _2\"></span> alle pe<span class=\"_ _2\"></span>nsioenplannen d<span class=\"_ _2\"></span>ie niet <span class=\"_ _2\"></span>onder de vaste <span class=\"_ _2\"></span>bijdrage<span class=\"_ _2\"></span> pensioenplannen v<span class=\"_ _0\"></span>allen. <span class=\"_ _0\"></span>Doorgaans <span class=\"_ _0\"></span>bepaalt <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>bereik<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>doel <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag dat uitgekeerd zal <span class=\"_ _2\"></span>worden aan de w<span class=\"_ _2\"></span>erknemer wanne<span class=\"_ _2\"></span>er deze met pensi<span class=\"_ _2\"></span>oen gaat.  Voor <span class=\"_ _26\"></span>pensioenplannen <span class=\"_ _26\"></span>met een <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>bereiken <span class=\"_ _26\"></span>doel <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pensioenkost<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>elk plan<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>afzonderlijk<span class=\"_ _2\"></span> geschat <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>basis <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201c<span class=\"_ _0\"></span>projected <span class=\"_ _1d\"> </span>unit <span class=\"_ _1d\"> </span>credit\u201d <span class=\"_ _33\"> </span>methode. <span class=\"_ _1d\"> </span>Volgens <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>met<span class=\"_ _0\"></span>hode <span class=\"_ _33\"> </span>worden <span class=\"_ _1d\"> </span>de pensioenkosten <span class=\"_ _32\"></span>ten <span class=\"_ _31\"> </span>laste <span class=\"_ _31\"> </span>genomen <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>zodanig <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>kost <span class=\"_ _1e\"> </span>gespreid<span class=\"_ _2\"></span> </span></span>wordt <span class=\"_ _26\"></span>over d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>no<span class=\"_ _0\"></span>g <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>presteren <span class=\"_ _26\"></span>diensttijd <span class=\"_ _26\"></span>van de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>deelnemers, <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>overeenstemming <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>advies <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de bevo<span class=\"_ _2\"></span>egde onafhan<span class=\"_ _2\"></span>kelijke ac<span class=\"_ _2\"></span>tuarissen <span class=\"_ _2\"></span>die jaarl<span class=\"_ _2\"></span>ijks e<span class=\"_ _2\"></span>en volledige<span class=\"_ _2\"></span> berek<span class=\"_ _2\"></span>ening ma<span class=\"_ _26\"></span>ke<span class=\"_ _0\"></span>n van <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>lannen. De <span class=\"_ _1c\"></span>pensioenverplichtingen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>balans <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>berekend <span class=\"_ _1c\"></span>als <span class=\"_ _50\"></span>zijnde <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>actuele <span class=\"_ _1c\"></span>waarde van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verplichting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>toegezegde <span class=\"_ _2\"></span>pensioenrechten, <span class=\"_ _26\"></span>berekend <span class=\"_ _26\"></span>op basis <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>interestvoet <span class=\"_ _26\"></span>van hoogwaardige <span class=\"_ _26\"></span>bedrijfsobligaties <span class=\"_ _56\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>valuta <span class=\"_ _26\"></span>gebruikt <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>uitbetaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen, en <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>looptijd <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>termijn <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>pensioenverplichting <span class=\"_ _0\"></span>benadert, <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>fonds. <span class=\"_ _26\"></span>In <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>landen <span class=\"_ _26\"></span>waar <span class=\"_ _26\"></span>geen <span class=\"_ _26\"></span>liquide <span class=\"_ _26\"></span>markt <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>deze <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>bligaties <span class=\"_ _56\"></span>bestaat, werd de marktren<span class=\"_ _2\"></span>tevoet van overheid<span class=\"_ _2\"></span>sobligaties g<span class=\"_ _2\"></span>ebruikt in de actualisati<span class=\"_ _2\"></span>e.  De nettorente wordt berekend door de discontovoet toe te passen o<span class=\"_ _0\"></span>p de netto pensioenverplichting of <span class=\"_ _25\"></span>-vordering. <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>nettorente <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>overige <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>betreffend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>pensioenplannen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>bereiken doel <span class=\"_ _2b\"> </span>worden <span class=\"_ _2a\"> </span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _30\"> </span>in <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening. <span class=\"_ _2a\"> </span>Herwaarderingen <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>netto<span class=\"_ _2\"></span> pensioenverplichting<span class=\"_ _2\"></span>, <span class=\"_ _1b\"> </span>welke <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>actuari\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>winsten <span class=\"_ _1b\"> </span>en <span class=\"_ _1b\"> </span>verliezen <span class=\"_ _1e\"> </span>omvatten, <span class=\"_ _1b\"> </span>en <span class=\"_ _1e\"> </span>het  effect <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et actiefplafond <span class=\"_ _26\"></span>(indien <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span>), <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als niet-<span class=\"_ _2\"></span>gerealiseerde <span class=\"_ _26\"></span>resultaten <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>het eigen <span class=\"_ _26\"></span>vermogen opgenomen in de peri<span class=\"_ _2\"></span>ode dat deze ontsta<span class=\"_ _2\"></span>a<span class=\"lse\">n.</span> Wanneer <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>berekening <span class=\"_ _32\"></span>resulteert <span class=\"_ _31\"> </span>in <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>mogelijk <span class=\"_ _32\"></span>actief <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>groep, <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>erkend <span class=\"_ _32\"></span>actief gelimiteerd <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>contante <span class=\"_ _32\"></span>waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>economische <span class=\"_ _32\"></span>voordelen <span class=\"_ _32\"></span>onder <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>vorm <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>toekomstig<span class=\"_ _2\"></span>e terugbetalingen d<span class=\"_ _2\"></span>oor het plan of ver<span class=\"_ _2\"></span>minderingen van <span class=\"_ _2\"></span>toekomstige bijdragen tot <span class=\"_ _2\"></span>het plan. De <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>verstreken <span class=\"_ _26\"></span>diensttijd, af<span class=\"_ _2\"></span>wikkelingsk<span class=\"_ _2\"></span>osten en <span class=\"_ _26\"></span>winsten <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verliezen <span class=\"_ _26\"></span>van inperking<span class=\"_ _2\"></span> worden<span class=\"_ _2\"></span> onmiddellijk in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening opgenom<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>Ontslagvergoedingen <span class=\"_ _2\"></span>(vervroegde p<span class=\"_ _2\"></span>ensioenplannen e<span class=\"_ _2\"></span>n andere verplichtingen bi<span class=\"_ _2\"></span>j ontslag) Deze vergoedin<span class=\"_ _2\"></span>gen ontstaa<span class=\"_ _2\"></span>n als gevolg <span class=\"_ _2\"></span>van een beslis<span class=\"_ _2\"></span>sing van<span class=\"_ _2\"></span> de groep<span class=\"_ _2\"></span> om de te<span class=\"_ _2\"></span>werkstelling <span class=\"_ _2\"></span>van een werknemer <span class=\"_ _56\"></span>of <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>groep <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rknemers<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>be\u00ebindig<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>v\u00f3\u00f3r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>normale <span class=\"_ _26\"></span>pensioendatum <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>gevolg van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beslissing <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>werknemer <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>vrijwillig <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>tewerkst<span class=\"_ _0\"></span>elling <span class=\"_ _0\"></span>stop <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>zetten <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>ruil <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>deze vergoedingen. Deze vergoedingen worden als een <span class=\"_ _0\"></span>verplichting en als <span class=\"_ _0\"></span>kost opgenomen op <span class=\"_ _0\"></span>de vroegste van volgende data: <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ogenblik dat <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep het <span class=\"_ _1c\"></span>aanbod van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>vergoedingen niet <span class=\"_ _0\"></span>langer <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>terugtrekken,<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>een h<span class=\"_ _2\"></span>erstructureringsk<span class=\"_ _2\"></span>ost <span class=\"_ _2\"></span>opneemt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>IAS <span class=\"_ _26\"></span>37 V<span class=\"_ _2\"></span>oorzieningen<span class=\"_ _2\"></span> en <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>ntslagvergo<span class=\"_ _2\"></span>edingen <span class=\"_ _31\"> </span>betreft. <span class=\"_ _1e\"> </span>Indien <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>vergoedingen <span class=\"_ _31\"> </span>verbonden <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de toekomst, <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>niet <span class=\"_ _27\"> </span>als <span class=\"_ _27\"> </span>ontslagv<span class=\"_ _2\"></span>ergoedingen <span class=\"_ _20\"> </span>beschouwd <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>aar <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>vergoedingen <span class=\"_ _20\"> </span>na uitdiensttreding.<span class=\"_ _6d\"> </span>Kortetermijn- en lan<span class=\"_ _2\"></span>gtermijnpersone<span class=\"_ _2\"></span>elsbeloningen Kortetermijn- <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>langete<span class=\"_ _2\"></span>rmijnpersoneelsbelonin<span class=\"_ _2\"></span>gen <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>niet <span class=\"_ _2a\"> </span>verdisconteerd <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>worden<span class=\"_ _2\"></span> opgenomen wannee<span class=\"_ _2\"></span>r de daarmee <span class=\"_ _2\"></span>verband houdende<span class=\"_ _2\"></span> dienst wordt verricht.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbare <span class=\"_ _2\"></span>of f<span class=\"_ _2\"></span>eitelijke <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erplichting <span class=\"_ _26\"></span>heeft voor <span class=\"_ _2\"></span>geleverde <span class=\"_ _26\"></span>diensten van<span class=\"_ _2\"></span> werknemers<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>indien <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>verplichting <span class=\"_ _25\"></span>betrouwbaar <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>bepaald, <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>verplichting opgenomen <span class=\"_ _29\"> </span>voor <span class=\"_ _1f\"> </span>het <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>bedrag <span class=\"_ _29\"> </span>dat <span class=\"_ _1f\"> </span>als <span class=\"_ _1f\"> </span>een <span class=\"_ _1f\"> </span>kortetermijnbonus <span class=\"_ _1f\"> </span>in <span class=\"_ _29\"> </span>co<span class=\"_ _0\"></span>ntanten <span class=\"_ _29\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>ee<span class=\"_ _0\"></span>n winstdelingsregeling<span class=\"_ _2\"></span> zal worden uitbetaald<span class=\"_ _2\"></span>. (R) Belastin<span class=\"_ _2\"></span>gen op het resultaa<span class=\"_ _2\"></span>t Belastingen op het resultaa<span class=\"_ _2\"></span>t van het boekjaar omvatten<span class=\"_ _2\"></span> de verschuldigde en uitgestelde belasting<span class=\"_ _2\"></span>en. De <span class=\"_ _33\"> </span>belastingen  wo<span class=\"_ _0\"></span>rden  geboekt <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _33\"> </span>tenzij <span class=\"_ _33\"> </span>ze <span class=\"_ _33\"> </span>betrekking <span class=\"_ _33\"> </span>hebben  op elementen <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>nmiddellij<span class=\"_ _2\"></span>k <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _31\"> </span>vermogen <span class=\"_ _31\"> </span>of <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>niet-gerealiseerde <span class=\"_ _32\"></span>resultaten <span class=\"_ _31\"> </span>worden geboekt, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>geval <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>vermogen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>niet<span class=\"_ _0\"></span>-gerealiseerde resultaten, <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _56\"></span>worden gebo<span class=\"_ _2\"></span>ekt, <span class=\"_ _26\"></span>die in <span class=\"_ _26\"></span>dat <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>tegen<span class=\"_ _2\"></span>over goodwill. Belastingen van<span class=\"_ _2\"></span> het boekja<span class=\"_ _2\"></span>ar omvatten de <span class=\"_ _2\"></span>verwachte b<span class=\"_ _2\"></span>elastingschuld op het<span class=\"_ _2\"></span> belastbaar ink<span class=\"_ _2\"></span>omen van het <span class=\"_ _50\"></span>jaar, <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>makend <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>ogenblik <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>afsluiting <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>kracht <span class=\"_ _25\"></span>zijnde <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>aangekondigde belastingpercentag<span class=\"_ _2\"></span>es, <span class=\"_ _26\"></span>en al<span class=\"_ _26\"></span>le aan<span class=\"_ _2\"></span>passingen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de b<span class=\"_ _2\"></span>elastingschulden <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>vorige <span class=\"_ _26\"></span>jaren. <span class=\"_ _26\"></span>Het b<span class=\"_ _2\"></span>edrag <span class=\"_ _26\"></span>van de te b<span class=\"_ _2\"></span>etalen of <span class=\"_ _2\"></span>terug te<span class=\"_ _2\"></span> vorderen <span class=\"_ _2\"></span>belastingen<span class=\"_ _2\"></span> op ten <span class=\"_ _26\"></span>hoo<span class=\"_ _0\"></span>gste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar is<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>beste in<span class=\"_ _2\"></span>schatting <span class=\"_ _2\"></span>van het verwachte <span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etalen <span class=\"_ _2\"></span>of teru<span class=\"_ _2\"></span>g te <span class=\"_ _2\"></span>vorderen bedra<span class=\"_ _2\"></span>g en<span class=\"_ _2\"></span> weerspi<span class=\"_ _2\"></span>egelt d<span class=\"_ _2\"></span>e onze<span class=\"_ _2\"></span>kerheid m<span class=\"_ _2\"></span>et betr<span class=\"_ _2\"></span>ekking tot<span class=\"_ _2\"></span> belastingen, indien <span class=\"_ _2\"></span>van toepassing<span class=\"_ _2\"></span>.  Uitgestelde b<span class=\"_ _2\"></span>elastingvorde<span class=\"_ _2\"></span>ringen en <span class=\"_ _2\"></span>-schulden <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>op basis <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e balan<span class=\"_ _2\"></span>smethode, vo<span class=\"_ _2\"></span>or tijdelijke <span class=\"_ _2f\"> </span>verschillen<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>tussen <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>fiscale <span class=\"_ _2f\"> </span>basis <span class=\"_ _2d\"> </span>en <span class=\"_ _2e\"> </span>de <span class=\"_ _2f\"> </span>boekwaard<span class=\"_ _2\"></span>e <span class=\"_ _2f\"> </span>voor <span class=\"_ _2f\"> </span>financi\u00eble rapporteringsdoeleind<span class=\"_ _2\"></span>en, <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>dit zowel <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>als schu<span class=\"_ _2\"></span>lden. <span class=\"_ _26\"></span>Voo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>volgende <span class=\"_ _26\"></span>tijdelijke <span class=\"_ _2\"></span>verschillen<span class=\"_ _2\"></span> worden  geen  uitgestelde  belastingen  geboekt:  de  belastbare  tijdelijk<span class=\"_ _2\"></span>e  verschillen  bij  de <span class=\"_ _33\"> </span>initi\u00eble opname <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>goodwill, <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>initi\u00eble <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>ac<span class=\"_ _2\"></span>tiva <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>schulden <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>transactie <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>geen bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>geen <span class=\"_ _32\"></span>invloed <span class=\"_ _32\"></span>hebben <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>fiscale <span class=\"_ _32\"></span>resultaat <span class=\"_ _32\"></span>en verschillen <span class=\"_ _20\"> </span>met <span class=\"_ _27\"> </span>betrekkin<span class=\"_ _26\"></span>g <span class=\"_ _27\"> </span>tot <span class=\"_ _27\"> </span>investeringen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>mate <span class=\"_ _27\"> </span>dat <span class=\"_ _20\"> </span>een tegenboeking <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>nabij<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>toekomst<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>onwaarschijnlijk <span class=\"_ _29\"> </span>is. <span class=\"_ _1d\"> </span>Uitgestelde<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>belasti<span class=\"_ _2\"></span>ngvorderingen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>-<span class=\"_ _6d\"> </span>verplichtingen worden gewaardeerd tegen de belastin<span class=\"_ _2\"></span>gtarieven die naar verwachting van toepassing zullen <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vo<span class=\"_ _0\"></span>rdering <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>de v<span class=\"_ _2\"></span>erplichting <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>afgewikkeld,<span class=\"_ _2\"></span> gebaseerd op belastingtari<span class=\"_ _2\"></span>even en belastingwetten die aangekondigd en/of goedgekeurd werden op balansdatum, en <span class=\"_ _2\"></span>weerspieg<span class=\"_ _2\"></span>elt de onzekerh<span class=\"_ _2\"></span>eid met betrekking<span class=\"_ _26\"></span> tot belastingen, in<span class=\"_ _2\"></span>dien van toepassing.<span class=\"_ _6d\"> </span>Een <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingv<span class=\"_ _2\"></span>ordering <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>enkel <span class=\"_ _0\"></span>opgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>waarschijnlijk <span class=\"_ _0\"></span>is dat <span class=\"_ _1e\"> </span>toekomstige <span class=\"_ _1e\"> </span>belastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>waartegen <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verrekenbare<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdelijke verschillen,  de<span class=\"_ _2\"></span>  ongebruikte  belas<span class=\"_ _2\"></span>tingtegoeden<span class=\"_ _2\"></span>  en  de  ongebruikte <span class=\"_ _1b\"> </span>overgedragen  fiscale <span class=\"_ _1b\"> </span>verliezen kunnen <span class=\"_ _30\"> </span>verrekend <span class=\"_ _30\"> </span>worden. <span class=\"_ _2a\"> </span>De <span class=\"_ _2b\"> </span>uitgestelde <span class=\"_ _30\"> </span>bela<span class=\"_ _2\"></span>stingvorderingen <span class=\"_ _2a\"> </span>worden <span class=\"_ _30\"> </span>herzien <span class=\"_ _30\"> </span>op <span class=\"_ _30\"> </span>elke afsluitingsdatum<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>mate dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>langer <span class=\"_ _26\"></span>waarschijnlijk <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>desbetreffend<span class=\"_ _2\"></span>e belastingvoordeel zal <span class=\"_ _2\"></span>worden gerealis<span class=\"_ _2\"></span>eerd. Uitgestelde <span class=\"_ _37\"> </span>belastingvord<span class=\"_ _2\"></span>eringen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>-schuld<span class=\"_ _2\"></span>en <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>g<span class=\"_ _2\"></span>esaldeerd <span class=\"_ _37\"> </span>indien <span class=\"_ _37\"> </span>er <span class=\"_ _2a\"> </span>een <span class=\"_ _3a\"> </span>we<span class=\"_ _0\"></span>ttelijk afdwingbaar <span class=\"_ _26\"></span>recht <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>huidige <span class=\"_ _26\"></span>belastingschulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-vorderingen <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>salderen, <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>betrekking<span class=\"_ _2\"></span> hebben op <span class=\"_ _0\"></span>belastingen geheven door <span class=\"_ _0\"></span>dezelfde belastingautoriteit in <span class=\"_ _0\"></span>dezelfde belastingverschuldig<span class=\"_ _2\"></span>de entiteit, of <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>verschillende o<span class=\"_ _0\"></span>ndernemingen<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>doel <span class=\"_ _0\"></span>hebben om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>belastingschulden en  -vorderingen <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>nettobasis <span class=\"_ _1c\"></span>af <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>handelen <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>belastingvorderingen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>-schulden <span class=\"_ _1c\"></span>gelijktijdig zullen realiseren.<span class=\"_ _2\"></span> Bijkomende belastingen op het resultaat <span class=\"_ _0\"></span>die voortvloeien uit de uitkering van <span class=\"_ _0\"></span>dividenden worden op hetzelfde ogenblik g<span class=\"_ _2\"></span>eboekt als de <span class=\"_ _2\"></span>verplichting om he<span class=\"_ _2\"></span>t betreffende vo<span class=\"_ _2\"></span>ordeel te be<span class=\"_ _2\"></span>talen.<span class=\"_ _6d\"> </span>(S) Handels- en o<span class=\"_ _2\"></span>verige schulde<span class=\"_ _2\"></span>n  Handels- <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>overige <span class=\"_ _27\"> </span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _27\"> </span>worden <span class=\"_ _27\"> </span>gewaarde<span class=\"_ _2\"></span>erd <span class=\"_ _20\"> </span>tegen <span class=\"_ _27\"> </span>re\u00eble <span class=\"_ _27\"> </span>waarde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>nadien <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de afgeschreven kos<span class=\"_ _2\"></span>tprijs.<span class=\"_ _6d\"> </span>(T) Omzet Omzet <span class=\"_ _1f\"> </span> Het <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>ijfstappen<span class=\"_ _2\"></span>model <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>toegepast <span class=\"_ _31\"> </span>om <span class=\"_ _32\"></span>opbrengsten <span class=\"_ _32\"></span>uit <span class=\"_ _31\"> </span>contracten <span class=\"_ _32\"></span>aangegaan <span class=\"_ _32\"></span>met <span class=\"_ _31\"> </span>klanten <span class=\"_ _32\"></span>te erkennen. De groep erkent omzet als het bedrag dat een <span class=\"_ _0\"></span>onderneming verwacht<span class=\"_ _2\"></span> te ontvangen in ruil voor de levering <span class=\"_ _2\"></span>van goederen of di<span class=\"_ _2\"></span>ensten aan een kla<span class=\"_ _2\"></span>nt. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verkoop van goede<span class=\"_ _2\"></span>ren </span></span>Het <span class=\"_ _25\"></span>merendeel <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>bestaat <span class=\"_ _50\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goeder<span class=\"_ _2\"></span>en. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>producten worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>algemeen <span class=\"_ _0\"></span>rechtstreeks <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>via <span class=\"_ _1c\"></span>distribute<span class=\"_ _2\"></span>urs <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>klant <span class=\"_ _0\"></span>verkocht. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>15 <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de erkenning v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>omzet <span class=\"_ _0\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>verwerven v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>controle <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>goederen. <span class=\"_ _0\"></span>Het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>van opname is <span class=\"_ _2\"></span>afhankelijk van <span class=\"_ _26\"></span>de contractuele ver<span class=\"_ _2\"></span>koopcondities, <span class=\"_ _2\"></span>gekend als <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>Internationale <span class=\"_ _2\"></span>commerci\u00eble voorwaarden\u201d <span class=\"_ _1c\"></span>(Incoterm<span class=\"_ _2\"></span>s). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>timing <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>erkenning <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>niet <span class=\"_ _50\"></span>significan<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>verschillend van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>overdracht <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>risico\u2019<span class=\"ff2\">s <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>verbonden <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>eigendom. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goederen, </span>inclusief <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>vervoer <span class=\"_ _50\"></span>ervan, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>gekwalificeerd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>als <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>afzonderlijke <span class=\"_ _50\"></span>prestatieverplichting<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>terwijl het <span class=\"_ _2\"></span>transport <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>goederen <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>als <span class=\"_ _26\"></span>een afzonde<span class=\"_ _2\"></span>rlijke <span class=\"_ _26\"></span>dienstverlening <span class=\"_ _26\"></span>wordt be<span class=\"_ _2\"></span>schouwd. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>kosten<span class=\"_ _2\"></span> van  he<span class=\"_ _2\"></span>t  tr<span class=\"_ _2\"></span>ansport <span class=\"_ _1b\"> </span>worden <span class=\"_ _1e\"> </span>te<span class=\"_ _0\"></span>n <span class=\"_ _1b\"> </span>laste <span class=\"_ _1b\"> </span>genomen <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>onderdeel <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  d<span class=\"_ _26\"></span>e  prestatieverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>e goederen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>leveren. <span class=\"_ _1c\"></span>In <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _0\"></span><span class=\"ff3\">\u2018Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies\u2019 <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>installatie v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> </span>de <span class=\"_ _1c\"></span>machine <span class=\"_ _1c\"></span>bij <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>aparte <span class=\"_ _1c\"></span>prestatie<span class=\"_ _2\"></span>verplichting <span class=\"_ _1c\"></span>gezien <span class=\"_ _1c\"></span>aangezien <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de klant <span class=\"_ _50\"></span>of <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>externe <span class=\"_ _50\"></span>partij <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>uitgevoerd. <span class=\"_ _50\"></span>Echter, <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>betrekking <span class=\"_ _50\"></span>tot <span class=\"_ _50\"></span>deze installatie wordt als nie<span class=\"_ _2\"></span>t-signifi<span class=\"_ _2\"></span>cant beschouwd. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verlenen van dien<span class=\"_ _2\"></span>sten </span></span>Het <span class=\"_ _32\"></span>bedrag <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>omzet <span class=\"_ _25\"></span>uit <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>verlenen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>diensten <span class=\"_ _25\"></span>wordt <span class=\"_ _32\"></span>niet <span class=\"_ _25\"></span>afzonderlijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening omdat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>momenteel een <span class=\"_ _0\"></span>insignifican<span class=\"_ _2\"></span>t <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de totale omzet van de gr<span class=\"_ _2\"></span>oep vertegenwo<span class=\"_ _2\"></span>ordigt. De <span class=\"_ _2\"></span>verkoop van <span class=\"_ _26\"></span>diensten k<span class=\"_ _2\"></span>walificeert <span class=\"_ _2\"></span>als e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>afzonderlijke <span class=\"_ _2\"></span>prestatieverplich<span class=\"_ _2\"></span>ting, <span class=\"_ _2\"></span>waarbij <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt erkend <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>klant <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>verwerft <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>diensten, <span class=\"_ _26\"></span>wat <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bepaald <span class=\"_ _26\"></span>tijdstip of <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>bepaalde <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>elke <span class=\"_ _1c\"></span>prestatieverplichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>waaraan <span class=\"_ _1c\"></span>voldaan <span class=\"_ _1c\"></span>is, <span class=\"_ _1c\"></span>dient <span class=\"_ _50\"></span>de omzet <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>erkend <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vooruitgang<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ten <span class=\"_ _1c\"></span>opzichte v<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>olledige voltooiing <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>eten op <span class=\"_ _1c\"></span>het einde van elke v<span class=\"_ _2\"></span>erslagperiod<span class=\"_ _2\"></span>e. Projecten Voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>uit <span class=\"_ _50\"></span>projecten <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>omzetbedrag <span class=\"_ _1c\"></span>bepaald <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vooruitgang <span class=\"_ _1c\"></span>gemaakt<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>oog <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>volledig <span class=\"_ _26\"></span>voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>tieverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>projecten<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>hebben <span class=\"_ _26\"></span>meestal <span class=\"_ _2\"></span>een levensduur van <span class=\"_ _2\"></span>minder dan een jaar.<span class=\"_ _2\"></span>  Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>met <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>kunnen <span class=\"_ _1d\"> </span>handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>volumekortingen,<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>klant<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>worden toegekend <span class=\"_ _26\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>geleverde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olumes <span class=\"_ _26\"></span>bepaalde <span class=\"_ _26\"></span>drempels <span class=\"_ _2\"></span>overschrijd<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>omvatten. <span class=\"_ _2\"></span>In <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>gevallen bevat <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>eprijs <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding, <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>re\u00eble waarde, zal als<span class=\"_ _2\"></span> onderdeel v<span class=\"_ _2\"></span>an de transactiepri<span class=\"_ _2\"></span>js in rekening<span class=\"_ _2\"></span> worden gebracht bij<span class=\"_ _2\"></span> het erkenn<span class=\"_ _2\"></span>en van de<span class=\"_ _2\"></span> omzet, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>dit <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _1e\"> </span>contract, <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>middel <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>inschatting <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kans <span class=\"_ _1e\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>korting <span class=\"_ _31\"> </span>of teruggave zich zal reali<span class=\"_ _2\"></span>seren. Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>kunnen  v<span class=\"_ _0\"></span>oorraad  in <span class=\"_ _1d\"> </span>consignatie<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>bevatten.  De <span class=\"_ _33\"> </span>producten <span class=\"_ _33\"> </span>worden verzonden <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgeslagen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>eigen of <span class=\"_ _2\"></span>gehuurde <span class=\"_ _2\"></span>silo\u2019s <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>enkel erkend wann<span class=\"_ _2\"></span>eer <span class=\"_ _2\"></span>de go<span class=\"_ _2\"></span>ederen <span class=\"_ _2\"></span>daadwerkelijk <span class=\"_ _26\"></span>worden afgeno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De ver<span class=\"_ _2\"></span>koopprijs <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>de op dat moment geld<span class=\"_ _2\"></span>ende marktprijs zijn.<span class=\"_ _2\"></span> Financi\u00eble opbreng<span class=\"_ _2\"></span>sten Financi\u00eble <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>pbrengsten <span class=\"_ _33\"> </span>omv<span class=\"_ _0\"></span>atten <span class=\"_ _1d\"> </span>ontvangen<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>interesten <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>ge\u00efnvesteerde <span class=\"_ _1d\"> </span>fondsen, <span class=\"_ _1d\"> </span>dividenden,<span class=\"_ _26\"></span> positieve <span class=\"_ _31\"> </span>wisselkoersresultaten, <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>pbrengsten <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>afgeleide <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _31\"> </span>instrumenten, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>geen <span class=\"_ _31\"> </span>deel uitmaken <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>boekhoudkundige afdekkingsrelatie, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>doorfacturatie <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>financieringskosten<span class=\"_ _2\"></span> verbonden aan de ver<span class=\"_ _2\"></span>koop van weef<span class=\"_ _2\"></span>machines. Interestopbrengst<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>resultaat <span class=\"_ _0\"></span>genomen <span class=\"_ _0\"></span>naargelang <span class=\"_ _0\"></span>ze <span class=\"_ _1c\"></span>verworven <span class=\"_ _0\"></span>zijn, <span class=\"_ _1c\"></span>rekening <span class=\"_ _0\"></span>houdend met de effectie<span class=\"_ _2\"></span>ve opbrengstv<span class=\"_ _2\"></span>oet op het actiefbestan<span class=\"_ _26\"></span>ddeel.<span class=\"_ _6d\"> </span>Dividenden  worden <span class=\"_ _33\"> </span>opgenomen  in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening  o<span class=\"_ _0\"></span>p  het <span class=\"_ _33\"> </span>moment <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>ze  wo<span class=\"_ _0\"></span>rden toegekend aan de <span class=\"_ _2\"></span>onderneming. (U) Kosten Financi\u00eble kosten De <span class=\"_ _0\"></span>financi\u00eble kosten omvatten interestkosten v<span class=\"_ _0\"></span>an financi\u00eble <span class=\"_ _0\"></span>schulden, de <span class=\"_ _1c\"></span>interestcompon<span class=\"_ _2\"></span>ent <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de lease <span class=\"_ _1e\"> </span>betalingen, <span class=\"_ _1e\"> </span>het  af<span class=\"_ _2\"></span>wikkelen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de  v<span class=\"_ _2\"></span>erdiscontering<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>voorzieningen, <span class=\"_ _1e\"> </span>wisselkoersverliez<span class=\"_ _2\"></span>en, verliezen <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>afgeleide <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>instrumenten, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>geen <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>uitmaken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _50\"></span>boek<span class=\"_ _0\"></span>houdkund<span class=\"_ _2\"></span>ige afdekkingsrelatie, <span class=\"_ _2\"></span>en financierin<span class=\"_ _2\"></span>gskosten verbonden a<span class=\"_ _2\"></span>an de verkoop van <span class=\"_ _2\"></span>weefmachin<span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>. De <span class=\"_ _1c\"></span>interestkosten <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _1c\"></span>genomen <span class=\"_ _1c\"></span>naarmate <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlopen <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de effectieve inter<span class=\"_ _2\"></span>estvoet. (V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>(W) Winst per<span class=\"_ _2\"></span> aandeel De <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>presenteert <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>verwaterde <span class=\"_ _0\"></span>winst <span class=\"_ _1c\"></span>per <span class=\"_ _1c\"></span>aandeel <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelenkapitaal. Het <span class=\"_ _25\"></span>nettoresultaat <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>ge<span class=\"_ _2\"></span>woon <span class=\"_ _25\"></span>aandeel <span class=\"_ _32\"></span>is <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aandeelhouders <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>ennootschap <span class=\"_ _50\"></span>toe <span class=\"_ _32\"></span>te rekenen <span class=\"_ _1d\"> </span>winst <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>verlies <span class=\"_ _1d\"> </span>gedeeld <span class=\"_ _1d\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>gewogen <span class=\"_ _1d\"> </span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>aantal <span class=\"_ _1d\"> </span>g<span class=\"_ _0\"></span>ewone <span class=\"_ _1d\"> </span>aandelen <span class=\"_ _1d\"> </span>die gedurende de verslag<span class=\"_ _2\"></span>periode uitstaan, g<span class=\"_ _2\"></span>ecorrigeerd v<span class=\"_ _2\"></span>oor de aangehouden eig<span class=\"_ _26\"></span>en aandelen. Bij <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwaterde <span class=\"_ _50\"></span>winst <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>aandeel <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>aandeelhouders <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>de vennootschap <span class=\"_ _0\"></span>toe <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>rekenen <span class=\"_ _1c\"></span>winst <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>gewogen <span class=\"_ _0\"></span>gemiddelde <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelen die <span class=\"_ _50\"></span>gedurende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verslagperiode <span class=\"_ _50\"></span>uitstaan, <span class=\"_ _1c\"></span>gecorrigeerd <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>pote<span class=\"_ _0\"></span>nti\u00eble <span class=\"_ _1c\"></span>verwaterende <span class=\"_ _1c\"></span>effecten op de gewone aandel<span class=\"_ _2\"></span>en, welke de aan he<span class=\"_ _2\"></span>t manageme<span class=\"_ _2\"></span>nt toegekende aandel<span class=\"_ _2\"></span>enwarranten om<span class=\"_ _2\"></span>vatten.<span class=\"_ _6d\"> </span>(X) Gesegmenteerde<span class=\"_ _2\"></span> informatie Bedrijfssegment<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>componenten <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep die <span class=\"_ _1c\"></span>bedrijfsactiviteiten uitvoeren <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>die, <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>deze manier, opbrengsten <span class=\"_ _0\"></span>kunnen genereren en <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>kunnen oplopen, <span class=\"_ _0\"></span>inclusief opbrengsten en <span class=\"_ _0\"></span>kosten die <span class=\"_ _26\"></span>betrekking <span class=\"_ _26\"></span>hebben <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>elk <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>andere <span class=\"_ _26\"></span>componenten <span class=\"_ _56\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>groep. <span class=\"_ _2\"></span>Afzonderlijke<span class=\"_ _26\"></span> financi\u00eble <span class=\"_ _1c\"></span>infor<span class=\"_ _2\"></span>matie <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>beschikbaar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>regelmatige <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>ge\u00ebvalueerd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Executiv<span class=\"_ _2\"></span>e Committee\u201d <span class=\"_ _26\"></span>bij <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>nemen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>beslissingen <span class=\"_ _56\"></span>omtrent <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>toewijzen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iddelen <span class=\"_ _56\"></span>en het <span class=\"_ _56\"></span>ev<span class=\"_ _0\"></span>alueren <span class=\"_ _26\"></span>van de performantie. H<span class=\"_ _2\"></span>et \u201cExecutive<span class=\"_ _2\"></span> Committee\u201d word<span class=\"_ _2\"></span>t als \u201cchief <span class=\"_ _2\"></span>operating decision <span class=\"_ _2\"></span>maker\u201d beschouwd.<span class=\"ff2\"> </span>Bedrijfssegment<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>samengevoegd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>overeenstemming met <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>8 <span class=\"_ _1c\"></span><span class=\"ff4\">Operationele <span class=\"_ _0\"></span>segmenten</span> en <span class=\"_ _50\"></span>enkel <span class=\"_ _50\"></span>wanneer <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>segmenten <span class=\"_ _1c\"></span>identieke <span class=\"_ _50\"></span>economische <span class=\"_ _1c\"></span>karakteristieken <span class=\"_ _1c\"></span>vertonen <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de oorsprong <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>producten <span class=\"_ _50\"></span>en <span class=\"_ _1c\"></span>diensten, <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>aard <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>productieproces, <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>soort <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>categorie<span class=\"_ _2\"></span> van <span class=\"_ _50\"></span>klanten, <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>gebruikte <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>ethodes <span class=\"_ _1c\"></span>om <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>producten <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>verdelen<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>diensten <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>verlenen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de aard van het wett<span class=\"_ _2\"></span>elijk kader. Gesegmenteerde informati<span class=\"_ _2\"></span>e, <span class=\"_ _0\"></span>zoals <span class=\"_ _0\"></span>gepresenteerd aan het <span class=\"_ _0\"></span>\u201cExecutive <span class=\"_ _0\"></span>Committe<span class=\"_ _2\"></span>e\u201d <span class=\"_ _0\"></span>(inclusief de <span class=\"_ _0\"></span>winst en <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>gesegmenteerde <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>schulden), <span class=\"_ _1c\"></span>wordt <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgemaakt <span class=\"_ _1c\"></span>conform<span class=\"_ _2\"></span> de boekhoudprincip<span class=\"_ _2\"></span>es zoals beschre<span class=\"_ _2\"></span>ven in de samenv<span class=\"_ _2\"></span>atting van de materi\u00eble b<span class=\"_ _2\"></span>oekhoudprincipes.  Opbrengsten, <span class=\"_ _56\"></span>kosten <span class=\"_ _56\"></span>en <span class=\"_ _2\"></span>activa <span class=\"_ _56\"></span>worden <span class=\"_ _26\"></span>toegewezen <span class=\"_ _56\"></span>aan <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>bedrijfssegmenten <span class=\"_ _26\"></span>in <span class=\"_ _56\"></span>die <span class=\"_ _26\"></span>mate <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>items van <span class=\"_ _26\"></span>opbrengsten, <span class=\"_ _56\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _56\"></span>activ<span class=\"_ _0\"></span>a <span class=\"_ _56\"></span>direct <span class=\"_ _26\"></span>toewijsbaar <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>redelijke <span class=\"_ _56\"></span>wijze <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>toegewezen <span class=\"_ _56\"></span>wo<span class=\"_ _0\"></span>rden aan <span class=\"_ _1b\"> </span>de  b<span class=\"_ _2\"></span>edrijfssegmenten<span class=\"_ _2\"></span>. <span class=\"_ _1b\"> </span>De  transf<span class=\"_ _2\"></span>erprijzen <span class=\"_ _1e\"> </span>voor  tran<span class=\"_ _2\"></span>sacties  tus<span class=\"_ _2\"></span>sen  b<span class=\"_ _2\"></span>edrijfssegmenten <span class=\"_ _1e\"> </span>worden bepaald op een gelij<span class=\"_ _2\"></span>kaardige mani<span class=\"_ _2\"></span>er als voor transac<span class=\"_ _2\"></span>ties met derden.<span class=\"_ _2\"></span> (Y) Wijzigingen van<span class=\"_ _2\"></span> de boekh<span class=\"_ _2\"></span>oudprincipes en toel<span class=\"_ _2\"></span>ichtingen De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>wijzigingen en <span class=\"_ _0\"></span>jaarlijkse <span class=\"_ _0\"></span>verbeteringen <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>eerst <span class=\"_ _0\"></span>verplicht v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>toepassing voor het <span class=\"_ _50\"></span>boekjaar <span class=\"_ _1c\"></span>startend <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>1 <span class=\"_ _1c\"></span>januari <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>aangenomen <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>Europese <span class=\"_ _1c\"></span>Unie. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>hadden geen significante<span class=\"_ _2\"></span> impact op de fin<span class=\"_ _2\"></span>anci\u00eble staten <span class=\"_ _2\"></span>van de groe<span class=\"ls26\">p:</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">IFRS 17 <span class=\"ff4\">Verzekeringscon<span class=\"_ _2\"></span>tracten<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>IAS <span class=\"_ _25\"></span>8 <span class=\"_ _32\"></span><span class=\"ff4\">Grondslagen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"> </span>financi\u00eble <span class=\"_ _25\"></span>verslaggeving, <span class=\"_ _25\"></span>schattingswijzigin<span class=\"_ _2\"></span>gen <span class=\"_ _25\"></span>en </span></span></span>fouten: definitie van<span class=\"_ _2\"></span> schattingen<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1 <span class=\"_ _29\"> </span><span class=\"ff4\">Presentatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>IFRS-Practice <span class=\"_ _29\"> </span>Statement <span class=\"_ _29\"> </span>2: </span></span></span>informatieverschaffin<span class=\"_ _2\"></span>g over grondslagen voo<span class=\"_ _2\"></span>r financi\u00eb<span class=\"_ _2\"></span>le verslaggeving \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _50\"></span>IAS <span class=\"_ _1c\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen: <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrek<span class=\"_ _2\"></span>king <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>activa </span></span></span>en passiva die voo<span class=\"_ _2\"></span>rtvloeien uit \u00e9\u00e9n enk<span class=\"_ _2\"></span>ele transactie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span><span class=\"ff4\">Verzekeringscontracten: <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _1c\"></span>toepassing <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>9 <span class=\"_ _25\"></span>- </span></span></span>Vergelijkende infor<span class=\"_ _2\"></span>matie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>IAS <span class=\"_ _1c\"></span>12 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Internationale <span class=\"_ _0\"></span>Belastinghervorming <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _1c\"></span>- </span></span></span>Tweede pijler inkoms<span class=\"_ _2\"></span>tenbelasting<span class=\"_ _2\"></span> reglementering.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>De <span class=\"_ _27\"> </span>volgende <span class=\"_ _34\"> </span>nieuwe <span class=\"_ _34\"> </span>standaard<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>en <span class=\"_ _34\"> </span>wijzigingen<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>aan <span class=\"_ _34\"> </span>standaarden <span class=\"_ _27\"> </span>werden <span class=\"_ _34\"> </span>gepubliceerd <span class=\"_ _27\"> </span>en aangenomen <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Europese <span class=\"_ _26\"></span>Unie, <span class=\"_ _26\"></span>en zijn <span class=\"_ _26\"></span>voor h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>eerst <span class=\"_ _26\"></span>verplicht <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>boekjaar<span class=\"_ _2\"></span> startend op 1 januari<span class=\"_ _2\"></span> 2024: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>IFRS <span class=\"_ _37\"> </span>16 <span class=\"_ _37\"> </span><span class=\"ff6\">Leaseovereenkoms<span class=\"_ _2\"></span>ten: <span class=\"_ _37\"> </span>Leaseverplichting<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>een <span class=\"_ _3a\"> </span>\u201cSale<span class=\"_ _0\"></span><span class=\"ff4\">-<span class=\"ls64\">and</span>-<span class=\"_ _6d\"> </span></span></span></span></span>Leaseback\u201d<span class=\"ff2\">  </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1: <span class=\"_ _29\"> </span><span class=\"ff4\">Presen<span class=\"_ _2\"></span>tatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>jaarrekening: <span class=\"_ _29\"> </span>classifica<span class=\"_ _2\"></span>tie <span class=\"_ _29\"> </span>van <span class=\"_ _1d\"> </span>schulden <span class=\"_ _29\"> </span>als </span></span></span>kortlopend<span class=\"ff2\"> </span>of langlopend<span class=\"_ _2\"></span> <span class=\"ff2\"> </span>De <span class=\"_ _1d\"> </span>groep <span class=\"_ _1d\"> </span>heeft <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1d\"> </span>gewijzigde <span class=\"_ _33\"> </span>standaarden <span class=\"_ _33\"> </span>niet <span class=\"_ _29\"> </span>t<span class=\"_ _2\"></span>oegepast <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerde financi\u00eble staten van 2023.<span class=\"_ _2\"></span> Deze nieuwe standaarden worden moment<span class=\"_ _2\"></span>eel door de groep beoordeeld en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>ogenblik <span class=\"_ _2\"></span>verwacht <span class=\"_ _26\"></span>de gro<span class=\"_ _2\"></span>ep <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>nieuwe <span class=\"_ _26\"></span>standaarden <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>significante <span class=\"_ _26\"></span>impact <span class=\"_ _2\"></span>zullen<span class=\"_ _2\"></span> hebben op de financi\u00eble<span class=\"_ _2\"></span> staten van de gr<span class=\"_ _2\"></span>oep. De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _26\"></span>van IAS <span class=\"_ _2\"></span>7 <span class=\"ff4\">H<span class=\"_ _2\"></span>et k<span class=\"_ _2\"></span>asstroomoverzich<span class=\"_ _2\"></span>t<span class=\"ff2\"> en <span class=\"_ _2\"></span>IFRS <span class=\"_ _26\"></span>7 <span class=\"ff4 ls1a\">Financi\u00eble instrumenten: <span class=\"_ _2\"></span>toelichtingen </span></span></span></span></span>omtrent financiering<span class=\"_ _2\"></span>sregelingen vo<span class=\"_ _2\"></span>or leveranciers<span class=\"ff2\">  </span>De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>IAS <span class=\"_ _37\"> </span>21 <span class=\"_ _3a\"> </span><span class=\"ff4\">D<span class=\"_ _0\"></span>e <span class=\"_ _37\"> </span>effecten <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>wijzigingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>wisselkoersen: <span class=\"_ _3a\"> </span>gebrek <span class=\"_ _37\"> </span>aan </span></span></span>uitwisselbaarheid<span class=\"ff2\"> </span>2.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bepaling van de <span class=\"_ _2\"></span>re\u00eble waarde </span></span>Een aan<span class=\"_ _2\"></span>tal <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>boekhou<span class=\"_ _2\"></span>dprincipes <span class=\"_ _26\"></span>en toelichting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>vereisen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bepaling<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> re<span class=\"_ _2\"></span>\u00eble waarde <span class=\"_ _33\"> </span>voor <span class=\"_ _33\"> </span>zowel <span class=\"_ _1d\"> </span>financi\u00eble <span class=\"_ _33\"> </span>als <span class=\"_ _33\"> </span>niet-financi\u00eble <span class=\"_ _33\"> </span>activa <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>schulden. <span class=\"_ _33\"> </span>De <span class=\"_ _33\"> </span>methodes <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>worden toegepast <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>bepalen <span class=\"_ _32\"></span>en <span class=\"_ _1e\"> </span>toelichten <span class=\"_ _31\"> </span>van <span class=\"_ _31\"></span>de <span class=\"_ _31\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarden, <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>hierna <span class=\"_ _32\"></span>uitgelegd. <span class=\"_ _31\"> </span>Meer gedetailleerde <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gemaakte<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>veronderstellingen <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>bepalen <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarden <span class=\"_ _32\"></span>werd, <span class=\"_ _32\"></span>indien <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>toepassi<span class=\"_ _0\"></span>ng, <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>specifieke <span class=\"_ _32\"></span>toelichting<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>bepaald actief of passief.<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>verkopen <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>verplichting <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>dragen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>regelmatige <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>tussen <span class=\"_ _32\"></span>marktparti<span class=\"_ _2\"></span>jen <span class=\"_ _25\"></span>op waarderingsdatu<span class=\"_ _2\"></span>m. Bij <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bepalen <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>actief <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verplichting <span class=\"_ _1c\"></span>maakt <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>van waarneembare <span class=\"_ _2\"></span>marktgegevens,<span class=\"_ _2\"></span> indien mogelijk,<span class=\"_ _2\"></span> of va<span class=\"_ _2\"></span>n waarderingsme<span class=\"_ _2\"></span>thoden die ges<span class=\"_ _2\"></span>chikt zijn <span class=\"_ _2\"></span>onder de  omstandigheden  en  waarvoor  voldoende  gegevens  beschikbaa<span class=\"_ _2\"></span>r  z<span class=\"_ _0\"></span>ijn  om  de  re\u00eble  waarde  te bepalen.  De <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarden  wo<span class=\"_ _0\"></span>rden <span class=\"_ _4f\"> </span>gegroepeerd  in <span class=\"_ _33\"> </span>verschillende  niveaus <span class=\"_ _33\"> </span>in  een <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde hi\u00ebrarchie, <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>basis <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>gebruikte <span class=\"_ _26\"></span>gegevens <span class=\"_ _26\"></span>tijdens <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>waardebepaling, <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende <span class=\"_ _26\"></span>wijze:  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _31\"> </span>1: <span class=\"_ _1b\"> </span>genot<span class=\"_ _2\"></span>eerde <span class=\"_ _1e\"> </span>prijzen <span class=\"_ _31\"> </span>(niet-aangepast) <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>actieve <span class=\"_ _1e\"> </span>markten <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>identieke <span class=\"_ _1e\"> </span>activa <span class=\"_ _31\"></span>of </span></span>verplichtingen; <span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _1c\"></span>2: <span class=\"_ _50\"></span>andere <span class=\"_ _1c\"></span>inputs <span class=\"_ _1c\"></span>dan <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>Niveau <span class=\"_ _1c\"></span>1 <span class=\"_ _50\"></span>ondergeb<span class=\"_ _2\"></span>rachte <span class=\"_ _1c\"></span>genoteerde <span class=\"_ _1c\"></span>prijzen, <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>voor <span class=\"_ _1c\"></span>het </span></span>actief of voor <span class=\"_ _0\"></span>de verplichti<span class=\"_ _2\"></span>ng waarneembaar zijn, hetzij direct (d.w.z. als prijzen) hetzij indirect (d.w.z. afgeleid <span class=\"_ _2\"></span>van prijzen);  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _50\"></span>3: <span class=\"_ _25\"></span>inputs <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>verplichting <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>niet <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>waarneembare </span></span>marktgegevens (ni<span class=\"_ _2\"></span>et-waarneembar<span class=\"_ _2\"></span>e inputs). Wijzigingen <span class=\"_ _1c\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>niveaus <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>hi\u00ebrarchie <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>erkend <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>einde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de verslagperiode in<span class=\"_ _2\"></span> dewelke d<span class=\"_ _2\"></span>e wijziging plaatsvond.<span class=\"_ _2\"></span> De <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>heeft, <span class=\"_ _32\"></span>om <span class=\"_ _32\"></span>toelichtingen <span class=\"_ _25\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>verschaffen <span class=\"_ _32\"></span>omtrent <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _32\"></span>waarde, <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>activ<span class=\"_ _0\"></span>a <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>schulden gegroepeerd <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>aard, <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>ke<span class=\"_ _0\"></span>nmerken <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>risico <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>activa <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>het niveau van de re\u00eble<span class=\"_ _2\"></span> waarde hi\u00ebrarchie<span class=\"_ _2\"></span>, zoals hierbove<span class=\"_ _2\"></span>n vermeld. Bijkomende informatie omtrent <span class=\"_ _0\"></span>de gebruikte assumpties bij <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waardebepaling zijn vermeld <span class=\"_ _0\"></span>in toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verkopen <span class=\"_ _2\"></span>en 26 - Financi\u00eble instru<span class=\"_ _2\"></span>menten. Materi\u00eble vaste a<span class=\"_ _2\"></span>ctiva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>terreinen <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>gebouwen, <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>als <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>of gebruikt <span class=\"_ _0\"></span>tijdens <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen, <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>gebaseerd o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>geschatte <span class=\"_ _0\"></span>bedrag waartegen <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>terrein <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>gebouw <span class=\"_ _1c\"></span>kan <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>verhandeld <span class=\"_ _1c\"></span>onder <span class=\"_ _1c\"></span>normale <span class=\"_ _1c\"></span>marktomstandigh<span class=\"_ _2\"></span>eden <span class=\"_ _1c\"></span>op datum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>waardering <span class=\"_ _26\"></span>(\u201carm\u2019s<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>length\u201d <span class=\"_ _26\"></span>principe). <span class=\"_ _26\"></span>Het <span class=\"_ _26\"></span>resultaat <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gebenchmarkt <span class=\"_ _56\"></span>met <span class=\"_ _26\"></span>marktprijzen, indien <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>vervangingskosten <span class=\"_ _1c\"></span>worden <span class=\"_ _25\"></span>gebruikt,<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>indien <span class=\"_ _50\"></span>er <span class=\"_ _25\"></span>geen <span class=\"_ _50\"></span>belangrijke <span class=\"_ _1c\"></span>en actieve markt bes<span class=\"_ _2\"></span>taat.  De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>installaties, <span class=\"_ _31\"> </span>uitrusting <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>verbeteringswerken <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>gebaseerd <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>arkt- <span class=\"_ _1e\"> </span>of kostbenadering <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>gebruik <span class=\"_ _25\"></span>maken <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>genoteerde <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>gelijkwa<span class=\"_ _2\"></span>ardige <span class=\"_ _32\"></span>items, <span class=\"_ _32\"></span>indien beschikbaar, en <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>ervangin<span class=\"_ _2\"></span>gskost wanneer <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>geschikt is. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>vervangingswaard<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>resultaat van  enerzijds <span class=\"_ _1b\"> </span>de  kosten <span class=\"_ _1b\"> </span>van  nieuwe  in<span class=\"_ _2\"></span>stallaties,  uit<span class=\"_ _2\"></span>rusting  en <span class=\"_ _1b\"> </span>verbeteringswe<span class=\"_ _2\"></span>rken  met  dezelfd<span class=\"_ _26\"></span>e capaciteit en anderzijd<span class=\"_ _2\"></span>s de bedrijfswaard<span class=\"_ _2\"></span>e rekening ho<span class=\"_ _2\"></span>udend met de bedrijf<span class=\"_ _2\"></span>sactiviteit.  De bepaling van de re\u00eble waarde van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa wordt gebaseerd op<span class=\"_ _2\"></span> waarderingsstudies,<span class=\"_ _2\"></span> die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _1c\"></span>als <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>externe, <span class=\"_ _1c\"></span>onafhankelijke <span class=\"_ _1c\"></span>waarderingsbedrijven <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>nodige <span class=\"_ _50\"></span>kwalificaties<span class=\"_ _2\"></span> en ervaring zijn<span class=\"_ _2\"></span> opgemaakt.<span class=\"_ _6d\"> </span>Immateri\u00eble act<span class=\"_ _2\"></span>iva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>immateri\u00eble <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verdisconteerde <span class=\"_ _0\"></span>kasstromen, <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>gevolg van <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>eventuele <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>activa, <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>waarderingsstudies, <span class=\"_ _0\"></span>die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _50\"></span>als door  externe,  onafhankelijke  waarderingsbedrijven  met  de  nodige <span class=\"_ _33\"> </span>kwalificaties  en  ervaring  zijn opgemaakt<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>Voorraden De  re\u00eble <span class=\"_ _1b\"> </span>waarde  van <span class=\"_ _1e\"> </span>voorraden  is  gebase<span class=\"_ _2\"></span>erd  op  d<span class=\"_ _2\"></span>e  huidige <span class=\"_ _1b\"> </span>marktprijs <span class=\"_ _1b\"> </span>van  grondstoff<span class=\"_ _2\"></span>en  en  de<span class=\"_ _2\"></span> geschatte <span class=\"_ _1c\"></span>verkoopprijs, <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>kader <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>normale <span class=\"_ _1c\"></span>bedrijfsvoering, <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erminderd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte kosten die nodig zi<span class=\"_ _2\"></span>jn om de verko<span class=\"_ _2\"></span>op te realiseren<span class=\"_ _2\"></span> van gereed product inclusief e<span class=\"_ _2\"></span>en marge. Afgeleide financ<span class=\"_ _2\"></span>i\u00eble instrumenten De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1b\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>termijnc<span class=\"_ _2\"></span>ontracten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1b\"> </span>berekend <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verdisconteerde <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de termijnk<span class=\"_ _2\"></span>oers op balansdatum. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op de lopend<span class=\"_ _2\"></span>e contracten. Overige finan<span class=\"_ _2\"></span>ci\u00eble instrumen<span class=\"_ _2\"></span>ten De <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aankoop<span class=\"_ _0\"></span>- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>verkoopovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _1c\"></span>door middel <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>verdisconteerde <span class=\"_ _51\"> </span>kasstromen <span class=\"_ _51\"> </span>en <span class=\"_ _38\"> </span>door <span class=\"_ _51\"> </span>gebruik <span class=\"_ _38\"> </span>te <span class=\"_ _51\"> </span>maken <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>bepaalde<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>risico-gewogen <span class=\"_ _56\"></span>discontovoet <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>grondstofprij<span class=\"_ _2\"></span>zen. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde wordt toegewezen <span class=\"_ _0\"></span>aan Niveau 3 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waarde <span class=\"_ _0\"></span>hi\u00ebrarchie aangezien deze <span class=\"_ _0\"></span>deels gebaseerd is <span class=\"_ _0\"></span>op niet-waarneembar<span class=\"_ _2\"></span>e marktg<span class=\"_ _2\"></span>egevens.<span class=\"_ _6d\"> </span>3.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Gesegmenteerde i<span class=\"_ _2\"></span>nformatie </span></span>De <span class=\"_ _0\"></span>groep heeft <span class=\"_ _0\"></span>5 bedrijfssegmenten gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>de belangrijkste <span class=\"_ _0\"></span>bedrijfsacti<span class=\"_ _2\"></span>viteiten, economische omgevingen <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>waardeketens <span class=\"_ _29\"> </span>waarin <span class=\"_ _29\"> </span>ze <span class=\"_ _29\"> </span>opereren, <span class=\"_ _29\"> </span>zoals <span class=\"_ _29\"> </span>gedefinieerd <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>IFRS <span class=\"_ _29\"> </span>8 <span class=\"_ _1f\"> </span><span class=\"ff4\">Operationele </span>segmenten<span class=\"ff2\">. <span class=\"_ _26\"></span>De infor<span class=\"_ _2\"></span>matie <span class=\"_ _2\"></span>hieronder <span class=\"_ _26\"></span>is consistent<span class=\"_ _2\"></span> m<span class=\"_ _2\"></span>et d<span class=\"_ _2\"></span>e b<span class=\"_ _2\"></span>eschikbare <span class=\"_ _2\"></span>informa<span class=\"_ _2\"></span>tie <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>regelmatig<span class=\"_ _2\"></span> </span>ge\u00ebvalueerd d<span class=\"_ _2\"></span>oor de \u201cchief opera<span class=\"_ _2\"></span>ting decision maker<span class=\"_ _2\"></span>\u201d (het \u201cExecutive <span class=\"_ _2\"></span>Committee\u201d).<span class=\"ff2\"> </span>Onderstaande sam<span class=\"_ _2\"></span>envatting<span class=\"_ _2\"></span> beschrijft de activit<span class=\"_ _2\"></span>eiten van elke van de g<span class=\"_ _2\"></span>erapporteerde seg<span class=\"_ _2\"></span>menten: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cAgro\u201d <span class=\"_ _5c\"> </span>omvat <span class=\"_ _21\"> </span>het <span class=\"_ _5c\"> </span>produceren <span class=\"_ _5c\"> </span>en <span class=\"_ _21\"> </span>de <span class=\"_ _5c\"> </span>distributie <span class=\"_ _5c\"> </span>van <span class=\"_ _21\"> </span>meststoffen<span class=\"_ _2\"></span> <span class=\"_ _21\"> </span>en </span></span>gewasbescher<span class=\"_ _2\"></span>mingsmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>omvat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>volgende <span class=\"_ _1e\"> </span>activiteiten: <span class=\"_ _1e\"> </span>Crop <span class=\"_ _1e\"> </span>Vitality, <span class=\"_ _1e\"> </span>Tessenderlo Kerley <span class=\"_ _1e\"> </span>International, <span class=\"_ _31\"> </span>NovaSource <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>Violleau. <span class=\"_ _1e\"> </span>Deze <span class=\"_ _1e\"> </span>activiteiten <span class=\"_ _1e\"> </span>voldoen <span class=\"_ _1e\"> </span>individueel <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>de definitie <span class=\"_ _1c\"></span>va<span class=\"ff3\">n <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrijfssegment <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>werden <span class=\"_ _1c\"></span>geaggregeerd <span class=\"_ _1c\"></span>onder <span class=\"_ _50\"></span>\u00e9\u00e9n <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>\u201cAgro\u201d <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>lijn </span>met <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>bepalingen <span class=\"_ _29\"> </span>onder <span class=\"_ _29\"> </span>IFRS <span class=\"_ _29\"> </span>8<span class=\"_ _0\"></span>.12. <span class=\"_ _29\"> </span>Deze <span class=\"_ _29\"> </span>samenvoeging <span class=\"_ _29\"> </span>was <span class=\"_ _29\"> </span>mogelijk <span class=\"_ _29\"> </span>aangezien <span class=\"_ _29\"> </span>deze activiteiten <span class=\"_ _1c\"></span>dezelfde <span class=\"_ _0\"></span>of <span class=\"_ _50\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>producten<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>verkopen, <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>productieproces <span class=\"_ _1c\"></span>gelijkaardig <span class=\"_ _0\"></span>is, deze  activiteit<span class=\"_ _2\"></span>en  dezelfde<span class=\"_ _2\"></span>  of  hetzelfde <span class=\"_ _1b\"> </span>type  klante<span class=\"_ _2\"></span>n  hebben, <span class=\"_ _1b\"> </span>terwijl  de  distr<span class=\"_ _2\"></span>ibutie  van  de<span class=\"_ _2\"></span> producten <span class=\"_ _1c\"></span>eveneens <span class=\"_ _25\"></span>gelijkaardig<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erloopt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>aarnaast<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _25\"></span>er <span class=\"_ _25\"></span>nauwe <span class=\"_ _50\"></span>samenwerkin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>tussen <span class=\"_ _50\"></span>deze activiteiten en <span class=\"_ _1c\"></span>neemt <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>beslissingen die <span class=\"_ _0\"></span>tegelijkertijd <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>impa<span class=\"_ _0\"></span>ct <span class=\"_ _0\"></span>hebben <span class=\"_ _0\"></span>voor de verschillende a<span class=\"_ _2\"></span>ctiviteiten<span class=\"_ _2\"></span>.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cBio<span class=\"ff2\">-</span>valorization<span class=\"_ _2\"></span>\u201d omvat het ophalen en verwerken van dierlijke bijpr<span class=\"_ _2\"></span>oducten; het<span class=\"ff2\"> <span class=\"_ _0\"></span>produceren<span class=\"_ _2\"></span> </span></span></span>en de distributie van gelatine en hoogwaardige collageenprot<span class=\"_ _2\"></span>e\u00efnen en rendering, productie en verkoop van <span class=\"_ _2\"></span>prote\u00efnen <span class=\"_ _2\"></span>en v<span class=\"_ _2\"></span>etten, en <span class=\"_ _2\"></span>omvat d<span class=\"_ _2\"></span>e volgende <span class=\"_ _2\"></span>activiteiten: <span class=\"_ _2\"></span>PB Leiner <span class=\"_ _26\"></span>en Akiolis. Deze activiteiten <span class=\"_ _27\"> </span>voldoen <span class=\"_ _34\"> </span>individueel <span class=\"_ _27\"> </span>aan <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>definitie <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _34\"> </span>bedrijfssegm<span class=\"_ _2\"></span>ent <span class=\"_ _27\"> </span>en <span class=\"_ _2c\"> </span>werden geaggregeerd<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>onder \u00e9\u00e9n segment \u201cBio<span class=\"_ _0\"></span><span class=\"ff2\">-</span>valorization<span class=\"_ _2\"></span>\u201d in <span class=\"_ _0\"></span>lijn m<span class=\"_ _0\"></span>et de bepalingen onder <span class=\"_ _0\"></span>IFRS 8.12. Deze <span class=\"_ _20\"> </span>samenvoeging <span class=\"_ _20\"> </span>was <span class=\"_ _20\"> </span>mogelijk <span class=\"_ _20\"> </span>aangezien <span class=\"_ _20\"> </span>deze <span class=\"_ _20\"> </span>activiteiten <span class=\"_ _20\"> </span>dezelfde <span class=\"_ _20\"> </span>of <span class=\"_ _27\"> </span>gelijkaardige producten <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erkopen, <span class=\"_ _26\"></span>het pr<span class=\"_ _2\"></span>oductieproces <span class=\"_ _2\"></span>gelijkaard<span class=\"_ _2\"></span>ig i<span class=\"_ _2\"></span>s, d<span class=\"_ _2\"></span>eze <span class=\"_ _2\"></span>activiteiten<span class=\"_ _2\"></span> dezelfd<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>of he<span class=\"_ _2\"></span>tzelfde type <span class=\"_ _50\"></span>klanten <span class=\"_ _25\"></span>hebben, <span class=\"_ _50\"></span>terwijl <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>distributie <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>producten <span class=\"_ _50\"></span>eveneens <span class=\"_ _50\"></span>gelijkaardig <span class=\"_ _50\"></span>verloopt. Daarnaast <span class=\"_ _1e\"> </span>is <span class=\"_ _1b\"> </span>er <span class=\"_ _1e\"> </span>nauwe <span class=\"_ _1e\"> </span>samenwerking <span class=\"_ _1e\"> </span>tussen  d<span class=\"_ _2\"></span>eze <span class=\"_ _1e\"> </span>activiteiten <span class=\"_ _1e\"> </span>en <span class=\"_ _1b\"> </span>neemt <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>management beslissingen die t<span class=\"_ _2\"></span>egelijkertijd een i<span class=\"_ _2\"></span>mpact hebben vo<span class=\"_ _2\"></span>or de verschillende a<span class=\"_ _2\"></span>ctiviteiten<span class=\"ls1b\">. </span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cIndustrial <span class=\"_ _1c\"></span>Solutions\u201d <span class=\"_ _1c\"></span>omvat <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>mogelijke <span class=\"_ _1c\"></span>water <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _0\"></span>toepassingen <span class=\"_ _1c\"></span>(watertransport, </span></span>waterbehandeling, <span class=\"_ _1c\"></span>leaching <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>recuperatie <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>water <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>industri\u00eble <span class=\"_ _50\"></span>processen). <span class=\"_ _50\"></span>Dit <span class=\"_ _50\"></span>segment omvat <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>nderscheiden<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>commerci\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>benamingen: <span class=\"_ _0\"></span>DYKA <span class=\"_ _1c\"></span>Group <span class=\"_ _0\"></span>(met <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>YKA, <span class=\"_ _1c\"></span>JDP en <span class=\"_ _1c\"></span>BT <span class=\"_ _50\"></span>Nyloplast), <span class=\"_ _0\"></span>moleko <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>Kuhlmann <span class=\"_ _1c\"></span>Europe. <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>onderdelen <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschouwd <span class=\"_ _1c\"></span>als afzonderlijke bedrijfsseg<span class=\"_ _2\"></span>menten.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cMachines <span class=\"_ _35\"> </span>&amp; <span class=\"_ _35\"> </span>Technolog<span class=\"_ _2\"></span>ies\u201d: <span class=\"_ _35\"> </span>omvat <span class=\"_ _35\"> </span>de <span class=\"_ _35\"> </span>productie, <span class=\"_ _28\"> </span>o<span class=\"_ _0\"></span>ntwikkeling <span class=\"_ _28\"> </span>en <span class=\"_ _35\"> </span>verkoop <span class=\"_ _35\"> </span>van </span></span>hoogtechnologische<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>weefmachines <span class=\"_ _2c\"> </span>en <span class=\"_ _2c\"> </span>van <span class=\"_ _3a\"> </span>andere <span class=\"_ _2c\"> </span>industri\u00eble <span class=\"_ _2c\"> </span>producten <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>\u201coriginal equipment <span class=\"_ _32\"></span>manufacturers<span class=\"_ _2\"></span>\u201d. <span class=\"_ _31\"> </span>Dit <span class=\"_ _32\"></span>segment <span class=\"_ _32\"></span>omv<span class=\"_ _0\"></span>at <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>activ<span class=\"_ _0\"></span>iteiten <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>Picanol <span class=\"_ _31\"></span>(weefmachines),<span class=\"_ _2\"></span> Proferro <span class=\"_ _33\"> </span>(gieterij <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>mechanische <span class=\"_ _33\"> </span>afwerking) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>Psicontrol <span class=\"_ _33\"> </span>(elektronica-ontwikkeling <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>-<span class=\"_ _6d\"> </span>productie). Deze c<span class=\"_ _2\"></span>omponenten worden ni<span class=\"_ _2\"></span>et aanzien als ap<span class=\"_ _2\"></span>arte bedrijfssegment<span class=\"_ _2\"></span>en. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3 ls65\">\u201cT</span><span class=\"ff2\">-<span class=\"ff3\">Power<span class=\"_ _2\"></span>\u201d <span class=\"_ _2\"></span>omvat <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>gascentrale <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>425 <span class=\"_ _2\"></span>MW <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>Te<span class=\"_ _0\"></span>ssenderlo <span class=\"_ _26\"></span>(Belgi\u00eb). <span class=\"_ _26\"></span>Met <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>RWE <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>werd </span></span></span>een <span class=\"_ _50\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _50\"></span>afgesloten <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _50\"></span>period<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>15 <span class=\"_ _50\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _50\"></span>midden <span class=\"_ _1c\"></span>2026) <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de volledige capaci<span class=\"_ _2\"></span>teit van de centrale.<span class=\"_ _6d\"> </span>De <span class=\"_ _2\"></span>kosten <span class=\"_ _26\"></span>omvat in<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Adjusted <span class=\"_ _26\"></span>EBIT me<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>tot de <span class=\"_ _26\"></span>centrale a<span class=\"_ _26\"></span>ctiv<span class=\"_ _0\"></span>iteiten <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>toegewezen <span class=\"_ _26\"></span>aan de <span class=\"_ _2c\"> </span>verschillende <span class=\"_ _2c\"> </span>bedrijfssegmenten <span class=\"_ _34\"> </span>die <span class=\"_ _2c\"> </span>ze <span class=\"_ _2c\"> </span>ondersteunen, <span class=\"_ _34\"> </span>op <span class=\"_ _3a\"> </span>basis <span class=\"_ _2c\"> </span>van <span class=\"_ _34\"> </span>de <span class=\"_ _3a\"> </span>brutowinst <span class=\"_ _2c\"> </span>per bedrijfssegment.<span class=\"_ _2\"></span> De <span class=\"_ _1f\"> </span>transferprijzen <span class=\"_ _1f\"> </span>voor <span class=\"_ _1f\"> </span>transacties <span class=\"_ _1f\"> </span>tussen <span class=\"_ _1f\"> </span>bedrijfssegmenten <span class=\"_ _29\"> </span>zijn <span class=\"_ _20\"> </span>gebaseer<span class=\"_ _2\"></span>d <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>oorwaarden<span class=\"_ _2\"></span> vergelijkbaar <span class=\"_ _2\"></span>met transacties <span class=\"_ _2\"></span>met derde partijen.<span class=\"_ _2\"></span> De <span class=\"_ _1c\"></span>maatstaf <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>segment <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>Adjusted <span class=\"_ _1c\"></span>EBIT <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>consistent <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de informatie die do<span class=\"_ _2\"></span>or de \u201cchief operating<span class=\"_ _2\"></span> decision make<span class=\"_ _2\"></span>r\u201d wordt opgevolgd.<span class=\"_ _6d\"> </span>De <span class=\"_ _20\"> </span>groep <span class=\"_ _27\"> </span>is <span class=\"_ _20\"> </span>een <span class=\"_ _27\"> </span>gediver<span class=\"_ _2\"></span>sifieerde <span class=\"_ _20\"> </span>specialiteitengroep <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>is <span class=\"_ _20\"> </span>wereldwijd <span class=\"_ _20\"> </span>actief <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>gebied <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an machinebouw, <span class=\"_ _2c\"> </span>landbouw, <span class=\"_ _2c\"> </span>v<span class=\"_ _0\"></span>oeding, <span class=\"_ _2c\"> </span>watermanagement, <span class=\"_ _3a\"> </span>effici\u00ebnt <span class=\"_ _3a\"> </span>(her)gebru<span class=\"_ _2\"></span>ik <span class=\"_ _3a\"> </span>van <span class=\"_ _3a\"> </span>natuurlijke hulpbronnen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>overige <span class=\"_ _1d\"> </span>indu<span class=\"_ _2\"></span>stri\u00eble <span class=\"_ _1d\"> </span>markten. <span class=\"_ _1d\"> </span>De <span class=\"_ _29\"> </span>p<span class=\"_ _2\"></span>roducten <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _1d\"> </span>worden <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _1d\"> </span>in uiteenlopende toepassingen, industri\u00eble <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verbruikersmarkten. Hoewel <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep een <span class=\"_ _1c\"></span>leiderspositie<span class=\"_ _2\"></span> bekleedt <span class=\"_ _56\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>groot <span class=\"_ _26\"></span>deel <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>haar <span class=\"_ _26\"></span>producten, <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>afhankelijk <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>grote <span class=\"_ _26\"></span>klanten <span class=\"_ _26\"></span>dankzij de diversificatie van d<span class=\"_ _2\"></span>e omzet. Het <span class=\"_ _25\"></span>merendeel <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>bestaat <span class=\"_ _50\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goeder<span class=\"_ _2\"></span>en. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>producten worden in<span class=\"_ _2\"></span> he<span class=\"_ _2\"></span>t alge<span class=\"_ _2\"></span>meen <span class=\"_ _2\"></span>rechtstreeks <span class=\"_ _26\"></span>of via <span class=\"_ _2\"></span>distributeurs <span class=\"_ _26\"></span>aan de <span class=\"_ _2\"></span>klant <span class=\"_ _2\"></span>verkocht. <span class=\"_ _26\"></span>Om<span class=\"_ _0\"></span>zet <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>daarom<span class=\"_ _2\"></span> opgenomen <span class=\"_ _0\"></span>wanneer <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>goederen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>geleverd, <span class=\"_ _0\"></span>waarbij <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>moment <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname afhankelijk <span class=\"_ _20\"> </span>is <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>contractuele <span class=\"_ _20\"> </span>verkoopconditi<span class=\"_ _2\"></span>es, <span class=\"_ _27\"> </span>gekend <span class=\"_ _20\"> </span>als <span class=\"_ _20\"> </span>\u201cInternationale <span class=\"_ _20\"> </span>commerci\u00eble<span class=\"_ _2\"></span> voorwaarden\u201d <span class=\"_ _31\"> </span>(Incoterms). <span class=\"_ _1e\"> </span>De  g<span class=\"_ _2\"></span>roep <span class=\"_ _1e\"> </span>erkent <span class=\"_ _1e\"> </span>eveneens <span class=\"_ _1e\"> </span>omzet <span class=\"_ _1e\"> </span>uit <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verkoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>diensten.  <span class=\"ff2\">Deze<span class=\"_ _2\"></span> </span>hebben <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _56\"></span>betrekking <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>het <span class=\"_ _56\"></span>verzamelen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dierlijke <span class=\"_ _26\"></span>bijproducten <span class=\"_ _56\"></span>binnen <span class=\"_ _26\"></span>Akiolis <span class=\"_ _26\"></span>(segment Bio-valorization) <span class=\"_ _26\"></span>en R&amp;D-diensten <span class=\"_ _26\"></span>verkocht do<span class=\"_ _2\"></span>or Psic<span class=\"_ _2\"></span>ontrol in<span class=\"_ _2\"></span> het <span class=\"_ _2\"></span>segment <span class=\"_ _26\"></span>Machines &amp; <span class=\"_ _2\"></span>Technologi<span class=\"_ _2\"></span>es<span class=\"ls1b\">. </span>In  dit  geval  wordt  de <span class=\"_ _4f\"> </span>omzet  erkend  wanneer  de  klant  de  co<span class=\"_ _0\"></span>ntrole  verwerft<span class=\"_ _2\"></span>  over  de <span class=\"_ _33\"> </span>diensten, hoofdzakelijk op e<span class=\"_ _2\"></span>en bepaald tijdstip.<span class=\"_ _6d\"> </span>We <span class=\"_ _26\"></span>verwijzen <span class=\"_ _2\"></span>naar <span class=\"_ _26\"></span>onderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de belan<span class=\"_ _2\"></span>grijkste <span class=\"_ _26\"></span>items <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls32\">en</span>-verliesrekening <span class=\"_ _26\"></span>en de <span class=\"_ _31\"> </span>balans <span class=\"_ _31\"> </span>per <span class=\"_ _31\"></span>bedrijfsseg<span class=\"_ _2\"></span>ment. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>Pro <span class=\"_ _31\"> </span>Forma <span class=\"_ _31\"> </span>informatie <span class=\"_ _32\"></span>toont <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>effect <span class=\"_ _31\"> </span>alsof <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>overname <span class=\"_ _31\"> </span>van Picanol <span class=\"_ _56\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _56\"></span>Group <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>plaatsgevonden <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2022, <span class=\"_ _26\"></span>wat <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>invloed heeft op de balans per 31 december 2022 en <span class=\"_ _0\"></span>de winst- en v<span class=\"_ _0\"></span>erliesrekeni<span class=\"_ _2\"></span>ng vanaf 1 januari 2022. Deze effecten <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitsluitend<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>ter <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>ergelijking <span class=\"_ _25\"></span>gepresen<span class=\"_ _2\"></span>teerd. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>cijfers <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>Tessend<span class=\"_ _2\"></span>erlo <span class=\"_ _32\"></span>Group <span class=\"_ _25\"></span>voor 2022 zijn niet herzien.<span class=\"_ _2\"></span> <div class=\"c w150 h86 gs25\"><div class=\"t m0 xac h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Agro </div></div><div class=\"c w151 h86 gs26\"><div class=\"t m0 x9e h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Bio-valorization </div></div><div class=\"c w152 h86 gs27\"><div class=\"t m0 x96 h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Industrial Solutions </div></div><div class=\"c w153 h7a gs28\"><div class=\"t m0 xe h2b y201 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w154 h7a gs29\"><div class=\"t m0 xe h2b y201 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w155 h7a gs2a\"><div class=\"t m0 xbb h2b y92 ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 x2e h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Pro Forma </div></div><div class=\"c w153 h7a gs2b\"><div class=\"t m0 xe h2b y201 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w154 h7a gs2c\"><div class=\"t m0 xe h2b y201 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w156 h7a gs2d\"><div class=\"t m0 xbb h2b y92 ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 x2e h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Pro Forma </div></div><div class=\"c w157 h7a gs2e\"><div class=\"t m0 xe h2b y201 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w154 h7a gs2f\"><div class=\"t m0 xe h2b y201 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w158 h7a gs30\"><div class=\"t m0 xbb h2b y92 ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 x1e h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Pro Forma </div></div><div class=\"c w14e h24 gs31\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Omzet (inter<span class=\"_ _2\"></span>n en extern) </div></div><div class=\"c w153 h24 gs32\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">796,4  </div></div><div class=\"c w159 h24 gs33\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">976,8  </div></div><div class=\"c w15a h24 gs34\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">976,8  </div></div><div class=\"c w153 h24 gs35\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">730,0  </div></div><div class=\"c w159 h24 gs36\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">806,8  </div></div><div class=\"c w15b h24 gs37\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">806,8  </div></div><div class=\"c w157 h24 gs38\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">712,0  </div></div><div class=\"c w159 h24 gs39\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">736,5  </div></div><div class=\"c w15c h24 gs3a\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">736,5  </div></div><div class=\"c w14e h27 gs3b\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) </div></div><div class=\"c w153 h27 gs3c\"><div class=\"t m0 x1d h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">2,5  </div></div><div class=\"c w159 h27 gs3d\"><div class=\"t m0 x1d h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">2,3  </div></div><div class=\"c w15a h27 gs3e\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">2,3  </div></div><div class=\"c w153 h27 gs3f\"><div class=\"t m0 x1d h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">3,6  </div></div><div class=\"c w159 h27 gs40\"><div class=\"t m0 x1d h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">6,9  </div></div><div class=\"c w15b h27 gs41\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">6,9  </div></div><div class=\"c w157 h27 gs42\"><div class=\"t m0 x1d h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">3,1  </div></div><div class=\"c w159 h27 gs43\"><div class=\"t m0 x1d h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">4,0  </div></div><div class=\"c w15c h27 gs44\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">4,0  </div></div><div class=\"c w14e h27 gs45\"><div class=\"t m0 x7 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Omzet </div></div><div class=\"c wbe h27 gs46\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">793,9  </div></div><div class=\"c w159 h27 gs47\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">974,5  </div></div><div class=\"c w15a h27 gs48\"><div class=\"t m0 x95 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">974,5  </div></div><div class=\"c wbe h27 gs49\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">726,4  </div></div><div class=\"c w159 h27 gs4a\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">799,9  </div></div><div class=\"c w15b h27 gs4b\"><div class=\"t m0 x95 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">799,9  </div></div><div class=\"c w15d h27 gs4c\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">708,9  </div></div><div class=\"c w159 h27 gs4d\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">732,5  </div></div><div class=\"c w15c h27 gs4e\"><div class=\"t m0 xbb h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">732,5  </div></div><div class=\"c w14e h24 gs4f\"><div class=\"t m0 x7 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Adjusted EBIT </div></div><div class=\"c w153 h24 gs50\"><div class=\"t m0 x1d h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">9,4  </div></div><div class=\"c w159 h24 gs51\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">138,7  </div></div><div class=\"c w15a h24 gs52\"><div class=\"t m0 x95 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">101,6  </div></div><div class=\"c w153 h24 gs53\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">10,8  </div></div><div class=\"c w159 h24 gs54\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">79,2  </div></div><div class=\"c w15b h24 gs55\"><div class=\"t m0 x44 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">77,3  </div></div><div class=\"c w157 h24 gs56\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">47,4  </div></div><div class=\"c w159 h24 gs57\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">57,9  </div></div><div class=\"c w15c h24 gs58\"><div class=\"t m0 x99 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">49,8  </div></div><div class=\"c w14e h24 gs59\"><div class=\"t m0 x7 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Adjusted EBITD<span class=\"_ _2\"></span>A </div></div><div class=\"c w153 h24 gs5a\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">82,3  </div></div><div class=\"c w159 h24 gs5b\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">173,4  </div></div><div class=\"c w15a h24 gs5c\"><div class=\"t m0 x95 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">173,4  </div></div><div class=\"c w153 h24 gs5d\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">49,8  </div></div><div class=\"c w159 h24 gs5e\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">114,2  </div></div><div class=\"c w15b h24 gs5f\"><div class=\"t m0 x95 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">114,2  </div></div><div class=\"c w157 h24 gs60\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">83,8  </div></div><div class=\"c w159 h24 gs61\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">85,1  </div></div><div class=\"c w15c h24 gs62\"><div class=\"t m0 x99 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">85,1  </div></div><div class=\"c w14e h27 gs63\"><div class=\"t m0 x7 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) </div></div><div class=\"c w153 h27 gs64\"><div class=\"t m0 x38 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">10,4% </div></div><div class=\"c w159 h27 gs65\"><div class=\"t m0 x38 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">17,8% </div></div><div class=\"c w15a h27 gs66\"><div class=\"t m0 xbb h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">17,8% </div></div><div class=\"c w153 h27 gs67\"><div class=\"t m0 x1a h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">6,9% </div></div><div class=\"c w159 h27 gs68\"><div class=\"t m0 x38 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">14,3% </div></div><div class=\"c w15b h27 gs69\"><div class=\"t m0 xbb h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">14,3% </div></div><div class=\"c w157 h27 gs6a\"><div class=\"t m0 x38 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">11,8% </div></div><div class=\"c w159 h27 gs6b\"><div class=\"t m0 x38 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">11,6% </div></div><div class=\"c w15c h27 gs6c\"><div class=\"t m0 x9b h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">11,6% </div></div><div class=\"c w14e h14b gs6d\"><div class=\"t m0 x7 h6 yf40 ff2 fs4 fc0 sc0 ls0 ws0\">Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group </div></div><div class=\"c w153 h14b gs6e\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">314,1  </div></div><div class=\"c w159 h14b gs6f\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">301,0  </div></div><div class=\"c w15a h14b gs70\"><div class=\"t m0 x95 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">301,0  </div></div><div class=\"c w153 h14b gs71\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">299,2  </div></div><div class=\"c w159 h14b gs72\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">266,1  </div></div><div class=\"c w15b h14b gs73\"><div class=\"t m0 x95 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">266,1  </div></div><div class=\"c w157 h14b gs74\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">225,5  </div></div><div class=\"c w159 h14b gs75\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">200,7  </div></div><div class=\"c w15c h14b gs76\"><div class=\"t m0 xbb h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">200,7  </div></div><div class=\"c w14e h26 gs77\"><div class=\"t m0 x7 h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a </div></div><div class=\"c w153 h26 gs78\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">224,6  </div></div><div class=\"c w159 h26 gs79\"><div class=\"t m0 x99 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h26 gs7a\"><div class=\"t m0 x95 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">269,9  </div></div><div class=\"c w153 h26 gs7b\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">13,8  </div></div><div class=\"c w159 h26 gs7c\"><div class=\"t m0 x99 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h26 gs7d\"><div class=\"t m0 x44 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">16,0  </div></div><div class=\"c w157 h26 gs7e\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">50,4  </div></div><div class=\"c w159 h26 gs7f\"><div class=\"t m0 x99 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h26 gs80\"><div class=\"t m0 x99 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">58,5  </div></div><div class=\"c w14e h24 gs81\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar </div></div><div class=\"c w153 h24 gs82\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">374,7  </div></div><div class=\"c w159 h24 gs83\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">450,3  </div></div><div class=\"c w15a h24 gs84\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">450,3  </div></div><div class=\"c w153 h24 gs85\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">307,4  </div></div><div class=\"c w159 h24 gs86\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">294,7  </div></div><div class=\"c w15b h24 gs87\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">294,7  </div></div><div class=\"c w157 h24 gs88\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">199,9  </div></div><div class=\"c w159 h24 gs89\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">232,5  </div></div><div class=\"c w15c h24 gs8a\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">232,5  </div></div><div class=\"c w14e h24 gs8b\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten </div></div><div class=\"c w14f h24 gs8c\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w153 h24 gs8d\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gs8e\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h24 gs8f\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h24 gs90\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gs91\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h24 gs92\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h24 gs93\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gs94\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h24 gs95\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h29 gs96\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">vermogensmutati<span class=\"_ _2\"></span>emethode </div></div><div class=\"c w14f h29 gs97\"><div class=\"t m0 x99 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w153 h29 gs98\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">22,8  </div></div><div class=\"c w159 h29 gs99\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">24,7  </div></div><div class=\"c w15a h29 gs9a\"><div class=\"t m0 x44 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">24,7  </div></div><div class=\"c w153 h29 gs9b\"><div class=\"t m0 x1d h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">0,8  </div></div><div class=\"c w159 h29 gs9c\"><div class=\"t m0 x1d h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">1,5  </div></div><div class=\"c w15b h29 gs9d\"><div class=\"t m0 x63 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">1,5  </div></div><div class=\"c w157 h29 gs9e\"><div class=\"t m0 x99 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h29 gs9f\"><div class=\"t m0 x99 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h29 gsa0\"><div class=\"t m0 x6b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h27 gsa1\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es </div></div><div class=\"c w14f h27 gsa2\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w153 h27 gsa3\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gsa4\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h27 gsa5\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h27 gsa6\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gsa7\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h27 gsa8\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h27 gsa9\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gsaa\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h27 gsab\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h27 gsac\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen </div></div><div class=\"c w14f h27 gsad\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w153 h27 gsae\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gsaf\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h27 gsb0\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h27 gsb1\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gsb2\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h27 gsb3\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h27 gsb4\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gsb5\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h27 gsb6\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h24 gsb7\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Langetermijni<span class=\"_ _2\"></span>nvesteringen </div></div><div class=\"c w14f h24 gsb8\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">18/22 </div></div><div class=\"c w153 h24 gsb9\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsba\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h24 gsbb\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h24 gsbc\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsbd\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h24 gsbe\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h24 gsbf\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsc0\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h24 gsc1\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h24 gsc2\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en </div></div><div class=\"c w14f h24 gsc3\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">18/22 </div></div><div class=\"c w153 h24 gsc4\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsc5\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h24 gsc6\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h24 gsc7\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsc8\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h24 gsc9\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h24 gsca\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gscb\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h24 gscc\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h23 gscd\"><div class=\"t m0 x7 h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">Totaal acti<span class=\"_ _2\"></span>va </div></div><div class=\"c wbe h23 gsce\"><div class=\"t m0 xe h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">936,1  </div></div><div class=\"c w159 h23 gscf\"><div class=\"t m0 xe h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">775,9  </div></div><div class=\"c w15a h23 gsd0\"><div class=\"t m0 x19 h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">1.045,8  </div></div><div class=\"c wbe h23 gsd1\"><div class=\"t m0 xe h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">621,2  </div></div><div class=\"c w159 h23 gsd2\"><div class=\"t m0 xe h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">562,3  </div></div><div class=\"c w15b h23 gsd3\"><div class=\"t m0 x95 h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">578,2  </div></div><div class=\"c w15d h23 gsd4\"><div class=\"t m0 xe h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">475,7  </div></div><div class=\"c w159 h23 gsd5\"><div class=\"t m0 xe h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">433,2  </div></div><div class=\"c w15c h23 gsd6\"><div class=\"t m0 xbb h10 yacd ff1 fs4 fc0 sc0 ls0 ws0\">491,7  </div></div><div class=\"c w14e h27 gsd7\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Gesegmenteer<span class=\"_ _2\"></span>de passiva </div></div><div class=\"c w153 h27 gsd8\"><div class=\"t m0 xc9 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">93,2  </div></div><div class=\"c w159 h27 gsd9\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">144,1  </div></div><div class=\"c w15a h27 gsda\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">144,1  </div></div><div class=\"c w153 h27 gsdb\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">155,2  </div></div><div class=\"c w159 h27 gsdc\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">168,0  </div></div><div class=\"c w15b h27 gsdd\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">168,0  </div></div><div class=\"c w157 h27 gsde\"><div class=\"t m0 xc9 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">91,6  </div></div><div class=\"c w159 h27 gsdf\"><div class=\"t m0 xc9 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">96,5  </div></div><div class=\"c w15c h27 gse0\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">96,5  </div></div><div class=\"c w14e h24 gse1\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten </div></div><div class=\"c w14f h24 gse2\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w153 h24 gse3\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gse4\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h24 gse5\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h24 gse6\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gse7\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h24 gse8\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h24 gse9\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsea\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h24 gseb\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h24 gsec\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Financi\u00ebl<span class=\"_ _2\"></span>e schulden </div></div><div class=\"c w14f h24 gsed\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w153 h24 gsee\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsef\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h24 gsf0\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h24 gsf1\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsf2\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h24 gsf3\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h24 gsf4\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gsf5\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h24 gsf6\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h27 gsf7\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen </div></div><div class=\"c w14f h27 gsf8\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">18/22 </div></div><div class=\"c w153 h27 gsf9\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gsfa\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h27 gsfb\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h27 gsfc\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gsfd\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h27 gsfe\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h27 gsff\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gs100\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h27 gs101\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h27 gs102\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den </div></div><div class=\"c w14f h27 gs103\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w153 h27 gs104\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gs105\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h27 gs106\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h27 gs107\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gs108\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h27 gs109\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h27 gs10a\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h27 gs10b\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h27 gs10c\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h24 gs10d\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Totaal eigen <span class=\"_ _2\"></span>vermogen </div></div><div class=\"c w153 h24 gs10e\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gs10f\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a h24 gs110\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w153 h24 gs111\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gs112\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b h24 gs113\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w157 h24 gs114\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w159 h24 gs115\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c h24 gs116\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14e h24 gs117\"><div class=\"t m0 x7 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> </div></div><div class=\"c wbe h24 gs118\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">93,2  </div></div><div class=\"c w159 h24 gs119\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">144,1  </div></div><div class=\"c w15a h24 gs11a\"><div class=\"t m0 x95 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">144,1  </div></div><div class=\"c wbe h24 gs11b\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">155,2  </div></div><div class=\"c w159 h24 gs11c\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">168,0  </div></div><div class=\"c w15b h24 gs11d\"><div class=\"t m0 x95 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">168,0  </div></div><div class=\"c w15d h24 gs11e\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">91,6  </div></div><div class=\"c w159 h24 gs11f\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">96,5  </div></div><div class=\"c w15c h24 gs120\"><div class=\"t m0 x99 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">96,5  </div></div><div class=\"c w14e h29 gs121\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">immateri\u00eble<span class=\"_ _2\"></span> activa </div></div><div class=\"c w14f h29 gs122\"><div class=\"t m0 x19 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">11/13 </div></div><div class=\"c w153 h29 gs123\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">44,9  </div></div><div class=\"c w159 h29 gs124\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">44,2  </div></div><div class=\"c w15a h29 gs125\"><div class=\"t m0 x44 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">44,2  </div></div><div class=\"c w153 h29 gs126\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">63,8  </div></div><div class=\"c w159 h29 gs127\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">35,8  </div></div><div class=\"c w15b h29 gs128\"><div class=\"t m0 x44 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">35,8  </div></div><div class=\"c w157 h29 gs129\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">41,6  </div></div><div class=\"c w159 h29 gs12a\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">31,7  </div></div><div class=\"c w15c h29 gs12b\"><div class=\"t m0 x99 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">31,7  </div></div><div class=\"c w14e h14c gs12c\"><div class=\"t m0 x7 h6 yf4b ff2 fs4 fc0 sc0 ls0 ws0\">Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen </div><div class=\"t m0 x7 h6 y9ce ff2 fs4 fc0 sc0 ls0 ws0\">op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a </div><div class=\"t m0 x7 h6 yf40 ff2 fs4 fc0 sc0 ls0 ws0\">exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Picanol Gr<span class=\"_ _2\"></span>oup </div></div><div class=\"c w14f h14c gs12d\"><div class=\"t m0 x63 h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w153 h14c gs12e\"><div class=\"t m0 x1a h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-36,2  </div></div><div class=\"c w159 h14c gs12f\"><div class=\"t m0 x1a h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-34,8  </div></div><div class=\"c w15a h14c gs130\"><div class=\"t m0 x95 h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-34,8  </div></div><div class=\"c w153 h14c gs131\"><div class=\"t m0 x1a h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-37,1  </div></div><div class=\"c w159 h14c gs132\"><div class=\"t m0 x1a h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-34,9  </div></div><div class=\"c w15b h14c gs133\"><div class=\"t m0 x95 h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-34,9  </div></div><div class=\"c w157 h14c gs134\"><div class=\"t m0 x1a h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-28,3  </div></div><div class=\"c w159 h14c gs135\"><div class=\"t m0 x1a h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-27,1  </div></div><div class=\"c w15c h14c gs136\"><div class=\"t m0 x95 h6 yf4c ff2 fs4 fc0 sc0 ls0 ws0\">-27,1  </div></div><div class=\"c w14e hd4 gs137\"><div class=\"t m0 x7 h6 yf4e ff2 fs4 fc0 sc0 ls0 ws0\">Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen </div><div class=\"t m0 x7 h6 yf4f ff2 fs4 fc0 sc0 ls0 ws0\">op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van </div><div class=\"t m0 x7 h6 yf50 ff2 fs4 fc0 sc0 ls0 ws0\">re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Group </div></div><div class=\"c w14f hd4 gs138\"><div class=\"t m0 x63 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w153 hd4 gs139\"><div class=\"t m0 x1a h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-36,7  </div></div><div class=\"c w159 hd4 gs13a\"><div class=\"t m0 x99 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15a hd4 gs13b\"><div class=\"t m0 x95 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-37,1  </div></div><div class=\"c w153 hd4 gs13c\"><div class=\"t m0 x19 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-1,9  </div></div><div class=\"c w159 hd4 gs13d\"><div class=\"t m0 x99 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15b hd4 gs13e\"><div class=\"t m0 x44 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-1,9  </div></div><div class=\"c w157 hd4 gs13f\"><div class=\"t m0 x19 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-8,1  </div></div><div class=\"c w159 hd4 gs140\"><div class=\"t m0 x99 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15c hd4 gs141\"><div class=\"t m0 x44 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-8,1  </div></div><div class=\"c w14e h24 gs142\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen </div></div><div class=\"c w14f h24 gs143\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c w153 h24 gs144\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-7,7  </div></div><div class=\"c w159 h24 gs145\"><div class=\"t m0 xc9 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-7,0  </div></div><div class=\"c w15a h24 gs146\"><div class=\"t m0 x44 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-7,0  </div></div><div class=\"c w153 h24 gs147\"><div class=\"t m0 x1a h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-15,3  </div></div><div class=\"c w159 h24 gs148\"><div class=\"t m0 xc9 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-0,5  </div></div><div class=\"c w15b h24 gs149\"><div class=\"t m0 x44 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-0,5  </div></div><div class=\"c w157 h24 gs14a\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-1,4  </div></div><div class=\"c w159 h24 gs14b\"><div class=\"t m0 xc9 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-2,8  </div></div><div class=\"c w15c h24 gs14c\"><div class=\"t m0 x44 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-2,8<span class=\"_ _6d\"> </span></div></div><div class=\"c w160 h86 gs14e\"><div class=\"t m0 x1c h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Machines &amp; Technologies </div></div><div class=\"c w161 h86 gs14f\"><div class=\"t m0 x9e h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">T-Power </div></div><div class=\"c w162 h86 gs150\"><div class=\"t m0 x6b h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Niet toegewezen </div></div><div class=\"c w163 h86 gs151\"><div class=\"t m0 x63 h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Tessenderlo Group </div></div><div class=\"c w164 h8d gs152\"><div class=\"t m0 x1c h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w165 h8d gs153\"><div class=\"t m0 x1c h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w164 h8d gs154\"><div class=\"t m0 x1c h2b y5df ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 xe h2b y433 ff2 fs7 fc4 sc0 ls0 ws0\">Pro </div><div class=\"t m0 x30 h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Forma </div></div><div class=\"c w166 h8d gs155\"><div class=\"t m0 x1c h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w167 h8d gs156\"><div class=\"t m0 x1c h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w168 h8d gs157\"><div class=\"t m0 x1c h2b y5df ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 xe h2b y433 ff2 fs7 fc4 sc0 ls0 ws0\">Pro </div><div class=\"t m0 x30 h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Forma </div></div><div class=\"c w166 h8d gs158\"><div class=\"t m0 x1c h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w168 h8d gs159\"><div class=\"t m0 x1c h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w169 h8d gs15a\"><div class=\"t m0 x1c h2b y5df ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 xe h2b y433 ff2 fs7 fc4 sc0 ls0 ws0\">Pro </div><div class=\"t m0 x30 h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Forma </div></div><div class=\"c w166 h8d gs15b\"><div class=\"t m0 x1c h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w165 h8d gs15c\"><div class=\"t m0 x1c h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w11e h8d gs15d\"><div class=\"t m0 x2e h2b y5df ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 xe h2b y433 ff2 fs7 fc4 sc0 ls0 ws0\">Pro </div><div class=\"t m0 x30 h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Forma </div></div><div class=\"c w16d h14a gs15e\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Omzet (inter<span class=\"_ _2\"></span>n en extern) </div></div><div class=\"c w164 h14a gs15f\"><div class=\"t m0 x1c h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">622,4  </div></div><div class=\"c w164 h14a gs160\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs161\"><div class=\"t m0 x1c h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">734,2  </div></div><div class=\"c w166 h14a gs162\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">76,7  </div></div><div class=\"c w16b h14a gs163\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">80,6  </div></div><div class=\"c w166 h14a gs164\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">80,6  </div></div><div class=\"c w166 h14a gs165\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs166\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h14a gs167\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs168\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">2.937,5  </div></div><div class=\"c w164 h14a gs169\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">2.600,7  </div></div><div class=\"c w165 h14a gs16a\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">3.334,9  </div></div><div class=\"c w16d h14f gs16b\"><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) </div></div><div class=\"c w164 h14f gs16c\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14f gs16d\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14f gs16e\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs16f\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14f gs170\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs171\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs172\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs173\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h14f gs174\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs175\"><div class=\"t m0 xc9 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">9,2  </div></div><div class=\"c w164 h14f gs176\"><div class=\"t m0 xe h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">13,1  </div></div><div class=\"c w165 h14f gs177\"><div class=\"t m0 x38 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">13,1  </div></div><div class=\"c w16d h14a gs178\"><div class=\"t m0 x7 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">Omzet </div></div><div class=\"c w165 h14a gs179\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">622,4  </div></div><div class=\"c w164 h14a gs17a\"><div class=\"t m0 x9b h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs17b\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">734,2  </div></div><div class=\"c w168 h14a gs17c\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">76,7  </div></div><div class=\"c w16b h14a gs17d\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">80,6  </div></div><div class=\"c w166 h14a gs17e\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">80,6  </div></div><div class=\"c w166 h14a gs17f\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs180\"><div class=\"t m0 x9b h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h14a gs181\"><div class=\"t m0 x9b h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h14a gs182\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">2.928,3  </div></div><div class=\"c w164 h14a gs183\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">2.587,5  </div></div><div class=\"c w165 h14a gs184\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">3.321,7  </div></div><div class=\"c w16d h14f gs185\"><div class=\"t m0 x7 h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">Adjusted EBIT </div></div><div class=\"c w164 h14f gs186\"><div class=\"t m0 xe h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">30,3  </div></div><div class=\"c w164 h14f gs187\"><div class=\"t m0 x9b h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14f gs188\"><div class=\"t m0 xe h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">18,3  </div></div><div class=\"c w166 h14f gs189\"><div class=\"t m0 xe h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">22,2  </div></div><div class=\"c w16b h14f gs18a\"><div class=\"t m0 xe h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">24,2  </div></div><div class=\"c w166 h14f gs18b\"><div class=\"t m0 xe h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">24,2  </div></div><div class=\"c w166 h14f gs18c\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs18d\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h14f gs18e\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs18f\"><div class=\"t m0 x1c h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">120,1  </div></div><div class=\"c w164 h14f gs190\"><div class=\"t m0 x1c h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">300,1  </div></div><div class=\"c w165 h14f gs191\"><div class=\"t m0 x1c h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">271,3  </div></div><div class=\"c w16d h14a gs192\"><div class=\"t m0 x7 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">Adjusted EBITD<span class=\"_ _2\"></span>A </div></div><div class=\"c w164 h14a gs193\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">45,4  </div></div><div class=\"c w164 h14a gs194\"><div class=\"t m0 x9b h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs195\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">32,2  </div></div><div class=\"c w166 h14a gs196\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">57,4  </div></div><div class=\"c w16b h14a gs197\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">62,2  </div></div><div class=\"c w166 h14a gs198\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">62,2  </div></div><div class=\"c w166 h14a gs199\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs19a\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h14a gs19b\"><div class=\"t m0 x9b h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs19c\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">318,7  </div></div><div class=\"c w164 h14a gs19d\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">434,8  </div></div><div class=\"c w165 h14a gs19e\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">467,0  </div></div><div class=\"c w16d h14f gs19f\"><div class=\"t m0 x7 h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) </div></div><div class=\"c w164 h14f gs1a0\"><div class=\"t m0 x38 h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">7,3% </div></div><div class=\"c w164 h14f gs1a1\"><div class=\"t m0 x9b h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14f gs1a2\"><div class=\"t m0 x38 h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">4,4% </div></div><div class=\"c w166 h14f gs1a3\"><div class=\"t m0 x2e h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">74,8% </div></div><div class=\"c w16b h14f gs1a4\"><div class=\"t m0 x2e h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">77,2% </div></div><div class=\"c w166 h14f gs1a5\"><div class=\"t m0 x2e h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">77,2% </div></div><div class=\"c w166 h14f gs1a6\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs1a7\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs1a8\"><div class=\"t m0 x2e h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">10,9% </div></div><div class=\"c w164 h14f gs1a9\"><div class=\"t m0 x2e h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">16,8% </div></div><div class=\"c w165 h14f gs1aa\"><div class=\"t m0 x2e h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">14,1% </div></div><div class=\"c w16d h105 gs1ab\"><div class=\"t m0 x7 h6 y984 ff2 fs4 fc0 sc0 ls0 ws0\">Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble </div><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Group </div></div><div class=\"c w164 h105 gs1ac\"><div class=\"t m0 x1c h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">101,2  </div></div><div class=\"c w164 h105 gs1ad\"><div class=\"t m0 x9b h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h105 gs1ae\"><div class=\"t m0 xe h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">88,8  </div></div><div class=\"c w166 h105 gs1af\"><div class=\"t m0 x1c h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">208,9  </div></div><div class=\"c w16b h105 gs1b0\"><div class=\"t m0 x1c h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">244,0  </div></div><div class=\"c w166 h105 gs1b1\"><div class=\"t m0 x1c h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">244,0  </div></div><div class=\"c w166 h105 gs1b2\"><div class=\"t m0 xe h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">16,4  </div></div><div class=\"c w166 h105 gs1b3\"><div class=\"t m0 xe h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">16,1  </div></div><div class=\"c w16c h105 gs1b4\"><div class=\"t m0 xe h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">16,1  </div></div><div class=\"c w166 h105 gs1b5\"><div class=\"t m0 x30 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">1.165,4  </div></div><div class=\"c w164 h105 gs1b6\"><div class=\"t m0 x30 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">1.027,8  </div></div><div class=\"c w165 h105 gs1b7\"><div class=\"t m0 x30 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">1.116,7  </div></div><div class=\"c w16d hda gs1b8\"><div class=\"t m0 x7 h6 y984 ff2 fs4 fc0 sc0 ls0 ws0\">Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door </div><div class=\"t m0 x7 h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">activa </div></div><div class=\"c w164 hda gs1b9\"><div class=\"t m0 x9b h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 hda gs1ba\"><div class=\"t m0 x9b h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a hda gs1bb\"><div class=\"t m0 x9b h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 hda gs1bc\"><div class=\"t m0 x9b h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b hda gs1bd\"><div class=\"t m0 x9b h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 hda gs1be\"><div class=\"t m0 x9b h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 hda gs1bf\"><div class=\"t m0 xe h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">20,6  </div></div><div class=\"c w166 hda gs1c0\"><div class=\"t m0 x9b h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c hda gs1c1\"><div class=\"t m0 xe h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">20,6  </div></div><div class=\"c w166 hda gs1c2\"><div class=\"t m0 x1c h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">309,4  </div></div><div class=\"c w164 hda gs1c3\"><div class=\"t m0 x9b h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 hda gs1c4\"><div class=\"t m0 x1c h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">365,0  </div></div><div class=\"c w16d h14a gs1c5\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar </div></div><div class=\"c w164 h14a gs1c6\"><div class=\"t m0 x1c h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">173,1  </div></div><div class=\"c w164 h14a gs1c7\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs1c8\"><div class=\"t m0 x1c h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">221,5  </div></div><div class=\"c w166 h14a gs1c9\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">3,4  </div></div><div class=\"c w16b h14a gs1ca\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">4,7  </div></div><div class=\"c w166 h14a gs1cb\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">4,7  </div></div><div class=\"c w166 h14a gs1cc\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">45,4  </div></div><div class=\"c w166 h14a gs1cd\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">29,0  </div></div><div class=\"c w16c h14a gs1ce\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">29,0  </div></div><div class=\"c w166 h14a gs1cf\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.103,7  </div></div><div class=\"c w164 h14a gs1d0\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.011,1  </div></div><div class=\"c w165 h14a gs1d1\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.232,6  </div></div><div class=\"c w16d h14a gs1d2\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten </div></div><div class=\"c w16e h14a gs1d3\"><div class=\"t m0 x38 h6 y13f ff2 fs4 fc0 sc0 lsf ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w164 h14a gs1d4\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14a gs1d5\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs1d6\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs1d7\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14a gs1d8\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs1d9\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs1da\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">3,2  </div></div><div class=\"c w166 h14a gs1db\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,6  </div></div><div class=\"c w16c h14a gs1dc\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,6  </div></div><div class=\"c w166 h14a gs1dd\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">3,2  </div></div><div class=\"c w164 h14a gs1de\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,6  </div></div><div class=\"c w165 h14a gs1df\"><div class=\"t m0 x1a h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,6  </div></div><div class=\"c w16d h26 gs1e0\"><div class=\"t m0 x7 h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">vermogensmutati<span class=\"_ _2\"></span>emethode </div></div><div class=\"c w16e h26 gs1e1\"><div class=\"t m0 x38 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w164 h26 gs1e2\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h26 gs1e3\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h26 gs1e4\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h26 gs1e5\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h26 gs1e6\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h26 gs1e7\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h26 gs1e8\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h26 gs1e9\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h26 gs1ea\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h26 gs1eb\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">23,6  </div></div><div class=\"c w164 h26 gs1ec\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">26,2  </div></div><div class=\"c w165 h26 gs1ed\"><div class=\"t m0 x38 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">26,2  </div></div><div class=\"c w16d h14a gs1ee\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es </div></div><div class=\"c w16e h14a gs1ef\"><div class=\"t m0 x38 h6 y13f ff2 fs4 fc0 sc0 lsf ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w164 h14a gs1f0\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14a gs1f1\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs1f2\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs1f3\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14a gs1f4\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs1f5\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs1f6\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">12,2  </div></div><div class=\"c w166 h14a gs1f7\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">10,9  </div></div><div class=\"c w16c h14a gs1f8\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">86,0  </div></div><div class=\"c w166 h14a gs1f9\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">12,2  </div></div><div class=\"c w164 h14a gs1fa\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">10,9  </div></div><div class=\"c w165 h14a gs1fb\"><div class=\"t m0 x38 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">86,0  </div></div><div class=\"c w16d h14a gs1fc\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen </div></div><div class=\"c w16e h14a gs1fd\"><div class=\"t m0 x38 h6 y13f ff2 fs4 fc0 sc0 lsf ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w164 h14a gs1fe\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14a gs1ff\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs200\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs201\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14a gs202\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs203\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs204\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">50,2  </div></div><div class=\"c w166 h14a gs205\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">18,2  </div></div><div class=\"c w16c h14a gs206\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">19,5  </div></div><div class=\"c w166 h14a gs207\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">50,2  </div></div><div class=\"c w164 h14a gs208\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">18,2  </div></div><div class=\"c w165 h14a gs209\"><div class=\"t m0 x38 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">19,5  </div></div><div class=\"c w16d h14a gs20a\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Langetermijni<span class=\"_ _2\"></span>nvesteringen </div></div><div class=\"c w16e h14a gs20b\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">18/22 </div></div><div class=\"c w164 h14a gs20c\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14a gs20d\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs20e\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs20f\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14a gs210\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs211\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs212\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">70,0  </div></div><div class=\"c w166 h14a gs213\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">50,0  </div></div><div class=\"c w16c h14a gs214\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">50,0  </div></div><div class=\"c w166 h14a gs215\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">70,0  </div></div><div class=\"c w164 h14a gs216\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">50,0  </div></div><div class=\"c w165 h14a gs217\"><div class=\"t m0 x38 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">50,0  </div></div><div class=\"c w16d h150 gs218\"><div class=\"t m0 x7 h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en </div></div><div class=\"c w16e h150 gs219\"><div class=\"t m0 x7 h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">18/22 </div></div><div class=\"c w164 h150 gs21a\"><div class=\"t m0 x9b h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h150 gs21b\"><div class=\"t m0 x9b h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h150 gs21c\"><div class=\"t m0 x9b h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h150 gs21d\"><div class=\"t m0 x9b h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h150 gs21e\"><div class=\"t m0 x9b h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h150 gs21f\"><div class=\"t m0 x9b h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h150 gs220\"><div class=\"t m0 x1c h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">177,0  </div></div><div class=\"c w166 h150 gs221\"><div class=\"t m0 x1c h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">156,1  </div></div><div class=\"c w16c h150 gs222\"><div class=\"t m0 x1c h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">195,4  </div></div><div class=\"c w166 h150 gs223\"><div class=\"t m0 x1c h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">177,0  </div></div><div class=\"c w164 h150 gs224\"><div class=\"t m0 x1c h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">156,1  </div></div><div class=\"c w165 h150 gs225\"><div class=\"t m0 x1c h6 yf63 ff2 fs4 fc0 sc0 ls0 ws0\">195,4  </div></div><div class=\"c w16d h14a gs226\"><div class=\"t m0 x7 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">Totaal acti<span class=\"_ _2\"></span>va </div></div><div class=\"c w165 h14a gs227\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">274,3  </div></div><div class=\"c w164 h14a gs228\"><div class=\"t m0 x9b h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs229\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">310,3  </div></div><div class=\"c w168 h14a gs22a\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">212,3  </div></div><div class=\"c w16b h14a gs22b\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">248,7  </div></div><div class=\"c w166 h14a gs22c\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">248,7  </div></div><div class=\"c w166 h14a gs22d\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">395,0  </div></div><div class=\"c w166 h14a gs22e\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">280,8  </div></div><div class=\"c w16c h14a gs22f\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">417,2  </div></div><div class=\"c w165 h14a gs230\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">2.914,7  </div></div><div class=\"c w164 h14a gs231\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">2.300,9  </div></div><div class=\"c w165 h14a gs232\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">3.091,9  </div></div><div class=\"c w16d h14f gs233\"><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Gesegmenteer<span class=\"_ _2\"></span>de passiva </div></div><div class=\"c w164 h14f gs234\"><div class=\"t m0 xe h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">98,0  </div></div><div class=\"c w164 h14f gs235\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14f gs236\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">187,4  </div></div><div class=\"c w166 h14f gs237\"><div class=\"t m0 xe h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">10,3  </div></div><div class=\"c w16b h14f gs238\"><div class=\"t m0 xc9 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">8,9  </div></div><div class=\"c w166 h14f gs239\"><div class=\"t m0 xc9 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">8,9  </div></div><div class=\"c w166 h14f gs23a\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">144,9  </div></div><div class=\"c w166 h14f gs23b\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">146,5  </div></div><div class=\"c w16c h14f gs23c\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">146,5  </div></div><div class=\"c w166 h14f gs23d\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">593,2  </div></div><div class=\"c w164 h14f gs23e\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">564,0  </div></div><div class=\"c w165 h14f gs23f\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">751,5  </div></div><div class=\"c w16d h14a gs240\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten </div></div><div class=\"c w16e h14a gs241\"><div class=\"t m0 x38 h6 y13f ff2 fs4 fc0 sc0 lsf ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w164 h14a gs242\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14a gs243\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs244\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs245\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14a gs246\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs247\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs248\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">9,4  </div></div><div class=\"c w166 h14a gs249\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">11,7  </div></div><div class=\"c w16c h14a gs24a\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">11,7  </div></div><div class=\"c w166 h14a gs24b\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">9,4  </div></div><div class=\"c w164 h14a gs24c\"><div class=\"t m0 xe h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">11,7  </div></div><div class=\"c w165 h14a gs24d\"><div class=\"t m0 x38 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">11,7  </div></div><div class=\"c w16d h14f gs24e\"><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Financi\u00ebl<span class=\"_ _2\"></span>e schulden </div></div><div class=\"c w16e h14f gs24f\"><div class=\"t m0 x38 h6 ye5 ff2 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w164 h14f gs250\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14f gs251\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14f gs252\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs253\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14f gs254\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs255\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs256\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">236,8  </div></div><div class=\"c w166 h14f gs257\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">265,5  </div></div><div class=\"c w16c h14f gs258\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">270,8  </div></div><div class=\"c w166 h14f gs259\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">236,8  </div></div><div class=\"c w164 h14f gs25a\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">265,5  </div></div><div class=\"c w165 h14f gs25b\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">270,8  </div></div><div class=\"c w16d h14a gs25c\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen </div></div><div class=\"c w16e h14a gs25d\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">18/22 </div></div><div class=\"c w164 h14a gs25e\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14a gs25f\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs260\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs261\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14a gs262\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs263\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs264\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w166 h14a gs265\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w16c h14a gs266\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w166 h14a gs267\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w164 h14a gs268\"><div class=\"t m0 xc9 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w165 h14a gs269\"><div class=\"t m0 x1a h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w16d h14f gs26a\"><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den </div></div><div class=\"c w16e h14f gs26b\"><div class=\"t m0 x38 h6 ye5 ff2 fs4 fc0 sc0 lsf ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w164 h14f gs26c\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14f gs26d\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14f gs26e\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs26f\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14f gs270\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs271\"><div class=\"t m0 x9b h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14f gs272\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">126,5  </div></div><div class=\"c w166 h14f gs273\"><div class=\"t m0 xe h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">56,3  </div></div><div class=\"c w16c h14f gs274\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">148,3  </div></div><div class=\"c w166 h14f gs275\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">126,5  </div></div><div class=\"c w164 h14f gs276\"><div class=\"t m0 xe h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">56,3  </div></div><div class=\"c w165 h14f gs277\"><div class=\"t m0 x1c h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">148,3  </div></div><div class=\"c w16d h14a gs278\"><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Totaal eigen <span class=\"_ _2\"></span>vermogen </div></div><div class=\"c w164 h14a gs279\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h14a gs27a\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs27b\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs27c\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h14a gs27d\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs27e\"><div class=\"t m0 x9b h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h14a gs27f\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.948,7  </div></div><div class=\"c w166 h14a gs280\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.403,2  </div></div><div class=\"c w16c h14a gs281\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.909,6  </div></div><div class=\"c w166 h14a gs282\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.948,7  </div></div><div class=\"c w164 h14a gs283\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.403,2  </div></div><div class=\"c w165 h14a gs284\"><div class=\"t m0 x30 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">1.909,6  </div></div><div class=\"c w16d h14a gs285\"><div class=\"t m0 x7 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> </div></div><div class=\"c w165 h14a gs286\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">98,0  </div></div><div class=\"c w164 h14a gs287\"><div class=\"t m0 x9b h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h14a gs288\"><div class=\"t m0 x1c h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">187,4  </div></div><div class=\"c w168 h14a gs289\"><div class=\"t m0 xe h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">10,3  </div></div><div class=\"c w16b h14a gs28a\"><div class=\"t m0 xc9 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">8,9  </div></div><div class=\"c w166 h14a gs28b\"><div class=\"t m0 xc9 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">8,9  </div></div><div class=\"c w166 h14a gs28c\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">2.466,4  </div></div><div class=\"c w166 h14a gs28d\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">1.883,4  </div></div><div class=\"c w16c h14a gs28e\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">2.487,0  </div></div><div class=\"c w165 h14a gs28f\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">2.914,7  </div></div><div class=\"c w164 h14a gs290\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">2.300,9  </div></div><div class=\"c w165 h14a gs291\"><div class=\"t m0 x30 h10 y13f ff1 fs4 fc0 sc0 ls0 ws0\">3.091,9  </div></div><div class=\"c w16d h29 gs292\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">immateri\u00eble<span class=\"_ _2\"></span> activa </div></div><div class=\"c w16e h29 gs293\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">11/13 </div></div><div class=\"c w164 h29 gs294\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">25,9  </div></div><div class=\"c w164 h29 gs295\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h29 gs296\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">20,7  </div></div><div class=\"c w166 h29 gs297\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h29 gs298\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h29 gs299\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h29 gs29a\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">2,3  </div></div><div class=\"c w166 h29 gs29b\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">1,7  </div></div><div class=\"c w16c h29 gs29c\"><div class=\"t m0 xc9 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">1,7  </div></div><div class=\"c w166 h29 gs29d\"><div class=\"t m0 x1c h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">178,5  </div></div><div class=\"c w164 h29 gs29e\"><div class=\"t m0 x1c h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">113,4  </div></div><div class=\"c w165 h29 gs29f\"><div class=\"t m0 x1c h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">134,0  </div></div><div class=\"c w16d hd3 gs2a0\"><div class=\"t m0 x7 h6 y9cd ff2 fs4 fc0 sc0 ls0 ws0\">Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- </div><div class=\"t m0 x7 h6 yf6a ff2 fs4 fc0 sc0 ls0 ws0\">verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en </div><div class=\"t m0 x7 h6 y9cf ff2 fs4 fc0 sc0 ls0 ws0\">immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group </div></div><div class=\"c w16e hd3 gs2a1\"><div class=\"t m0 x1a h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w164 hd3 gs2a2\"><div class=\"t m0 x38 h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">-15,2  </div></div><div class=\"c w164 hd3 gs2a3\"><div class=\"t m0 x9b h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a hd3 gs2a4\"><div class=\"t m0 x38 h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">-13,8  </div></div><div class=\"c w166 hd3 gs2a5\"><div class=\"t m0 x38 h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">-35,2  </div></div><div class=\"c w16b hd3 gs2a6\"><div class=\"t m0 x38 h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">-75,6  </div></div><div class=\"c w166 hd3 gs2a7\"><div class=\"t m0 x38 h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">-75,6  </div></div><div class=\"c w166 hd3 gs2a8\"><div class=\"t m0 x9b h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 hd3 gs2a9\"><div class=\"t m0 x9b h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c hd3 gs2aa\"><div class=\"t m0 x9b h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 hd3 gs2ab\"><div class=\"t m0 x2e h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">-151,9  </div></div><div class=\"c w164 hd3 gs2ac\"><div class=\"t m0 x2e h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">-172,4  </div></div><div class=\"c w165 hd3 gs2ad\"><div class=\"t m0 x2e h6 y9d1 ff2 fs4 fc0 sc0 ls0 ws0\">-186,3  </div></div><div class=\"c w16d h104 gs2ae\"><div class=\"t m0 x7 h6 yf6c ff2 fs4 fc0 sc0 ls0 ws0\">Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- </div><div class=\"t m0 x7 h6 yf4f ff2 fs4 fc0 sc0 ls0 ws0\">verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en </div><div class=\"t m0 x7 h6 yf50 ff2 fs4 fc0 sc0 ls0 ws0\">immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group </div></div><div class=\"c w16e h104 gs2af\"><div class=\"t m0 x1a h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w164 h104 gs2b0\"><div class=\"t m0 x9b h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w164 h104 gs2b1\"><div class=\"t m0 x9b h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h104 gs2b2\"><div class=\"t m0 x9b h15 yf6d ff2 fs0 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h104 gs2b3\"><div class=\"t m0 x9b h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h104 gs2b4\"><div class=\"t m0 x9b h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h104 gs2b5\"><div class=\"t m0 x1a h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-9,7  </div></div><div class=\"c w166 h104 gs2b6\"><div class=\"t m0 x9b h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h104 gs2b7\"><div class=\"t m0 x9b h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h104 gs2b8\"><div class=\"t m0 x9b h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h104 gs2b9\"><div class=\"t m0 x38 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-46,7  </div></div><div class=\"c w164 h104 gs2ba\"><div class=\"t m0 x9b h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w165 h104 gs2bb\"><div class=\"t m0 x38 h6 yf51 ff2 fs4 fc0 sc0 ls0 ws0\">-56,8  </div></div><div class=\"c w16d h29 gs2bc\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">afwaarderi<span class=\"_ _2\"></span>ngen </div></div><div class=\"c w16e h29 gs2bd\"><div class=\"t m0 x38 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">17<span class=\"ls0\"> </span></div></div><div class=\"c w164 h29 gs2be\"><div class=\"t m0 xe h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-4,0  </div></div><div class=\"c w164 h29 gs2bf\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h29 gs2c0\"><div class=\"t m0 x1a h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-4,3  </div></div><div class=\"c w166 h29 gs2c1\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16b h29 gs2c2\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h29 gs2c3\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h29 gs2c4\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h29 gs2c5\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h29 gs2c6\"><div class=\"t m0 x9b h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w166 h29 gs2c7\"><div class=\"t m0 x38 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-28,4  </div></div><div class=\"c w164 h29 gs2c8\"><div class=\"t m0 x38 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-10,3  </div></div><div class=\"c w165 h29 gs2c9\"><div class=\"t m0 x38 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-14,6<span class=\"_ _6d\"> </span> </div></div>Naar aanleiding van<span class=\"_ _2\"></span> de overname van Picanol Group (toelichting<span class=\"_ _2\"></span> 4 <span class=\"_ _0\"></span>- Acquisities en verkopen) worde<span class=\"_ _2\"></span>n de <span class=\"_ _1d\"> </span>gesegmenteerde <span class=\"_ _1d\"> </span>vaste <span class=\"_ _1d\"> </span>activa <span class=\"_ _1d\"> </span>be\u00efnvloed <span class=\"_ _1d\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>resterende <span class=\"_ _1d\"> </span>bedrag <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>boekhoud<span class=\"_ _2\"></span>kundige aanpassingen <span class=\"_ _56\"></span>(309,4 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _56\"></span>EUR <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 <span class=\"_ _26\"></span>december <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>023), <span class=\"_ _26\"></span>dewelke<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>erkend <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _56\"></span>Group op <span class=\"_ _32\"></span>datum <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>initi\u00eble <span class=\"_ _25\"></span>consolidatie <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(1 <span class=\"_ _32\"></span>januari <span class=\"_ _25\"></span>2019). <span class=\"_ _25\"></span>Deze <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _32\"></span>waarde aanpassingen hebb<span class=\"_ _2\"></span>en betrekking <span class=\"_ _2\"></span>op materi\u00ebl<span class=\"_ _2\"></span>e vaste activa,<span class=\"_ _2\"></span> immateri\u00eble<span class=\"_ _2\"></span> activa e<span class=\"_ _2\"></span>n goodwill. De dal<span class=\"_ _2\"></span>ing ten <span class=\"_ _25\"></span>opzichte <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>2022 <span class=\"_ _50\"></span>Pro <span class=\"_ _25\"></span>Forma <span class=\"_ _50\"></span>cijfers <span class=\"_ _25\"></span>(365,0 <span class=\"_ _25\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _25\"></span>wordt <span class=\"_ _50\"></span>verklaard <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>jaarlijkse<span class=\"_ _2\"></span> afschrijvingskost<span class=\"_ _2\"></span>en. De <span class=\"_ _2\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gesegmenteerde <span class=\"_ _26\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>binnen <span class=\"_ _26\"></span>het s<span class=\"_ _2\"></span>egment <span class=\"_ _2\"></span>Bio-valorizat<span class=\"_ _2\"></span>ion <span class=\"_ _2\"></span>kan <span class=\"_ _26\"></span>voornamelijk verklaard <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>overname <span class=\"_ _25\"></span>van, <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>verdere <span class=\"_ _25\"></span>investeringen <span class=\"_ _25\"></span>in, <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>onroerend <span class=\"_ _32\"></span>goed <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>de productie-<span class=\"ff3\">activa van <span class=\"_ _0\"></span>een voormalig Spaans <span class=\"_ _0\"></span>renderingbedrijf in Ribera <span class=\"_ _0\"></span>d\u2019Ondara <span class=\"_ _0\"></span>(Spanje) doo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>Akiolis </span>Iberia S.L. (toelichting 4 <span class=\"_ _0\"></span>- Acquisities en v<span class=\"_ _0\"></span>erkopen, toelichtin<span class=\"_ _2\"></span>g 11 <span class=\"_ _0\"></span>- Materi\u00eble vaste activa), <span class=\"_ _0\"></span>evenals de aankoop <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>activa <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>viscollageenpeptiden <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Hainan <span class=\"_ _32\"></span>(China) <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>P<span class=\"_ _0\"></span>B <span class=\"_ _32\"></span>Leiner (Hainan) Biotechnol<span class=\"_ _2\"></span>ogy Co Ltd. (toelich<span class=\"_ _2\"></span>ting 11 - Materi\u00eble <span class=\"_ _2\"></span>vaste activa). De <span class=\"_ _32\"></span>daling <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gesegmenteerde <span class=\"_ _32\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>bedrijfssegm<span class=\"_ _2\"></span>ent <span class=\"_ _32\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>voornamelijk <span class=\"_ _32\"></span>te verklaren <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>afschrijvingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>aanpassingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1c\"></span>nv, <span class=\"_ _50\"></span>aangekocht <span class=\"_ _50\"></span>in 2018. <span class=\"_ _1c\"></span>Op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december <span class=\"_ _0\"></span>2023 <span class=\"_ _50\"></span>bedraagt <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>resterende <span class=\"_ _1c\"></span>netto <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _0\"></span>erke<span class=\"_ _0\"></span>nde <span class=\"_ _1c\"></span>klantenlijst<span class=\"_ _26\"></span> 52,8 miljoen EU<span class=\"_ _2\"></span>R, en de jaarlijkse afs<span class=\"_ _2\"></span>chrijvingen bedra<span class=\"_ _2\"></span>gen -21,1 miljoen EUR.<span class=\"_ _6d\"> </span>De toenam<span class=\"_ _2\"></span>e van d<span class=\"_ _26\"></span>e gesegmenteerde<span class=\"_ _2\"></span> vaste <span class=\"_ _2\"></span>activa, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vergelijking m<span class=\"_ _2\"></span>et de <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>ro F<span class=\"_ _2\"></span>orma cijfers,<span class=\"_ _2\"></span> binnen <span class=\"_ _2\"></span>het segment <span class=\"_ _33\"> </span>Machines <span class=\"_ _4f\"> </span>&amp; <span class=\"_ _1d\"> </span>Technologies <span class=\"_ _33\"> </span>heeft <span class=\"_ _33\"> </span>voornamelijk <span class=\"_ _33\"> </span>betrekking  o<span class=\"_ _0\"></span>p <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>bouw <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>een <span class=\"_ _33\"> </span>nieuw hoofdkantoor in I<span class=\"_ _2\"></span>eper (Belgi\u00eb), dat <span class=\"_ _2\"></span>momenteel in aan<span class=\"_ _2\"></span>bouw is. Gesegmenteerde <span class=\"_ _26\"></span>activa <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>minder <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>bedrijfssegmenten <span class=\"_ _26\"></span>Agro <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions werden <span class=\"_ _2\"></span>ge\u00efmpa<span class=\"_ _2\"></span>cteerd <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>lagere <span class=\"_ _2\"></span>voorraad, <span class=\"_ _26\"></span>terwijl <span class=\"_ _26\"></span>de ges<span class=\"_ _2\"></span>egmenteerde <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>minder <span class=\"_ _26\"></span>dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>het <span class=\"_ _20\"> </span>segment <span class=\"_ _1f\"> </span>Machines <span class=\"_ _1f\"> </span>&amp; <span class=\"_ _20\"> </span>Technologies <span class=\"_ _1f\"> </span>be\u00efnvloed <span class=\"_ _1f\"> </span>werden <span class=\"_ _20\"> </span>door <span class=\"_ _1f\"> </span>een <span class=\"_ _20\"> </span>daling <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>de handelsvordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>gevolg <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>lagere <span class=\"_ _1c\"></span>activiteit. <span class=\"_ _1c\"></span>Gesegmenteerde <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>minder <span class=\"_ _1c\"></span>dan \u00e9\u00e9n jaar van het bedrijfs<span class=\"_ _26\"></span>segment Bio-valorization wer<span class=\"_ _2\"></span>den ge\u00efmpacteerd do<span class=\"_ _2\"></span>or een hogere v<span class=\"_ _2\"></span>oorraad in vergelijking met he<span class=\"_ _2\"></span>t einde van 202<span class=\"_ _2\"></span>2. De dalin<span class=\"_ _2\"></span>g van <span class=\"_ _26\"></span>de geseg<span class=\"_ _2\"></span>menteerde p<span class=\"_ _2\"></span>assiva <span class=\"_ _2\"></span>binnen <span class=\"_ _2\"></span>Agro <span class=\"_ _2\"></span>en Machin<span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>&amp; Techn<span class=\"_ _2\"></span>ologies <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>voornamelijk<span class=\"_ _2\"></span> verklaard worden d<span class=\"_ _2\"></span>oor een daling<span class=\"_ _2\"></span> in handelsschulden, gerelat<span class=\"_ _2\"></span>eerd aan verminder<span class=\"_ _2\"></span>de activiteit.  Niet <span class=\"_ _1c\"></span>toegewezen <span class=\"_ _0\"></span>gesegmenteerde <span class=\"_ _0\"></span>passiva <span class=\"_ _1c\"></span>bevatten <span class=\"_ _0\"></span>hoo<span class=\"_ _0\"></span>fdzakelijk <span class=\"_ _0\"></span>milieuvoorzienin<span class=\"_ _2\"></span>gen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>sites in Belgi\u00eb (Ham, <span class=\"_ _2\"></span>Tessenderlo, Vil<span class=\"_ _2\"></span>voorde) en Frankrij<span class=\"_ _2\"></span>k (Loos).  De informatie op basis van de geografische<span class=\"_ _2\"></span> segmenten omvat de omzet op basis van de geografische<span class=\"_ _2\"></span> ligging <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>klanten. <span class=\"_ _1d\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _29\"> </span>gesegmenteerde<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>vaste <span class=\"_ _29\"> </span>activa <span class=\"_ _29\"> </span>(materi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _29\"> </span>vaste <span class=\"_ _29\"> </span>activa, <span class=\"_ _29\"> </span>goodwill <span class=\"_ _1d\"> </span>en immateri\u00eble a<span class=\"_ _2\"></span>ctiva) zijn gebaseerd <span class=\"_ _2\"></span>op de geografisch<span class=\"_ _2\"></span>e ligging van de activa.<span class=\"_ _2\"></span><span class=\"fsb\"> </span>Omzet per markt Gesegmenteerde vaste activa (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Europa 1.597,8  1.417,5  1.620,4  965,7  760,4  931,2  Noord-Amerika 781,6  863,5  888,3  435,3  217,0  475,6  Zuid-Amerika 116,2  127,3  144,7  59,9  45,0  64,1  Azi\u00eb 362,3  108,7  591,8  13,9  5,4  10,8  Rest van d<span class=\"_ _2\"></span>e wereld 70,4  70,5  76,6  - - - Tessenderlo Group<span class=\"_ _2\"></span> 2.928,3  2.587,5  3.321,7  1.474,8  1.027,8  1.481,7<span class=\"_ _6d\"> </span>4.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Acquisities en v<span class=\"_ _2\"></span>erkopen </span></span>2023 acquisit<span class=\"_ _2\"></span>ies en verkopen Acquisitie van Pic<span class=\"_ _2\"></span>anol Group Op 8 juli 2022 <span class=\"_ _2\"></span>kondigden Tessenderl<span class=\"_ _2\"></span>o Group en Picanol Gr<span class=\"_ _2\"></span>oup hun voornemen a<span class=\"_ _2\"></span>an om de industri\u00ebl<span class=\"_ _2\"></span>e activiteiten <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>beide <span class=\"_ _26\"></span>ondernemingen <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>combineren <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>industri\u00eble <span class=\"_ _26\"></span>groep. <span class=\"_ _26\"></span>Vanaf <span class=\"_ _26\"></span>2013 <span class=\"_ _26\"></span>was <span class=\"_ _2\"></span>Picanol<span class=\"_ _2\"></span> Group <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>referentieaand<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>lhouder <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _50\"></span>Group <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>vanaf <span class=\"_ _50\"></span>2019 <span class=\"_ _25\"></span>werd <span class=\"_ _50\"></span>Te<span class=\"_ _0\"></span>ssenderlo <span class=\"_ _50\"></span>Group volledig <span class=\"_ _29\"> </span>opgenomen <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _29\"> </span>geconsolideerde <span class=\"_ _29\"> </span>resultaten <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _29\"> </span>Group. <span class=\"_ _29\"> </span>Op <span class=\"_ _1f\"> </span>datum <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de aankondiging <span class=\"_ _1e\"> </span>hield  Picano<span class=\"_ _2\"></span>l  Group, <span class=\"_ _1e\"> </span>via  zijn <span class=\"_ _1b\"> </span>100% <span class=\"_ _1b\"> </span>dochteronderne<span class=\"_ _2\"></span>ming  Verb<span class=\"_ _2\"></span>rugge  n<span class=\"_ _2\"></span>v,  21.8<span class=\"_ _2\"></span>60.003 (50,65%) aandelen aan<span class=\"_ _2\"></span> in Tessenderl<span class=\"_ _2\"></span>o Group, die 62,8<span class=\"_ _2\"></span>9% van de stemr<span class=\"_ _2\"></span>echten vertegenwo<span class=\"_ _2\"></span>ordigde<span class=\"lse\">n.</span> Mede <span class=\"_ _25\"></span>gebaseerd <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>\u201ccorporate <span class=\"_ _25\"></span>opportunity\u201d <span class=\"_ _25\"></span>afweging<span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>werd <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>beide <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ndernemingen <span class=\"_ _50\"></span>als aangewezen  beoorde<span class=\"_ _2\"></span>eld  de  groep  naar<span class=\"_ _2\"></span>  de  toekomst<span class=\"_ _2\"></span>  toe  als  \u00e9\u00e9n  g<span class=\"_ _2\"></span>e\u00efntegreerde  groep<span class=\"_ _2\"></span>  met  \u00e9\u00e9n beursnotering te kunnen <span class=\"_ _0\"></span>aansturen vanuit \u00e9\u00e9n <span class=\"_ _0\"></span>raad van <span class=\"_ _0\"></span>bestuur, hetgeen ook <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>jkomende liquiditeit zou <span class=\"_ _26\"></span>verschaffen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>aandeelhouders <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>Picanol <span class=\"_ _26\"></span>Group. <span class=\"_ _26\"></span>Daartoe <span class=\"_ _2\"></span>zouden, <span class=\"_ _26\"></span>via <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>ruilbod, <span class=\"_ _26\"></span>aandelen Tessenderlo <span class=\"_ _1b\"> </span>Group  aang<span class=\"_ _2\"></span>eboden <span class=\"_ _1b\"> </span>worden  aan<span class=\"_ _2\"></span>  de <span class=\"_ _1e\"> </span>Picanol  Group<span class=\"_ _2\"></span>  aandeelhoud<span class=\"_ _26\"></span>ers  in  ruil <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r  hun<span class=\"_ _2\"></span> aandelen. De  buiteng<span class=\"_ _2\"></span>ewone  alge<span class=\"_ _2\"></span>mene <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>ergadering<span class=\"_ _2\"></span>  op  1<span class=\"_ _2\"></span>8  oktober<span class=\"_ _2\"></span>  2022 <span class=\"_ _1e\"> </span>ke<span class=\"_ _0\"></span>urde  d<span class=\"_ _2\"></span>e  kap<span class=\"_ _2\"></span>itaalverhoging <span class=\"_ _1b\"> </span>door inbreng <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>natura <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>aandelen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>vennootschap <span class=\"_ _25\"></span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _25\"></span>nv <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>kader <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>vrijwillig <span class=\"_ _25\"></span>en voorwaardelijk openb<span class=\"_ _2\"></span>aar ruil<span class=\"_ _2\"></span>bod goed. Naar  aanleiding  van  deze  goedkeuring  heeft  Tesse<span class=\"_ _2\"></span>nderlo  Group  een  vrijwillig  openbaar  ruilbod<span class=\"_ _2\"></span> uitgebracht <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>aandelen <span class=\"_ _25\"></span>uitgegeven <span class=\"_ _25\"></span>door <span class=\"_ _32\"></span>Picanol <span class=\"_ _32\"></span>Group. <span class=\"_ _25\"></span>Meer <span class=\"_ _32\"></span>bepaald <span class=\"_ _25\"></span>werd <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>alle <span class=\"_ _25\"></span>Picanol Group aandeelhouders de mogelijkheid geb<span class=\"_ _2\"></span>oden om hun Picanol <span class=\"_ _0\"></span>Group aandelen om te ruilen tegen nieuwe <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _25\"></span>Group. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>ruilvoet <span class=\"_ _50\"></span>bedroeg <span class=\"_ _25\"></span>2,36 <span class=\"_ _25\"></span>nieuwe <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Tessenderlo Group per ingebra<span class=\"_ _2\"></span>cht aandeel in Pican<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>l Group. Tijdens de in<span class=\"_ _2\"></span>iti\u00eble aanvaard<span class=\"_ _26\"></span>ingsperiode werden 1<span class=\"_ _2\"></span>7.554.604 Pican<span class=\"_ _2\"></span>ol Group aand<span class=\"_ _2\"></span>elen <span class=\"_ _2\"></span>ingebracht in<span class=\"_ _2\"></span> het ruilbod. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>betaling van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>biedprijs, <span class=\"_ _0\"></span>bestaande uit <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nieuwe <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de vergoeding v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fracties van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>nieuwe <span class=\"_ _0\"></span>aandelen in <span class=\"_ _0\"></span>geld,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vond <span class=\"_ _0\"></span>plaats <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>maandag <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>januari <span class=\"_ _0\"></span>2023. Op <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>datum <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>41.42<span class=\"_ _2\"></span>8.134 <span class=\"_ _26\"></span>nieuwe aan<span class=\"_ _2\"></span>delen <span class=\"_ _26\"></span>uitgegeven <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o Gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>up <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>het geplaatst <span class=\"_ _26\"></span>kapitaal <span class=\"_ _26\"></span>en u<span class=\"_ _2\"></span>itgiftepremies<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>verhoogd <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>pectievelijk <span class=\"_ _26\"></span>207.579.351 <span class=\"_ _26\"></span>EUR <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>1.473.988.607<span class=\"_ _2\"></span> EUR. De nieuwe aandelen werden op 2 januari 2023 genoteerd op Euronext Brussels. Bijgevolg bezat<span class=\"_ _2\"></span> Tessenderlo Group <span class=\"_ _2\"></span>97,90% van de aand<span class=\"_ _2\"></span>elen in Picanol<span class=\"_ _2\"></span> Group vanaf 2 janu<span class=\"_ _2\"></span>ari 2023. In januari 2023 ging Te<span class=\"_ _0\"></span>ssend<span class=\"_ _2\"></span>erlo Group over tot <span class=\"_ _0\"></span>de verplichte heropening van het vrijwillig openbaar ruilbod <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>alle <span class=\"_ _26\"></span>aandelen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>Picanol <span class=\"_ _2\"></span>Group. <span class=\"_ _26\"></span>Tijdens <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>heropening <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>bijkomend <span class=\"_ _26\"></span>255.735 <span class=\"_ _26\"></span>Picanol Group <span class=\"_ _2\"></span>aandel<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>ingebracht <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>ruilbod. <span class=\"_ _26\"></span>Bijgevolg b<span class=\"_ _2\"></span>ezat <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _26\"></span>9<span class=\"_ _0\"></span>9,32% <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>aandelen in <span class=\"_ _32\"></span>Picanol <span class=\"_ _32\"></span>Group. <span class=\"_ _32\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _32\"></span>betaling <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>biedprijs, <span class=\"_ _32\"></span>bestaande <span class=\"_ _32\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>nieuwe <span class=\"_ _32\"></span>aandelen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Tessenderlo Group en d<span class=\"_ _2\"></span>e vergoedin<span class=\"_ _2\"></span>g va<span class=\"_ _2\"></span>n de fractie<span class=\"_ _2\"></span>s van <span class=\"_ _2\"></span>de nieuwe<span class=\"_ _2\"></span> aandelen <span class=\"_ _2\"></span>in geld, <span class=\"_ _26\"></span>vo<span class=\"_ _0\"></span>nd pla<span class=\"_ _2\"></span>ats in febr<span class=\"_ _2\"></span>uari 20<span class=\"_ _2\"></span>23. 603.307 <span class=\"_ _50\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>aandelen <span class=\"_ _1c\"></span>werden <span class=\"_ _50\"></span>uitgegeven <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _1c\"></span>geplaatst <span class=\"_ _1c\"></span>kapitaal <span class=\"_ _50\"></span>en uitgiftepremies <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>verhoogd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>respectievelijk<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>3.022.923 <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>21.465.30<span class=\"_ _2\"></span>8 <span class=\"_ _1c\"></span>EUR. <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>nieuwe aandelen werden <span class=\"_ _2\"></span>op 10 februari 2023 g<span class=\"_ _2\"></span>enoteerd op Euronext<span class=\"_ _2\"></span> Brussels. Gezien Tessenderlo Group<span class=\"_ _2\"></span>, samen met de met hem in onderli<span class=\"_ _2\"></span>ng overleg handelen<span class=\"_ _2\"></span>de personen, meer dan <span class=\"_ _2\"></span>95% <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e aan<span class=\"_ _2\"></span>delen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>aanhield <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>minstens <span class=\"_ _26\"></span>90% van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aand<span class=\"_ _2\"></span>elen had <span class=\"_ _26\"></span>verworven<span class=\"_ _2\"></span> die <span class=\"_ _1c\"></span>voorwerp <span class=\"_ _0\"></span>uitmaakten <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>ruilbod, <span class=\"_ _1c\"></span>kon <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>overblijven<span class=\"_ _2\"></span>de <span class=\"_ _1c\"></span>aandeelhouders van <span class=\"_ _0\"></span>Picanol <span class=\"_ _1c\"></span>Group verplichten <span class=\"_ _1c\"></span>hun P<span class=\"_ _0\"></span>icanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>ruilen <span class=\"_ _0\"></span>tegen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>biedprijs. <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _0\"></span>besloot daarom <span class=\"_ _0\"></span>over <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>gaan tot <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>finale <span class=\"_ _0\"></span>heropening van <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ruilbod <span class=\"_ _0\"></span>voor aanvaarding <span class=\"_ _0\"></span>met oog <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>verwerving <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>res<span class=\"_ _0\"></span>terende <span class=\"_ _50\"></span>121.427 <span class=\"_ _50\"></span>Picanol <span class=\"_ _50\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _50\"></span>aandelen. <span class=\"_ _50\"></span>De <span class=\"_ _25\"></span>heropening <span class=\"_ _50\"></span>had <span class=\"_ _25\"></span>het effect van een ver<span class=\"_ _2\"></span>eenvoudig<span class=\"_ _2\"></span>d uitkoopbod.<span class=\"_ _6d\"> </span>In <span class=\"_ _0\"></span>februari <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>heropende <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>openbaar <span class=\"_ _0\"></span>ruilbod <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>resterend<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>aandelen van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _50\"></span>Group. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>heropening <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>ereenvoud<span class=\"_ _2\"></span>igd <span class=\"_ _1c\"></span>uitkoopbod <span class=\"_ _50\"></span>resulteerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>schrapping van de notering<span class=\"_ _26\"></span> v<span class=\"_ _0\"></span>an Picano<span class=\"_ _2\"></span>l Group op Eur<span class=\"_ _2\"></span>onext op 3 <span class=\"_ _2\"></span>maart 2023, na het<span class=\"_ _2\"></span> sluiten van de<span class=\"_ _2\"></span> markt. Tijd<span class=\"_ _2\"></span>ens deze <span class=\"_ _33\"> </span>heropening <span class=\"_ _33\"> </span>werden <span class=\"_ _33\"> </span>90.695 <span class=\"_ _33\"> </span>aandelen <span class=\"_ _33\"> </span>bijkomend <span class=\"_ _33\"> </span>ingebracht <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>ruilbod, <span class=\"_ _33\"> </span>terwijl <span class=\"_ _33\"> </span>30.732 aandelen <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>werden ingebracht. <span class=\"_ _0\"></span>Aandelen <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>niet waren <span class=\"_ _1c\"></span>aangeboden<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>voorafgaand<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>sluiting van de <span class=\"_ _0\"></span>finale aanvaard<span class=\"_ _2\"></span>ingsperiode, werden van rechtswege aan Tessenderlo Group overgedragen en<span class=\"_ _26\"></span> de betrokken <span class=\"_ _0\"></span>aandeelhoud<span class=\"_ _2\"></span>ers <span class=\"_ _0\"></span>zullen bij de <span class=\"_ _0\"></span>Deposito- <span class=\"_ _0\"></span>en Consignatiekas om <span class=\"_ _0\"></span>betaling van <span class=\"_ _0\"></span>de biedprijs voor <span class=\"_ _26\"></span>hun <span class=\"_ _26\"></span>aandelen <span class=\"_ _56\"></span>moeten <span class=\"_ _26\"></span>verzoeken. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _26\"></span>betaling <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>biedprijs, <span class=\"_ _26\"></span>bestaande <span class=\"_ _26\"></span>uit <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>nieuwe <span class=\"_ _26\"></span>aande<span class=\"_ _0\"></span>len<span class=\"_ _2\"></span> in <span class=\"_ _2\"></span>Tessenderlo Gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>up en <span class=\"_ _26\"></span>de vergoedi<span class=\"_ _2\"></span>ng van <span class=\"_ _26\"></span>de fracties <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>nieuwe a<span class=\"_ _2\"></span>andelen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>geld, vond <span class=\"_ _26\"></span>plaats in maart <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>286.342 nieuwe <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>uitgegeven <span class=\"_ _0\"></span>door Te<span class=\"_ _0\"></span>ssenderl<span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>geplaatst kapitaal en uitgiftepremies<span class=\"_ _2\"></span> werd verhoogd met respectiev<span class=\"_ _2\"></span>elijk 1.434.742 EUR en 10.187.880 EUR. De<span class=\"_ _2\"></span> nieuwe <span class=\"_ _1d\"> </span>aandelen <span class=\"_ _1d\"> </span>werden <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>17 <span class=\"_ _1d\"> </span>maart <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>genoteerd <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>Euronext <span class=\"_ _1d\"> </span>Brussels. <span class=\"_ _1d\"> </span>Bijgevolg <span class=\"_ _1d\"> </span>bezat<span class=\"_ _2\"></span> Tessenderlo Group <span class=\"_ _2\"></span>100% van de aand<span class=\"_ _2\"></span>elen van Pican<span class=\"_ _2\"></span>ol Group. Vanaf <span class=\"_ _25\"></span>januari <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>Picanol <span class=\"_ _32\"></span>Group <span class=\"_ _25\"></span>vo<span class=\"_ _0\"></span>lledig <span class=\"_ _25\"></span>geconsolideerd <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>resultaten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>Tessenderlo<span class=\"_ _2\"></span> Group. Het <span class=\"_ _50\"></span>management <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>oordeelde <span class=\"_ _50\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>waarderingsregels <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>moet <span class=\"_ _50\"></span>toepassen, met betrek<span class=\"_ _2\"></span>king t<span class=\"_ _2\"></span>ot de in<span class=\"_ _2\"></span>breng <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>geconsolid<span class=\"_ _2\"></span>eerde j<span class=\"_ _2\"></span>aarrekening <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>groep d<span class=\"_ _2\"></span>ie opg<span class=\"_ _2\"></span>esteld werd <span class=\"_ _2\"></span>in overeenstem<span class=\"_ _2\"></span>ming met <span class=\"_ _0\"></span>de International Financial Reporting Standards <span class=\"_ _0\"></span>(IFRS) zoals goedgekeurd door de Europese Uni<span class=\"_ _2\"></span>e, niet binnen het toepa<span class=\"_ _2\"></span>ssingsgebied van IFRS<span class=\"_ _2\"></span> 3 vallen, aangezie<span class=\"_ _2\"></span>n: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">indien <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _1e\"> </span>boekhoudkun<span class=\"_ _2\"></span>dig <span class=\"_ _1e\"> </span>zou <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>besch<span class=\"_ _2\"></span>ouwd <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>overnemende <span class=\"_ _1e\"> </span>partij <span class=\"_ _31\"> </span>(\u201cthe </span></span>accounting <span class=\"_ _29\"> </span>acquirer\u201d<span class=\"_ _2\"></span>) <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>Picanol <span class=\"_ _29\"> </span>Group,<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>inbreng <span class=\"_ _29\"> </span>voldoet <span class=\"_ _29\"> </span>aan<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>definitie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>een bedrijfscombinatie,<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aar <span class=\"_ _2\"></span>is <span class=\"_ _26\"></span>uitgesloten <span class=\"_ _26\"></span>van h<span class=\"_ _2\"></span>et <span class=\"_ _26\"></span>toepassingsgebied <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>IFRS <span class=\"_ _26\"></span>3 aan<span class=\"_ _2\"></span>gezien <span class=\"_ _26\"></span>het een<span class=\"_ _2\"></span> bedrijfscombinatie<span class=\"_ _2\"></span> betreft tussen enti<span class=\"_ _2\"></span>teiten onder ge<span class=\"_ _2\"></span>meenschappelijke c<span class=\"_ _2\"></span>ontrole en; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">indien d<span class=\"_ _2\"></span>e groep boekhoudk<span class=\"_ _2\"></span>undig <span class=\"_ _2\"></span>niet wordt beschouw<span class=\"_ _2\"></span>d als d<span class=\"_ _2\"></span>e overnemende <span class=\"_ _2\"></span>partij, de <span class=\"_ _2\"></span>inbreng<span class=\"_ _2\"></span> </span></span>geen <span class=\"_ _1c\"></span>bedrijfscombinatie <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>aangezien <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>reeds <span class=\"_ _1c\"></span>v\u00f3\u00f3r <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>inbreng <span class=\"_ _1c\"></span>controle <span class=\"_ _0\"></span>uitoefent over Tessenderlo <span class=\"_ _2\"></span>Group nv en g\u00e9\u00e9n<span class=\"_ _2\"></span> controle zal <span class=\"_ _2\"></span>verkrijgen als gevolg <span class=\"_ _2\"></span>van de inbreng.  De transac<span class=\"_ _2\"></span>tie w<span class=\"_ _2\"></span>ordt be<span class=\"_ _2\"></span>oordeeld als<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>\u201ccommon<span class=\"_ _2\"></span> control\u201d<span class=\"_ _2\"></span> transacti<span class=\"_ _2\"></span>e aangezi<span class=\"_ _2\"></span>en d<span class=\"_ _2\"></span>e zeggenschap<span class=\"_ _2\"></span> voor<span class=\"_ _2\"></span> en <span class=\"_ _50\"></span>na <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>uiteindelijk <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>handen <span class=\"_ _25\"></span>blijft <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>dezelfde <span class=\"_ _50\"></span>meerderheidsaand<span class=\"_ _2\"></span>eelhouder <span class=\"_ _50\"></span>(Oostiep Group bv). Bijgevolg heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep besloten <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inbreng buiten het <span class=\"_ _0\"></span>toepassingsgebied van IFRS <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>valt, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>er geen <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>vereisten <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>specifiek<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>inbreng. <span class=\"_ _1c\"></span>Bijgevol<span class=\"_ _2\"></span>g <span class=\"_ _1c\"></span>heeft <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>de vereisten <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  IA<span class=\"_ _2\"></span>S  8.<span class=\"_ _2\"></span>10-12  in<span class=\"_ _2\"></span>  overwegi<span class=\"_ _2\"></span>ng  g<span class=\"_ _2\"></span>enomen <span class=\"_ _1b\"> </span>om  de <span class=\"_ _1b\"> </span>volgende <span class=\"_ _1b\"> </span>grondsla<span class=\"_ _2\"></span>gen  voor <span class=\"_ _1e\"> </span>financi\u00eble verslaggeving v<span class=\"_ _2\"></span>oor de inbreng te ont<span class=\"_ _2\"></span>wikkelen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>passiva <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>gewaardeerd <span class=\"_ _1e\"> </span>tegen <span class=\"_ _1e\"> </span>hun <span class=\"_ _1e\"> </span>boekwaarde, <span class=\"_ _1e\"> </span>zoals <span class=\"_ _1b\"> </span>gerapporte<span class=\"_ _2\"></span>erd <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>de </span></span>jaarrekening <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>Picanol <span class=\"_ _1e\"> </span>Group <span class=\"_ _1e\"> </span>v\u00f3\u00f3r <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>inbreng, <span class=\"_ _1e\"> </span>met <span class=\"_ _1e\"> </span>inbegrip <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _1e\"> </span>Group toegepaste <span class=\"_ _25\"></span>boekhoudkundige <span class=\"_ _50\"></span>aanpassingen <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>per <span class=\"_ _25\"></span>1 <span class=\"_ _32\"></span>januari <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>019 <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>d<span class=\"_ _0\"></span><span class=\"ls32\">e </span>gerelateerde <span class=\"_ _1d\"> </span>goodwill <span class=\"_ _1d\"> </span>als <span class=\"_ _1d\"> </span>gevolg <span class=\"_ _29\"> </span>hier<span class=\"_ _2\"></span>van. <span class=\"_ _1d\"> </span>Dit <span class=\"_ _29\"> </span>impl<span class=\"_ _2\"></span>iceert <span class=\"_ _1d\"> </span>dat <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>activa <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>passiva <span class=\"_ _1d\"> </span>zullen aansluiten <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>de gepu<span class=\"_ _2\"></span>bliceerde <span class=\"_ _2\"></span>geconsolideerd<span class=\"_ _2\"></span>e jaar<span class=\"_ _26\"></span>reke<span class=\"_ _0\"></span>ning <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>voor h<span class=\"_ _2\"></span>et jaar<span class=\"_ _26\"></span> eindigend <span class=\"_ _0\"></span>op <span class=\"_ _50\"></span>31 <span class=\"_ _1c\"></span>december <span class=\"_ _0\"></span>2022. <span class=\"_ _50\"></span>Gezien <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>onbeschikbaarheid<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>IFRS <span class=\"_ _1c\"></span>rich<span class=\"_ _0\"></span>tlijnen, <span class=\"_ _0\"></span>heeft <span class=\"_ _50\"></span>het management <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>dit <span class=\"_ _25\"></span>verband <span class=\"_ _50\"></span>US <span class=\"_ _25\"></span>GAAP<span class=\"_ _0\"></span>-richtlijn <span class=\"_ _50\"></span>ASC <span class=\"_ _25\"></span>805<span class=\"_ _0\"></span>-<span class=\"ls1\">50</span>-<span class=\"_ _2\"></span><span class=\"ls1\">30<span class=\"ls0\">-5 <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>aanmerking <span class=\"_ _50\"></span>genomen, <span class=\"_ _25\"></span>die </span></span>stelt: <span class=\"_ _2\"></span>\u201c<span class=\"ff4\">Bij de a<span class=\"_ _2\"></span>dministratieve <span class=\"_ _2\"></span>verwerking <span class=\"_ _2\"></span>van een <span class=\"_ _2\"></span>overd<span class=\"_ _2\"></span>racht van a<span class=\"_ _2\"></span>ctiva of<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>ruil van<span class=\"_ _2\"></span> aandelen </span>tussen <span class=\"_ _2\"></span>entiteiten <span class=\"_ _26\"></span>waarover <span class=\"_ _2\"></span>gezamenlijk <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>zeggenschap <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>uitgeoefen<span class=\"_ _2\"></span>d, dien<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de entiteit <span class=\"_ _2\"></span>die de <span class=\"_ _32\"></span>netto-activa<span class=\"_ _2\"></span> <span class=\"_ _32\"> </span>of <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aandelenbela<span class=\"_ _2\"></span>ngen <span class=\"_ _25\"></span>ontvangt, <span class=\"_ _32\"> </span>de <span class=\"_ _25\"></span>overgedragen <span class=\"_ _25\"></span>activa <span class=\"_ _32\"> </span>en <span class=\"_ _25\"></span>ver<span class=\"_ _0\"></span>plichtingen aanvankelijk te waarderen tegen hun boekwaarde in <span class=\"_ _0\"></span>de financi\u00eble staten van de <span class=\"_ _0\"></span>overdragende entiteit op de datum <span class=\"_ _2\"></span>van de overdracht.<span class=\"_ _6d\"> </span>Indien <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde<span class=\"_ _2\"></span> van <span class=\"_ _26\"></span>de ove<span class=\"_ _2\"></span>rgedragen <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>en verpli<span class=\"_ _2\"></span>chtingen <span class=\"_ _2\"></span>verschilt <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e his<span class=\"_ _2\"></span>torische kost <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>moedermaatscha<span class=\"_ _2\"></span>ppij <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>entiteiten<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>waarover <span class=\"_ _26\"></span>gezamenlijk <span class=\"_ _56\"></span>de <span class=\"_ _2\"></span>zeggensch<span class=\"_ _2\"></span>ap <span class=\"_ _26\"></span>wordt uitgeoefend, <span class=\"_ _1e\"> </span>bijvoorbeeld <span class=\"_ _31\"> </span>omdat <span class=\"_ _1e\"> </span>\"pushdown\" <span class=\"_ _1e\"> </span>accounting<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>niet <span class=\"_ _1b\"> </span>was <span class=\"_ _1e\"> </span>toegepast,<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>dan <span class=\"_ _1b\"> </span>dient <span class=\"_ _1e\"> </span>de jaarrekening <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>ontvangende <span class=\"_ _1f\"> </span>entiteit <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>overgedragen <span class=\"_ _1f\"> </span>activa <span class=\"_ _20\"> </span>en <span class=\"_ _1f\"> </span>verplichtingen <span class=\"_ _1f\"> </span>te weerspiegelen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tegen <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>historische <span class=\"_ _31\"> </span>kostprijs <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _31\"> </span>moedermaatschappij <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>entiteiten waarover <span class=\"_ _50\"></span>gezamenlijk <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>zeggenschap <span class=\"_ _1c\"></span>wordt <span class=\"_ _25\"></span>uitgeoefend.<span class=\"ff3\">\u201d <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>aanpassingen <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>toewijzing </span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>aankoopprijs, <span class=\"_ _1c\"></span>zoals <span class=\"_ _1c\"></span>toegepast <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _0\"></span>op <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>per <span class=\"_ _1c\"></span>1 <span class=\"_ _1c\"></span>j<span class=\"_ _0\"></span>anuari 2019 hebben betr<span class=\"_ _2\"></span>ekking op: -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Re\u00eble waarde aan<span class=\"_ _2\"></span>passingen van <span class=\"_ _2\"></span>materi\u00eble vaste a<span class=\"_ _2\"></span>ctiva </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De opname van go<span class=\"_ _2\"></span>odwill </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Re\u00eble waarde aan<span class=\"_ _2\"></span>passingen van i<span class=\"_ _2\"></span>mmateri\u00eble vast<span class=\"_ _2\"></span>e activa </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Re\u00eble waarde aan<span class=\"_ _2\"></span>passingen van e<span class=\"_ _2\"></span>en rentedragende fi<span class=\"_ _2\"></span>nanci\u00eble schuld </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Uitgestelde belas<span class=\"_ _2\"></span>tingschulden op de hierb<span class=\"_ _2\"></span>oven besch<span class=\"_ _2\"></span>reven re\u00eble waard<span class=\"_ _2\"></span>e aanpassingen  </span></span>De <span class=\"_ _1c\"></span>impact <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>toewijzi<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>aankoopprijs <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>geconsolideerde <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrek<span class=\"_ _2\"></span>ening hebben b<span class=\"_ _2\"></span>etrekking op: </span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Bijkomende <span class=\"_ _32\"></span>jaarlijkse <span class=\"_ _31\"> </span>afschrijving<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _32\"></span>aanpassingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>hierboven<span class=\"_ _2\"></span> </span></span>beschreven vaste<span class=\"_ _2\"></span> activa -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _56\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>interestkosten <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>een r<span class=\"_ _26\"></span>entedragende <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _26\"></span>schuld <span class=\"_ _26\"></span>zoals <span class=\"_ _26\"></span>hierboven </span></span>beschreven -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Uitgestelde belas<span class=\"_ _2\"></span>tingen ten gevolge <span class=\"_ _2\"></span>van de hierbove<span class=\"_ _2\"></span>n beschreven aanpassinge<span class=\"_ _2\"></span>n </span></span>Deze <span class=\"_ _1d\"> </span>aanpassingen <span class=\"_ _33\"> </span>zullen <span class=\"_ _1d\"> </span>blijvende <span class=\"_ _1d\"> </span>gevolgen <span class=\"_ _33\"> </span>hebben <span class=\"_ _1d\"> </span>voor <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> van Tessenderlo Group, <span class=\"_ _2\"></span>maar de bedr<span class=\"_ _2\"></span>agen zullen wijzigen <span class=\"_ _2\"></span>over tijd. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het totaalb<span class=\"_ _2\"></span>edrag <span class=\"_ _2\"></span>van het<span class=\"_ _2\"></span> eigen <span class=\"_ _2\"></span>vermogen<span class=\"_ _2\"></span> werd b<span class=\"_ _26\"></span>epaald op <span class=\"_ _2\"></span>basis van<span class=\"_ _2\"></span> het <span class=\"_ _2\"></span>gerappo<span class=\"_ _2\"></span>rteerde eig<span class=\"_ _2\"></span>en </span></span>vermogen <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>Picanol <span class=\"_ _20\"> </span>Group <span class=\"_ _20\"> </span>zoals <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>toelichting <span class=\"_ _1f\"> </span>31 <span class=\"_ _27\"> </span>- <span class=\"_ _20\"> </span>Gebeurtenissen <span class=\"_ _20\"> </span>na balansdatum <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>gepubliceerde <span class=\"_ _1c\"></span>geconsolideerde <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _50\"></span>staten <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _50\"></span>G<span class=\"_ _0\"></span>roup per 31 <span class=\"_ _0\"></span>december 2022 (1.919,2 miljoen EUR), <span class=\"_ _0\"></span>na opname van <span class=\"_ _0\"></span>een aanpassing van <span class=\"_ _1c\"></span>-9,7 miljoen EUR <span class=\"_ _26\"></span>met be<span class=\"_ _2\"></span>trekking <span class=\"_ _26\"></span>tot d<span class=\"_ _26\"></span>e goodwill<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _26\"></span>Picanol <span class=\"_ _26\"></span>Group <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>toegewezen <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>het b<span class=\"_ _2\"></span>edrijfssegment<span class=\"_ _2\"></span> T-Power. <span class=\"_ _32\"></span>In <span class=\"_ _25\"></span>2022 <span class=\"_ _32\"></span>erkende<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijz<span class=\"_ _2\"></span>ondere <span class=\"_ _25\"></span>waardevermi<span class=\"_ _0\"></span>ndering <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>een bedrag van <span class=\"_ _0\"></span>-37,6 miljoen EUR o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>de activa van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroo<span class=\"_ _2\"></span>mgenererende eenheid T<span class=\"_ _0\"></span>-Power en bijgevolg <span class=\"_ _26\"></span>was <span class=\"_ _26\"></span>een b<span class=\"_ _2\"></span>ijzondere <span class=\"_ _26\"></span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>eveneens <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>toepassing <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gerelateerde goodwill. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De eig<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>delen aang<span class=\"_ _2\"></span>ehouden <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>icanol G<span class=\"_ _2\"></span>roup <span class=\"_ _2\"></span>(Picanol <span class=\"_ _26\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _2\"></span>bezit <span class=\"_ _2\"></span>21.860.00<span class=\"_ _2\"></span>3 aandelen<span class=\"_ _2\"></span> </span></span>van <span class=\"_ _0\"></span>Te<span class=\"_ _0\"></span>ssenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>haar <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Verbrugge <span class=\"_ _0\"></span>nv) <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>op basis <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _56\"></span>Group <span class=\"_ _26\"></span>aandeel <span class=\"_ _56\"></span>zo<span class=\"_ _0\"></span>als <span class=\"_ _56\"></span>werd <span class=\"_ _26\"></span>vastgelegd <span class=\"_ _56\"></span>voor<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bepaling<span class=\"_ _2\"></span> van de <span class=\"_ _2\"></span>ruilverhoudin<span class=\"_ _2\"></span>g (40,5<span class=\"_ _2\"></span>9 EUR). <span class=\"_ _2\"></span>Als e<span class=\"_ _2\"></span>en verd<span class=\"_ _2\"></span>ere ver<span class=\"_ _2\"></span>eenvoudiging<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de groep<span class=\"_ _2\"></span>sstructuur na<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>transactie, <span class=\"_ _25\"></span>fusioneerde <span class=\"_ _25\"></span>Verbrugge <span class=\"_ _32\"></span>nv <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>Picanol <span class=\"_ _25\"></span>nv <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>31 <span class=\"_ _32\"></span>juli <span class=\"_ _25\"></span>2023. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>heeft <span class=\"_ _25\"></span>de intentie <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>eigen <span class=\"_ _1c\"></span>aandelen, <span class=\"_ _1c\"></span>nu <span class=\"_ _1c\"></span>aangehouden <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>rechtstreekse <span class=\"_ _1c\"></span>dochteronderneming Picanol nv, te verni<span class=\"_ _2\"></span>etigen in 2024.<span class=\"_ _6d\"> </span>De <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>nderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _2\"></span>toon <span class=\"_ _26\"></span>de impact <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overname <span class=\"_ _26\"></span>van Pican<span class=\"_ _2\"></span>ol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>balans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>groep vanaf januari 20<span class=\"_ _2\"></span>23: (Miljoen EUR) Re\u00eble waarde aanpassingen op Tessenderlo Group, erkend door Picanol Group Picanol Group Totaal Totaal vaste activa<span class=\"_ _2\"></span> 365,0  166,9  531,9  Materi\u00eb<span class=\"_ _2\"></span>le vaste activa (toe<span class=\"_ _2\"></span>lichting 11) 114,9  88,0  202,9  Goodwill 0,4  - 0,4  Immateri\u00ebl<span class=\"_ _2\"></span>e activa (toelicht<span class=\"_ _2\"></span>ing 13) 249,8  0,8  250,6  Overige be<span class=\"_ _2\"></span>leggingen - 75,2  75,2  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen - 1,3  1,3  Handels- en ov<span class=\"_ _2\"></span>erige vorde<span class=\"_ _2\"></span>ringen - 1,6  1,6  Totaal vlottende acti<span class=\"_ _2\"></span>va 0,0  258,9  258,9  Voorraden - 107,5  107,5  Handels- en ov<span class=\"_ _2\"></span>erige vorde<span class=\"_ _2\"></span>ringen - 105,8  105,8  Belasti<span class=\"_ _2\"></span>ngvorderingen - 6,4  6,4  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en - 39,3  39,3  Activa aangeho<span class=\"_ _2\"></span>uden voor verkoop<span class=\"_ _2\"></span> 0,0  0,2  0,2  Totaal acti<span class=\"_ _2\"></span>va 365,0  426,0  791,0  Totaal schulden o<span class=\"_ _2\"></span>p meer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r 89,0  8,8  97,8  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 1,1  1,6  2,8  Personeel<span class=\"_ _2\"></span>sbeloningen - 3,0  3,0  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 87,8  4,1  92,0  Totaal schulden o<span class=\"_ _2\"></span>p ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 0,0  187,0  187,0  Financi\u00ebl<span class=\"_ _2\"></span>e schulden - 2,5  2,5  Handels- en ov<span class=\"_ _2\"></span>erige schulde<span class=\"_ _2\"></span>n - 178,6  178,6  Te betalen <span class=\"_ _2\"></span>belastingen - 1,8  1,8  Personeel<span class=\"_ _2\"></span>sbeloningen - 0,6  0,6  Voorzieningen<span class=\"_ _2\"></span> - 3,4  3,4  Totaal schulden<span class=\"_ _2\"></span> 89,0  195,7  284,7  Overgenomen netto act<span class=\"_ _2\"></span>ief  276,0  230,3  506,3  Eigen aandelen <span class=\"_ _2\"></span>verworven <span class=\"_ _2\"></span>door Tessenderlo Group<span class=\"_ _2\"></span> nv 887,3  Totaal overgeno<span class=\"_ _2\"></span>men netto actief  1.393,6  Toename van geplaat<span class=\"_ _2\"></span>st kapit<span class=\"_ _2\"></span>aal en uitgiftepre<span class=\"_ _2\"></span>mies door uitgifte v<span class=\"_ _2\"></span>an nieuwe aandel<span class=\"_ _2\"></span>en door Tessender<span class=\"_ _2\"></span>lo Group nv -1.717,7  Reserves gerelat<span class=\"_ _2\"></span>eerd aan de acquisit<span class=\"_ _2\"></span>ie van Picanol Group<span class=\"_ _2\"></span> -324,2  Acquisitie van een<span class=\"_ _2\"></span> voormalig Spaan<span class=\"_ _2\"></span>s renderingbedrijf In <span class=\"_ _32\"></span>januari <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>kondigde <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>dat <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>businessunit <span class=\"_ _32\"></span>Akiolis <span class=\"_ _32\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _32\"></span>Bio-valorization) <span class=\"_ _32\"></span>het onroerend goed en de pro<span class=\"_ _2\"></span>ductie-activa van een voor<span class=\"_ _2\"></span>malig Spaans renderingb<span class=\"_ _2\"></span>edrijf (Ribera d'Ondara,<span class=\"_ _26\"></span> Lleida, <span class=\"_ _32\"></span>Spanje) <span class=\"_ _31\"> </span>heeft <span class=\"_ _32\"></span>overgenomen. <span class=\"_ _32\"></span>De <span class=\"_ _31\"></span>fabriek <span class=\"_ _32\"></span>is <span class=\"_ _31\"></span>gespecialisee<span class=\"_ _2\"></span>rd <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>rendering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>varkens- <span class=\"_ _31\"> </span>en pluimvee <span class=\"_ _56\"></span>en <span class=\"_ _2\"></span>ligt <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>belangrijkste <span class=\"_ _26\"></span>regio's <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>varkens- <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>pluimveebedrijven <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>Spanje. <span class=\"_ _26\"></span>Deze overname zal <span class=\"_ _2\"></span>de acti<span class=\"_ _2\"></span>viteiten van <span class=\"_ _2\"></span>Akiolis uitbreid<span class=\"_ _2\"></span>en naar <span class=\"_ _2\"></span>het Iberisch schi<span class=\"_ _2\"></span>ereiland en <span class=\"_ _2\"></span>zal zijn<span class=\"_ _2\"></span> positie op<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>Europese <span class=\"_ _32\"></span>renderingmarkt <span class=\"_ _32\"></span>versterken. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>verwierf <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>onroerend <span class=\"_ _32\"></span>goed <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>productie<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>activa,  terwijl <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>industri\u00eble  proceskennis  van <span class=\"_ _33\"> </span>de  businessunit <span class=\"_ _4f\"> </span>Akio<span class=\"_ _0\"></span>lis  werd <span class=\"_ _33\"> </span>aangewend  om <span class=\"_ _33\"> </span>de<span class=\"_ _2\"></span> activiteiten <span class=\"_ _32\"></span>te <span class=\"_ _31\"> </span>hervatten <span class=\"_ _32\"></span>onder <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>naam <span class=\"_ _31\"> </span>Akiolis <span class=\"_ _32\"></span>Iberia. <span class=\"_ _32\"></span>D<span class=\"_ _0\"></span>oor <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>afwezigheid <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>substantieel proces <span class=\"_ _37\"> </span>oordeelde <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>groep <span class=\"_ _37\"> </span>dat <span class=\"_ _37\"> </span>deze <span class=\"_ _2a\"> </span>transacti<span class=\"_ _2\"></span>e <span class=\"_ _37\"> </span>niet <span class=\"_ _37\"> </span>v<span class=\"_ _0\"></span>oldeed <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>definitie<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>van<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>een<span class=\"_ _2\"></span> bedrijfscombinatie  in <span class=\"_ _1b\"> </span>overeenstemming<span class=\"_ _2\"></span>  met  IFRS  3  -  <span class=\"ff4\">Bedrijfscombinaties</span>.  De<span class=\"_ _2\"></span>  groep  erkende  de individueel identific<span class=\"_ _2\"></span>eerbare overg<span class=\"_ _2\"></span>enomen activa, <span class=\"_ _2\"></span>voornamelijk bestaan<span class=\"_ _2\"></span>de uit land en gebou<span class=\"_ _2\"></span>wen.<span class=\"_ _6d\"> </span>Verkopen: 40% <span class=\"_ _2\"></span>minderheidsbelang<span class=\"_ _2\"></span> van PB Brasil Indu<span class=\"_ _2\"></span>stria e Comercio de Gel<span class=\"_ _2\"></span>atinas Ltda In november <span class=\"_ _2\"></span>2022 kondigde de gr<span class=\"_ _2\"></span>oep aan dat de bu<span class=\"_ _2\"></span>sinessunit PB <span class=\"_ _2\"></span>Leiner (segment Bio-val<span class=\"_ _2\"></span>orization) in Brazili\u00eb een overeenkomst had gesloten met D&amp;D Participa\u00e7\u00f5es Societ\u00e1rias, \u00e9\u00e9n van de <span class=\"_ _0\"></span>belangrijkst<span class=\"_ _2\"></span>e leerlooierijgroep<span class=\"_ _2\"></span>en  van <span class=\"_ _1e\"> </span>het  land. <span class=\"_ _1e\"> </span>In  het  kader <span class=\"_ _1e\"> </span>van  deze <span class=\"_ _1b\"> </span>overeenkomst <span class=\"_ _1e\"> </span>heeft  D&amp;D <span class=\"_ _1b\"> </span>Participa\u00e7\u00f5es<span class=\"_ _2\"></span> Societ\u00e1rias een<span class=\"_ _2\"></span> minderheidsbelan<span class=\"_ _2\"></span>g van 40% <span class=\"_ _2\"></span>verworven in <span class=\"_ _2\"></span>PB Brasil Industria e<span class=\"_ _2\"></span> Comercio<span class=\"_ _2\"></span> de Gelatinas<span class=\"_ _2\"></span> Ltda. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>gecombineerde <span class=\"_ _50\"></span>kracht <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>twee <span class=\"_ _25\"></span>bedrijven <span class=\"_ _50\"></span>zal <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>lange <span class=\"_ _50\"></span>te<span class=\"_ _0\"></span>rmijn <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>duurzaam <span class=\"_ _25\"></span>aanbod mogelijk <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aken <span class=\"_ _26\"></span>van e<span class=\"_ _2\"></span>en pr<span class=\"_ _2\"></span>emium pr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ductgamma <span class=\"_ _26\"></span>van ru<span class=\"_ _2\"></span>ndergelatine <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p b<span class=\"_ _2\"></span>asis <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>de techn<span class=\"_ _2\"></span>ologie <span class=\"_ _2\"></span>van PB Leiner. De <span class=\"_ _0\"></span>verwerkingsk<span class=\"_ _2\"></span>eten voor runderhuiden van D&amp;D P<span class=\"_ _0\"></span>articipa\u00e7<span class=\"_ _2\"></span>\u00f5es <span class=\"_ _0\"></span>Societ\u00e1rias, in combinatie<span class=\"_ _2\"></span> met het <span class=\"_ _0\"></span>wereldwijde commerci\u00eble netwerk en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uitgebreid<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>knowhow van P<span class=\"_ _0\"></span>B Leiner op <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>gebie<span class=\"_ _0\"></span><span class=\"ls26\">d </span>van <span class=\"_ _31\"> </span>gelatineproduc<span class=\"_ _2\"></span>tie, <span class=\"_ _31\"> </span>zal <span class=\"_ _32\"></span>gelatine <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>uitstekende <span class=\"_ _32\"></span>kwaliteit <span class=\"_ _31\"> </span>garanderen. <span class=\"_ _32\"></span>Deze <span class=\"_ _31\"></span>transactie <span class=\"_ _32\"></span>werd <span class=\"_ _31\"> </span>in januari 2<span class=\"_ _2\"></span>023 afg<span class=\"_ _2\"></span>erond. De <span class=\"_ _26\"></span>opbrengst van <span class=\"_ _2\"></span>de ver<span class=\"_ _2\"></span>koop van <span class=\"_ _26\"></span>4<span class=\"_ _0\"></span>0% <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>in PB<span class=\"_ _2\"></span> Brasil<span class=\"_ _2\"></span> Industria <span class=\"_ _26\"></span>e Comercio <span class=\"_ _2\"></span>de G<span class=\"_ _2\"></span>elatinas <span class=\"_ _26\"></span>L<span class=\"_ _0\"></span>tda <span class=\"_ _2\"></span>bedraagt <span class=\"_ _2\"></span>ongeveer <span class=\"_ _26\"></span>26 milj<span class=\"_ _2\"></span>oen USD, <span class=\"_ _2\"></span>waarvan <span class=\"_ _26\"></span>ongeveer 16 <span class=\"_ _26\"></span>miljoen US<span class=\"_ _2\"></span>D zal<span class=\"_ _2\"></span> worden <span class=\"_ _50\"></span>betaald <span class=\"_ _1c\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>periode <span class=\"_ _1c\"></span>2<span class=\"_ _0\"></span>024-2026 <span class=\"_ _1c\"></span>(opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>handels- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>overige <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _50\"></span>op meer <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2023). <span class=\"_ _0\"></span>Een <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>10,6 <span class=\"_ _0\"></span>miljoen USD <span class=\"_ _2\"></span>(9,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR) wer<span class=\"_ _2\"></span>d in<span class=\"_ _2\"></span> geld<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iddelen <span class=\"_ _26\"></span>ontvangen <span class=\"_ _2\"></span>bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>afronden <span class=\"_ _26\"></span>van de<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>ransactie. <span class=\"_ _26\"></span>Bijkomend heeft <span class=\"_ _33\"> </span>de <span class=\"_ _4f\"> </span>groep <span class=\"_ _33\"> </span>recht  op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>voorwaard<span class=\"_ _2\"></span>elijke <span class=\"_ _33\"> </span>betaling<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>(tot <span class=\"_ _4f\"> </span>6<span class=\"_ _0\"></span>  miljoen <span class=\"_ _33\"> </span>USD),  afhankelijk  v<span class=\"_ _0\"></span>an  de toekomstige <span class=\"_ _50\"></span>prestaties <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>dochteronderne<span class=\"_ _2\"></span>ming, <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>5,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>USD <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>gewaardeerd <span class=\"_ _25\"></span>na inhouding <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  roer<span class=\"_ _2\"></span>ende <span class=\"_ _1b\"> </span>voorheffing. <span class=\"_ _1e\"> </span>Aangezien  d<span class=\"_ _2\"></span>e  g<span class=\"_ _2\"></span>roep  contr<span class=\"_ _2\"></span>ole  beh<span class=\"_ _2\"></span>oudt  i<span class=\"_ _2\"></span>n  d<span class=\"_ _2\"></span>eze  Braziliaa<span class=\"_ _2\"></span>nse dochteronderneming<span class=\"_ _2\"></span>, <span class=\"_ _1b\"> </span>werd <span class=\"_ _1e\"> </span>de  winst, <span class=\"_ _1e\"> </span>gerealiseerd <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1b\"> </span>deze <span class=\"_ _1e\"> </span>transactie <span class=\"_ _1b\"> </span>voor <span class=\"_ _1e\"> </span>een <span class=\"_ _1b\"> </span>bedrag <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1b\"> </span>15,2 miljoen <span class=\"_ _1e\"> </span>EUR,  opgeno<span class=\"_ _2\"></span>men <span class=\"_ _1e\"> </span>in  het <span class=\"_ _1e\"> </span>eigen  ver<span class=\"_ _2\"></span>mogen, <span class=\"_ _1b\"> </span>terwijl <span class=\"_ _1e\"> </span>een <span class=\"_ _1b\"> </span>bedrag <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  9,5<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR  werd<span class=\"_ _2\"></span> opgenomen als <span class=\"_ _2\"></span>minderheidsbelan<span class=\"_ _2\"></span>g. Vereffening van P<span class=\"_ _2\"></span>B Shengda (Zhejiang) Bi<span class=\"_ _2\"></span>otechnology Co., Ltd. PB <span class=\"_ _50\"></span>Shengda <span class=\"_ _50\"></span>(Zhejiang) <span class=\"_ _50\"></span>Biotechnology <span class=\"_ _50\"></span>Co., <span class=\"_ _50\"></span>Ltd, <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>50% <span class=\"_ _50\"></span>joint <span class=\"_ _50\"></span>venture <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>en Zhejiang Shengda <span class=\"_ _0\"></span>Ocean <span class=\"_ _1c\"></span>Co., <span class=\"_ _0\"></span>Ltd, <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>Chinees <span class=\"_ _0\"></span>overheidsbedrijf<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>opgericht <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>juni <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de constructie <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1b\"> </span>fabrie<span class=\"_ _2\"></span>k <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>productie <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>viscollageenpeptiden. <span class=\"_ _1e\"> </span>In <span class=\"_ _1e\"> </span>2021 <span class=\"_ _1e\"> </span>kwamen <span class=\"_ _1e\"> </span>beide partners <span class=\"_ _33\"> </span>overeen <span class=\"_ _1d\"> </span>om <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>joint <span class=\"_ _33\"> </span>venture <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>vereenkomst <span class=\"_ _33\"> </span>te <span class=\"_ _33\"> </span>be\u00ebindigen <span class=\"_ _1d\"> </span>en <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>onderneming <span class=\"_ _33\"> </span>werd ontbonden in <span class=\"_ _2\"></span>2023. De ont<span class=\"_ _2\"></span>binding van deze<span class=\"_ _2\"></span> dochterondernemin<span class=\"_ _2\"></span>g had geen<span class=\"_ _2\"></span> significante impac<span class=\"_ _2\"></span>t op de financi\u00eble staten <span class=\"_ _2\"></span>van de groep. Vereffening van John <span class=\"_ _2\"></span>Davidson Holdings <span class=\"_ _2\"></span>Ltd. and DYKA UK <span class=\"_ _2\"></span>Ltd.  In december 2023 w<span class=\"_ _2\"></span>erden de slapende ond<span class=\"_ _2\"></span>ernemingen<span class=\"_ _2\"></span> John Davidson Holdings <span class=\"_ _2\"></span>Ltd. en DYKA UK Ltd. (substantieel) <span class=\"_ _1d\"> </span>ontbonden. <span class=\"_ _29\"> </span>Beide <span class=\"_ _1d\"> </span>100% <span class=\"_ _29\"> </span>dochterond<span class=\"_ _26\"></span>ernem<span class=\"_ _0\"></span>ingen <span class=\"_ _1d\"> </span>waren <span class=\"_ _29\"> </span>slapen<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>ondernemin<span class=\"_ _2\"></span>gen zonder <span class=\"_ _28\"> </span>enige <span class=\"_ _35\"> </span>resterende <span class=\"_ _28\"> </span>activiteit. <span class=\"_ _35\"> </span>Naar <span class=\"_ _28\"> </span>aanleiding <span class=\"_ _28\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _28\"> </span>deze <span class=\"_ _35\"> </span>vereffening <span class=\"_ _28\"> </span>we<span class=\"_ _0\"></span>rden <span class=\"_ _35\"> </span>de omrekeningsvers<span class=\"_ _2\"></span>chillen <span class=\"_ _33\"> </span>in <span class=\"_ _4f\"> </span>EBIT <span class=\"_ _33\"> </span>aanpassende <span class=\"_ _4f\"> </span>elementen <span class=\"_ _33\"> </span>opgenomen  voor <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>bedrag <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>+1,1 miljoen EUR (toeli<span class=\"_ _2\"></span>chting 6 - EBIT aanpass<span class=\"_ _2\"></span>ende elementen).<span class=\"_ _6d\"> </span>2022 acquisit<span class=\"_ _2\"></span>ies De groep <span class=\"_ _26\"></span>erke<span class=\"_ _0\"></span>nde <span class=\"_ _2\"></span>re\u00eble wa<span class=\"_ _2\"></span>arde aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>met betrekking <span class=\"_ _2\"></span>tot d<span class=\"_ _2\"></span>e acquisiti<span class=\"_ _2\"></span>e (in <span class=\"_ _2\"></span>augustus 2<span class=\"_ _2\"></span>022) van de <span class=\"_ _1c\"></span>productlijn <span class=\"_ _1c\"></span>Lannate\u00ae <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _1c\"></span>Kerley's <span class=\"_ _1c\"></span>NovaSource\u00ae <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>(segment <span class=\"_ _1c\"></span>Agro) <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de acquisitie <span class=\"_ _1e\"> </span>(in  sept<span class=\"_ _2\"></span>ember <span class=\"_ _1b\"> </span>2022) <span class=\"_ _1e\"> </span>van  d<span class=\"_ _2\"></span>e  p<span class=\"_ _2\"></span>roductie-eenheid <span class=\"_ _1e\"> </span>en  bijb<span class=\"_ _2\"></span>ehorende <span class=\"_ _1b\"> </span>activitei<span class=\"_ _2\"></span>ten <span class=\"_ _1b\"> </span>in <span class=\"_ _1b\"> </span>Gaillon<span class=\"_ _2\"></span> (Frankrijk) <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>busines<span class=\"_ _2\"></span>sunit <span class=\"_ _50\"></span>DYKA <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(segment <span class=\"_ _50\"></span>Industrial <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>ntving <span class=\"_ _1c\"></span>geen nieuwe informatie, binnen het jaar na de overnamedatum, over<span class=\"_ _2\"></span> feiten en omstandigheden die op de overnamedatu<span class=\"_ _2\"></span>m bestonden, die zou <span class=\"_ _0\"></span>resulteren in een aanpassing van de <span class=\"_ _0\"></span>bedragen opgenomen naar aanleiding van deze<span class=\"_ _2\"></span> acquisities.<span class=\"_ _6d\"> </span>5.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Overige bedrijfsopb<span class=\"_ _2\"></span>rengsten en-kosten </span></span>Onderstaande tabel t<span class=\"_ _2\"></span>oont de overige bedr<span class=\"_ _2\"></span>ijfsopbrengsten en -kosten:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Toevoeging aan vo<span class=\"_ _2\"></span>orzieningen -0,8  -1,0  -1,0  Onderzoeks<span class=\"_ _2\"></span>- en ontwikkeli<span class=\"_ _2\"></span>ngskosten -29,5  -13,1  -28,5  Andere bel<span class=\"_ _2\"></span>astingen dan belas<span class=\"_ _2\"></span>tingen op het re<span class=\"_ _2\"></span>sultaat -3,2  -4,4  -4,4  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-1,0  -1,4  -1,4  Meerwaarde<span class=\"_ _2\"></span>n op de realisati<span class=\"_ _2\"></span>e van materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 0,0  0,7  0,7  Terugname/(er<span class=\"_ _2\"></span>kenning) van b<span class=\"_ _2\"></span>ijzondere waardevermind<span class=\"_ _2\"></span>eringen op ha<span class=\"_ _2\"></span>ndelsvorderingen 26<span class=\"ls0\"> </span>0,0  -0,7  -0,7  Overige  2,5  1,2  1,2  Totaal -32,0  -18,8  -34,1  De kosten van <span class=\"_ _0\"></span>de onderzoeksfase van een intern <span class=\"_ _0\"></span>project worden onmiddellijk ten<span class=\"_ _2\"></span> laste <span class=\"_ _0\"></span>genomen. De onderzoeks- <span class=\"_ _26\"></span>en ontwikkelin<span class=\"_ _26\"></span>gskosten hebben<span class=\"_ _2\"></span> v<span class=\"_ _2\"></span>oornamelijk <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>op lonen <span class=\"_ _26\"></span>en salarissen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>-20,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"> </span>-8,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>2022 <span class=\"_ _32\"></span>Pro <span class=\"_ _32\"></span>Forma: <span class=\"_ _31\"></span>-<span class=\"ls2\">19</span>,7 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR) <span class=\"_ _32\"></span>en afschrijvingslasten voor ee<span class=\"_ _2\"></span>n bedrag van <span class=\"_ _0\"></span>-<span class=\"ls1\">0,</span>7 miljoen EUR (2022: -0,6 miljoen EUR <span class=\"_ _0\"></span>of 2022 Pro Forma: -0,7 miljoen EUR). In <span class=\"_ _2\"></span>2023 en 2<span class=\"_ _2\"></span>022 werden geen signi<span class=\"_ _2\"></span>ficante ontwikkeling<span class=\"_ _2\"></span>skosten geacti<span class=\"_ _2\"></span>veerd.  De <span class=\"_ _2c\"> </span>overige <span class=\"_ _2c\"> </span>bedrijfsopbrengsten <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>-kosten <span class=\"_ _2c\"> </span>omvatten <span class=\"_ _2c\"> </span>voornamelijk <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>kost <span class=\"_ _3a\"> </span>van <span class=\"_ _2c\"> </span>verbruikte emissierechten,<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>huurinkomsten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>diverse, <span class=\"_ _0\"></span>individueel, <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-significante <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>binnen <span class=\"_ _0\"></span>meerdere dochteronderneming<span class=\"_ _2\"></span>en van de gro<span class=\"_ _2\"></span>ep.<span class=\"_ _6d\"> </span>6.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">EBIT aanpassend<span class=\"_ _2\"></span>e elementen </span></span>De <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>EBIT <span class=\"_ _2\"></span>aanpassende <span class=\"_ _26\"></span>elementen <span class=\"_ _26\"></span>tonen <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>netto <span class=\"_ _2\"></span>winst <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>0,5 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>(2022: <span class=\"_ _26\"></span>-12,0 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen EUR). (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Opbrengste<span class=\"_ _2\"></span>n en verliezen uit<span class=\"_ _2\"></span> verkopen 1,2  0,3  Herstruc<span class=\"_ _2\"></span>turering  - -0,3  Bijzondere<span class=\"_ _2\"></span> waardeverminde<span class=\"_ _2\"></span>ringen 8/11 - -37,6  Voorzieningen <span class=\"_ _2\"></span>en geschill<span class=\"_ _2\"></span>en -0,5  13,5  Het verl<span class=\"_ _2\"></span>ies door de afwik<span class=\"_ _2\"></span>keling van het pensi<span class=\"_ _2\"></span>oenplan in Groot-Brittan<span class=\"_ _2\"></span>ni\u00eb 23<span class=\"ls0\"> </span>- -7,3  Aankoop- en ve<span class=\"_ _2\"></span>rkoopoveree<span class=\"_ _2\"></span>nkomst voor elektr<span class=\"_ _2\"></span>iciteit -0,5  21,1  Overige o<span class=\"_ _2\"></span>pbrengsten en ko<span class=\"_ _2\"></span>sten 0,4  -1,6  Totaal 0,5  -12,0  De <span class=\"_ _25\"></span>bijzondere <span class=\"_ _25\"></span>waardeverminderingen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>2022 <span class=\"_ _25\"></span>hebben <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>T<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>Power <span class=\"_ _26\"></span>nv <span class=\"_ _26\"></span>(bedrijfssegment <span class=\"_ _26\"></span>T-Power), <span class=\"_ _26\"></span>waarvoor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bijzondere <span class=\"_ _26\"></span>waardeverminderi<span class=\"_ _26\"></span>ng <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>-37,6 <span class=\"_ _26\"></span>miljoen EUR werd opgeno<span class=\"_ _2\"></span>men op jaareinde 20<span class=\"_ _2\"></span>22.  Voorzieningen <span class=\"_ _2\"></span>en g<span class=\"_ _2\"></span>eschillen<span class=\"_ _2\"></span> (-0,5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _2\"></span>EUR) <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>voornamelij<span class=\"_ _2\"></span>k de <span class=\"_ _2\"></span>impact<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>wijziging <span class=\"_ _2\"></span>van de <span class=\"_ _1e\"> </span>verwachte <span class=\"_ _1e\"> </span>timing <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de  t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _1e\"> </span>kasuitstro<span class=\"_ _2\"></span>men <span class=\"_ _1e\"> </span>om <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>geraa<span class=\"_ _2\"></span>mde <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _1e\"> </span>gedurende <span class=\"_ _1e\"> </span>de periode <span class=\"_ _26\"></span>2024-2054, <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>dekken <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>sanering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>historische <span class=\"_ _26\"></span>bodem- <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>grondwaterverontreinigin<span class=\"_ _2\"></span>g van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>fabrieksterreinen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Belgi\u00eb <span class=\"_ _31\"> </span>(Ham, <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>Vilvoorde<span class=\"_ _2\"></span>) <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>Frankri<span class=\"_ _2\"></span>jk <span class=\"_ _32\"></span>(Loos), <span class=\"_ _31\"></span>terwijl <span class=\"_ _32\"></span>de toegepaste <span class=\"_ _2\"></span>inflatie- en <span class=\"_ _2\"></span>discontovoet<span class=\"_ _2\"></span> stabiel <span class=\"_ _2\"></span>bleven in <span class=\"_ _26\"></span>2023 tegenover <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>022. De<span class=\"_ _2\"></span> 2023 <span class=\"_ _2\"></span>impact b<span class=\"_ _2\"></span>edraagt -2,0 milj<span class=\"_ _2\"></span>oen EUR <span class=\"_ _2\"></span>(2022: <span class=\"_ _2\"></span>+16,7 milj<span class=\"_ _2\"></span>oen EUR)<span class=\"_ _2\"></span> (toelichtin<span class=\"_ _2\"></span>g 24 - V<span class=\"_ _2\"></span>oorzieningen).<span class=\"_ _2\"></span> De <span class=\"_ _2\"></span>overige b<span class=\"_ _2\"></span>estanddelen opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oorziening<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>geschillen <span class=\"_ _26\"></span>hebben <span class=\"_ _2\"></span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>diverse, <span class=\"_ _26\"></span>individueel <span class=\"_ _2\"></span>niet-significante terugnames van v<span class=\"_ _2\"></span>oorzieningen. In <span class=\"_ _1c\"></span>2022 <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Groot-Brittanni\u00eb <span class=\"_ _1c\"></span>opgenomen voor een bedrag <span class=\"_ _2\"></span>van -7,3 miljoen EUR. In dece<span class=\"_ _2\"></span>mber 2022 sloten de beh<span class=\"_ _2\"></span>eerders van het p<span class=\"_ _2\"></span>ensioenplan in <span class=\"_ _2\"></span>Groot-Brittanni\u00eb <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>overeenkomst <span class=\"_ _2\"></span>om alle <span class=\"_ _26\"></span>uitkeringen <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span> garan<span class=\"_ _2\"></span>deren <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>externe <span class=\"_ _2\"></span>verzekering,<span class=\"_ _2\"></span> die z<span class=\"_ _2\"></span>al resul<span class=\"_ _2\"></span>teren in <span class=\"_ _26\"></span>de afwikkeling <span class=\"_ _26\"></span>van alle p<span class=\"_ _2\"></span>ensioenverp<span class=\"_ _2\"></span>lichtingen <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>it pensio<span class=\"_ _2\"></span>enplan. <span class=\"_ _2\"></span>De betaalde premie <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>collectieve <span class=\"_ _0\"></span>lijfrenteverze<span class=\"_ _2\"></span>kering <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>hoger <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>overeenstemmende waarde <span class=\"_ _0\"></span>van de verplichtingen ged<span class=\"_ _2\"></span>ekt door deze <span class=\"_ _2\"></span>verzekering (toeli<span class=\"_ _2\"></span>chting 23 - Personeelsb<span class=\"_ _2\"></span>eloningen). De  impac<span class=\"_ _2\"></span>t  van  een<span class=\"_ _2\"></span>  aanko<span class=\"_ _2\"></span>opovereenkomst <span class=\"_ _1b\"> </span>voor  ele<span class=\"_ _2\"></span>ktriciteit, <span class=\"_ _1b\"> </span>waarvoor  de<span class=\"_ _2\"></span>  vrijstelling <span class=\"_ _1b\"> </span>voor  eig<span class=\"_ _2\"></span>en gebruik <span class=\"_ _26\"></span>(\u201cown<span class=\"ff2\">-</span>use <span class=\"_ _56\"></span>exemption\u201d) <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olgens <span class=\"_ _26\"></span>IAS <span class=\"_ _26\"></span>39 <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>meer <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>toepassing <span class=\"_ _26\"></span>is, <span class=\"_ _26\"></span><span class=\"ff2\">werd <span class=\"_ _26\"></span>gecompenseerd<span class=\"_ _26\"></span> do<span class=\"_ _2\"></span>or </span>een <span class=\"_ _37\"> </span>verkoopovereenkoms<span class=\"_ _2\"></span>t <span class=\"_ _2a\"> </span>v<span class=\"_ _2\"></span>oor <span class=\"_ _2a\"> </span>el<span class=\"_ _2\"></span>ektriciteit, <span class=\"_ _37\"> </span>aangegaan <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>november <span class=\"_ _37\"> </span>2023. <span class=\"_ _2a\"> </span>Aangezi<span class=\"_ _2\"></span>en <span class=\"_ _37\"> </span>de voorwaarden <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>deze <span class=\"_ _1e\"> </span>verkoopovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1e\"> </span>elektriciteit <span class=\"_ _1e\"> </span>gelijkaardig <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>aan  deze<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de aankoopovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>elektriciteit, <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>blootgesteld<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olatiliteit van  de<span class=\"_ _2\"></span>  g<span class=\"_ _2\"></span>as-  en <span class=\"_ _1e\"> </span>elektriciteitsprijzen.<span class=\"_ _2\"></span>  De <span class=\"_ _1e\"> </span>totale  bijdra<span class=\"_ _2\"></span>ge  van<span class=\"_ _2\"></span>  b<span class=\"_ _2\"></span>eide <span class=\"_ _1b\"> </span>overeenkom<span class=\"_ _2\"></span>sten  bedraag<span class=\"_ _26\"></span>t  -4,4 miljoen <span class=\"_ _1e\"> </span>EUR  in <span class=\"_ _1e\"> </span>2023 <span class=\"_ _1e\"> </span>(2022:  +13<span class=\"_ _2\"></span>,3 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1e\"> </span>EUR).  D<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>herwaardering <span class=\"_ _1b\"> </span>aan <span class=\"_ _1b\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van  beide<span class=\"_ _2\"></span> overeenkomsten resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>positieve <span class=\"_ _0\"></span>impact van <span class=\"_ _1c\"></span>+3,8 m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>(2022: +7,8 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR)<span class=\"_ _0\"></span> (toelichting 26 - Financi\u00ebl<span class=\"_ _2\"></span>e instrument<span class=\"_ _2\"></span>en). Overige <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pbrengsten<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>kosten <span class=\"_ _25\"></span>(0,4 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR) <span class=\"_ _25\"></span>betreffen <span class=\"_ _25\"></span>verschillende <span class=\"_ _25\"></span>andere, <span class=\"_ _25\"></span>individu<span class=\"_ _2\"></span>eel <span class=\"_ _25\"></span>niet-<span class=\"_ _6d\"> </span>significante, bestand<span class=\"_ _2\"></span>delen.<span class=\"_ _6d\"> </span>7.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Personeelskosten en<span class=\"_ _2\"></span> hiermee verbond<span class=\"_ _2\"></span>en voordelen </span></span>De <span class=\"_ _52\"> </span>personeels<span class=\"_ _2\"></span>kosten <span class=\"_ _54\"> </span>en <span class=\"_ _52\"> </span>hiermee <span class=\"_ _52\"> </span>verbonden<span class=\"_ _2\"></span> <span class=\"_ _52\"> </span>voordelen, <span class=\"_ _54\"> </span>met <span class=\"_ _54\"> </span>uitzondering <span class=\"_ _52\"> </span>van herstructurerings<span class=\"_ _2\"></span>kosten, zijn als v<span class=\"_ _2\"></span>olgt:<span class=\"fs0\"> </span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Lonen en sa<span class=\"_ _2\"></span>larissen -376,4  -277,1  -374,0  Bijdragen v<span class=\"_ _2\"></span>an de werkgeve<span class=\"_ _2\"></span>r aan de sociale zeke<span class=\"_ _2\"></span>rheid -87,3 -59,9  -80,7  Overige pe<span class=\"_ _2\"></span>rsoneelskoste<span class=\"_ _2\"></span>n -29,5  -19,8  -29,0  Bijdragen aan<span class=\"_ _2\"></span> vaste bijdrage pe<span class=\"_ _2\"></span>nsioenplannen -8,6  -10,2  -10,3  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-5,9  -13,5  -14,5  Totaal -507,9  -380,4  -508,4  Het <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>voltijdse <span class=\"_ _0\"></span>equivalenten <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>jaareinde <span class=\"_ _1c\"></span>2023 <span class=\"_ _0\"></span>bedraagt <span class=\"_ _1c\"></span>7.242 <span class=\"_ _0\"></span>(2022: <span class=\"_ _1c\"></span>4.956). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>stijging <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het aantal <span class=\"_ _1d\"> </span>voltijdse <span class=\"_ _1d\"> </span>equivalenten <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>oornamelij<span class=\"_ _2\"></span>k <span class=\"_ _1d\"> </span>gerelateerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>acquisitie <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>Picanol <span class=\"_ _29\"> </span>Group<span class=\"_ _2\"></span> (segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _32\"></span>Technologies), <span class=\"_ _32\"></span>waar <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>aantal <span class=\"_ _32\"></span>voltijdse <span class=\"_ _32\"></span>equivalenten <span class=\"_ _25\"></span>2.126 <span class=\"_ _31\"> </span>bedroeg <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _32\"></span>31 december 2023<span class=\"_ _2\"></span> (toelichting 4 - Acquisiti<span class=\"_ _2\"></span>es en verkopen<span class=\"_ _2\"></span>). 8.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bijkomende inf<span class=\"_ _2\"></span>ormatie bet<span class=\"_ _2\"></span>reffende bedrijfskos<span class=\"_ _2\"></span>ten volgens koste<span class=\"_ _2\"></span>nsoort </span></span>Afschrijvingen  op  materi\u00eble  vaste  activa  en <span class=\"_ _4f\"> </span>immateri\u00eble  activa  zijn <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenom<span class=\"_ _2\"></span>en  in <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>volgende rubrieken van de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening:<span class=\"fs0\"> </span>Afschrijvingen op materi\u00eble vaste activa Afschrijvingen op immateri\u00eble activa Totaal (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Kostprijs v<span class=\"_ _2\"></span>erkopen -119,9  -102,3  -118,7  -63,1  -21,7  -63,4  -183,0  -124,0  -182,1  Administrat<span class=\"_ _2\"></span>ieve kosten -8,9  -6,2  -8,8  -0,5  -0,3  -0,6  -9,5  -6,5  -9,4  Verkoop- en marketingko<span class=\"_ _2\"></span>sten -1,0  -0,2  -0,3  -4,5  -3,4  -3,4  -5,5  -3,6  -3,7  Overige bedrijfso<span class=\"_ _2\"></span>pbrengsten en -kosten 5 -0,7  -0,6  -0,7  - - - -0,7  -0,6  -0,7  Totaal 11/13 -130,5  -109,3  -128,5  -68,1  -25,4  -67,3  -198,7  -134,7  -195,8  De <span class=\"_ _1b\"> </span>volgende <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _1e\"> </span>waardeverminderingen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>materi\u00eble <span class=\"_ _1e\"> </span>vaste <span class=\"_ _1b\"> </span>activa, <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>en goodwill <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1f\"> </span>o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende <span class=\"_ _1f\"> </span>elementen <span class=\"_ _1f\"> </span>(toelichting <span class=\"_ _1f\"> </span>6 <span class=\"_ _20\"> </span>- <span class=\"_ _20\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende<span class=\"_ _2\"></span> elementen):<span class=\"fs0\"> </span>Bijzondere waardeverminderingen (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 11<span class=\"ls0\"> </span>- -37,0  -37,0  Goodwill - -0,6  -9,7  Totaal 6 0,0  -37,6  -46,7  De <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>afschrijvingen en <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>bedragen <span class=\"_ _0\"></span>-198,7 miljoen <span class=\"_ _0\"></span>EUR, in vergelijking <span class=\"_ _2\"></span>met -172,<span class=\"_ _2\"></span>4 miljoen EUR<span class=\"_ _2\"></span> in 2022 (to<span class=\"_ _2\"></span>elichting 11 - <span class=\"_ _2\"></span>Materi\u00eble vaste<span class=\"_ _2\"></span> activa, toelich<span class=\"_ _2\"></span>ting 12<span class=\"_ _2\"></span> - Goodwill en toelichtin<span class=\"_ _2\"></span>g 13 - Immateri<span class=\"_ _2\"></span>\u00eble activa). Picanol <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>olledig<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _31\"> </span>januari <span class=\"_ _31\"> </span>2023. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>bruto <span class=\"_ _1e\"> </span>boek<span class=\"_ _2\"></span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>re\u00eble waarde <span class=\"_ _1e\"> </span>aanpassingen,<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>erkend <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>januari <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>afronding <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>acquisitie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group, bedroeg +3<span class=\"_ _2\"></span>63,9 miljo<span class=\"_ _2\"></span>en EUR. <span class=\"_ _2\"></span>De afschrijvingen <span class=\"_ _26\"></span>van deze aanp<span class=\"_ _2\"></span>assingen bedragen <span class=\"_ _2\"></span>-46,7 <span class=\"_ _2\"></span>miljoen EUR in<span class=\"_ _26\"></span> 2023 waarvan -5,6 miljoen EUR op materi\u00eble vaste act<span class=\"_ _2\"></span>iva en <span class=\"_ _0\"></span>-41,2 miljoen EUR op immateri\u00eble<span class=\"_ _2\"></span> activa (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). Bijzondere waarde<span class=\"_ _2\"></span>vermindering<span class=\"_ _2\"></span>en in 2022 (-37,6 milj<span class=\"_ _2\"></span>oen EUR) waren ger<span class=\"_ _2\"></span>elateerd aan de go<span class=\"_ _2\"></span>odwill en materi\u00eble <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>aste <span class=\"_ _25\"></span>activa <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>(bedrijfssegment <span class=\"_ _25\"></span>T-Power). <span class=\"_ _25\"></span>Op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>dece<span class=\"_ _2\"></span>mber <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>heeft <span class=\"_ _32\"></span>de berekening <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bedrijfswaarde <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgenererende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _1d\"> </span>niet <span class=\"_ _29\"> </span>geleid <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>een<span class=\"_ _2\"></span> terugname <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>eerder <span class=\"_ _0\"></span>erkende <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>kasst<span class=\"_ _0\"></span>romen zijn <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juni <span class=\"_ _0\"></span>2026 gegarandeerd <span class=\"_ _25\"></span>door <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>huidige <span class=\"_ _32\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _25\"></span>met <span class=\"_ _31\"></span>RWE, <span class=\"_ _32\"></span>terwijl <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>kasstromen <span class=\"_ _25\"></span>na <span class=\"_ _32\"></span>juni <span class=\"_ _32\"></span>2026 meer <span class=\"_ _1e\"> </span>onzeker <span class=\"_ _31\"> </span>zijn <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>negatieve <span class=\"_ _1e\"> </span>impact <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>economische <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>concurrenti\u00eble <span class=\"_ _31\"> </span>factoren <span class=\"_ _1e\"> </span>op <span class=\"_ _1e\"> </span>de huidige toekomst<span class=\"_ _2\"></span>verwachtingen.<span class=\"_ _6d\"> </span>9.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Financieringsko<span class=\"_ _2\"></span>sten en -opbrengsten<span class=\"_ _2\"></span> </span></span>De netto financieringskost<span class=\"_ _2\"></span>en en <span class=\"_ _0\"></span>-opbrengsten bedrag<span class=\"_ _2\"></span>en -3,6 miljoen EUR in 2023, in vergelijking met -3,8 miljoen EUR in<span class=\"_ _2\"></span> 2022 en o<span class=\"_ _2\"></span>mvatten volgende el<span class=\"_ _2\"></span>ementen: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)                                                                      <span class=\"ls33\">  </span>toelichting Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Interest<span class=\"_ _2\"></span>kosten op financi\u00ebl<span class=\"_ _2\"></span>e schulden gewaardeer<span class=\"_ _2\"></span>d aan afgeschrev<span class=\"_ _2\"></span>en kostprijs -6,6  - -6,6  -7,2  - -7,2  Ontvangen di<span class=\"_ _2\"></span>videnden van ov<span class=\"_ _2\"></span>erige beleggingen - 0,8  0,8  - 0,0  0,0  Interest<span class=\"_ _2\"></span>opbrengsten - 9,8  9,8  - 0,9  0,9  Kosten ver<span class=\"_ _2\"></span>bonden met het a<span class=\"_ _2\"></span>fwikkelen van de verdisc<span class=\"_ _2\"></span>onteringsimpact v<span class=\"_ _2\"></span>an voorzieningen 24<span class=\"ls0\"> </span>-2,8  - -2,8  -1,1  - -1,1  Netto i<span class=\"_ _2\"></span>nterest(kosten)/op<span class=\"_ _2\"></span>brengsten op pensioenv<span class=\"_ _2\"></span>orderingen/ (ve<span class=\"_ _2\"></span>rplichtingen) 23<span class=\"ls0\"> </span>-1,3  0,6  -0,7  -0,4  0,2  -0,2  Winst op de<span class=\"_ _2\"></span> verkoop van d<span class=\"_ _2\"></span>e Rieter Holding Ag aandel<span class=\"_ _2\"></span>en  14<span class=\"ls0\"> </span>- 11,3  11,3  - - 0,0  Niet gere<span class=\"_ _2\"></span>aliseerde winste<span class=\"_ _2\"></span>n/(verliezen) op bel<span class=\"_ _2\"></span>eggingen in aandelen  <span class=\"lsf\">14</span> -0,5  - -0,5  - - 0,0  Netto wi<span class=\"_ _2\"></span>sselkoerswinste<span class=\"_ _2\"></span>n/(verliezen) (incl<span class=\"_ _2\"></span>usief herwaarder<span class=\"_ _2\"></span>ing aan re\u00eble waarde<span class=\"_ _2\"></span> en realisat<span class=\"_ _2\"></span>ie van afgeleide<span class=\"_ _2\"></span> financi\u00eble instrument<span class=\"_ _2\"></span>en) -30,1  15,3  -14,8  -31,0  36,4  5,4  Netto o<span class=\"_ _2\"></span>verige financierings(k<span class=\"_ _2\"></span>osten)/opbrengste<span class=\"_ _2\"></span>n -2,5  2,3  -0,1  -1,8  0,2  -1,5  Totaal -43,8  40,2  -3,6  -41,5  37,8  -3,8  De <span class=\"_ _50\"></span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>-6,6 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-7,2 <span class=\"_ _50\"></span>miljoen EUR) <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>bestaan <span class=\"_ _1d\"> </span>voornamelijk <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>interestkosten <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>obligatie, <span class=\"_ _29\"> </span>uitge<span class=\"_ _2\"></span>geven <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2015, <span class=\"_ _29\"> </span>de interestkosten<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>lening <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>T-Power <span class=\"_ _3a\"> </span>nv <span class=\"_ _3a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>leaseschulden <span class=\"_ _3a\"> </span>(in overeenstem<span class=\"_ _2\"></span>ming met IFRS 16 <span class=\"ff4\">Leaseover<span class=\"_ _2\"></span>eenkomsten<span class=\"ff2\">).  </span></span>De <span class=\"_ _31\"> </span>uitstroom <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>geldmiddelen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>betaalde <span class=\"_ _32\"></span>interesten <span class=\"_ _32\"></span>bedroeg <span class=\"_ _31\"> </span>-10,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>(2022: <span class=\"_ _31\"> </span>-13,8 miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>bevat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>interesten <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>openstaande <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>-7,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR (2022: -9,3 miljoen EUR) en betalingen<span class=\"_ _2\"></span> (<span class=\"_ _0\"></span>-3,3 miljoen EUR) van ter<span class=\"_ _2\"></span>mijncontracten van T-Power op hun vervaldatum (20<span class=\"_ _2\"></span>22: -4,4 miljoen E<span class=\"_ _2\"></span>UR). Hogere <span class=\"_ _32\"></span>interestopbrengs<span class=\"_ _2\"></span>ten <span class=\"_ _32\"></span>(9,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>tegenover <span class=\"_ _25\"></span>slechts <span class=\"_ _32\"></span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _25\"></span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2022) konden <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>worden <span class=\"_ _56\"></span>dankzij <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>marktrente <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>hoger <span class=\"_ _26\"></span>gemiddeld <span class=\"_ _26\"></span>uitstaand saldo van <span class=\"_ _0\"></span>geldmiddelen en kasequival<span class=\"_ _2\"></span>enten en <span class=\"_ _0\"></span>langetermijninv<span class=\"_ _2\"></span>esteringen in <span class=\"_ _0\"></span>2023 in vergelijking met 2022.  De <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>verkocht <span class=\"_ _2\"></span>654.000 <span class=\"_ _56\"></span>Riete<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>Holding <span class=\"_ _2\"></span>Ag <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>voor e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>80,7 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR,<span class=\"_ _2\"></span> wat <span class=\"_ _1c\"></span>resulteerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>winst <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>+11,3 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>investering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Rieter <span class=\"_ _1c\"></span>Holding <span class=\"_ _0\"></span>Ag bestaat <span class=\"_ _35\"> </span>uit <span class=\"_ _28\"> </span>54.262 <span class=\"_ _35\"> </span>aandelen <span class=\"_ _35\"> </span>(toelichting <span class=\"_ _28\"> </span>14 <span class=\"_ _35\"> </span>- <span class=\"_ _35\"> </span>Deelnemingen <span class=\"_ _35\"> </span>opge<span class=\"_ _2\"></span>nomen <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode, <span class=\"_ _24\"> </span>overige <span class=\"_ _22\"> </span>beleggingen <span class=\"_ _24\"> </span>en <span class=\"_ _23\"> </span>garanties). <span class=\"_ _24\"> </span>Deze <span class=\"_ _22\"> </span>investering <span class=\"_ _24\"> </span>werd geherwaardeerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>2023, <span class=\"_ _0\"></span>wat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>-0,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 (de re\u00eble waarde <span class=\"_ _2\"></span>wordt voorgesteld als ni<span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eau 1 in de re\u00eble waard<span class=\"_ _2\"></span>e hi\u00ebrarchie).<span class=\"_ _2\"></span> De  n<span class=\"_ _2\"></span>etto <span class=\"_ _1b\"> </span>wisselkoersverlie<span class=\"_ _2\"></span>zen <span class=\"_ _1b\"> </span>(-14,8  milj<span class=\"_ _2\"></span>oen  EUR)<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>worden <span class=\"_ _1b\"> </span>hoofdzakelijk <span class=\"_ _1e\"> </span>verklaard <span class=\"_ _1b\"> </span>door  de <span class=\"_ _1e\"> </span>niet-<span class=\"_ _6d\"> </span>gerealiseerde <span class=\"_ _1d\"> </span>wisselkoers<span class=\"_ _2\"></span>verliezen <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>intragro<span class=\"_ _2\"></span>epsleningen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>geld<span class=\"_ _2\"></span>middelen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>kasequivalenten (voornamelijk <span class=\"_ _26\"></span>in USD), d<span class=\"_ _2\"></span>ie <span class=\"_ _2\"></span>niet ing<span class=\"_ _2\"></span>edekt <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>en w<span class=\"_ _2\"></span>elke be\u00efn<span class=\"_ _2\"></span>vloed werden <span class=\"_ _26\"></span>door de <span class=\"_ _2\"></span>verzwakking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>USD <span class=\"_ _25\"></span>tegenover <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>EUR <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>-4%). <span class=\"_ _25\"></span>We <span class=\"_ _32\"></span>verwijzen <span class=\"_ _25\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _25\"></span>26 <span class=\"_ _31\"></span>- <span class=\"_ _32\"></span>Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _25\"></span>instrumenten <span class=\"_ _32\"></span>voor verdere informa<span class=\"_ _2\"></span>tie betreffende de bl<span class=\"_ _2\"></span>ootstelling van d<span class=\"_ _2\"></span>e groep aan he<span class=\"_ _2\"></span>t wisselkoersrisico.<span class=\"_ _6d\"> </span>De  o<span class=\"_ _0\"></span>nderstaande<span class=\"_ _2\"></span> <span class=\"_ _4f\"> </span>tabel <span class=\"_ _33\"> </span>toont  de <span class=\"_ _33\"> </span>reconciliatie  tussen  de <span class=\"_ _33\"> </span>interestkosten  zoals  opgenomen  in <span class=\"_ _33\"> </span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>betaalde <span class=\"_ _2a\"> </span>int<span class=\"_ _2\"></span>eresten <span class=\"_ _2a\"> </span>in <span class=\"_ _2a\"> </span>het <span class=\"_ _2a\"> </span>gec<span class=\"_ _2\"></span>onsolideerd kasstroomoverzicht:<span class=\"_ _2\"></span><span class=\"fs6\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Totaal interestko<span class=\"_ _2\"></span>sten van financi\u00ebl<span class=\"_ _2\"></span>e schulden aan af<span class=\"_ _2\"></span>geschreven ko<span class=\"_ _2\"></span>stprijs -6,6  -7,2  Wijziging in t<span class=\"_ _2\"></span>oe te rekene<span class=\"_ _2\"></span>n interestkosten -0,1  -2,1 Betali<span class=\"_ _2\"></span>ng van termijncontr<span class=\"_ _2\"></span>acten T-Power nv op <span class=\"_ _2\"></span>vervaldatum  (opgenomen bij T-<span class=\"_ _2\"></span>Power nv op o<span class=\"_ _2\"></span>vernamedatum) -3,3  -4,4  Impact afschr<span class=\"_ _2\"></span>ijvingen re\u00eble waa<span class=\"_ _2\"></span>rde aanpassing op o<span class=\"_ _2\"></span>bligatie  (toelicht<span class=\"_ _2\"></span>ing 4 - Acquisities e<span class=\"_ _2\"></span>n verkopen) -0,4 <span class=\"ff1\"> </span>- Betaalde intere<span class=\"_ _2\"></span>st -10,4  -13,8 10.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Belastingen op he<span class=\"_ _2\"></span>t resultaat </span></span>De <span class=\"_ _1c\"></span>reconciliatie <span class=\"_ _1c\"></span>tussen <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>theoretisch <span class=\"_ _1c\"></span>belastingtarief<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>effectief <span class=\"_ _50\"></span>belastingtarief <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>totale belastingen op het r<span class=\"_ _2\"></span>esultaat is als v<span class=\"_ _2\"></span>olgt: (Miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Opgenomen in de win<span class=\"_ _26\"></span>s<span class=\"_ _0\"></span>t-<span class=\"ls66\">en</span>-verli<span class=\"_ _2\"></span>esrekening Verschuldi<span class=\"_ _2\"></span>gde belastingen -50,8  -63,7  -69,4  Wijziging versc<span class=\"_ _2\"></span>huldigde bel<span class=\"_ _2\"></span>astingen vorige pe<span class=\"_ _2\"></span>riodes -1,2  -0,6  -0,5  Uitgestel<span class=\"_ _2\"></span>de belastingen - doo<span class=\"_ _2\"></span>r wijzigingen van ti<span class=\"_ _2\"></span>jdelijke verschi<span class=\"_ _2\"></span>llen 29,3  10,0  21,8  Uitgestel<span class=\"_ _2\"></span>de belastingen - doo<span class=\"_ _2\"></span>r wijziging in het b<span class=\"_ _2\"></span>elastingtarief 0,3  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingen - opname <span class=\"_ _2\"></span>(terugname) van bel<span class=\"_ _2\"></span>astingverli<span class=\"_ _2\"></span>ezen 20,3  -8,2  -8,2  Totale belastinge<span class=\"_ _2\"></span>n in de winst-<span class=\"ls63\">en</span>-verliesrek<span class=\"_ _2\"></span>ening -2,0  -62,4  -56,3  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) v\u00f3\u00f3r be<span class=\"_ _2\"></span>lastingen 116,4  289,2  217,8  Min het a<span class=\"_ _2\"></span>andeel in het resu<span class=\"_ _2\"></span>ltaat van deelneminge<span class=\"_ _2\"></span>n opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode, na wi<span class=\"_ _2\"></span>nstbelasti<span class=\"_ _2\"></span>ng  -0,5  4,8  4,8  Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span>en en v\u00f3\u00f3r het aa<span class=\"_ _2\"></span>ndeel in het resul<span class=\"_ _2\"></span>taat van deelnemingen op<span class=\"_ _2\"></span>genomen volgen<span class=\"_ _2\"></span>s de vermogensmutati<span class=\"_ _2\"></span>emethode 116,9  284,3  213,0  Effectief belastin<span class=\"_ _2\"></span>gtarief 1,7% 21,9% 26,4% Aansluiting met eff<span class=\"_ _2\"></span>ectief belastingta<span class=\"_ _2\"></span>rief<span class=\"fc8\"> </span>Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span>en en v\u00f3\u00f3r het aa<span class=\"_ _2\"></span>ndeel in het resul<span class=\"_ _2\"></span>taat van deelnemingen op<span class=\"_ _2\"></span>genomen volgen<span class=\"_ _2\"></span>s de vermogens<span class=\"_ _2\"></span>mutatiemethode 116,9  284,3  213,0  Theoreti<span class=\"_ _2\"></span>sch belastingtarief 26,1% 25,9% 23,2% Verwachte belasti<span class=\"_ _2\"></span>ngen aan het theo<span class=\"_ _2\"></span>retisch belasti<span class=\"_ _2\"></span>ngtarief -30,5  -73,8  -49,5  Verschil tussen t<span class=\"_ _2\"></span>heoretische en effec<span class=\"_ _2\"></span>tieve belastingen 28,5  11,4  -6,8  Wijziging van de uit<span class=\"_ _2\"></span>gestelde belastin<span class=\"_ _2\"></span>gen 20,6  -8,1  -8,1  Veranderi<span class=\"_ _2\"></span>ng van het belast<span class=\"_ _2\"></span>ingtarief  0,3  0,1  0,1  Opname (ter<span class=\"_ _2\"></span>ugname) van belast<span class=\"_ _2\"></span>ingverliezen 20,3  -8,2  -8,2  Wijziging van de b<span class=\"_ _2\"></span>elastingen 7,8  19,5  1,3  Fiscale ni<span class=\"_ _2\"></span>et-aftrekbare uit<span class=\"_ _2\"></span>gaven -1,1  -0,8  -1,6  Niet-belas<span class=\"_ _2\"></span>tbaar inkomen 0,9  0,6  0,8  Kapitaalwins<span class=\"_ _2\"></span>ten en -verlie<span class=\"_ _2\"></span>zen op deelnemingen 3,0  -  -9,5  Belasti<span class=\"_ _2\"></span>ngsincentieven 1,1  1,7  1,8  Gebruik<span class=\"_ _2\"></span> van fiscale verliezen/b<span class=\"_ _2\"></span>elastingkrediete<span class=\"_ _2\"></span>n 1,0  16,5  16,5  Fiscale ve<span class=\"_ _2\"></span>rliezen / tijdelijk<span class=\"_ _2\"></span>e verschillen waarvoo<span class=\"_ _2\"></span>r geen uitgest<span class=\"_ _2\"></span>elde  belastingv<span class=\"_ _2\"></span>ordering werd opgeno<span class=\"_ _2\"></span>men -0,0  -1,3  -7,0  Wijziging versc<span class=\"_ _2\"></span>huldigde bel<span class=\"_ _2\"></span>astingen vorige pe<span class=\"_ _2\"></span>riodes -1,2  -0,6  -0,5  Overige  4,1  3,5  0,9<span class=\"_ _6d\"> </span>Het <span class=\"_ _25\"></span>geaggregeerd <span class=\"_ _25\"></span>gewogen <span class=\"_ _25\"></span>theoretisch <span class=\"_ _25\"></span>belastingtarief <span class=\"_ _25\"></span>bedroeg <span class=\"_ _25\"></span>26,1% <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>te<span class=\"_ _0\"></span>genover <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>5,9% <span class=\"_ _25\"></span>in 2022. <span class=\"_ _1e\"> </span>De <span class=\"_ _1b\"> </span>daling <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>effectief <span class=\"_ _1e\"> </span>belastingtarief <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>21,9% <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>1<span class=\"_ _0\"></span>,7% <span class=\"_ _1e\"> </span>kan <span class=\"_ _1e\"> </span>voornamelijk <span class=\"_ _1e\"> </span>verklaard<span class=\"_ _6d\"> </span>worden <span class=\"_ _29\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>erkennen <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>fiscale <span class=\"_ _1d\"> </span>verliezen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2023, <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voorheen <span class=\"_ _29\"> </span>ni<span class=\"_ _2\"></span>et <span class=\"_ _29\"> </span>werden <span class=\"_ _1d\"> </span>erkend, voornamelijk in Gr<span class=\"_ _2\"></span>oot-Brittanni\u00eb, Brazil<span class=\"_ _2\"></span>i\u00eb en Belgi\u00eb. Er <span class=\"_ _50\"></span>waren <span class=\"_ _50\"></span>geen <span class=\"_ _50\"></span>hervormingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>vennootschapsbelasting <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>belastingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _50\"></span>significant be\u00efnvloedden. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e gr<span class=\"_ _2\"></span>oep is <span class=\"_ _26\"></span>actief in <span class=\"_ _2\"></span>een aantal <span class=\"_ _26\"></span>rechtsgebieden <span class=\"_ _26\"></span>waar nieuwe <span class=\"_ _2\"></span>wetgeving<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> is <span class=\"_ _1c\"></span>(of <span class=\"_ _50\"></span>naar <span class=\"_ _1c\"></span>verwachting <span class=\"_ _0\"></span>zal <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>toegepast) <span class=\"_ _1c\"></span>betreffende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>invoering <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>globale <span class=\"_ _1c\"></span>aanvullende minimumbelastin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 d<span class=\"_ _26\"></span>ecember <span class=\"_ _2\"></span>2023. <span class=\"_ _26\"></span>De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>heeft <span class=\"_ _56\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>beknopt<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>impactanalyse <span class=\"_ _26\"></span>uitgevoerd <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p basis <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>Country-<span class=\"lse\">by</span>-Country <span class=\"_ _25\"></span>rapport <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>2022 <span class=\"_ _25\"></span>(gebaseerd <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>gegevens <span class=\"_ _25\"></span>volgens <span class=\"_ _32\"></span>de lokale <span class=\"_ _31\"> </span>GAAP <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgesteld <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>Tessenderlo <span class=\"_ _1e\"> </span>Group <span class=\"_ _31\"> </span>nv <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>ultieme <span class=\"_ _31\"> </span>moedermaats<span class=\"_ _2\"></span>chappij). <span class=\"_ _31\"> </span>Deze beoordeling geeft <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>geen materi\u00eble <span class=\"_ _0\"></span>impact zou <span class=\"_ _0\"></span>ondervonden <span class=\"_ _0\"></span>hebben van <span class=\"_ _1c\"></span>de Pijler <span class=\"_ _1d\"> </span>2-wetgeving, <span class=\"_ _1d\"> </span>indien <span class=\"_ _33\"> </span>deze <span class=\"_ _29\"> </span>al <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>zou <span class=\"_ _29\"> </span>zijn<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>geweest <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>dat <span class=\"_ _1d\"> </span>jaar. <span class=\"_ _29\"> </span>In <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>meeste rechtsgebieden w<span class=\"_ _2\"></span>aar de groep <span class=\"_ _2\"></span>actief is, w<span class=\"_ _2\"></span>ordt aan ten mins<span class=\"_ _2\"></span>te \u00e9\u00e9n van<span class=\"_ _2\"></span> de veiligehavenreg<span class=\"_ _2\"></span>els voldaan.<span class=\"_ _2\"></span> De <span class=\"_ _50\"></span>groep <span class=\"_ _50\"></span>streeft <span class=\"_ _50\"></span>ernaar <span class=\"_ _50\"></span>haar <span class=\"_ _50\"></span>impactanal<span class=\"_ _2\"></span>yse <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>methodologie <span class=\"_ _50\"></span>verder <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erbeteren <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erfijnen. Een <span class=\"_ _0\"></span>relevante <span class=\"_ _0\"></span>factor <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>dat, <span class=\"_ _0\"></span>vanaf <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Country-<span class=\"lse\">by<span class=\"_ _0\"></span></span>-Country verslag <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>Geconsolideerde<span class=\"_ _26\"></span> Financi\u00eble <span class=\"_ _1d\"> </span>Staten <span class=\"_ _1d\"> </span>(en <span class=\"_ _1d\"> </span>bijgevolg <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>IFRS) <span class=\"_ _29\"> </span>gebas<span class=\"_ _2\"></span>eerd <span class=\"_ _1d\"> </span>zal <span class=\"_ _1d\"> </span>zijn. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>nieu<span class=\"_ _2\"></span>w <span class=\"_ _1d\"> </span>aangenomen wetgeving <span class=\"_ _26\"></span>pas <span class=\"_ _2\"></span>vanaf <span class=\"_ _26\"></span>1 <span class=\"_ _2\"></span>januari <span class=\"_ _26\"></span>2024 <span class=\"_ _26\"></span>van t<span class=\"_ _2\"></span>oepassing <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>zijn, <span class=\"_ _26\"></span>is er<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>geen <span class=\"_ _26\"></span>impact <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>actuele <span class=\"_ _26\"></span>belastingen voor het <span class=\"_ _2\"></span>jaar eind<span class=\"_ _2\"></span>igend op <span class=\"_ _2\"></span>31 dece<span class=\"_ _2\"></span>mber 202<span class=\"_ _2\"></span>3.  De <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>heeft een<span class=\"_ _2\"></span> tijdelijke <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erplichte <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>rijstelling <span class=\"_ _2\"></span>van uitgestelde belastingen <span class=\"_ _0\"></span>toegepast voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>gevolgen van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aanvullende <span class=\"_ _0\"></span>belasting <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>erkent <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>als een actuele belastin<span class=\"_ _2\"></span>g wanneer deze v<span class=\"_ _2\"></span>erschuldigd is. De <span class=\"_ _31\"> </span>verschuldigde <span class=\"_ _31\"> </span>belastingen <span class=\"_ _32\"></span>hebben <span class=\"_ _31\"> </span>voornamelijk <span class=\"_ _31\"> </span>betrekking <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>activiteit<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>Verenigde Staten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>activiteiten <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _0\"></span>nv <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>dochterondernemingen van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Belgi\u00eb.<span class=\"_ _2\"></span> De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>verschuldigde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>-5<span class=\"_ _0\"></span>0,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>-63,7 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). De <span class=\"_ _1d\"> </span>betaalde<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>belastingen <span class=\"_ _33\"> </span>bedragen <span class=\"_ _1d\"> </span>-46,0 <span class=\"_ _33\"> </span>miljoen <span class=\"_ _33\"> </span>EUR <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>(2022: <span class=\"_ _1d\"> </span>-74,6 <span class=\"_ _33\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR). <span class=\"_ _33\"> </span>Eind december <span class=\"_ _26\"></span>2023 h<span class=\"_ _2\"></span>eeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>openstaande b<span class=\"_ _2\"></span>elasting<span class=\"_ _2\"></span>vordering <span class=\"_ _26\"></span>van 15,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR (20<span class=\"_ _2\"></span>22: <span class=\"_ _2\"></span>16,8 miljoen <span class=\"_ _0\"></span>EUR), <span class=\"_ _1c\"></span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>gedane <span class=\"_ _0\"></span>voorafbetalingen <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Belgi\u00eb <span class=\"_ _1c\"></span>en in Frankrijk, en een <span class=\"_ _2\"></span>te betalen belasting<span class=\"_ _2\"></span>schuld van -2,1<span class=\"_ _2\"></span> miljoen EUR (2022: -1,9<span class=\"_ _2\"></span> miljoen EUR).  De <span class=\"_ _0\"></span>opname van <span class=\"_ _0\"></span>uitgestelde belastingvorderingen op belastingverliezen in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>(20,3 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _0\"></span>is het <span class=\"_ _1b\"> </span>resultaat<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>de  be<span class=\"_ _2\"></span>oordeling <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>toekomstig<span class=\"_ _2\"></span>e  b<span class=\"_ _2\"></span>elastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>jaareinde <span class=\"_ _1e\"> </span>2023 <span class=\"_ _1e\"> </span>die resulteerde <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>opname <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een uitgest<span class=\"_ _2\"></span>elde belas<span class=\"_ _2\"></span>tingvordering <span class=\"_ _26\"></span>op belasting<span class=\"_ _2\"></span>verliezen, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voorheen niet erkend werden<span class=\"_ _2\"></span>, voornamelijk in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb,<span class=\"_ _2\"></span> Brazili\u00eb en Belgi\u00eb.<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>fiscaal <span class=\"_ _26\"></span>niet-aftrekbare <span class=\"_ _56\"></span>uitgaven <span class=\"_ _56\"></span>omvatten <span class=\"_ _26\"></span>permanente <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>erschillen <span class=\"_ _56\"></span>alsook <span class=\"_ _26\"></span>kosten <span class=\"_ _56\"></span>die <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>aftrekbaar zijn <span class=\"_ _0\"></span>volgens <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>lokale <span class=\"_ _1c\"></span>belastingwetge<span class=\"_ _2\"></span>ving <span class=\"_ _0\"></span>(bijv. <span class=\"_ _1c\"></span>autokosten <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>maaltijdcheques). <span class=\"_ _0\"></span>Het <span class=\"_ _1c\"></span>niet<span class=\"_ _0\"></span>-belastbaar<span class=\"_ _2\"></span> inkomen omvat belastin<span class=\"_ _2\"></span>gkredieten v<span class=\"_ _2\"></span>oor onderzoek. De kapita<span class=\"_ _2\"></span>alwinsten <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>eelnemingen <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>voorna<span class=\"_ _2\"></span>melijk b<span class=\"_ _2\"></span>etrekking <span class=\"_ _2\"></span>op de <span class=\"_ _26\"></span>winst gerealise<span class=\"_ _2\"></span>erd op <span class=\"_ _2\"></span>de verkoop <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>654.<span class=\"_ _2\"></span>000 <span class=\"_ _29\"> </span>aandelen <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>Rieter <span class=\"_ _29\"> </span>Holding <span class=\"_ _1d\"> </span>Ag <span class=\"_ _29\"> </span>(toelichting <span class=\"_ _29\"> </span>9 <span class=\"_ _1f\"> </span>- <span class=\"_ _29\"> </span>Financiering<span class=\"_ _2\"></span>skosten <span class=\"_ _29\"> </span>en  -opbrengsten). Belastingsincenti<span class=\"_ _2\"></span>even <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>2022 <span class=\"_ _1f\"> </span>omvatten<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>verminderingen<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>betreffende <span class=\"_ _29\"> </span>onderzoeks- <span class=\"_ _1f\"> </span>en ontwikkelingsk<span class=\"_ _2\"></span>osten <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>Frankrijk, <span class=\"_ _32\"></span>alsook <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cForeign<span class=\"ff2\">-</span>derived <span class=\"_ _32\"></span>intangible <span class=\"_ _25\"></span>income\u201d <span class=\"_ _25\"></span>aftrek <span class=\"_ _32\"></span>(FDII) <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de Verenigde Staten.<span class=\"_ _6d\"> </span>11.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Materi\u00eble vaste ac<span class=\"_ _2\"></span>tiva </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 571,0  1.607,6  189,8  75,6  2.443,9   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 120,1  241,0  16,0  13,0  390,2   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,8  - - 0,9   - aanschaffi<span class=\"_ _2\"></span>ngen 23,7  23,7  3,9  125,8  177,1   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 7,3  0,8  18,4  - 26,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -47,3  -19,6  -26,9  - -93,8   - overboek<span class=\"_ _2\"></span>ingen 4,7  49,4  5,8  -60,3  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -8,6  -9,0  -1,8  -1,4  -20,6  Op 31 december 2<span class=\"_ _2\"></span>023 671,0  1.894,7  205,3  152,7  2.923,6  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -333,9  -1.101,4  -119,9  0,0  -1.555,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -35,9  -140,6  -10,9  - -187,3   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -23,3  -82,1  -25,1  - -130,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 47,1  19,3  26,8  - 93,2   - omrekeningsv<span class=\"_ _2\"></span>erschillen 2,6  8,6  1,1  - 12,3  Op 31 december 2<span class=\"_ _2\"></span>023 -343,4  -1.296,2  -127,9  0,0  -1.767,5  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 237,1  506,2  69,9  75,6  888,7  Op 31 december 2<span class=\"_ _2\"></span>023 327,5  598,5  77,3  152,7  1.156,1  2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 536,8  1.513,4  195,1  69,9  2.315,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 5,4  1,1  0,1  0,2  6,8   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,6  - - 0,7   - aanschaffi<span class=\"_ _2\"></span>ngen 6,4  22,4  1,9  82,2  112,8   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 5,7  2,3  9,7  - 17,7   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -3,0  -2,7  -27,7  - -33,5   - overboek<span class=\"_ _2\"></span>ingen 13,1  54,0  8,0  -75,6  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 6,7  16,5  2,6  -1,1  24,7  Op 31 december 2<span class=\"_ _2\"></span>022 571,0  1.607,6  189,8  75,6  2.443,9  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -313,2  -993,0  -122,5  0,0  -1.428,7   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -20,0  -66,6  -22,7  - -109,3   - bijzondere waar<span class=\"_ _2\"></span>deverminder<span class=\"_ _2\"></span>ingen  (toelicht<span class=\"_ _2\"></span>ing 6/8) - -37,0  - - -37,0   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 2,9  2,5  27,1  - 32,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -3,5  -7,3  -1,9  - -12,7  Op 31 december 2<span class=\"_ _2\"></span>022 -333,9  -1.101,4  -119,9  0,0  -1.555,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 223,6  520,4  72,6  69,9  886,6  Op 31 december 2<span class=\"_ _2\"></span>022 237,1  506,2  69,9  75,6  888,7<span class=\"_ _6d\"> </span>De investeringen in materi\u00eble vaste <span class=\"_ _0\"></span>activa bedragen 177,1 miljoen EUR (2022: 112,8 miljoen <span class=\"_ _1c\"></span>EUR) en worden per bedrijfss<span class=\"_ _2\"></span>egment weergeg<span class=\"_ _2\"></span>even in toelichti<span class=\"_ _2\"></span>ng 3 - Gesegmenteerde<span class=\"_ _2\"></span> informatie. De <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>consolidatiekring<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verworven <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(88,0 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundige <span class=\"_ _0\"></span>aanpassingen dewelke <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>op Tessenderlo <span class=\"_ _31\"></span>Group <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>1 <span class=\"_ _1e\"> </span>januari <span class=\"_ _32\"></span>2019 <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>vanaf <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>(114,9 miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Acquisities <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>aanpassingen hebben betrekking<span class=\"_ _2\"></span> op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble  waarde  aanpassingen  op  terreinen  (48,5  miljoen  EUR),  voornamelijk<span class=\"_ _2\"></span>  binnen  Akiolis </span></span>(segment Bio-valoriz<span class=\"_ _2\"></span>ation) en terreinen in B<span class=\"_ _2\"></span>elgi\u00eb (niet-<span class=\"_ _2\"></span>toegewezen).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble waarde aanpassing<span class=\"_ _2\"></span>en op gebouwen (7,3 miljoe<span class=\"_ _2\"></span>n EUR), voornamelijk binne<span class=\"_ _2\"></span>n DYKA Group </span></span>(segment <span class=\"_ _1c\"></span>Industrial<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>verwachtte <span class=\"_ _1c\"></span>gebruiksdu<span class=\"_ _2\"></span>ur <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>initieel <span class=\"_ _0\"></span>ingeschat <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>20 <span class=\"_ _1c\"></span>jaar (tot 2038) en de bijh<span class=\"_ _2\"></span>orende jaarlijks<span class=\"_ _2\"></span>e afschrijvingen b<span class=\"_ _2\"></span>edragen -0,5 miljoen EU<span class=\"_ _2\"></span>R. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _20\"> </span>aanpassing<span class=\"_ _2\"></span>en <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>installaties, <span class=\"_ _1f\"> </span>machines <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>uitrusting <span class=\"_ _29\"> </span>(59,1 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR), </span></span>voornamelijk <span class=\"_ _50\"></span>binnen <span class=\"_ _25\"></span>Crop <span class=\"_ _50\"></span>Vitality <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Agro). <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>verwachtte <span class=\"_ _50\"></span>gebruiksduur <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>initieel ingeschat <span class=\"_ _1c\"></span>tussen <span class=\"_ _0\"></span>10 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>20 <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _1c\"></span>2028 <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>2038) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _0\"></span>afschrijvingen bedragen -5,1 <span class=\"_ _2\"></span>miljoen EUR.  De meerderheid <span class=\"_ _2\"></span>van de investeringsui<span class=\"_ _2\"></span>tgaven heeft b<span class=\"_ _2\"></span>etrekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>aankoop <span class=\"_ _0\"></span>van, <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>verdere <span class=\"_ _1c\"></span>investeringen <span class=\"_ _0\"></span>in, <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>onroerend <span class=\"_ _0\"></span>goed <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productie-activa <span class=\"_ _1c\"></span>van </span></span>een <span class=\"_ _1f\"> </span>voormalig <span class=\"_ _20\"> </span>Spaans <span class=\"_ _1f\"> </span>renderingbedrijf <span class=\"_ _1f\"> </span>(Ribera <span class=\"_ _1f\"> </span>d'Ondara, <span class=\"_ _20\"> </span>Lleida, <span class=\"_ _1f\"> </span>Spanje) <span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _20\"> </span>Bio-<span class=\"_ _6d\"> </span>valorization<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>producti<span class=\"_ _2\"></span>e-activa <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fabriek <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>viscollageenpeptiden <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Hainan <span class=\"_ _50\"></span>(China) </span></span>door PB Leiner (Hain<span class=\"_ _2\"></span>an) Biotechnol<span class=\"_ _2\"></span>ogy Co. Ltd. (segment Bio-valoriz<span class=\"_ _2\"></span>ation<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>pende <span class=\"_ _26\"></span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Thio-<span class=\"ls1a\">Sul\u00ae</span>-fabriek <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Geleen <span class=\"_ _26\"></span>(Nederland, <span class=\"_ _26\"></span>segment <span class=\"_ _26\"></span>Agro<span class=\"ls2c\">) </span></span></span>en in <span class=\"_ _2\"></span>een nieuwe <span class=\"_ _2\"></span>fabriek v<span class=\"_ _2\"></span>oor de produ<span class=\"_ _2\"></span>ctie <span class=\"_ _2\"></span>van liquide mests<span class=\"_ _2\"></span>toffen en <span class=\"_ _2\"></span>industri\u00eble <span class=\"_ _2\"></span>producten in<span class=\"_ _26\"></span> Defiance <span class=\"_ _56\"></span>(Verenigde <span class=\"_ _26\"></span>Staten) <span class=\"_ _56\"></span>(bedrijfssegmenten <span class=\"_ _56\"></span>Agro <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions). <span class=\"_ _56\"></span>Naar <span class=\"_ _26\"></span>verwachting zullen de fabriek<span class=\"_ _2\"></span>en respectievelijk <span class=\"_ _2\"></span>midden 2024 en ein<span class=\"_ _2\"></span>d 2024 operation<span class=\"_ _2\"></span>eel zijn. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>lopende <span class=\"_ _1e\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>nieuw <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _31\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>Ieper <span class=\"_ _1b\"> </span>(Belgi\u00eb,<span class=\"_ _2\"></span> </span></span>segment Machines <span class=\"_ _2\"></span>&amp; Technologies<span class=\"ls2a\">).<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Investeringen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een ni<span class=\"_ _2\"></span>euwe <span class=\"_ _26\"></span>installatie <span class=\"_ _26\"></span>voor g<span class=\"_ _2\"></span>asificatie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>categorie <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>leesme<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Saint<span class=\"_ _0\"></span>-Langis </span></span>(Frankrijk) <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>Akiolis <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Bio-valorizati<span class=\"_ _2\"></span>on) <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>nieuwe <span class=\"_ _50\"></span>productielijn <span class=\"_ _1c\"></span>voor organische mestst<span class=\"_ _2\"></span>offen in V\u00e9n\u00e9roll<span class=\"_ _2\"></span>es (Frankrijk) door<span class=\"_ _2\"></span> Violleau (segment Agr<span class=\"_ _2\"></span>o<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verdere <span class=\"_ _1f\"> </span>investeringen <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>verbeteringen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>productie-effici\u00ebntie, <span class=\"_ _1f\"> </span>evenals <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>activa <span class=\"_ _1f\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> distributieketen bi<span class=\"_ _2\"></span>nnen DYKA Group<span class=\"_ _2\"></span> (segment Industrial Soluti<span class=\"_ _2\"></span>ons<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>vervanging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>uitrusti<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>voertuigen, <span class=\"_ _1e\"> </span>die <span class=\"_ _31\"> </span>voorheen <span class=\"_ _1e\"> </span>geleased <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>nu <span class=\"_ _1e\"> </span>worden </span></span>aangekocht. In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en terugname<span class=\"_ _2\"></span>s van bijzondere waarde<span class=\"_ _2\"></span>verminderingen zijn<span class=\"_ _2\"></span> verwerkt. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 2023 <span class=\"_ _2\"></span>en 2022. Zowel <span class=\"_ _1e\"> </span>de  mat<span class=\"_ _2\"></span>eri\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>(Tessenderlo, <span class=\"_ _1b\"> </span>Belgi\u00eb) <span class=\"_ _1e\"> </span>als  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an Tessenderlo Kerley, Inc.<span class=\"_ _2\"></span> in Phoenix (Arizona, Verenigde Staten)<span class=\"_ _2\"></span> zijn als zekerheid in pand gegeven ter dekking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>verplichtingen. <span class=\"_ _26\"></span>Deze hebb<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>nettobo<span class=\"_ _2\"></span>ekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>respec<span class=\"_ _2\"></span>tievelijk <span class=\"_ _26\"></span>154,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR en 11,7 miljoen EUR <span class=\"_ _2\"></span>op 31 december <span class=\"_ _2\"></span>2023<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>nettoboekwaarde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>afschrijvingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>u<span class=\"_ _2\"></span>se\u2019 <span class=\"_ _0\"></span>activa, <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>categorie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>vast actief, kan als v<span class=\"_ _2\"></span>olgt samengevat w<span class=\"_ _2\"></span>orden in onderstaand<span class=\"_ _2\"></span>e tabel: Netto boekwaarde van de 'Right-<span class=\"ls67\">of</span>-<span class=\"_ _6d\"> </span>use' activa Afschrijvingskosten op de 'Right-<span class=\"_ _6d\"> </span>of<span class=\"ls0\">-use' activa</span><span class=\"ls0\"> </span> <span class=\"fc1\">(Miljoen EUR)</span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Terreinen <span class=\"_ _2\"></span>en gebouwen 22,4  21,4  21,5  6,2  5,9  6,2  Installat<span class=\"_ _2\"></span>ies, machines en ui<span class=\"_ _2\"></span>trusting 2,5  3,7  3,7  2,0  1,9  1,9  Meubilai<span class=\"_ _2\"></span>r en rollend mater<span class=\"_ _2\"></span>ieel 30,4  23,0  25,4  12,7  12,6  13,8  Totaal 55,3  48,2  50,5  20,9  20,3  21,9  De <span class=\"_ _0\"></span>nettoboekwaarde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 activa <span class=\"_ _0\"></span>per bedrijfssegment <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>teruggevond<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>in onderstaande tabel<span class=\"_ _2\"></span>:<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Agro 16,0  11,9  11,9  Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>7,2  8,6  8,6  Industrial<span class=\"_ _2\"></span> Solutions 24,0  22,2  22,2  Machines <span class=\"_ _2\"></span>&amp; Technologies 2,9  - 2,4  T-Power 0,0  0,0  0,0  Niet toegewezen 5,1  5,5  5,5  Tessenderlo Group<span class=\"_ _2\"></span> 55,3  48,2  50,5  De <span class=\"_ _2b\"> </span>leaseovereenk<span class=\"_ _2\"></span>omsten <span class=\"_ _30\"> </span>bestaan <span class=\"_ _2b\"> </span>voornamelijk <span class=\"_ _30\"> </span>uit <span class=\"_ _2b\"> </span>te<span class=\"_ _0\"></span>rreinen <span class=\"_ _30\"> </span>en <span class=\"_ _2b\"> </span>gebouwen <span class=\"_ _30\"> </span>(voornamelijk<span class=\"_ _2\"></span> verkoopkantoren <span class=\"_ _1b\"> </span>binnen  het  seg<span class=\"_ _2\"></span>ment  Industrial  So<span class=\"_ _2\"></span>lutions,  het  Aki<span class=\"_ _2\"></span>olis  hoofdkanto<span class=\"_ _2\"></span>or  in  Le <span class=\"_ _1b\"> </span>Mans (Frankrijk) <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>Bio-valorization <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>hoofdkantoor <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Brussel <span class=\"_ _1c\"></span>(Belgi\u00eb) <span class=\"_ _50\"></span>binnen <span class=\"_ _1c\"></span>Niet toegewezen), <span class=\"_ _38\"> </span>een <span class=\"_ _38\"> </span>groot <span class=\"_ _38\"> </span>aantal <span class=\"_ _28\"> </span>vrachtwagens<span class=\"_ _2\"></span> <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>treinwagons<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>(voorna<span class=\"_ _2\"></span>melijk <span class=\"_ _38\"> </span>binnen <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> bedrijfssegmenten Agr<span class=\"_ _2\"></span>o en Bio-valorizati<span class=\"_ _2\"></span>on), alsook bedrijfswagens. <span class=\"_ _2\"></span> De <span class=\"_ _3a\"> </span>leaseperiode<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>wordt <span class=\"_ _3a\"> </span>door <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _2c\"> </span>beschouwd <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>niet<span class=\"_ _0\"></span>-opzegbare <span class=\"_ _2c\"> </span>periode <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _35\"> </span>samen <span class=\"_ _35\"> </span>met <span class=\"_ _35\"> </span>periodes<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>waarvoor <span class=\"_ _35\"> </span>een <span class=\"_ _35\"> </span>optie <span class=\"_ _35\"> </span>tot <span class=\"_ _35\"> </span>verlengin<span class=\"_ _2\"></span>g <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _32\"></span>bestaa<span class=\"_ _2\"></span>t, <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>redelijk<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitgeoefend, <span class=\"_ _25\"></span>of periodes <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenkomst <span class=\"_ _0\"></span>bestaat, <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>redelijk zeker <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>optie <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>uitgeo<span class=\"_ _2\"></span>efend. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>gebruik <span class=\"_ _26\"></span>gemaakt <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>inschattingen bij het b<span class=\"_ _26\"></span>eoordelen of he<span class=\"_ _2\"></span>t redelijk <span class=\"_ _2\"></span>zeker i<span class=\"_ _2\"></span>s dat<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>optie tot <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erlenging<span class=\"_ _2\"></span> uitgeoefend<span class=\"_ _2\"></span> zal <span class=\"_ _2\"></span>worden. Hi<span class=\"_ _2\"></span>erbij heeft <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>releva<span class=\"_ _2\"></span>nte <span class=\"_ _32\"></span>factoren, <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>voordeel <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>vormen <span class=\"_ _32\"></span>om <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>tot verlenging <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>oefenen, <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overweging <span class=\"_ _1c\"></span>genomen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>belangrijkste <span class=\"_ _1c\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _0\"></span>met <span class=\"_ _50\"></span>een geschatte <span class=\"_ _20\"> </span>resterende <span class=\"_ _27\"> </span>looptijd <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>meer <span class=\"_ _20\"> </span>dan <span class=\"_ _27\"> </span>5 <span class=\"_ _27\"> </span>jaar <span class=\"_ _20\"> </span>hebben <span class=\"_ _27\"> </span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de verkoopkantoren <span class=\"_ _1b\"> </span>bij  Indus<span class=\"_ _2\"></span>trial  Soluti<span class=\"_ _2\"></span>ons  (gewogen <span class=\"_ _1e\"> </span>gemiddelde  looptijd  van <span class=\"_ _1e\"> </span>12  jaar),  het  Aki<span class=\"_ _2\"></span>olis hoofdkantoor (resterende loo<span class=\"_ _0\"></span>ptijd van <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>jaar) en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Brussels <span class=\"_ _0\"></span>hoofdkantoor (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 5 <span class=\"_ _0\"></span>jaar) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>leasen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>binnenvaarttanker<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>binnen <span class=\"_ _0\"></span>Industrial <span class=\"_ _0\"></span>Solutions (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 6 <span class=\"_ _1c\"></span>jaar),<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huur <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>terreinen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>Agro <span class=\"_ _1c\"></span>(gewogen <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>looptijd van <span class=\"_ _1c\"></span>29 <span class=\"_ _0\"></span>jaar). <span class=\"_ _1c\"></span>Zie toelichting 26  <span class=\"ls0\">- <span class=\"_ _33\"> </span>Financi\u00eble  instrumenten  voo<span class=\"_ _0\"></span>r  de <span class=\"_ _33\"> </span>contractuele  vervaldagen <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de  leaseschulden,  inclusief </span>interestbetalingen.<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>de bruto <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _2\"></span>-22,4 <span class=\"_ _26\"></span>miljoen EUR <span class=\"_ _26\"></span>(2022: -<span class=\"_ _2\"></span>21,8 <span class=\"_ _2\"></span>miljoen EUR), <span class=\"_ _1b\"> </span>welke  -1<span class=\"_ _2\"></span>,7 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR  in<span class=\"_ _2\"></span>terestkosten <span class=\"_ _1e\"> </span>omvatten  (20<span class=\"_ _2\"></span>22:  -1,1 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1b\"> </span>EUR) <span class=\"_ _1b\"> </span>(toelichting <span class=\"_ _1e\"> </span>9  - Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>afschrijvingen, <span class=\"_ _26\"></span>op line<span class=\"_ _2\"></span>aire <span class=\"_ _26\"></span>basis <span class=\"_ _26\"></span>erkend <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>de l<span class=\"_ _2\"></span>easeperiode <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _26\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gebruiksduur <span class=\"_ _26\"></span>van h<span class=\"_ _26\"></span>et acti<span class=\"_ _2\"></span>ef indien deze laatste <span class=\"_ _2\"></span>korter is, bedragen -<span class=\"_ _2\"></span>20,9 miljoen EUR (2<span class=\"_ _2\"></span>022: -20,3 miljoen EU<span class=\"_ _2\"></span>R). De <span class=\"_ _1f\"> </span>groep <span class=\"_ _1f\"> </span>koos <span class=\"_ _1f\"> </span>ervoor <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>geen <span class=\"_ _1f\"> </span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _29\"> </span>actief <span class=\"_ _1f\"> </span>of <span class=\"_ _20\"> </span>leaseverplichting <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>te <span class=\"_ _1f\"> </span>nemen <span class=\"_ _1f\"> </span>voor leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _50\"></span>waarvan <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>onderliggend <span class=\"_ _25\"></span>actief <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>lage <span class=\"_ _25\"></span>waarde <span class=\"_ _50\"></span>heeft, <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _50\"></span>IT<span class=\"_ _0\"></span>- <span class=\"_ _25\"></span>en kantooruitrusting, <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>voor <span class=\"_ _53\"> </span>leaseovere<span class=\"_ _2\"></span>enkomsten <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>korte <span class=\"_ _35\"> </span>duur. <span class=\"_ _35\"> </span>De <span class=\"_ _53\"> </span>kosten <span class=\"_ _53\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _38\"> </span>waarvan <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>onderliggend <span class=\"_ _51\"> </span>actief <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>lage <span class=\"_ _38\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _38\"> </span>heeft <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>v<span class=\"_ _0\"></span>an leaseovereenko<span class=\"_ _2\"></span>msten van kort<span class=\"_ _2\"></span>e duur zijn niet signifi<span class=\"_ _2\"></span>cant. 12.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Goodwill </span></span>Goodwill <span class=\"_ _26\"></span>vertegenwoordigt <span class=\"_ _26\"></span>ongeveer <span class=\"_ _26\"></span>1<span class=\"_ _0\"></span>,1% <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>totale <span class=\"_ _26\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>en bedraagt 31,8 milj<span class=\"_ _2\"></span>oen EUR (2022<span class=\"_ _2\"></span>: 1,4% of 32,1 <span class=\"_ _2\"></span>miljoen EUR).  De <span class=\"_ _32\"></span>nettoboekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>goodwill <span class=\"_ _32\"></span>per <span class=\"_ _31\"> </span>bedrijfsse<span class=\"_ _2\"></span>gment <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>per <span class=\"_ _32\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>eenheid wordt weergege<span class=\"_ _2\"></span>ven in onderstaande <span class=\"_ _2\"></span>tabel: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Agro 18,5  19,1       <span class=\"ls0\">Crop Vital<span class=\"_ _2\"></span>ity<span class=\"ff1\"> </span></span>18,5 <span class=\"ff1\"> </span>19,1  Bio-valorization<span class=\"_ _2\"></span><span class=\"ff2\"> </span>6,8 <span class=\"ff2\"> </span>6,8       <span class=\"ls0\">Akiolis </span>2,0  2,0       <span class=\"ls0\">PB Leiner<span class=\"ff1\"> </span></span>4,8 <span class=\"ff1\"> </span>4,8 <span class=\"ff1\"> </span>Industrial Solution<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>6,6 <span class=\"ff2\"> </span>6,6 <span class=\"ff2\"> </span>     <span class=\"ls0\">DYKA Group </span>6,6  6,6  T-Power* - -<span class=\"ff1\"> </span>Totaal 31,8  32,5  * De goodwil<span class=\"_ _2\"></span>l van T-Power (9,7 <span class=\"_ _2\"></span>miljoen EUR) werd <span class=\"_ _2\"></span>volledig afgewaarde<span class=\"_ _2\"></span>erd per jaar<span class=\"_ _2\"></span>einde 2022. De nettoboekwaarde <span class=\"_ _2\"></span>van de goodwill per bedrijfss<span class=\"_ _2\"></span>egment en per kasstroomgen<span class=\"_ _2\"></span>ererende eenheid op 31 december 2<span class=\"_ _2\"></span>022 wordt weergegev<span class=\"_ _2\"></span>en in onderstaan<span class=\"_ _2\"></span>de tabel: (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Agro 0,6  Bio-valorization<span class=\"_ _2\"></span> 26,3  Akiolis 15,0  PB Leiner<span class=\"_ _2\"></span> Amerika 11,3  Industrial Solution<span class=\"_ _2\"></span>s 5,2  John Davi<span class=\"_ _2\"></span>dson Pipes  2,2  BT Nylopl<span class=\"_ _2\"></span>ast BV 3,0  T-Power*<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Totaal 32,1  * De goodwil<span class=\"_ _2\"></span>l van T-Power (0,6 <span class=\"_ _2\"></span>miljoen EUR) werd <span class=\"_ _2\"></span>volledig afgewaarde<span class=\"_ _2\"></span>erd per jaar<span class=\"_ _2\"></span>einde 2022. De <span class=\"_ _1e\"> </span>aanpassingen <span class=\"_ _31\"></span>door <span class=\"_ _31\"> </span>toewijzing<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>aankoopprijs <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>goodwill <span class=\"_ _1e\"> </span>zoals <span class=\"_ _31\"> </span>toegepast <span class=\"_ _31\"> </span>door <span class=\"_ _31\"> </span>Picanol Group <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>2019, <span class=\"_ _1d\"> </span>we<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>doo<span class=\"_ _0\"></span>r <span class=\"_ _29\"> </span>Tessenderlo <span class=\"_ _1d\"> </span>Group <span class=\"_ _29\"> </span>erkend <span class=\"_ _29\"> </span>vanaf <span class=\"_ _1d\"> </span>2023, <span class=\"_ _29\"> </span>terwijl <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>goodwill <span class=\"_ _29\"> </span>per<span class=\"_ _26\"></span> kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _1f\"> </span>eenheid, <span class=\"_ _1f\"> </span>zoals <span class=\"_ _20\"> </span>gerapporteer<span class=\"_ _2\"></span>d <span class=\"_ _20\"> </span>per <span class=\"_ _1f\"> </span>31 <span class=\"_ _20\"> </span>december <span class=\"_ _1f\"> </span>2022 <span class=\"_ _1f\"> </span>werd <span class=\"_ _20\"> </span>afgeboekt (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). In 2022 we<span class=\"_ _0\"></span>rd een bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>geboekt<span class=\"_ _2\"></span> o<span class=\"_ _0\"></span>p de activa <span class=\"_ _0\"></span>van de kasstroomgenerende eenheid T-Power<span class=\"_ _2\"></span> en bijgevolg werd d<span class=\"_ _2\"></span>e toegewezen g<span class=\"_ _2\"></span>oodwill eveneens afge<span class=\"_ _2\"></span>waardeerd. De <span class=\"_ _1b\"> </span>groep <span class=\"_ _1e\"> </span>kan  nie<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>voorspellen <span class=\"_ _1e\"> </span>wanneer <span class=\"_ _1e\"> </span>en  of <span class=\"_ _1e\"> </span>er  z<span class=\"_ _2\"></span>ich <span class=\"_ _1e\"> </span>een  feit <span class=\"_ _1e\"> </span>zal <span class=\"_ _1b\"> </span>voordoen <span class=\"_ _1e\"> </span>dat <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>g noodzaakt, <span class=\"_ _0\"></span>noch hoe <span class=\"_ _0\"></span>dit <span class=\"_ _0\"></span>de gerapporteerde activawaarden zal be\u00efnvloeden. <span class=\"_ _0\"></span>De groep gelooft dat<span class=\"_ _2\"></span> al haar inschattingen red<span class=\"_ _2\"></span>elijk zijn. Ze zijn<span class=\"_ _2\"></span> consistent met de inte<span class=\"_ _2\"></span>rne rapportering en<span class=\"_ _2\"></span> weerspiegelen d<span class=\"_ _2\"></span>e beste inschatting<span class=\"_ _2\"></span>en van het manage<span class=\"_ _2\"></span>ment.  De <span class=\"_ _3a\"> </span>test <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>bijzondere <span class=\"_ _2c\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _3a\"> </span>op <span class=\"_ _3a\"> </span>goodwill <span class=\"_ _3a\"> </span>steunt <span class=\"_ _3a\"> </span>op <span class=\"_ _3a\"> </span>een <span class=\"_ _3a\"> </span>aantal <span class=\"_ _3a\"> </span>kritische oordeelsvormingen, <span class=\"_ _2c\"> </span>schat<span class=\"_ _2\"></span>tingen <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>veronderstellingen. <span class=\"_ _2c\"> </span>Goodwill <span class=\"_ _2c\"> </span>werd <span class=\"_ _3a\"> </span>getest <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>niveau <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>kasstroomgenererende <span class=\"_ _0\"></span>eenheid, <span class=\"_ _0\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _0\"></span>van berekeningen b<span class=\"_ _2\"></span>etreffende de bedrijfswaard<span class=\"_ _26\"></span>e. De <span class=\"_ _32\"></span>belangrijkste <span class=\"_ _25\"></span>oordeelsvormingen, <span class=\"_ _32\"></span>schattingen <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>veronderstellingen <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>gebruikt <span class=\"_ _25\"></span>werden <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de 2023 berekenin<span class=\"_ _2\"></span>gen waren de v<span class=\"_ _2\"></span>olgende:  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>cashflowprojectie <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>ee<span class=\"_ _0\"></span>rste <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>was <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>2024 <span class=\"_ _25\"></span>financie<span class=\"_ _2\"></span>el <span class=\"_ _50\"></span>budget <span class=\"_ _50\"></span>zo<span class=\"_ _0\"></span>als </span></span>goedgekeurd <span class=\"_ _2\"></span>door d<span class=\"_ _2\"></span>e raad <span class=\"_ _2\"></span>van bestuu<span class=\"_ _2\"></span>r. De toe<span class=\"_ _2\"></span>komstige vrij<span class=\"_ _2\"></span>e kasstr<span class=\"_ _2\"></span>omen hield<span class=\"_ _2\"></span>en rekening<span class=\"_ _2\"></span> met<span class=\"_ _2\"></span> de volgende ver<span class=\"_ _2\"></span>wachtingen, die gebase<span class=\"_ _2\"></span>erd waren op <span class=\"_ _2\"></span>zowel interne als e<span class=\"_ _2\"></span>xterne bronnen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>omzet <span class=\"_ _32\"></span>was <span class=\"_ _32\"></span>gebaseerd <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoop<span class=\"_ _2\"></span>volumes <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erwachte<span class=\"_ _2\"></span> </span></span>verkoopprijzen. <span class=\"_ _31\"> </span>Verkoopvolumes <span class=\"_ _31\"> </span>waren <span class=\"_ _1e\"> </span>gebaseerd <span class=\"_ _31\"></span>op <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>erleden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de inschatting <span class=\"_ _1c\"></span>door <span class=\"_ _25\"></span>het <span class=\"_ _1c\"></span>management <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>evolutie <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _25\"></span>markt. <span class=\"_ _50\"></span>Nieuwe <span class=\"_ _50\"></span>productlijnen <span class=\"_ _1c\"></span>of productontwikkeling<span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>werden <span class=\"_ _50\"></span>enkel <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>rekening <span class=\"_ _25\"></span>genomen <span class=\"_ _50\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>technisch <span class=\"_ _25\"></span>haalbaar was om d<span class=\"_ _2\"></span>eze met <span class=\"_ _2\"></span>de huid<span class=\"_ _2\"></span>ige activa <span class=\"_ _2\"></span>te producer<span class=\"_ _2\"></span>en. Verko<span class=\"_ _2\"></span>opprijzen werd<span class=\"_ _2\"></span>en gebaseerd <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>e huidige <span class=\"_ _26\"></span>trends <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de markt, <span class=\"_ _56\"></span>rekening <span class=\"_ _26\"></span>houdend <span class=\"_ _2\"></span>met <span class=\"_ _26\"></span>inflatie <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>mogelijkheid <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>prijszett<span class=\"_ _0\"></span>ing in de markt.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Brutowinstmarges<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>waren <span class=\"_ _3a\"> </span>gebaseerd <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>huidige <span class=\"_ _2c\"> </span>m<span class=\"_ _0\"></span>argeniveaus,<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>toekomstige </span></span>productmix en de <span class=\"_ _2\"></span>verwachte ev<span class=\"_ _2\"></span>olutie van de belang<span class=\"_ _2\"></span>rijkste grondst<span class=\"_ _2\"></span>ofprijzen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Indirecte <span class=\"_ _1d\"> </span>kosten, <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>niet<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>significant <span class=\"_ _1d\"> </span>vari\u00ebren <span class=\"_ _29\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>verkoopvolu<span class=\"_ _2\"></span>mes <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>prijz<span class=\"_ _26\"></span>en, <span class=\"_ _29\"> </span>waren </span></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>kostenstructuur, <span class=\"_ _0\"></span>rekening <span class=\"_ _0\"></span>houdend <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>inflatievoorsp<span class=\"_ _2\"></span>ellingen <span class=\"_ _0\"></span>op lange <span class=\"_ _29\"> </span>termijn<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>en <span class=\"_ _1d\"> </span>exclusief <span class=\"_ _29\"> </span>niet-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _29\"> </span>herst<span class=\"_ _2\"></span>ructureringen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>kostenb<span class=\"_ _2\"></span>esparend<span class=\"ls32\">e </span>maatregelen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De <span class=\"_ _0\"></span>investeringsuitgav<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>hielden <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>rekening met <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>kasuitgaven vereist <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>in </span></span>hun <span class=\"_ _2a\"> </span>huidig<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>toestand <span class=\"_ _2a\"> </span>te <span class=\"_ _2a\"> </span>behouden <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>hielden <span class=\"_ _2a\"> </span>geen <span class=\"_ _2a\"> </span>r<span class=\"_ _2\"></span>ekening <span class=\"_ _2a\"> </span>met <span class=\"_ _37\"> </span>toekomstige investeringsuitgaven <span class=\"_ _29\"> </span>die <span class=\"_ _1d\"> </span>de <span class=\"_ _1f\"> </span>winstgevendheid <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>activa <span class=\"_ _29\"> </span>aanzienlijk <span class=\"_ _29\"> </span>verbeteren <span class=\"_ _1d\"> </span>of verhogen tegeno<span class=\"_ _2\"></span>ver hun origineel ing<span class=\"_ _2\"></span>eschatte standaa<span class=\"_ _2\"></span>rdperformantie.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Om <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>eindwaarde <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>berekenen, <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>data <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ijfde <span class=\"_ _32\"></span>jaar <span class=\"_ _31\"> </span>ge\u00ebxtrapoleerd <span class=\"_ _31\"> </span>door </span></span>vereenvoudigde <span class=\"_ _33\"> </span>veronder<span class=\"_ _2\"></span>stellingen <span class=\"_ _33\"> </span>te <span class=\"_ _1d\"> </span>hanteren <span class=\"_ _33\"> </span>zoals <span class=\"_ _33\"> </span>constante <span class=\"_ _33\"> </span>verkochte <span class=\"_ _33\"> </span>hoeveelheden, gecombineerd m<span class=\"_ _2\"></span>et constante kosten.<span class=\"_ _2\"></span> Het groeipercen<span class=\"_ _2\"></span>tage werd verondersteld<span class=\"_ _2\"></span> 1% te zijn<span class=\"ls1b\">. </span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Projecties <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>functionele <span class=\"_ _0\"></span>munt <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende <span class=\"_ _0\"></span>eenheid <span class=\"_ _0\"></span>en </span></span>zijn <span class=\"_ _25\"></span>verdisconteerd <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>gewogen <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>kapitaalkost <span class=\"_ _25\"></span>(WACC) <span class=\"_ _32\"></span>na <span class=\"_ _25\"></span>belasting<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>het niveau <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kasstroomge<span class=\"_ _2\"></span>nererende <span class=\"_ _2\"></span>eenheid. <span class=\"_ _26\"></span>Deze varieerde <span class=\"_ _26\"></span>tussen <span class=\"_ _2\"></span>9,1% en <span class=\"_ _26\"></span>9,6%. Aangezien<span class=\"_ _2\"></span> de kasstro<span class=\"_ _2\"></span>men na <span class=\"_ _2\"></span>winstbelasting<span class=\"_ _2\"></span> werden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>berekening <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de <span class=\"_ _2\"></span>\u2018bedrijfswaarde\u2019<span class=\"_ _26\"></span> van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>kasstroomgenerer<span class=\"_ _2\"></span>ende <span class=\"_ _25\"></span>eenheden, <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>discontovoet <span class=\"_ _25\"></span>na <span class=\"_ _25\"></span>winstbelasting <span class=\"_ _25\"></span>gebruikt om consistent te bli<span class=\"_ _2\"></span>jven.  De toenam<span class=\"_ _2\"></span>e van d<span class=\"_ _2\"></span>e WACC\u2019s <span class=\"_ _2\"></span>met 1% en <span class=\"_ _26\"></span>een gelijktijdig<span class=\"_ _2\"></span>e afname <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>totale t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>verwachte kasstroom <span class=\"_ _38\"> </span>met <span class=\"_ _28\"> </span>10% <span class=\"_ _28\"> </span>zou <span class=\"_ _28\"> </span>tot <span class=\"_ _28\"> </span>een <span class=\"_ _28\"> </span>bijkomend<span class=\"_ _2\"></span>e <span class=\"_ _28\"> </span>bijzondere <span class=\"_ _38\"> </span>waardevermindering <span class=\"_ _38\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> kasstroomgenererend<span class=\"_ _2\"></span>e een<span class=\"_ _2\"></span>heid Akiolis (-19 miljoen E<span class=\"_ _2\"></span>UR) hebben geleid.<span class=\"_ _2\"></span> Hoewel de groep gelooft dat haar<span class=\"_ _2\"></span> oordeelsvormingen<span class=\"_ _2\"></span>, veronderstellingen en sch<span class=\"_ _2\"></span>attingen gepast zijn, kunnen <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>werkelijke <span class=\"_ _26\"></span>resultaten <span class=\"_ _26\"></span>afwijken <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>schattin<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>veronderstellingen of omstandigheden.<span class=\"_ _2\"></span> 13.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Immateri\u00eble activa </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 95,3  18,2  205,1  27,8  346,3   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 0,6  2,7  386,6  39,3  429,2   - aanschaffi<span class=\"_ _2\"></span>ngen 0,3  0,4  0,6  0,1  1,4   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - 2,8  2,8   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -0,0  -0,0  - -0,0  -0,1   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,5  - -0,0  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,7  0,0  -7,7  -5,8  -16,1  Op 31 december 2<span class=\"_ _2\"></span>023 93,6  21,7  584,6  64,2  764,1  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -70,8  -16,9  -128,5  -23,3  -239,4   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -0,2  -2,2  -154,7  -21,5  -178,6   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -4,0  -0,9  -60,3  -3,0  -68,1   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 0,0  0,0  - - 0,1   - omrekeningsv<span class=\"_ _2\"></span>erschillen 1,9  0,1  4,1  2,8  8,8  Op 31 december 2<span class=\"_ _2\"></span>023 -73,0  -20,0  -339,3  -44,9  -477,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 24,5  1,3  76,6  4,5  107,0  Op 31 december 2<span class=\"_ _2\"></span>023 20,5  1,7  245,4  19,2  286,9  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur.<span class=\"_ _0\"></span> 2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 71,6  17,4  201,6  27,6  318,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 20,7  - 2,5  - 23,1   - aanschaffi<span class=\"_ _2\"></span>ngen - 0,6  - - 0,6   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - -1,2  -1,2   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - -0,0  - - -0,0   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,3  - 0,1  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 3,0  -0,1  1,0  1,3  5,2  Op 31 december 2<span class=\"_ _2\"></span>022 95,3  18,2  205,1  27,8  346,3  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -65,0  -16,4  -106,1  -21,5  -209,0   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -2,9  -0,6  -21,4  -0,5  -25,4   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - 0,0  - - 0,0   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,8  0,1  -1,0  -1,3  -5,0  Op 31 december 2<span class=\"_ _2\"></span>022 -70,8  -16,9  -128,5  -23,3  -239,4  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 6,6  1,0  95,6  6,1  109,2  Op 31 december 2<span class=\"_ _2\"></span>022 24,5  1,3  76,6  4,5  107,0  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>investeringsui<span class=\"_ _2\"></span>tgaven in im<span class=\"_ _0\"></span>materi\u00eble activa wordt per <span class=\"_ _0\"></span>bedrijfssegment weerge<span class=\"_ _2\"></span>geven <span class=\"_ _0\"></span>in toelichting 3 <span class=\"ls0\">- Geseg<span class=\"_ _2\"></span>menteerde informatie. </span>De <span class=\"_ _37\"> </span>wijziging <span class=\"_ _2c\"> </span>in <span class=\"_ _37\"> </span>consolidatiekring <span class=\"_ _3a\"> </span>(250,6 <span class=\"_ _3a\"> </span>miljoen <span class=\"_ _3a\"> </span>EUR) <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>voornamelijk <span class=\"_ _2c\"> </span>gerelateerd <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>de boekhoudkundig<span class=\"_ _2\"></span>e aanpassi<span class=\"_ _2\"></span>ngen <span class=\"_ _2\"></span>dewelke <span class=\"_ _26\"></span>werden erke<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op datum<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>initi\u00eble consolidatie van Tessenderlo Group o<span class=\"_ _0\"></span>p 1 <span class=\"_ _0\"></span>januari 2019 <span class=\"_ _0\"></span>en opgenomen door <span class=\"_ _0\"></span>Tess<span class=\"_ _0\"></span>enderlo Group vanaf 2023 <span class=\"_ _1c\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _1c\"></span>Acquisities<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _0\"></span>hebben betrekking op klantenlijsten (231,9 m<span class=\"_ _0\"></span>iljoen EUR) en <span class=\"_ _0\"></span>overige immateri\u00eble activa (handelsmerken voor 15,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>Crop <span class=\"_ _1c\"></span>V<span class=\"_ _0\"></span>itality <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>NovaSource <span class=\"_ _1c\"></span>(segment <span class=\"_ _0\"></span>Agro), <span class=\"_ _1c\"></span>PB <span class=\"_ _1c\"></span>Leiner <span class=\"_ _1c\"></span>(segment Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>DYKA <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Industrial <span class=\"_ _25\"></span>Solutions). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verwachtte <span class=\"_ _25\"></span>gebruiksduur <span class=\"_ _25\"></span>werd initieel <span class=\"_ _26\"></span>geschat <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>10 ja<span class=\"_ _2\"></span>ar <span class=\"_ _2\"></span>(tot <span class=\"_ _26\"></span>2028) <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>8 -<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Bijkomende <span class=\"_ _26\"></span>informatie <span class=\"_ _26\"></span>betreffende <span class=\"_ _26\"></span>bedrijfskosten volgens kostenso<span class=\"_ _2\"></span>ort). De investeringsuitgav<span class=\"_ _2\"></span>en in 2023 <span class=\"_ _0\"></span>hebben voornamelijk betrek<span class=\"_ _2\"></span>king op de overname van <span class=\"_ _0\"></span>de marketing- en <span class=\"_ _1c\"></span>verkoopactivi<span class=\"_ _2\"></span>teiten <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>ammoniumthiosulfaat <span class=\"_ _0\"></span>(ATS) <span class=\"_ _1c\"></span>meststoffen, <span class=\"_ _0\"></span>geproduceerd <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Esseco <span class=\"_ _1c\"></span>Srl (onderdeel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Esseco <span class=\"_ _0\"></span>Group) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Trecate, <span class=\"_ _1c\"></span>Itali\u00eb. D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>overeenkomst <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>maart <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>operationeel, en <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>eststoffen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Ke<span class=\"_ _0\"></span>rley <span class=\"_ _1c\"></span>International <span class=\"_ _0\"></span>(segment <span class=\"_ _50\"></span>Agro) op de markt gebrach<span class=\"_ _2\"></span>t. De jaarlijkse afschrij<span class=\"_ _2\"></span>vingskosten op de <span class=\"_ _2\"></span>klantenlijsten kun<span class=\"_ _2\"></span>nen voornamelijk verkla<span class=\"_ _2\"></span>ard worden door: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>afschrijvingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>boekhoudkundige <span class=\"_ _31\"> </span>aanpassingen <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>werden <span class=\"_ _1e\"> </span>erkend <span class=\"_ _31\"></span>door <span class=\"_ _1e\"> </span>Picanol </span></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>019, <span class=\"_ _56\"></span>zoals <span class=\"_ _26\"></span>hierboven <span class=\"_ _56\"></span>beschreven <span class=\"_ _26\"></span>(-38,7 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>afschrijving <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _1c\"></span>(-21,1 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>werd </span></span>erkend in <span class=\"_ _0\"></span>2018, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop van <span class=\"_ _0\"></span>T-Power <span class=\"_ _0\"></span>nv, voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag van <span class=\"_ _0\"></span>163,7 miljoen <span class=\"_ _0\"></span>EUR. <span class=\"_ _0\"></span>Deze vertegenwoordig<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>een <span class=\"_ _2\"></span>tollingo<span class=\"_ _2\"></span>vereenkomst, <span class=\"_ _56\"></span>afgesloten <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>RWE <span class=\"_ _26\"></span>groep, voor <span class=\"_ _0\"></span>een periode van <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>jaar (t<span class=\"_ _0\"></span>ot juni <span class=\"_ _0\"></span>2026) voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>volledige capaciteit v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>centrale. Deze klantenlijst <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>afgeschr<span class=\"_ _2\"></span>even <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tollingovereenkomst <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>is als zekerheid in pan<span class=\"_ _2\"></span>d gegeven ter de<span class=\"_ _2\"></span>kking van verplic<span class=\"_ _2\"></span>htingen. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 20<span class=\"_ _2\"></span>23 en 2022. De overige i<span class=\"_ _2\"></span>mmateri\u00eble ac<span class=\"_ _2\"></span>tiva met<span class=\"_ _2\"></span> een bepaalde<span class=\"_ _2\"></span> gebruiksduu<span class=\"_ _2\"></span>r bestaan voorna<span class=\"_ _2\"></span>melijk uit aang<span class=\"_ _26\"></span>ekochte emissierechten <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, <span class=\"_ _0\"></span>knowhow, <span class=\"_ _0\"></span>productlabels, <span class=\"_ _0\"></span>handelsmerken <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>gebruiksrechten op terreinen. De produ<span class=\"_ _2\"></span>ctlabels en kn<span class=\"_ _2\"></span>owhow worden afg<span class=\"_ _2\"></span>eschreven op lineaire basis<span class=\"_ _26\"></span> ov<span class=\"_ _0\"></span>er 10 tot 20 <span class=\"_ _2\"></span>jaar.  De <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>beweging <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>emissierechten <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>+2,8 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _1f\"> </span>(2022: <span class=\"_ _20\"> </span>-1,2 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR) <span class=\"_ _1f\"> </span>heeft voornamelijk <span class=\"_ _1c\"></span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erworven <span class=\"_ _0\"></span>emissierechten <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>emissies <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>producten <span class=\"_ _1c\"></span>blootgesteld aan <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>CO2 <span class=\"_ _25\"></span>weglekrisico <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>dekken. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>netto <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>emissierechten <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>immateri\u00eble activa bedraagt <span class=\"_ _2\"></span>3,7 miljoen EUR per 3<span class=\"_ _2\"></span>1 december 202<span class=\"_ _2\"></span>3 (2022: 0,9 milj<span class=\"_ _2\"></span>oen EUR). In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en de terugna<span class=\"_ _2\"></span>mes van bijzondere <span class=\"_ _2\"></span>waardeverminderingen<span class=\"_ _2\"></span> zijn verwerkt.<span class=\"_ _6d\"> </span>14.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Deelnemingen opge<span class=\"_ _2\"></span>nomen volgens d<span class=\"_ _2\"></span>e vermogensmutatieme<span class=\"_ _2\"></span>thode, </span></span>overige beleggin<span class=\"_ _2\"></span>gen en garanties Deelnemingen opg<span class=\"_ _2\"></span>enomen v<span class=\"_ _2\"></span>olgens de vermogens<span class=\"_ _2\"></span>mutatiemethode be<span class=\"_ _2\"></span>staan uit joint ventur<span class=\"_ _2\"></span>es. De joint ventures <span class=\"_ _2\"></span>van de groep zijn: Eigendom Land 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Jupiter<span class=\"_ _2\"></span> Sulphur LLC Verenigde Stat<span class=\"_ _2\"></span>en 50%<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>PB Shengda (Zheji<span class=\"_ _2\"></span>ang) Biotec<span class=\"_ _2\"></span>hnology Co., Ltd China - 50%<span class=\"ls0\"> </span>\u00c9tablissement<span class=\"_ _2\"></span>s Michel SAS Frankrijk 50%<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>Jupiter <span class=\"_ _0\"></span>Sulphur <span class=\"_ _0\"></span>LLC <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture <span class=\"_ _0\"></span>tussen <span class=\"_ _1c\"></span>Phillips <span class=\"_ _0\"></span>66 <span class=\"_ _0\"></span>Inc. <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Kerley, <span class=\"_ _0\"></span>Inc.. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>joint<span class=\"_ _2\"></span> venture, actief in het herwi<span class=\"_ _2\"></span>nnen van zwavel en het produceren van op zwa<span class=\"_ _2\"></span>vel gebaseerde producten<span class=\"_ _2\"></span> die <span class=\"_ _32\"></span>aan <span class=\"_ _31\"></span>Tessenderl<span class=\"_ _2\"></span>o <span class=\"_ _32\"></span>Kerley, <span class=\"_ _31\"></span>Inc. <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>verkocht, <span class=\"_ _32\"></span>bezit <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>beheert <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>omenteel <span class=\"_ _25\"></span>2 <span class=\"_ _31\"> </span>fabrieken <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de Verenigde Staten, in <span class=\"_ _2\"></span>Ponca City (Oklah<span class=\"_ _26\"></span>oma) en Billings (Montana).  PB <span class=\"_ _50\"></span>Shengda <span class=\"_ _50\"></span>(Zhejiang) <span class=\"_ _50\"></span>Biotechnology <span class=\"_ _50\"></span>Co., <span class=\"_ _50\"></span>Ltd, <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>50% <span class=\"_ _50\"></span>joint <span class=\"_ _50\"></span>venture <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>en Zhejiang <span class=\"_ _0\"></span>Shengda <span class=\"_ _1c\"></span>Ocean <span class=\"_ _1c\"></span>Co., <span class=\"_ _1c\"></span>Ltd, <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>Chinees <span class=\"_ _1c\"></span>overheidsbedrijf, <span class=\"_ _0\"></span>werd <span class=\"_ _50\"></span>ontbonden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>groep<span class=\"_ _2\"></span> recupereerde in <span class=\"_ _0\"></span>2023 0,9 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR v<span class=\"_ _0\"></span>an haar <span class=\"_ _0\"></span>investering (bo<span class=\"_ _0\"></span>ekwaard<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 december <span class=\"_ _0\"></span>2022: 0,7 miljoen EUR).  \u00c9tablissements <span class=\"_ _0\"></span>Michel <span class=\"_ _1c\"></span>SAS <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>50% <span class=\"_ _1c\"></span>joint <span class=\"_ _1c\"></span>venture <span class=\"_ _1c\"></span>tussen <span class=\"_ _1c\"></span>Akiolis <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _1c\"></span>(segment <span class=\"_ _1c\"></span>Bio-valorization<span class=\"ls69\">) </span>en <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>Franse <span class=\"_ _0\"></span>priv\u00e9-investeerder. Deze <span class=\"_ _0\"></span>onderneming is <span class=\"_ _1c\"></span>actief <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>kweken van <span class=\"_ _0\"></span>levend <span class=\"_ _0\"></span>aas <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>bezit<span class=\"_ _2\"></span> een <span class=\"_ _31\"> </span>productie-eenheid<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>Frankrijk, <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>Villeneuve <span class=\"_ _32\"></span>La <span class=\"_ _31\"> </span>Rivi\u00e8re. <span class=\"_ _31\"> </span>Akiolis <span class=\"_ _32\"></span>Group <span class=\"_ _31\"> </span>levert <span class=\"_ _31\"> </span>grondstoffen <span class=\"_ _32\"></span>uit renderingactivi<span class=\"_ _2\"></span>teiten die worden geb<span class=\"_ _2\"></span>ruikt voor he<span class=\"_ _2\"></span>t kweken van <span class=\"_ _2\"></span>maden en motten<span class=\"_ _2\"></span>.  De <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>deelnemingen <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>volgens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vermogensmuta<span class=\"_ _2\"></span>tiemethode <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>als <span class=\"_ _26\"></span>volgt: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Jupiter<span class=\"_ _2\"></span> Sulphur LLC 22,8  24,7  PB Shengda (Zheji<span class=\"_ _2\"></span>ang) Biotec<span class=\"_ _2\"></span>hnology Co., Ltd - 0,7  \u00c9tablissement<span class=\"_ _2\"></span>s Michel SAS 0,8  0,8  Totaal 23,6  26,2  Geen <span class=\"_ _37\"> </span>enkele <span class=\"_ _2a\"> </span>van <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>d<span class=\"_ _2\"></span>eelnemingen <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _2a\"> </span>v<span class=\"_ _2\"></span>olgens <span class=\"_ _2a\"> </span>de <span class=\"_ _37\"> </span>vermogensmutati<span class=\"_ _2\"></span>emethode <span class=\"_ _37\"> </span>is beursgenoteerd <span class=\"_ _2\"></span>en bijgevolg is er ge<span class=\"_ _2\"></span>en publieke waard<span class=\"_ _2\"></span>ering beschikbaar. Samenvatting <span class=\"_ _28\"> </span>van <span class=\"_ _35\"> </span>de <span class=\"_ _28\"> </span>financi\u00eble <span class=\"_ _35\"> </span>informatie <span class=\"_ _28\"> </span>van <span class=\"_ _28\"> </span>deelnemingen <span class=\"_ _28\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _28\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode aan 1<span class=\"_ _2\"></span>00%: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vaste act<span class=\"_ _2\"></span>iva 91,4  103,9  Vlottend<span class=\"_ _2\"></span>e activa 23,4  29,7  Totaal acti<span class=\"_ _2\"></span>va 114,8  133,7  Eigen vermogen<span class=\"_ _2\"></span> 47,2  54,0  Schulden op <span class=\"_ _2\"></span>meer dan \u00e9\u00e9n <span class=\"_ _2\"></span><span class=\"ls55\">jaar</span><span class=\"ls55\"><span class=\"ls0\"> </span></span>11,7  16,8  Schulden op <span class=\"_ _2\"></span>ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 55,9  63,0  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 114,8  133,7  Omzet 77,5  104,0  Kostprijs v<span class=\"_ _2\"></span>erkopen -77,5  -88,6  Brutowi<span class=\"_ _2\"></span>nst  -0,1  15,5  EBIT (Bedrijf<span class=\"_ _2\"></span>swinst (+) / verli<span class=\"_ _2\"></span>es (-<span class=\"ls45\">))</span> -1,4  13,6  Financier<span class=\"_ _2\"></span>ings (kosten) / opbre<span class=\"_ _2\"></span>ngsten - netto -0,2  -0,6  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) v\u00f3\u00f3r be<span class=\"_ _2\"></span>lastingen -1,6  13,1  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) over de<span class=\"_ _2\"></span> verslagperiode -1,1  9,6  Totaal van de<span class=\"_ _2\"></span> gerealiseerde<span class=\"_ _2\"></span> en niet-gerealiseer<span class=\"_ _2\"></span>de resultaten ov<span class=\"_ _2\"></span>er de verslagperiode -1,1  9,6  De <span class=\"_ _31\"> </span>daling <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>winst <span class=\"_ _31\"> </span>(+) <span class=\"_ _31\"> </span>/ <span class=\"_ _31\"> </span>verlies <span class=\"_ _31\"></span>(-) <span class=\"_ _31\"> </span>over <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>verslagperiode <span class=\"_ _32\"></span>(-1,1 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _31\"> </span>EUR) <span class=\"_ _31\"> </span>is <span class=\"_ _31\"> </span>voornamelijk<span class=\"_ _2\"></span> gerelateerd <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>evolutie <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>resultaten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>Jupiter <span class=\"_ _25\"></span>Sulphur <span class=\"_ _25\"></span>LLC, <span class=\"_ _25\"></span>dewelke <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>be\u00efnvloed door de lagere zwa<span class=\"_ _2\"></span>velprijzen.  De balansrubriek <span class=\"_ _2\"></span>\u201cOverige beleggin<span class=\"_ _2\"></span>gen en garanties\u201d (<span class=\"_ _2\"></span>12,2 miljoen EUR) <span class=\"_ _2\"></span>omvatte voorna<span class=\"_ _2\"></span>melijk: <span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>investering <span class=\"_ _26\"></span>in <span class=\"_ _56\"></span>Rieter <span class=\"_ _26\"></span>Holding <span class=\"_ _26\"></span>Ag <span class=\"_ _56\"></span>(SWX:<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>RIEN) <span class=\"_ _26\"></span>(5,3 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR). <span class=\"_ _26\"></span>Door <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>acquisitie <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>Picanol </span></span>Group (to<span class=\"_ _2\"></span>elichting 4<span class=\"_ _2\"></span> - A<span class=\"_ _2\"></span>cquisities en <span class=\"_ _26\"></span>verkopen), verkr<span class=\"_ _2\"></span>eeg de <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>708.262 aan<span class=\"_ _2\"></span>delen van<span class=\"_ _2\"></span> Rieter<span class=\"_ _2\"></span> Holding <span class=\"_ _0\"></span>Ag. <span class=\"_ _1c\"></span>In <span class=\"_ _1c\"></span>april <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>verkocht <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _1c\"></span>654.000 <span class=\"_ _0\"></span>aandelen <span class=\"_ _1c\"></span>(dewelke <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>equivalent <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an een parti<span class=\"_ _2\"></span>cipatie van<span class=\"_ _2\"></span> 14%) <span class=\"_ _2\"></span>voor e<span class=\"_ _2\"></span>en bedrag <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an +8<span class=\"_ _2\"></span>0,7 miljo<span class=\"_ _2\"></span>en EUR, <span class=\"_ _26\"></span>wat resulteerde <span class=\"_ _2\"></span>in een <span class=\"_ _26\"></span>winst van <span class=\"_ _26\"></span>+11,3 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _26\"></span>(toelichting <span class=\"_ _2\"></span>9 <span class=\"_ _26\"></span>- Fi<span class=\"_ _2\"></span>nanci\u00eble <span class=\"_ _26\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>opbrengsten).<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Na <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>verkoop <span class=\"_ _2\"></span>bezit de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>nog <span class=\"_ _32\"></span>54.262 <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>(1,17% <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>totale <span class=\"_ _25\"></span>aantal <span class=\"_ _32\"></span>uitstaande <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>Rieter Holding <span class=\"_ _0\"></span>AG). <span class=\"_ _1c\"></span>Het <span class=\"_ _0\"></span>resterend <span class=\"_ _0\"></span>belang <span class=\"_ _0\"></span>werd <span class=\"_ _1c\"></span>geherwaarde<span class=\"_ _2\"></span>erd <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>beurskoers <span class=\"_ _0\"></span>(90,1 <span class=\"_ _0\"></span>CHF) <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 december <span class=\"_ _1f\"> </span>2023, <span class=\"_ _1f\"> </span>wat <span class=\"_ _20\"> </span>resulteerde <span class=\"_ _1f\"> </span>in <span class=\"_ _20\"> </span>een <span class=\"_ _1f\"> </span>verlies <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _20\"> </span>-0,5 <span class=\"_ _20\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _20\"> </span>(toelichting <span class=\"_ _1f\"> </span>9 <span class=\"_ _20\"> </span>- Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _31\"> </span>lening <span class=\"_ _1e\"> </span>toegekend <span class=\"_ _31\"></span>door <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Kerley, <span class=\"_ _31\"> </span>Inc.. <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>lening <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>11,0 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _31\"> </span>USD<span class=\"_ _0\"></span> <span class=\"_ _31\"> </span>werd </span></span>toegekend <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>joint <span class=\"_ _31\"> </span>venture <span class=\"_ _1e\"> </span>Jupiter <span class=\"_ _31\"> </span>Sulphur <span class=\"_ _31\"> </span>LLC, <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>volledig <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>over <span class=\"_ _31\"> </span>de periode <span class=\"_ _31\"> </span>2017 <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>2018. <span class=\"_ _1e\"> </span>Een <span class=\"_ _31\"> </span>bedrag <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>6,3 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _31\"> </span>USD <span class=\"_ _1b\"> </span>(5,7 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR) <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>nog <span class=\"_ _1e\"> </span>ter<span class=\"_ _0\"></span>ug <span class=\"_ _1e\"> </span>te vorderen. Jupiter<span class=\"_ _2\"></span> Sulphur LLC <span class=\"_ _2\"></span>ontleende hetzelfde<span class=\"_ _2\"></span> bedrag van<span class=\"_ _2\"></span> de andere<span class=\"_ _2\"></span> joint venture partn<span class=\"_ _2\"></span>er. De <span class=\"_ _1e\"> </span>lening <span class=\"_ _31\"> </span>is <span class=\"_ _31\"> </span>rentedragend <span class=\"_ _31\"> </span>(3,0%) <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>als <span class=\"_ _31\"> </span>vervaldatum <span class=\"_ _31\"> </span>ten <span class=\"_ _1e\"> </span>laatste <span class=\"_ _31\"> </span>december <span class=\"_ _31\"></span>2026, <span class=\"_ _31\"> </span>waarbij rekening gehouden zal wor<span class=\"_ _2\"></span>den met de <span class=\"_ _0\"></span>behoefte<span class=\"_ _2\"></span> aan geldmiddelen van Jupiter <span class=\"_ _0\"></span>Sulph<span class=\"_ _2\"></span>ur LLC. De toegekende lening is o<span class=\"_ _0\"></span>pgenomen in \u201cOverige beleggingen en garanties\u201d in <span class=\"_ _0\"></span>de geconsolideerde<span class=\"_ _2\"></span> balans van <span class=\"_ _2\"></span>de gro<span class=\"_ _2\"></span>ep. De <span class=\"_ _2\"></span>interestopbrengst<span class=\"_ _2\"></span>en hier<span class=\"_ _2\"></span>van worden<span class=\"_ _2\"></span> als nie<span class=\"_ _2\"></span>t significan<span class=\"_ _2\"></span>t beschouwd<span class=\"_ _2\"></span> en werden niet ge<span class=\"_ _2\"></span>\u00eblimineerd.<span class=\"_ _6d\"> </span>15.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Uitgestelde be<span class=\"_ _2\"></span>lastingvorderingen en -schu<span class=\"_ _2\"></span>lden </span></span>Vorderingen Schulden Netto (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro  Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 3,5  3,1  3,1  -63,2  -38,7  -68,0  -59,6  -35,6  -64,9  Immateri\u00ebl<span class=\"_ _2\"></span>e activa 4,3  4,5  4,5  -67,5  -21,4  -84,9  -63,1  -16,9  -80,4  Voorraden 14,6  11,2  12,4  - -1,8  -1,8  14,6  9,4  10,6  Personeel<span class=\"_ _2\"></span>sbeloningen 8,4  5,9  6,0  -0,2  -0,2  -0,2  8,2  5,8  5,8  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 0,5  0,8  0,8  -  - -  0,5  0,8  0,8  Voorzieningen<span class=\"_ _2\"></span> 6,3  6,6  7,3  -16,0  -15,9  -15,9  -9,7  -9,3  -8,7  Andere best<span class=\"_ _2\"></span>anddelen 9,4  8,2  8,5  -10,2  -11,7  -11,7  -0,7  -3,5  -3,2  Fiscaal ove<span class=\"_ _2\"></span>rgedragen verlie<span class=\"_ _2\"></span>zen 33,5  11,2  11,2  - - -  33,5  11,2  11,2  Bruto uitgesteld<span class=\"_ _2\"></span>e belastingvorderin<span class=\"_ _2\"></span>gen / (schulde<span class=\"_ _2\"></span>n) 80,7  51,6  53,8  -157,0  -89,7  -182,6  -76,3  -38,1  -128,8  Compensatie va<span class=\"_ _2\"></span>n belastingen -30,5  -33,4  -34,3  30,5  33,4  34,3  Netto uitgestel<span class=\"_ _2\"></span>de belastingvorde<span class=\"_ _2\"></span>ringen / (schulde<span class=\"_ _2\"></span>n) 50,2  18,2  19,5  -126,5  -56,3  -148,3  -76,3  -38,1  -128,8  De <span class=\"_ _0\"></span>netto uitgestelde belastingvorderingen / <span class=\"_ _0\"></span>(schulden) op m<span class=\"_ _0\"></span>ateri\u00eble vaste activa <span class=\"_ _0\"></span>(-59,6 <span class=\"_ _0\"></span>miljoen EUR) hebben voornamelij<span class=\"_ _2\"></span>k betrekking op<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De re\u00eble waard<span class=\"_ _2\"></span>e aanpassin<span class=\"_ _2\"></span>gen, door toewijzin<span class=\"_ _2\"></span>g van de aank<span class=\"_ _2\"></span>oopprijs aan ma<span class=\"_ _2\"></span>teri\u00eble vaste acti<span class=\"_ _2\"></span>va </span></span>door Pi<span class=\"_ _2\"></span>canol Gr<span class=\"_ _2\"></span>oup in <span class=\"_ _2\"></span>2019 en <span class=\"_ _26\"></span>overgenomen d<span class=\"_ _2\"></span>oor Tes<span class=\"_ _2\"></span>senderlo Gr<span class=\"_ _2\"></span>oup vanaf <span class=\"_ _26\"></span>2023 (toelichting<span class=\"_ _2\"></span> 4 - <span class=\"_ _29\"> </span>Acquisities <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>verkopen). <span class=\"_ _29\"> </span>De <span class=\"_ _29\"> </span>jaarlijks<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>afschrijvingen <span class=\"_ _29\"> </span>resulter<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>daling <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de opgenomen belasting<span class=\"_ _2\"></span>schuld met 1,<span class=\"_ _2\"></span>5 miljoen EUR. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tijdelijke vers<span class=\"_ _2\"></span>chillen door <span class=\"_ _2\"></span>het v<span class=\"_ _2\"></span>ersneld afschrij<span class=\"_ _2\"></span>ven in b<span class=\"_ _2\"></span>epaalde rechtsg<span class=\"_ _2\"></span>ebieden, <span class=\"_ _2\"></span>voornamelijk in </span></span>de Verenigde Staten.<span class=\"_ _2\"></span> De <span class=\"_ _32\"></span>netto <span class=\"_ _32\"></span>uitgestelde <span class=\"_ _25\"></span>belastingvorderingen <span class=\"_ _32\"></span>/ <span class=\"_ _32\"></span>(schulden) <span class=\"_ _25\"></span>op <span class=\"_ _31\"> </span>immateri\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>(<span class=\"_ _0\"></span>-63,1 <span class=\"_ _32\"></span>miljoen<span class=\"_ _2\"></span> EUR) hebben voorna<span class=\"_ _2\"></span>melijk betrekkin<span class=\"_ _2\"></span>g op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _31\"> </span>re\u00eble <span class=\"_ _32\"></span>waarde <span class=\"_ _31\"> </span>aanpassingen, <span class=\"_ _32\"></span>door <span class=\"_ _31\"> </span>toewijzing <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>aankoopprijs <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>immateri\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>vaste </span></span>activa  door  Picanol  Gr<span class=\"_ _2\"></span>oup  in  2019  en  overgenom<span class=\"_ _2\"></span>en  door  Tessenderlo  Gro<span class=\"_ _2\"></span>up  vanaf  2023 (toelichting <span class=\"_ _26\"></span>4 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>Acquisities <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>verkopen). <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>jaarlijkse <span class=\"_ _26\"></span>afschrijvingen <span class=\"_ _26\"></span>resulteren <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>daling <span class=\"_ _26\"></span>van de opgenomen belas<span class=\"_ _2\"></span>tingschuld<span class=\"_ _2\"></span> met 10,5 miljoen EUR. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de  klantenlijs<span class=\"_ _2\"></span>t  (bedrijfsseg<span class=\"_ _2\"></span>ment  T-Power),  d<span class=\"_ _2\"></span>ie  de  r<span class=\"_ _26\"></span>e\u00eble  waarde  vert<span class=\"_ _2\"></span>egenwoord<span class=\"_ _2\"></span>igt  van  een </span></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _0\"></span>afgesloten <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>RWE <span class=\"_ _0\"></span>groep, <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>periode <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>15 <span class=\"_ _1c\"></span>jaar <span class=\"_ _0\"></span>(tot <span class=\"_ _1c\"></span>juni <span class=\"_ _0\"></span>2026). De <span class=\"_ _1b\"> </span>jaarlijkse <span class=\"_ _1b\"> </span>afschrijving <span class=\"_ _1e\"> </span>van  d<span class=\"_ _2\"></span>eze <span class=\"_ _1b\"> </span>klantenlijst <span class=\"_ _1b\"> </span>resulteert<span class=\"_ _2\"></span>  in<span class=\"_ _2\"></span>  een <span class=\"_ _1e\"> </span>daling <span class=\"_ _1b\"> </span>van  de <span class=\"_ _1b\"> </span>opgenomen uitgestelde belasting<span class=\"_ _2\"></span>schuld met <span class=\"_ _2\"></span>5,3 miljoen EUR.  De <span class=\"_ _31\"> </span>uitgesteld<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>belastingv<span class=\"_ _2\"></span>orderingen <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>fiscaal <span class=\"_ _31\"> </span>overgedragen <span class=\"_ _25\"></span>verliezen <span class=\"_ _31\"></span>(33,5 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR) <span class=\"_ _32\"></span>hebben voornamelijk betr<span class=\"_ _2\"></span>ekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _25\"></span>Belgische <span class=\"_ _50\"></span>moedermaatschapp<span class=\"_ _2\"></span>ij, <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _50\"></span>Group <span class=\"_ _50\"></span>nv, <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>11,8 <span class=\"_ _25\"></span>miljoen </span></span>EUR <span class=\"_ _50\"></span>(2022: <span class=\"_ _1c\"></span>6,0 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR). <span class=\"_ _50\"></span> <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>totaal <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>vergedrage<span class=\"_ _2\"></span>n <span class=\"_ _50\"></span>fiscale <span class=\"_ _50\"></span>verliezen <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>belastingkredieten van <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o Gr<span class=\"_ _2\"></span>oup <span class=\"_ _26\"></span>nv<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>bedragen <span class=\"_ _2\"></span>158,7 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>EUR <span class=\"_ _26\"></span>per jaareind<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>2023 (<span class=\"_ _2\"></span>2022: <span class=\"_ _2\"></span>148,5 <span class=\"_ _26\"></span>miljoen EUR). <span class=\"_ _1e\"> </span>Voor <span class=\"_ _31\"> </span>een <span class=\"_ _1e\"> </span>bedrag <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>111,6 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>deze <span class=\"_ _31\"> </span>overgedragen <span class=\"_ _1e\"> </span>fiscale <span class=\"_ _31\"> </span>verliezen <span class=\"_ _31\"> </span>en belastingkredieten <span class=\"_ _26\"></span>werd geen uitg<span class=\"_ _2\"></span>estelde bela<span class=\"_ _2\"></span>stingvordering<span class=\"_ _2\"></span> aangelegd <span class=\"_ _2\"></span>per 31<span class=\"_ _2\"></span> decemb<span class=\"_ _2\"></span>er 2023 (2022: 124,<span class=\"_ _2\"></span>4 miljoen <span class=\"_ _2\"></span>EUR). Hoewel <span class=\"_ _2\"></span>het fiscaal r<span class=\"_ _2\"></span>esultaat <span class=\"_ _2\"></span>van Tessenderlo Group <span class=\"_ _2\"></span>nv negatief <span class=\"_ _2\"></span>was in <span class=\"_ _2c\"> </span>2023, <span class=\"_ _34\"> </span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _34\"> </span>door <span class=\"_ _2c\"> </span>lagere <span class=\"_ _34\"> </span>o<span class=\"_ _0\"></span>perationele<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>resultaten <span class=\"_ _34\"> </span>en <span class=\"_ _3a\"> </span>niet-gerealiseerde <span class=\"_ _34\"> </span>USD wisselkoersverliez<span class=\"_ _2\"></span>en, <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>waarschijnlijk geacht <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>toekomst <span class=\"_ _0\"></span>belastbare winsten beschikbaar zullen zijn<span class=\"_ _2\"></span>. de <span class=\"_ _32\"></span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>Groot-Brittann<span class=\"_ _2\"></span>i\u00eb, <span class=\"_ _25\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>bedrag <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>6,6 <span class=\"_ _32\"></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>(2022: nihil). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>totaal <span class=\"_ _32\"></span>overgedragen <span class=\"_ _25\"></span>fiscale <span class=\"_ _25\"></span>verliezen <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>belastingkrediet<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>42,9 <span class=\"_ _25\"></span>miljoen EUR <span class=\"_ _1c\"></span>per <span class=\"_ _1c\"></span>jaareinde <span class=\"_ _0\"></span>2023 <span class=\"_ _1c\"></span>(2022: <span class=\"_ _0\"></span>37,3 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Voor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>16,7 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>van deze <span class=\"_ _28\"> </span>overgedragen <span class=\"_ _28\"> </span>fiscale <span class=\"_ _28\"> </span>verliezen <span class=\"_ _28\"> </span>en <span class=\"_ _35\"> </span>belast<span class=\"_ _2\"></span>ingkredieten <span class=\"_ _28\"> </span>werd <span class=\"_ _28\"> </span>geen <span class=\"_ _28\"> </span>uitgestelde belastingvordering<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>aangelegd <span class=\"_ _32\"></span>per <span class=\"_ _32\"></span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>(2022: <span class=\"_ _32\"></span>3<span class=\"_ _0\"></span>7,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR). <span class=\"_ _32\"></span>Hoewel <span class=\"_ _31\"> </span>het geconsolideerd<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>fiscaal <span class=\"_ _1c\"></span>resultaat <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>Groot<span class=\"_ _0\"></span>-<span class=\"ls6a\">Br</span>ittann<span class=\"_ _2\"></span>i\u00eb <span class=\"_ _1c\"></span>negatief was <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>202<span class=\"_ _2\"></span>3, <span class=\"_ _1d\"> </span>werd <span class=\"_ _29\"> </span>het <span class=\"_ _33\"> </span>waarschijnlijk <span class=\"_ _29\"> </span>gea<span class=\"_ _2\"></span>cht <span class=\"_ _1d\"> </span>dat <span class=\"_ _1d\"> </span>er <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>toekomst <span class=\"_ _29\"> </span>b<span class=\"_ _2\"></span>elastbare <span class=\"_ _1d\"> </span>winsten beschikbaar zullen zijn<span class=\"_ _2\"></span>. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _26\"></span>Braziliaanse <span class=\"_ _56\"></span>dochterondernemingen, <span class=\"_ _56\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bedrag <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>6,4 <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>EUR <span class=\"_ _26\"></span>(2022: <span class=\"_ _26\"></span>0,9 <span class=\"_ _26\"></span>miljoen </span></span>EUR). <span class=\"_ _56\"></span>De <span class=\"_ _26\"></span>totaal <span class=\"_ _26\"></span>overgedragen <span class=\"_ _56\"></span>fiscale <span class=\"_ _26\"></span>verliezen <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>belastingkredieten <span class=\"_ _56\"></span>bedragen <span class=\"_ _56\"></span>18,5 <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>EUR per jaareinde 2<span class=\"_ _2\"></span>023 (2022: 18,0 <span class=\"_ _2\"></span>miljoen EUR) en werd<span class=\"_ _2\"></span>en volledig erken<span class=\"lse\">d.</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Diverse <span class=\"_ _1c\"></span>ov<span class=\"_ _0\"></span>erige <span class=\"_ _50\"></span>individueel<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>niet <span class=\"_ _50\"></span>significante <span class=\"_ _50\"></span>dochteronderneming<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>8<span class=\"_ _0\"></span>,8 </span></span>miljoen <span class=\"_ _37\"> </span>EUR <span class=\"_ _37\"> </span>(2022: <span class=\"_ _2a\"> </span>4<span class=\"_ _2\"></span>,4 <span class=\"_ _37\"> </span>miljoen <span class=\"_ _2a\"> </span>EU<span class=\"_ _2\"></span>R). <span class=\"_ _37\"> </span>De <span class=\"_ _2a\"> </span>t<span class=\"_ _2\"></span>otaal <span class=\"_ _37\"> </span>overgedragen <span class=\"_ _37\"> </span>fiscale <span class=\"_ _37\"> </span>verliezen <span class=\"_ _37\"> </span>en belastingkredieten bedrag<span class=\"_ _2\"></span>en 30,4 miljoen EUR per <span class=\"_ _0\"></span>jaareinde 2023 (2022: 32,7 miljoen <span class=\"_ _0\"></span>EUR) en werden <span class=\"_ _0\"></span>volledig <span class=\"_ _0\"></span>erkend <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>jaareinde <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>Van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>verliezen <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>9,1 miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>voo<span class=\"_ _0\"></span>r een beperkte peri<span class=\"_ _2\"></span>ode overdraag<span class=\"_ _2\"></span>baar (deze vervallen <span class=\"_ _2\"></span>voornamelijk in de peri<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>de 2024-2028). Een <span class=\"_ _22\"> </span>uitgestelde <span class=\"_ _24\"> </span>belastingschuld<span class=\"_ _2\"></span>, <span class=\"_ _22\"> </span>betreffende <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>niet-uitgekeerde <span class=\"_ _24\"> </span>reserves <span class=\"_ _22\"> </span>binnen <span class=\"_ _22\"> </span>de dochteronderneming<span class=\"_ _2\"></span>en van de groep, werd niet o<span class=\"_ _0\"></span>pgenomen onder de uitgesteld<span class=\"_ _2\"></span>e belastingschulden omdat <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>verwacht <span class=\"_ _1c\"></span>dat <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>schuld <span class=\"_ _1c\"></span>zich <span class=\"_ _1c\"></span>zal <span class=\"_ _0\"></span>realiseren <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nabije <span class=\"_ _1c\"></span>toekomst. <span class=\"_ _0\"></span>De uitgestelde  belastingschuld <span class=\"_ _33\"> </span>is <span class=\"_ _33\"> </span>niet <span class=\"_ _33\"> </span>significant <span class=\"_ _33\"> </span>omdat <span class=\"_ _4f\"> </span>het <span class=\"_ _33\"> </span>merendeel <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>dividenden, <span class=\"_ _33\"> </span>die <span class=\"_ _33\"> </span>de vennootschap (Tessend<span class=\"_ _2\"></span>erlo Group nv) ont<span class=\"_ _2\"></span>vangt, vrijgesteld is<span class=\"_ _2\"></span> van belastingen. De <span class=\"_ _1e\"> </span>beweging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>uitgestelde <span class=\"_ _1e\"> </span>belastingv<span class=\"_ _2\"></span>orderingen <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>-schulden <span class=\"_ _31\"> </span>tijdens <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>jaar <span class=\"_ _31\"> </span>kan <span class=\"_ _1e\"> </span>als <span class=\"_ _31\"> </span>vo<span class=\"_ _0\"></span>lgt samengevat worden<span class=\"_ _2\"></span><span class=\"ffa fs6\">5F5F<span class=\"_ _6d\"> </span></span>33<span class=\"_ _6d\"> </span>: (Miljoen EUR)<span class=\"fc8\"> </span>Saldo op 1 januari 2023 Opgenomen in de winst-<span class=\"ls57\">en</span>-<span class=\"_ _6d\"> </span>verlie<span class=\"_ _2\"></span>srekening Opgenomen in de niet-<span class=\"_ _6d\"> </span>gerealise<span class=\"_ _2\"></span>erde resultaten Wijziging in de<span class=\"_ _2\"></span> consoli<span class=\"_ _2\"></span>datie-<span class=\"_ _6d\"> </span>kring (toelicht<span class=\"_ _2\"></span>ing 4) Omrekenings-<span class=\"_ _6d\"> </span>verschi<span class=\"_ _2\"></span>llen Saldo op 31 december 2023<span class=\"ls0\"> </span>Materi\u00eb<span class=\"_ _2\"></span>le vaste activa -35,6  4,0  - -29,3  1,3  -59,6  Immateri\u00ebl<span class=\"_ _2\"></span>e activa -16,9  15,7  - -63,5  1,6  -63,1  Voorraden 9,4  4,2  - 1,2  -0,2  14,6  Personeel<span class=\"_ _2\"></span>sbeloningen 5,8  2,1  0,4  0,0  -0,0  8,2  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instrument<span class=\"_ _2\"></span>en 0,8  -0,8  0,5  - - 0,5  Voorzieningen<span class=\"_ _2\"></span> -9,3  -1,0  - 0,7  -0,0  -9,7  Andere best<span class=\"_ _2\"></span>anddelen -3,5  3,2  - 0,3  -0,6  -0,7  Fiscaal ove<span class=\"_ _2\"></span>rgedragen verlie<span class=\"_ _2\"></span>zen 11,2  22,6  - - -0,4  33,5  Totaal -38,1  49,9  0,9  -90,7  1,7  -76,3  33 <span class=\"ff4\">Ui<span class=\"_ _0\"></span>tgestelde <span class=\"_ _0\"></span>belastingschulden<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>uitgestelde <span class=\"_ _0\"></span>belas<span class=\"_ _0\"></span>tingkosten <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>rgegeven <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>negatieve <span class=\"_ _0\"></span>bedragen<span class=\"_ _0\"></span>; <span class=\"_ _0\"></span>uitgestelde <span class=\"_ _0\"></span>belas<span class=\"_ _0\"></span>ting<span class=\"_ _1c\"></span>vorde<span class=\"_ _0\"></span>ringen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>uitgestelde<span class=\"_ _0\"></span> </span>belastingopbrengsten word<span class=\"_ _0\"></span>en weergegeve<span class=\"_ _0\"></span>n als positieve bedragen<span class=\"_ _0\"></span>.<span class=\"_ _6d\"> </span>16.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Handels- en overi<span class=\"_ _2\"></span>ge vorderingen  </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e vorderingen op <span class=\"_ _2\"></span>meer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r Handelsvor<span class=\"_ _2\"></span>deringen 0,8  0,0 1,6 - Bruto h<span class=\"_ _2\"></span>andelsvorderingen 0,8  - 1,6 - Waardeverminde<span class=\"_ _2\"></span>ringen - - - Overige vo<span class=\"_ _2\"></span>rderingen 17,8  4,3  4,4  Vorderinge<span class=\"_ _2\"></span>n op verbonden pa<span class=\"_ _2\"></span>rtijen 29<span class=\"ls0\"> </span>0,0  0,0  0,0  Vorderinge<span class=\"_ _2\"></span>n gerelateerd aan<span class=\"_ _2\"></span> pensioenplannen 23<span class=\"ls0\"> </span>7,5  10,2  10,2  Totaal 26,1  14,5  16,1  De <span class=\"_ _31\"> </span>stijging <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>overige <span class=\"_ _32\"></span>vorderingen <span class=\"_ _31\"> </span>op <span class=\"_ _32\"></span>meer <span class=\"_ _31\"> </span>dan <span class=\"_ _31\"> </span>\u00e9\u00e9n <span class=\"_ _31\"></span>jaar <span class=\"_ _32\"></span>is <span class=\"_ _31\"> </span>voornamelijk <span class=\"_ _32\"></span>gerelateerd <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>de opname <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>uitgestelde <span class=\"_ _25\"></span>betaling <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>meer <span class=\"_ _25\"></span>dan <span class=\"_ _32\"></span>\u00e9\u00e9n <span class=\"_ _32\"></span>jaar <span class=\"_ _32\"></span>(te <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ntvangen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>2025 <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>2026) <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>de<span class=\"_ _2\"></span> voorwaardelijk<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>betaling <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _1e\"> </span>betre<span class=\"_ _2\"></span>kking <span class=\"_ _31\"> </span>tot <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>verkoop <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>40% <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>PB <span class=\"_ _1e\"> </span>Brasil Industria e Comerci<span class=\"_ _2\"></span>o de Gelatinas Ltda<span class=\"_ _2\"></span> (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verkopen). <span class=\"_ _2\"></span> De <span class=\"_ _1b\"> </span>vorderingen <span class=\"_ _1e\"> </span>gerelateerd <span class=\"_ _1e\"> </span>aan <span class=\"_ _1b\"> </span>pensioenplannen <span class=\"_ _1e\"> </span>hebben <span class=\"_ _1b\"> </span>betrekking <span class=\"_ _1e\"> </span>op  de <span class=\"_ _1e\"> </span>netto  a<span class=\"_ _2\"></span>ctiva <span class=\"_ _1e\"> </span>van  de<span class=\"_ _2\"></span> pensioenfondsen in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb <span class=\"_ _2\"></span>en de Verenig<span class=\"_ _2\"></span>de Staten waar<span class=\"_ _2\"></span>van de waarde <span class=\"_ _2\"></span>van de activa<span class=\"_ _2\"></span> hoger is dan de waarde <span class=\"_ _2\"></span>van de pensioenv<span class=\"_ _2\"></span>erplichtingen (toeli<span class=\"_ _26\"></span>chting 23 - Personeelsbeloningen). (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e vorderingen op <span class=\"_ _2\"></span>ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar Handelsvor<span class=\"_ _2\"></span>deringen 388,7  373,4  461,4  - Bruto h<span class=\"_ _2\"></span>andelsvorderingen 393,0  377,2  466,0  - Waardeverminde<span class=\"_ _2\"></span>ringen -4,3  -3,8  -4,6  Overige vo<span class=\"_ _2\"></span>rderingen 66,3  37,2  53,9  Vooruitbet<span class=\"_ _2\"></span>alingen 1,7  1,5  2,6  Vorderinge<span class=\"_ _2\"></span>n op verbonden pa<span class=\"_ _2\"></span>rtijen 29<span class=\"ls0\"> </span>0,4  0,8  0,8  Totaal 457,0  412,9  518,7  Vorderingen op <span class=\"_ _0\"></span>verbonden partijen hebben <span class=\"_ _0\"></span>betrekking op <span class=\"_ _0\"></span>vorderingen o<span class=\"_ _0\"></span>p joint <span class=\"_ _0\"></span>ventures (toelichting 29 <span class=\"ls0\">- Verbond<span class=\"_ _2\"></span>en partijen).  </span>De <span class=\"_ _0\"></span>daling <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de handelsvorderingen o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vergelijking <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>Pro <span class=\"_ _0\"></span>Forma, <span class=\"_ _0\"></span>is gerelateerd aan <span class=\"_ _2\"></span>een lagere activit<span class=\"_ _2\"></span>eit alsook aan de <span class=\"_ _2\"></span>timing van klantenb<span class=\"_ _2\"></span>etalingen.  De ouderdomsbalan<span class=\"_ _2\"></span>s van <span class=\"_ _2\"></span>de bru<span class=\"_ _2\"></span>tohandelsvordering<span class=\"_ _2\"></span>en en <span class=\"_ _2\"></span>waardevermindering<span class=\"_ _2\"></span>en word<span class=\"_ _2\"></span>t toegelicht <span class=\"_ _2\"></span>in de rubriek \u201cKredi<span class=\"_ _2\"></span>etrisico\u201d van<span class=\"_ _2\"></span> toelichting 26 <span class=\"ff2\">- Financi\u00eble in<span class=\"_ _2\"></span>strumenten.  </span>De <span class=\"_ _25\"></span>overige <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>orderingen <span class=\"_ _50\"></span>op <span class=\"_ _32\"></span>ten <span class=\"_ _25\"></span>hoogste <span class=\"_ _25\"></span>\u00e9\u00e9n <span class=\"_ _25\"></span>jaar <span class=\"_ _25\"></span>bevatten <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _50\"></span>overige <span class=\"_ _25\"></span>belasting- <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>btw-<span class=\"_ _6d\"> </span>vorderingen <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>26,4 <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _25\"></span>(2022: <span class=\"_ _32\"></span>25,8 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR). <span class=\"_ _32\"></span>Deze <span class=\"_ _25\"></span>omvatten <span class=\"_ _25\"></span>ook <span class=\"_ _25\"></span>\u201c<span class=\"_ _0\"></span>bank <span class=\"_ _25\"></span>notes\u201d <span class=\"_ _25\"></span>in China <span class=\"_ _1c\"></span>(segment <span class=\"_ _50\"></span>Machines <span class=\"_ _50\"></span>&amp; <span class=\"_ _50\"></span>Technologies), <span class=\"_ _50\"></span>dewelke <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>instellingen <span class=\"_ _1c\"></span>met een <span class=\"_ _0\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>meer <span class=\"_ _1c\"></span>dan <span class=\"_ _0\"></span>3 <span class=\"_ _1c\"></span>maanden, <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>13,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _0\"></span>(2022 <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>Forma: <span class=\"_ _0\"></span>7,6 <span class=\"_ _1c\"></span>miljoen EUR). <span class=\"_ _0\"></span>Bovendien omvatten <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uitgestelde betaling <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>ten <span class=\"_ _1c\"></span>hoogste \u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>(5,3 m<span class=\"_ _0\"></span>iljoen USD <span class=\"_ _0\"></span>of 4,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _31\"> </span>EUR) <span class=\"_ _32\"></span>gerelateerd <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>verkoop <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>40% <span class=\"_ _31\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>aandelen <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>PB <span class=\"_ _31\"> </span>Brasil <span class=\"_ _31\"> </span>Industria <span class=\"_ _32\"></span>e Comercio de Gelatina<span class=\"_ _2\"></span>s Ltda (ondertussen <span class=\"_ _2\"></span>ontvangen in<span class=\"_ _2\"></span> januari 2024).  Het <span class=\"_ _0\"></span>\u201cnon<span class=\"ff2\">-</span>recourse\u201d factoringprogramma werd opgeschort <span class=\"_ _0\"></span>sinds <span class=\"_ _0\"></span>2015. <span class=\"_ _0\"></span>Er <span class=\"_ _0\"></span>werd geen <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>ontvangen via <span class=\"_ _1d\"> </span>\u201cnon<span class=\"ff2\">-</span>recourse\u201d <span class=\"_ _1d\"> </span>factoring<span class=\"ff2\">- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span></span>effectiseringprogram<span class=\"_ _2\"></span>ma\u2019s, <span class=\"_ _1d\"> </span>waarbij <span class=\"_ _1d\"> </span>handelsvorderingen <span class=\"_ _33\"> </span>werden verkocht aan hun no<span class=\"_ _2\"></span>minale waarde ver<span class=\"_ _2\"></span>minderd met e<span class=\"_ _2\"></span>en korting in ruil v<span class=\"_ _2\"></span>oor cash.<span class=\"_ _6d\"> </span>17.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorraden </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Grondsto<span class=\"_ _2\"></span>ffen 134,9  92,6  163,6  Goedere<span class=\"_ _2\"></span>n in bewerking 21,5  14,3  24,9  Gereed pr<span class=\"_ _2\"></span>oduct 367,7  379,3  399,1  Handelsgoeder<span class=\"_ _2\"></span>en 60,4  66,5  66,5  Wisselstuk<span class=\"_ _2\"></span>ken 20,0  14,3  20,4  Totaal 604,5  566,9  674,4  De <span class=\"_ _1c\"></span>daling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorraden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>2022 <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _1c\"></span>kan <span class=\"_ _0\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden door <span class=\"_ _33\"> </span>zowel <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>daling <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>voorraadvolumes <span class=\"_ _33\"> </span>alsook <span class=\"_ _33\"> </span>door <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>daling <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>grondstof<span class=\"_ _0\"></span>- <span class=\"_ _33\"> </span>en energieprijzen in <span class=\"_ _2\"></span>2023 in vergelijking<span class=\"_ _2\"></span> met 2022.  Er werden geen v<span class=\"_ _2\"></span>oorraden in pan<span class=\"_ _2\"></span>d gegeven. De <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>oorraadkosten, <span class=\"_ _1f\"> </span>die <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>2023 <span class=\"_ _20\"> </span>werden <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>erwerkt<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>kostprijs <span class=\"_ _20\"> </span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>, <span class=\"_ _1e\"> </span>bedroegen <span class=\"_ _1e\"> </span>2.295,0 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>(2022: <span class=\"_ _1e\"> </span>1.860,2 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>of <span class=\"_ _1e\"> </span>2022 <span class=\"_ _1e\"> </span>Pro <span class=\"_ _1b\"> </span>Forma:<span class=\"_ _2\"></span> 2.368,4 miljoen EUR<span class=\"_ _2\"></span>). De <span class=\"_ _0\"></span>voorraden <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>gewaardeerd te<span class=\"_ _0\"></span>gen ko<span class=\"_ _0\"></span>stprijs o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span>-opbrengstwaar<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>lager is. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>berekening <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>mogelijke <span class=\"_ _0\"></span>afschrijving <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>aring <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beoordeling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de marktomstandigheden.<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>De <span class=\"_ _31\"> </span>voo<span class=\"_ _0\"></span>rraadafwaarderin<span class=\"_ _2\"></span>g, <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kostprijs <span class=\"_ _1e\"> </span>verkopen, <span class=\"_ _31\"> </span>bedraagt  -28,4 miljoen EUR<span class=\"_ _2\"></span> in 2023 (2022: -10,3 <span class=\"_ _2\"></span>miljoen EUR) (toelichting <span class=\"_ _2\"></span>3 - Gesegmenteerd<span class=\"_ _2\"></span>e informatie).  De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>verwacht <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oorraad, <span class=\"_ _26\"></span>beschikbaar op <span class=\"_ _26\"></span>31 de<span class=\"_ _2\"></span>cember <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>gebruiken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _2\"></span>verkopen<span class=\"_ _2\"></span> in <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>komende <span class=\"_ _0\"></span>12 <span class=\"_ _1c\"></span>maanden, <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>uitzonderin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorraad <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-strategische <span class=\"_ _0\"></span>wisselstukken.<span class=\"_ _2\"></span> Deze wisselstukk<span class=\"_ _2\"></span>en zullen gebru<span class=\"_ _2\"></span>ikt worden wanneer <span class=\"_ _2\"></span>nodig geacht.<span class=\"_ _6d\"> </span>18.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Geldmiddelden en <span class=\"_ _2\"></span>kasequivalente<span class=\"_ _2\"></span>n </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Termijndeposi<span class=\"_ _2\"></span>to's 26<span class=\"ls0\"> </span>94,2  92,0  Zichtreke<span class=\"_ _2\"></span>ningen 26<span class=\"ls0\"> </span>82,8  64,1  Geldmiddelen <span class=\"_ _2\"></span>en kasequivalenten 177,0  156,1  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22/26 -0,1  -0,1  Geldmiddelen <span class=\"_ _2\"></span>en kasequivalenten i<span class=\"_ _2\"></span>n het kasstroo<span class=\"_ _2\"></span>moverzicht 176,9  156,0  De <span class=\"_ _27\"> </span>termijndeposito\u2019s <span class=\"_ _27\"> </span>(94,2 <span class=\"_ _27\"> </span>miljoen <span class=\"_ _27\"> </span>EUR) <span class=\"_ _27\"> </span>hebben <span class=\"_ _27\"> </span>een <span class=\"_ _27\"> </span>maximum <span class=\"_ _27\"> </span>looptijd <span class=\"_ _27\"> </span>van <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>maand. <span class=\"_ _27\"> </span>De geldmiddelen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>kasequivalenten o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>31 <span class=\"_ _1c\"></span>december 2023 <span class=\"_ _1c\"></span>omvatten 2<span class=\"_ _0\"></span>1,8 <span class=\"_ _0\"></span>miljoen USD<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _1c\"></span>19,7 <span class=\"_ _0\"></span>miljoen EUR (2022: 16,<span class=\"_ _2\"></span>7 miljoen USD <span class=\"_ _2\"></span>of 15,7 miljoen EUR<span class=\"_ _2\"></span>).  Per <span class=\"_ _32\"></span>jaareinde <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>werden <span class=\"_ _32\"></span>drie <span class=\"_ _32\"></span>langetermijnin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bedrag <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>70,0 <span class=\"_ _25\"></span>miljoen <span class=\"_ _32\"></span>EUR aangehouden <span class=\"_ _0\"></span>(2022: <span class=\"_ _1c\"></span>50,0 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR), <span class=\"_ _1c\"></span>waarvan<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>60,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>vervaldatum <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>oktober 2025 <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>10,0 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _56\"></span>met <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>vervaldatum <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>december <span class=\"_ _56\"></span>2025. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>tegenpartij <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>een <span class=\"_ _56\"></span>internationale gerenommeerd<span class=\"_ _2\"></span>e financi\u00eble instelli<span class=\"_ _2\"></span>ng. De belegg<span class=\"_ _2\"></span>ingen <span class=\"_ _2\"></span>hebben een <span class=\"_ _2\"></span>oorspronkelijke l<span class=\"_ _2\"></span>ooptijd van 2 jaar.<span class=\"_ _2\"></span> Aangezien <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>beleggingen <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>initi\u00eble <span class=\"_ _26\"></span>looptijd <span class=\"_ _26\"></span>hadden <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>12 <span class=\"_ _26\"></span>maanden, <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>niet opgenomen <span class=\"_ _36\"> </span>onder <span class=\"_ _36\"> </span>\u201cGeldmiddelen <span class=\"_ _68\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _68\"> </span>kasequivalent<span class=\"_ _2\"></span>en\u201d, <span class=\"_ _36\"> </span>maar <span class=\"_ _68\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_ _68\"> </span>rub<span class=\"_ _2\"></span>riek \u201cLangetermijnin<span class=\"_ _2\"></span>vesteringen\u201d.<span class=\"ff2\"> </span>19.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\"> Eigen vermogen </span></span>Aandelenkapitaal en uitgiftepremie Aandelen 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Aantal aande<span class=\"_ _2\"></span>len per 1 janua<span class=\"_ _2\"></span>ri 43.154.979  43.154.979  Uitgegeven aande<span class=\"_ _2\"></span>len per 2 <span class=\"_ _2\"></span>januari 2023 41.428.134  - Uitgegeven aande<span class=\"_ _2\"></span>len per 10 <span class=\"_ _2\"></span>februari 2023 603.307  - Uitgegeven aande<span class=\"_ _2\"></span>len per 17 maar<span class=\"_ _2\"></span>t 2023 286.342  - Verniet<span class=\"_ _2\"></span>iging van aandele<span class=\"_ _2\"></span>n per 14 december 2023 -1.083.003 - Aantal aandel<span class=\"_ _2\"></span>en per 31 decemb<span class=\"_ _2\"></span>er - volstort 84.389.759  43.154.979  Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1d\"> </span>werden <span class=\"_ _33\"> </span>42.317.783 <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _29\"> </span>aand<span class=\"_ _2\"></span>elen <span class=\"_ _1d\"> </span>uitgegeven <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>4 <span class=\"_ _29\"> </span>- <span class=\"_ _1d\"> </span>Acquisities <span class=\"_ _33\"> </span>en verkopen). Op grond van de machtigin<span class=\"_ _2\"></span>g verleend door de buiteng<span class=\"_ _2\"></span>ewone algemene vergaderi<span class=\"_ _2\"></span>ng van 10 mei 2022<span class=\"_ _2\"></span> heeft de <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>van bestuur <span class=\"_ _26\"></span>van Tessenderlo <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>nv besloten <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>de verni<span class=\"_ _2\"></span>etiging <span class=\"_ _2\"></span>van 1.083.0<span class=\"_ _2\"></span>03 eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>december <span class=\"_ _25\"></span>2023, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>werden <span class=\"_ _25\"></span>ingekocht <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>kader <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>inkoopprogramma <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>in maart 2023 werd g<span class=\"_ _2\"></span>elanceerd. Door deze transacties<span class=\"_ _2\"></span> is het aantal aandel<span class=\"_ _2\"></span>en van 43.154.9<span class=\"_ _2\"></span>79 naar 84.38<span class=\"_ _2\"></span>9.759 gewijzig<span class=\"_ _2\"></span>d. Het <span class=\"_ _0\"></span>aantal <span class=\"_ _0\"></span>aandelen bevat <span class=\"_ _0\"></span>63.512.417 aandelen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>naam (2022: <span class=\"_ _0\"></span>25.105.436) en <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>.877.342<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>gewone aandelen <span class=\"_ _2c\"> </span>aan <span class=\"_ _34\"> </span>toonder <span class=\"_ _2c\"> </span>(2022: <span class=\"_ _2c\"> </span>18.049.543).<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>De <span class=\"_ _2c\"> </span>aandelen <span class=\"_ _2c\"> </span>zijn <span class=\"_ _2c\"> </span>zonder <span class=\"_ _34\"> </span>nominale <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _34\"> </span>De aandeelhouders <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>hebben <span class=\"_ _31\"> </span>het <span class=\"_ _1b\"> </span>recht <span class=\"_ _31\"> </span>om  d<span class=\"_ _2\"></span>ividenden <span class=\"_ _31\"> </span>te <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>ntvangen <span class=\"_ _1b\"> </span>zoals<span class=\"_ _2\"></span> goedgekeurd. In overeenst<span class=\"_ _2\"></span>emming met artikel 7:53<span class=\"_ _2\"></span> van het Belgisch Wetboek van Vennootschappen<span class=\"_ _2\"></span> en <span class=\"_ _0\"></span>Verenigingen, <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>buitengewone algemene <span class=\"_ _0\"></span>vergadering <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>aandeelhouders op <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>juli <span class=\"_ _0\"></span>2019 besloten om <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>loyaliteits<span class=\"_ _2\"></span>stemrecht in <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>voeren voor <span class=\"_ _0\"></span>ieder v<span class=\"_ _0\"></span>olgestort aandeel dat <span class=\"_ _0\"></span>ten minste <span class=\"_ _0\"></span>twee jaar <span class=\"_ _33\"> </span>ononderbroken <span class=\"_ _33\"> </span>op <span class=\"_ _1d\"> </span>naam <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>dezelfde <span class=\"_ _1d\"> </span>aandeelh<span class=\"_ _2\"></span>ouder <span class=\"_ _1d\"> </span>is <span class=\"_ _33\"> </span>ingeschreven <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>register <span class=\"_ _33\"> </span>van aandelen. <span class=\"_ _29\"> </span>Het<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>totaal <span class=\"_ _1d\"> </span>aantal <span class=\"_ _29\"> </span>stemrechten <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _29\"> </span>109.14<span class=\"_ _2\"></span>7.812 <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>31 <span class=\"_ _29\"> </span>december <span class=\"_ _1d\"> </span>2023 <span class=\"_ _29\"> </span>(2022: 66.278.726), waarvan <span class=\"_ _0\"></span>43.665.089 <span class=\"_ _0\"></span>stemrechten <span class=\"_ _0\"></span>geschorst <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>omdat <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>hadden <span class=\"_ _0\"></span>op eigen aandelen (2<span class=\"_ _2\"></span>022: 43.398). Het <span class=\"_ _0\"></span>voorstel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>nv <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>bruto <span class=\"_ _0\"></span>dividend <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>aandeel van <span class=\"_ _0\"></span>0,75 EUR <span class=\"_ _0\"></span>toe te <span class=\"_ _0\"></span>kennen voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>boekjaar 2022 werd <span class=\"_ _0\"></span>goedgekeurd<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>door de aandeelhouders van Tessenderlo Group n<span class=\"_ _2\"></span>v op hun jaarlijkse alg<span class=\"_ _2\"></span>emene vergad<span class=\"_ _2\"></span>ering die plaatsvond op 9 <span class=\"_ _2\"></span>mei 2023.  Er werden in 2023 g<span class=\"_ _2\"></span>een nieuwe aandel<span class=\"_ _2\"></span>en aangeboden aan<span class=\"_ _2\"></span> het personeel. Toegestaan kap<span class=\"_ _2\"></span>itaal  De  buiteng<span class=\"_ _2\"></span>ewone  aand<span class=\"_ _2\"></span>eelhoudersverga<span class=\"_ _2\"></span>dering <span class=\"_ _1b\"> </span>van  10 <span class=\"_ _1e\"> </span>mei  2022  b<span class=\"_ _2\"></span>esloot  d<span class=\"_ _2\"></span>e  ra<span class=\"_ _2\"></span>ad  van <span class=\"_ _1b\"> </span>bestuur  t<span class=\"_ _2\"></span>e machtigen, <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>dat <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>vijf <span class=\"_ _0\"></span>jaar <span class=\"_ _1c\"></span>vanaf <span class=\"_ _1c\"></span>publicatie <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>machtiging<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij het <span class=\"_ _32\"></span>Belgisch <span class=\"_ _32\"></span>Staatsblad,<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>om <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>aandelenkapitaal <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>\u00e9\u00e9n <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>meerdere <span class=\"_ _32\"></span>keren <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verhogen <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een bedrag <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>108.115.931 <span class=\"_ _29\"> </span>EUR, <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>vereenkomstig <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bepalingen <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>Belgi<span class=\"_ _2\"></span>sche <span class=\"_ _29\"> </span>Wetboek <span class=\"_ _29\"> </span>van Vennootschappen <span class=\"_ _2\"></span>en de statuten <span class=\"_ _2\"></span>van de vennootscha<span class=\"_ _2\"></span>p.  De <span class=\"_ _33\"> </span>raad  van <span class=\"_ _33\"> </span>bestuur <span class=\"_ _33\"> </span>is  eveneens <span class=\"_ _4f\"> </span>bevoegd, <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>recht <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>substitutie,  om <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>statuten  van <span class=\"_ _33\"> </span>de vennootschap <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>wijzigen <span class=\"_ _50\"></span>overeenkomstig <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kapitaalverhogin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>waartoe <span class=\"_ _50\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _50\"></span>besloten <span class=\"_ _50\"></span>binnen <span class=\"_ _50\"></span>het kader van het toeges<span class=\"_ _2\"></span>tane kapitaal.  De bevoegdheid <span class=\"_ _2\"></span>van de raad van bes<span class=\"_ _2\"></span>tuur om het kapi<span class=\"_ _2\"></span>taal te verh<span class=\"_ _2\"></span>ogen zal eindige<span class=\"_ _2\"></span>n op 19 mei 202<span class=\"_ _2\"></span>7.<span class=\"_ _6d\"> </span>Inkoop eigen aa<span class=\"_ _2\"></span>ndelen Op 31 december<span class=\"_ _2\"></span> 2022 beza<span class=\"_ _2\"></span>t de groep <span class=\"_ _2\"></span>31.503 eigen aa<span class=\"_ _2\"></span>ndelen of 0,0<span class=\"_ _2\"></span>73% van het,<span class=\"_ _2\"></span> op die datu<span class=\"_ _2\"></span>m, totale aantal van 43.15<span class=\"_ _2\"></span>4.979 uitgegev<span class=\"_ _2\"></span>en aandelen. Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en P<span class=\"_ _0\"></span>icanol Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1e\"> </span>verwierf <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>aangehouden <span class=\"_ _31\"> </span>door <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>(Picanol <span class=\"_ _1e\"> </span>Group <span class=\"_ _1e\"> </span>bezat 21.860.003 <span class=\"_ _27\"> </span>aandelen <span class=\"_ _34\"> </span>van <span class=\"_ _27\"> </span>Tessenderlo <span class=\"_ _34\"> </span>Group <span class=\"_ _27\"> </span>op <span class=\"_ _34\"> </span>het <span class=\"_ _34\"> </span>moment <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _34\"> </span>de <span class=\"_ _27\"> </span>comb<span class=\"_ _0\"></span>inatie <span class=\"_ _34\"> </span>via <span class=\"_ _34\"> </span>haar dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>Verbrugge <span class=\"_ _50\"></span>nv, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>intussen <span class=\"_ _50\"></span>fusioneerde <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>Picanol <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>juli <span class=\"_ _25\"></span>2023). <span class=\"_ _50\"></span> <span class=\"_ _25\"></span>De groep heeft de intenti<span class=\"_ _2\"></span>e om deze aandel<span class=\"_ _2\"></span>en te vernietig<span class=\"_ _2\"></span>en in 2024. Volgens de<span class=\"_ _2\"></span> beslissing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e buitenge<span class=\"_ _2\"></span>wone alge<span class=\"_ _2\"></span>mene vergaderin<span class=\"_ _2\"></span>g van <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>mei 20<span class=\"_ _2\"></span>22 heeft <span class=\"_ _2\"></span>de raad <span class=\"_ _2\"></span>van bestuur de <span class=\"_ _2\"></span>bevoegdheid g<span class=\"_ _2\"></span>ekregen, vo<span class=\"_ _2\"></span>or een peri<span class=\"_ _2\"></span>ode van 5 <span class=\"_ _2\"></span>jaar vanaf de <span class=\"_ _2\"></span>publicatie <span class=\"_ _2\"></span>van de ma<span class=\"_ _2\"></span>chtiging in <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>Belgisch <span class=\"_ _1c\"></span>Staatsblad, <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wet <span class=\"_ _1c\"></span>gesteld<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>voorwaarden, <span class=\"_ _1c\"></span>de aandelen, <span class=\"_ _29\"> </span>winstbewijzen <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>daarmee <span class=\"_ _29\"> </span>verband <span class=\"_ _29\"> </span>houdende <span class=\"_ _29\"> </span>certificaten <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>vennootschap <span class=\"_ _29\"> </span>te<span class=\"_ _2\"></span> verwerven voor <span class=\"_ _0\"></span>rekening van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap, <span class=\"_ _0\"></span>zonder dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap <span class=\"_ _0\"></span>aandelen mag <span class=\"_ _0\"></span>bezitten die  meer<span class=\"_ _2\"></span>  dan <span class=\"_ _1b\"> </span>20%  van <span class=\"_ _1b\"> </span>haar  kapi<span class=\"_ _2\"></span>taal <span class=\"_ _1b\"> </span>vertegenwoordigen <span class=\"_ _1b\"> </span>en  tegen<span class=\"_ _26\"></span>  een  prijs <span class=\"_ _1b\"> </span>die  varieer<span class=\"_ _2\"></span>t  tussen<span class=\"_ _2\"></span> minimaal <span class=\"_ _1c\"></span>20% <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>slotkoers <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _50\"></span>gedurende<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>de laatste <span class=\"_ _26\"></span>30 han<span class=\"_ _2\"></span>delsdagen <span class=\"_ _26\"></span>voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>het b<span class=\"_ _2\"></span>esluit <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>dergelijke<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>effecten <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>verwerven<span class=\"_ _2\"></span> en <span class=\"_ _1c\"></span>maximaal <span class=\"_ _0\"></span>20% <span class=\"_ _1c\"></span>boven <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gemiddelde <span class=\"_ _0\"></span>slotkoers <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _0\"></span>gedurende de  laats<span class=\"_ _2\"></span>te <span class=\"_ _1b\"> </span>30  h<span class=\"_ _2\"></span>andelsdagen <span class=\"_ _1e\"> </span>voorafgaand  aan<span class=\"_ _2\"></span>  h<span class=\"_ _2\"></span>et <span class=\"_ _1b\"> </span>besluit <span class=\"_ _1b\"> </span>van  de<span class=\"_ _2\"></span>  raad<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>ergelijke <span class=\"_ _1b\"> </span>effecten <span class=\"_ _1e\"> </span>te verwerven.  Verwijzend <span class=\"_ _0\"></span>naar artikel <span class=\"_ _0\"></span>7:215 <span class=\"_ _0\"></span>\u00a7 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>Wetboek van <span class=\"_ _0\"></span>vennootschappen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verenigin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>artikel 8:4 van het koninklijk<span class=\"_ _2\"></span> besluit van <span class=\"_ _2\"></span>29 april 2019 tot uit<span class=\"_ _2\"></span>voering van het Wetb<span class=\"_ _2\"></span>oek van venno<span class=\"_ _2\"></span>otschappen en <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>erenigingen,  heeft <span class=\"_ _33\"> </span>de <span class=\"_ _4f\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>programma  voor <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>inkoop  van <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen<span class=\"_ _2\"></span> gelanceerd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>rden <span class=\"_ _25\"></span>1.149.000 <span class=\"_ _25\"></span>eigen <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>ingekocht. <span class=\"_ _32\"></span>Op <span class=\"_ _25\"></span>grond <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>machtiging <span class=\"_ _25\"></span>verleend door  de  buit<span class=\"_ _2\"></span>engewone  al<span class=\"_ _2\"></span>gemene  vergad<span class=\"_ _2\"></span>ering  van <span class=\"_ _1b\"> </span>10  mei <span class=\"_ _1b\"> </span>2022  heeft  de <span class=\"_ _1b\"> </span>raad<span class=\"_ _2\"></span>  van  bestuur <span class=\"_ _1b\"> </span>van Tessenderlo  Group  nv  op  1<span class=\"_ _0\"></span>4  december  2023  besloten  tot  de  v<span class=\"_ _0\"></span>ernietiging<span class=\"_ _2\"></span>  v<span class=\"_ _0\"></span>an  1.083.003  eigen aandelen, die werden<span class=\"_ _2\"></span> ingekocht<span class=\"_ _2\"></span> in het kader van he<span class=\"_ _2\"></span>t inkoopprogra<span class=\"_ _2\"></span>mma. Op 31 december 2023 bezit de groep 21.957.503 eige<span class=\"_ _2\"></span>n aandelen of 26,02% van het totale aantal van 84.389.759 <span class=\"_ _37\"> </span>uitgegeven <span class=\"_ _3a\"> </span>aandelen. <span class=\"_ _37\"> </span>Overeenkomstig<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>artikel <span class=\"_ _37\"> </span>7:217 <span class=\"_ _37\"> </span>\u00a71 <span class=\"_ _37\"> </span>van <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>W<span class=\"_ _2\"></span>etboek <span class=\"_ _37\"> </span>van Vennootschappen<span class=\"_ _2\"></span> en V<span class=\"_ _2\"></span>ereniging<span class=\"_ _2\"></span>en zijn <span class=\"_ _2\"></span>de stemr<span class=\"_ _2\"></span>echten <span class=\"_ _2\"></span>verbonden aan<span class=\"_ _26\"></span> de eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _2\"></span>die in<span class=\"_ _2\"></span> bezit<span class=\"_ _2\"></span> zijn van de venn<span class=\"_ _2\"></span>ootschap of haar docht<span class=\"_ _2\"></span>eronderneming<span class=\"_ _2\"></span>en geschorst. Op 31 december 2<span class=\"_ _2\"></span>023 bedroeg de beursk<span class=\"_ _2\"></span>oers van Tess<span class=\"_ _2\"></span>enderlo Group n<span class=\"_ _2\"></span>v 28,25 EUR. Wettelijke reserve<span class=\"_ _2\"></span>s  Volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>Belgische <span class=\"_ _32\"></span>wetgeving <span class=\"_ _32\"></span>moet <span class=\"_ _32\"></span>elk <span class=\"_ _32\"></span>jaar <span class=\"_ _32\"></span>5% <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>statutaire <span class=\"_ _31\"> </span>nettowinst <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>een <span class=\"_ _32\"></span>Belgische onderneming <span class=\"_ _1c\"></span>overgedrage<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>reserve <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>deze <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>reserve <span class=\"_ _1c\"></span>10% <span class=\"_ _1c\"></span>van het <span class=\"_ _0\"></span>geplaatst kapitaal <span class=\"_ _0\"></span>bedraagt. Deze <span class=\"_ _0\"></span>wettelijke <span class=\"_ _0\"></span>reserve van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nnootschap bedraagt 21,6 <span class=\"_ _0\"></span>miljoen EUR <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>balansdatum. <span class=\"_ _32\"></span>Normaal <span class=\"_ _32\"></span>kan <span class=\"_ _31\"> </span>deze <span class=\"_ _32\"></span>reserve <span class=\"_ _32\"></span>niet <span class=\"_ _31\"></span>uitgekeerd <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>aandeelhouders<span class=\"_ _2\"></span>, behalve in het ge<span class=\"_ _2\"></span>val van vereffening<span class=\"_ _2\"></span>.  De <span class=\"_ _26\"></span>te betal<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dividend<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>operationele<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _26\"></span>nv zijn<span class=\"_ _26\"></span> onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>algemene <span class=\"_ _29\"> </span>beperkingen <span class=\"_ _29\"> </span>opgelegd <span class=\"_ _1f\"> </span>door <span class=\"_ _1f\"> </span>wetgevingen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>respectievelij<span class=\"_ _2\"></span>ke rechtsdistricten <span class=\"_ _1c\"></span>waar <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>dochterondernemingen <span class=\"_ _1c\"></span>georganiseerd <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>operationeel <span class=\"_ _25\"></span>zijn. <span class=\"_ _50\"></span>Er <span class=\"_ _50\"></span>zijn <span class=\"_ _25\"></span>geen andere <span class=\"_ _1e\"> </span>significante <span class=\"_ _31\"> </span>beperkingen. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>ividenden <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>moedermaatschappij <span class=\"_ _31\"> </span>betaald <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>bepaalde dochteronderneming<span class=\"_ _2\"></span>en zijn eveneens <span class=\"_ _2\"></span>onderworpen a<span class=\"_ _2\"></span>an roerende voorheffing<span class=\"_ _2\"></span>. Omrekeningsvers<span class=\"_ _2\"></span>chillen  De <span class=\"_ _1f\"> </span>omrekeningsverschil<span class=\"_ _2\"></span>len <span class=\"_ _29\"> </span>omvatten <span class=\"_ _1f\"> </span>alle <span class=\"_ _1f\"> </span>wisselkoersverschil<span class=\"_ _2\"></span>len <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>het <span class=\"_ _1f\"> </span>resultaat <span class=\"_ _29\"> </span>zijn <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>de omrekening van de<span class=\"_ _2\"></span> jaarrekenin<span class=\"_ _2\"></span>gen van buitenlandse <span class=\"_ _2\"></span>entiteiten.<span class=\"_ _6d\"> </span>Indekkingsreser<span class=\"_ _2\"></span>ves  De <span class=\"_ _25\"></span>indekkingsreserves <span class=\"_ _25\"></span>omvatten <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>effectieve <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>cumulatieve <span class=\"_ _25\"></span>netto<span class=\"_ _2\"></span>wijziging <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>re\u00eble waarde van <span class=\"_ _0\"></span>kasstroomafdekkin<span class=\"_ _2\"></span>gsinstrumenten voor <span class=\"_ _0\"></span>zover het <span class=\"_ _0\"></span>afgedekte risico nog <span class=\"_ _0\"></span>geen invloed <span class=\"_ _0\"></span>had op de winst-<span class=\"ls3\">en</span>-<span class=\"_ _2\"></span>verliesreken<span class=\"_ _2\"></span>ing.  Dividenden  De <span class=\"_ _26\"></span>raad <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>14 <span class=\"_ _2\"></span>mei <span class=\"_ _26\"></span>2024 <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>algemene <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ergadering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>aandeelhouders <span class=\"_ _26\"></span>voorstellen om een dividend<span class=\"_ _2\"></span> per aandeel uit te <span class=\"_ _2\"></span>keren 0,75 EU<span class=\"_ _2\"></span>R. Het dividend werd<span class=\"_ _2\"></span> niet opgenomen als<span class=\"_ _26\"></span> sc<span class=\"_ _0\"></span>huld op<span class=\"_ _2\"></span> de balans.<span class=\"_ _6d\"> </span>Kapitaalman<span class=\"_ _2\"></span>agement  Het <span class=\"_ _26\"></span>beleid <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>raad <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>bestaat <span class=\"_ _26\"></span>erin <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>sterke <span class=\"_ _26\"></span>kapitaalbasis <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>behouden <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>zodoende het <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>ertrouwen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>investeerde<span class=\"_ _2\"></span>rs, <span class=\"_ _1f\"> </span>leveranciers <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>dat <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>markt <span class=\"_ _29\"> </span>te <span class=\"_ _1f\"> </span>bewaren <span class=\"_ _29\"> </span>alsook <span class=\"_ _1f\"> </span>de toekomstige <span class=\"_ _50\"></span>ontwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>activiteiten <span class=\"_ _50\"></span>te <span class=\"_ _32\"></span>kunnen <span class=\"_ _50\"></span>voortzetten. <span class=\"_ _25\"></span>Kapitaal <span class=\"_ _25\"></span>bestaat <span class=\"_ _32\"></span>uit <span class=\"_ _25\"></span>geplaatst kapitaal, uitgiftepremies en <span class=\"_ _0\"></span>reserves. De <span class=\"_ _0\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur wenst <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>evenwicht te <span class=\"_ _0\"></span>behouden tussen een <span class=\"_ _26\"></span>hoger <span class=\"_ _2\"></span>rendement <span class=\"_ _56\"></span>enerzijds <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>middel <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eiligheid <span class=\"_ _56\"></span>van een <span class=\"_ _25\"></span>sterke <span class=\"_ _25\"></span>kapitaalstructuur <span class=\"_ _50\"></span>anderzijds. <span class=\"_ _32\"></span>Eind <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gearing <span class=\"_ _50\"></span>ratio<span class=\"ffa fs6\">6F6F<span class=\"_ _6d\"> </span></span>34 <span class=\"_ _25\"></span>-0,5% <span class=\"_ _32\"></span>(2022: <span class=\"_ _25\"></span>4,1%), aangezien de gr<span class=\"_ _2\"></span>oep een netto kasp<span class=\"_ _2\"></span>ositie heeft van 1<span class=\"_ _2\"></span>0,1 miljoen EUR per <span class=\"_ _2\"></span>31 december 20<span class=\"_ _2\"></span>23.<span class=\"_ _6d\"> </span>20.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Winst per aa<span class=\"_ _2\"></span>ndeel </span></span>Gewone winst pe<span class=\"_ _2\"></span>r aandeel  De <span class=\"_ _2\"></span>berekening <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>gewone <span class=\"_ _2\"></span>winst <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>aandeel <span class=\"_ _26\"></span>is ge<span class=\"_ _2\"></span>baseerd <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst <span class=\"_ _26\"></span>toewijsbaar <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de g<span class=\"_ _26\"></span>ewone aandeelhouders en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ge<span class=\"_ _2\"></span>wogen <span class=\"_ _0\"></span>gemiddelde van <span class=\"_ _0\"></span>het aantal gewone <span class=\"_ _0\"></span>aandelen, uitstaand gedurende het boekjaar. Het <span class=\"_ _0\"></span>gewogen<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>aantal gewone aandelen en <span class=\"_ _0\"></span>de winst per <span class=\"_ _0\"></span>aandeel worden als volgt berekend: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Aantal gewone a<span class=\"_ _2\"></span>andelen per<span class=\"_ _2\"></span> 1 januari 43.154.979 43.154.979 Effect van<span class=\"_ _2\"></span> uitgegeven aandele<span class=\"_ _2\"></span>n 42.079.328 - Effect van<span class=\"_ _2\"></span> eigen aandelen -22.177.165 -60.426 Aangepast gewoge<span class=\"_ _2\"></span>n gemiddelde aan<span class=\"_ _2\"></span>tal gewone aandel<span class=\"_ _2\"></span>en per 31 dece<span class=\"_ _2\"></span>mber 63.057.142 43.094.553 Winst (+) / v<span class=\"_ _2\"></span>erlies (-) toere<span class=\"_ _2\"></span>kenbaar aan de aandeel<span class=\"_ _2\"></span>houders van de v<span class=\"_ _2\"></span>ennootschap (miljoen EUR) 109,5 226,9 Gewone winst (+<span class=\"_ _2\"></span>) / verlies (-) per aa<span class=\"_ _2\"></span>ndeel (in EUR) 1,74 5,26 Het <span class=\"_ _0\"></span>aangepast <span class=\"_ _1c\"></span>gewogen <span class=\"_ _0\"></span>gemiddelde <span class=\"_ _0\"></span>aantal <span class=\"_ _0\"></span>gewone <span class=\"_ _1c\"></span>aandelen <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>houdt <span class=\"_ _1c\"></span>rekening <span class=\"_ _0\"></span>met het <span class=\"_ _2\"></span>effect <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an u<span class=\"_ _2\"></span>itgegeven<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span>andelen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>eigen <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>aangehouden <span class=\"_ _26\"></span>door de<span class=\"_ _2\"></span> gr<span class=\"_ _2\"></span>oep, <span class=\"_ _2\"></span>gebaseerd <span class=\"_ _26\"></span>op het<span class=\"_ _2\"></span> gewogen gemidd<span class=\"_ _2\"></span>elde aantal uitgegeven <span class=\"_ _2\"></span>of eigen aandelen tijd<span class=\"_ _2\"></span>ens de verslagper<span class=\"_ _2\"></span>iode. Op 31 december 2<span class=\"_ _2\"></span>022 bezat de gr<span class=\"_ _2\"></span>oep 31.503 eigen aa<span class=\"_ _2\"></span>ndelen. 42.317.783 aandelen werden uitgegeven in 2023 naar aanleiding van de combinatie van Tessenderlo Group <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>Picanol <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>\u00e9\u00e9n <span class=\"_ _32\"></span>grote <span class=\"_ _25\"></span>industri\u00eble <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>(toelichting <span class=\"_ _25\"></span>4 <span class=\"_ _31\"> </span>- <span class=\"_ _32\"></span>Acquisities <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>verkopen <span class=\"_ _25\"></span>en toelichting <span class=\"_ _26\"></span>19 -<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>Eigen <span class=\"_ _2\"></span>vermogen) <span class=\"_ _26\"></span>terwijl <span class=\"_ _2\"></span>er <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>aandelen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>uitgegeven<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2022. <span class=\"_ _26\"></span>Op h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>moment van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>beide <span class=\"_ _1c\"></span>bedrijven, <span class=\"_ _0\"></span>hield <span class=\"_ _0\"></span>Picanol Gro<span class=\"_ _0\"></span>up <span class=\"_ _0\"></span>via <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Verbrugge nv, <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1.860.003 <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(Verbrug<span class=\"_ _2\"></span>ge <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>intussen <span class=\"_ _1c\"></span>gefuseerd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>Picanol nv sinds 31 juli 20<span class=\"_ _2\"></span>23). Verwijzend <span class=\"_ _0\"></span>naar artikel <span class=\"_ _0\"></span>7:215 <span class=\"_ _0\"></span>\u00a7 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>Wetboek van <span class=\"_ _0\"></span>vennootschappen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verenigin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>artikel 8:4 van het koninklijk<span class=\"_ _2\"></span> besluit van <span class=\"_ _2\"></span>29 april 2019 tot uitvoering <span class=\"_ _2\"></span>van het Wetboek v<span class=\"_ _2\"></span>an vennootschap<span class=\"_ _2\"></span>pen en  verenigingen,<span class=\"_ _2\"></span>  startte  d<span class=\"_ _2\"></span>e  groep  met  een<span class=\"_ _2\"></span>  programma  v<span class=\"_ _2\"></span>oor  de  inkoop<span class=\"_ _2\"></span>  van  eigen  aandelen<span class=\"_ _2\"></span>  en 1.149.000 <span class=\"_ _1c\"></span>eigen <span class=\"_ _50\"></span>aandelen <span class=\"_ _1c\"></span>werden <span class=\"_ _1c\"></span>ingekocht <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2023. <span class=\"_ _50\"></span>Overeenkomstig<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>autorisatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>verleend <span class=\"_ _1c\"></span>door de buitengew<span class=\"_ _2\"></span>one algem<span class=\"_ _2\"></span>ene verga<span class=\"_ _2\"></span>dering van <span class=\"_ _26\"></span>1<span class=\"_ _0\"></span>0 mei <span class=\"_ _2\"></span>2022, he<span class=\"_ _2\"></span>eft de <span class=\"_ _2\"></span>raad van b<span class=\"_ _26\"></span>estuur van Tessenderl<span class=\"_ _26\"></span>o Gro<span class=\"ls0\">up <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>14 <span class=\"_ _29\"> </span>december <span class=\"_ _29\"> </span>2023 <span class=\"_ _29\"> </span>besl<span class=\"_ _2\"></span>oten <span class=\"_ _29\"> </span>om <span class=\"_ _29\"> </span>1.083.003 <span class=\"_ _29\"> </span>eigen <span class=\"_ _29\"> </span>aandelen,<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>aangekocht <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>nder <span class=\"_ _29\"> </span>het </span>programma voor<span class=\"_ _2\"></span> de inkoop van eigen aan<span class=\"_ _2\"></span>delen, te ver<span class=\"_ _2\"></span>nietigen.  Op <span class=\"_ _1e\"> </span>31 <span class=\"_ _1b\"> </span>december <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>bezit <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>groep <span class=\"_ _31\"> </span>2<span class=\"_ _0\"></span>1.957.503 <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>(26,02% <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1b\"> </span>totaal <span class=\"_ _1e\"> </span>aantal uitgegeven aandelen).<span class=\"_ _2\"></span> Verwaterde wins<span class=\"_ _2\"></span>t per aandeel  De <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwaterde <span class=\"_ _50\"></span>winst <span class=\"_ _32\"></span>per <span class=\"_ _50\"></span>aandeel <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>gebaseerd<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>winst <span class=\"_ _25\"></span>toewijsbaar <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>de gewone <span class=\"_ _50\"></span>aandeelhouders <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwaterd <span class=\"_ _50\"></span>gewogen <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aantal <span class=\"_ _50\"></span>gewone <span class=\"_ _25\"></span>aandelen, uitstaand gedurende h<span class=\"_ _2\"></span>et boekjaar.  Potenti\u00eble <span class=\"_ _1e\"> </span>gewone <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>verwaterd <span class=\"_ _31\"> </span>beschouwd <span class=\"_ _1e\"> </span>enkel <span class=\"_ _1b\"> </span>wannee<span class=\"_ _2\"></span>r <span class=\"_ _1e\"> </span>hun <span class=\"_ _1b\"> </span>omzetting <span class=\"_ _31\"> </span>in gewone aandelen zou <span class=\"_ _0\"></span>leiden<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>tot een <span class=\"_ _0\"></span>daling van <span class=\"_ _0\"></span>de winst <span class=\"_ _0\"></span>per aandeel of <span class=\"_ _0\"></span>een toename van <span class=\"_ _0\"></span>het verlies per aandeel.  Aangezien er ge<span class=\"_ _2\"></span>en uitstaande warrant<span class=\"_ _2\"></span>en zijn, is er gee<span class=\"_ _2\"></span>n verwatering van de<span class=\"_ _2\"></span> winst per aandeel.<span class=\"_ _6d\"> </span>21.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Minderheidsbe<span class=\"_ _2\"></span>lang </span></span>De deelnemingen <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>minderheidsbelang zijn: Percentage minderheidsbelang Land<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Environmental<span class=\"_ _2\"></span>ly Clean Syst<span class=\"_ _2\"></span>ems LLC Verenigde St<span class=\"_ _2\"></span>aten 30,99% 30,99% ECS Myton, LLC Verenigde St<span class=\"_ _2\"></span>aten 49,00% 49,00% PB Leiner<span class=\"_ _2\"></span> (Hainan) Biotechnno<span class=\"_ _2\"></span>logy Co. Ltd China 20,00% 20,00% PB Brasil<span class=\"_ _2\"></span> Industria e Comerci<span class=\"_ _2\"></span>o de Gelatinas Lt<span class=\"_ _2\"></span>da Brazili\u00eb 40,00% - Winst <span class=\"_ _1c\"></span>(+) <span class=\"_ _0\"></span>/<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erlies <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>-) <span class=\"_ _1c\"></span>over <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verslagperiode <span class=\"_ _1c\"></span>toereke<span class=\"_ _2\"></span>nbaar <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inderheidsbela<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>bedraagt <span class=\"_ _0\"></span>4,9 miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _25\"></span>(2022: <span class=\"_ _50\"></span>-0,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR), <span class=\"_ _25\"></span>terwijl <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>totaal <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>gerealiseerd<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>en <span class=\"_ _50\"></span>niet-gerealiseerde resultaten <span class=\"_ _25\"></span>toerekenbaar <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>minderheidsbelan<span class=\"_ _2\"></span>g <span class=\"_ _25\"></span>5,4<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>bedraagt <span class=\"_ _25\"></span>(2<span class=\"_ _0\"></span>022: <span class=\"_ _32\"></span>-0,0 <span class=\"_ _25\"></span>miljoen EUR). Samenvatting <span class=\"_ _2\"></span>van de financi\u00eble inf<span class=\"_ _2\"></span>ormatie van deelne<span class=\"_ _2\"></span>mingen met een<span class=\"_ _2\"></span> minderhei<span class=\"_ _2\"></span>dsbelang aan 100%: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vaste act<span class=\"_ _2\"></span>iva 27,2  0,4  Vlottend<span class=\"_ _2\"></span>e activa 45,0  9,6  Totaal acti<span class=\"_ _2\"></span>va 72,3  10,0  Eigen vermogen<span class=\"_ _2\"></span> 45,8  1,5  Schulden op <span class=\"_ _2\"></span>meer dan \u00e9\u00e9n <span class=\"_ _2\"></span>jaar 5,8  0,7  Schulden op <span class=\"_ _2\"></span>ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 20,7  7,7  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 72,3  10,0  Omzet 49,8  - Kostprijs v<span class=\"_ _2\"></span>erkopen -32,2  - Brutowi<span class=\"_ _2\"></span>nst  17,6  - Adjusted EBIT<span class=\"_ _2\"></span> 10,0  -0,0  EBIT (Bedrijf<span class=\"_ _2\"></span>swinst (+) / verli<span class=\"_ _2\"></span>es (-<span class=\"ls45\">))</span> 10,0  -0,4  Financier<span class=\"_ _2\"></span>ings (kosten) / opbre<span class=\"_ _2\"></span>ngsten - netto -1,1  0,0  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) v\u00f3\u00f3r be<span class=\"_ _2\"></span>lastingen 8,9  -0,4  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) over de<span class=\"_ _2\"></span> verslagperiode 11,9  -0,3  In <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2023 <span class=\"_ _26\"></span>verwierf <span class=\"_ _56\"></span>D&amp;D <span class=\"_ _26\"></span>Participa\u00e7\u00f5es <span class=\"_ _56\"></span>Societ\u00e1rias <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>minderheidsbelang <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>40% <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>aandelen van <span class=\"_ _31\"> </span>PB <span class=\"_ _31\"> </span>Brasil <span class=\"_ _31\"> </span>Industria <span class=\"_ _31\"> </span>e <span class=\"_ _31\"> </span>Comercio <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>Gelatinas <span class=\"_ _31\"></span>Ltda <span class=\"_ _32\"></span>(t<span class=\"_ _0\"></span>oelichting <span class=\"_ _32\"></span>4 <span class=\"_ _1b\"> </span>- <span class=\"_ _31\"> </span>Acquisities <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>verkopen). <span class=\"_ _31\"> </span>In overeenstem<span class=\"_ _2\"></span>ming <span class=\"_ _33\"> </span>met <span class=\"_ _1d\"> </span>IFRS <span class=\"_ _33\"> </span>10 <span class=\"_ _1d\"> </span><span class=\"ff4\">Geconsolideerde <span class=\"_ _33\"> </span>jaarrekening</span>, <span class=\"_ _33\"> </span>concludeerde <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep <span class=\"_ _1d\"> </span>dat <span class=\"_ _33\"> </span>deze transactie nie<span class=\"_ _2\"></span>t resulteerde<span class=\"_ _2\"></span> in het verlies<span class=\"_ _2\"></span> van contr<span class=\"_ _2\"></span>ole. Als ge<span class=\"_ _2\"></span>volg hiervan <span class=\"_ _2\"></span>werd de g<span class=\"_ _2\"></span>erealiseerde winst<span class=\"_ _2\"></span> op  de<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>verkoop <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>deze  tran<span class=\"_ _2\"></span>sactie <span class=\"_ _1b\"> </span>voor <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>bedrag <span class=\"_ _1e\"> </span>van  15,<span class=\"_ _2\"></span>2 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR <span class=\"_ _1b\"> </span>erkend <span class=\"_ _1b\"> </span>in <span class=\"_ _1e\"> </span>het  eig<span class=\"_ _2\"></span>en vermogen, terwijl <span class=\"_ _2\"></span>een bedrag van 9,5 milj<span class=\"_ _2\"></span>oen EUR wer<span class=\"_ _2\"></span>d erkend als minderh<span class=\"_ _2\"></span>eidsbelang. In <span class=\"_ _32\"></span>2022 <span class=\"_ _31\"> </span>is <span class=\"_ _31\"></span>PB <span class=\"_ _31\"></span>Leiner <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Bio-valorization) <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>jo<span class=\"_ _0\"></span>int <span class=\"_ _32\"></span>venture <span class=\"_ _31\"> </span>aangegaan <span class=\"_ _25\"></span>met <span class=\"_ _31\"> </span>Hainan <span class=\"_ _32\"></span>Xiangtai Group  (China)  voor  de  productie  en  commercialiserin<span class=\"_ _2\"></span>g  van <span class=\"_ _33\"> </span>hoogwaardig<span class=\"_ _2\"></span>e  viscollageenpeptiden.<span class=\"_ _26\"></span> Volgens <span class=\"_ _33\"> </span>deze <span class=\"_ _33\"> </span>overeenko<span class=\"_ _2\"></span>mst <span class=\"_ _33\"> </span>zal <span class=\"_ _33\"> </span>PB <span class=\"_ _33\"> </span>Leiner <span class=\"_ _33\"> </span>(Hainan) <span class=\"_ _33\"> </span>Biotechnology<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>Co. <span class=\"_ _33\"> </span>Ltd <span class=\"_ _33\"> </span>viscollageenpeptiden<span class=\"_ _2\"></span> produceren  op  basis  van  de  technologie  van  PB  Leiner.  In  2023  heeft  de  dochterondernemin<span class=\"_ _2\"></span>g productie-activa <span class=\"_ _1e\"> </span>verworven  (toeli<span class=\"_ _2\"></span>chting <span class=\"_ _1b\"> </span>11  - <span class=\"_ _1b\"> </span>Materi\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1b\"> </span>activa). <span class=\"_ _1e\"> </span>Deze  investerin<span class=\"_ _2\"></span>gen  w<span class=\"_ _2\"></span>erden gedeeltelijk <span class=\"_ _20\"> </span>gefinancierd <span class=\"_ _20\"> </span>doo<span class=\"_ _0\"></span>r <span class=\"_ _27\"> </span>een <span class=\"_ _20\"> </span>kapitaalverhoging <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _20\"> </span>7<span class=\"_ _0\"></span>,3 <span class=\"_ _27\"> </span>miljoen <span class=\"_ _20\"> </span>EUR, <span class=\"_ _27\"> </span>waarvan <span class=\"_ _27\"> </span>80% <span class=\"_ _27\"> </span>in geldmiddelen <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>bijgedragen <span class=\"_ _50\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>groep, <span class=\"_ _25\"></span>terwijl <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>20% <span class=\"_ _25\"></span>bijdrage <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>Hainan <span class=\"_ _25\"></span>Xiangtai <span class=\"_ _25\"></span>Group<span class=\"_ _2\"></span> werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>handels- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>overige <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>ten <span class=\"_ _1c\"></span>hoogste <span class=\"_ _50\"></span>\u00e9\u00e9n <span class=\"_ _50\"></span>jaar <span class=\"_ _1c\"></span>per <span class=\"_ _25\"></span>31 <span class=\"_ _50\"></span>december<span class=\"_ _2\"></span> 2023. 22.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Financi\u00eble schu<span class=\"_ _2\"></span>lden </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Financi\u00ebl<span class=\"_ _2\"></span>e schulden op meer<span class=\"_ _2\"></span> dan \u00e9\u00e9n jaar 175,3  209,3  Financi\u00ebl<span class=\"_ _2\"></span>e schulden op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 61,4  56,2  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 236,8  265,5 Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>-177,0  -156,1  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen<span class=\"_ _6d\"> </span>1<span class=\"_ _6d\"> </span>18<span class=\"ls0\"> </span>0,1  0,1 Langetermijni<span class=\"_ _2\"></span>nvesteringen<span class=\"_ _6d\"> </span>2<span class=\"_ _6d\"> </span>18<span class=\"ls0\"> </span>-70,0  -50,0  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld / (netto kasp<span class=\"_ _2\"></span>ositie) -10,1  59,5  1 Kortetermijnschulden bij <span class=\"_ _0\"></span>kredietinstelli<span class=\"_ _2\"></span>ngen zijn <span class=\"_ _0\"></span>flexibele leenfaciliteiten op <span class=\"_ _0\"></span>een zichtrekening bij <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>financi\u00eble instelling, <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>onmiddelli<span class=\"_ _2\"></span>jk opeisba<span class=\"_ _2\"></span>ar zijn. 2  <span class=\"ff6\">De <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>deposit<span class=\"_ _2\"></span>o\u2019s z<span class=\"_ _0\"></span>ijn vervangen door drie <span class=\"_ _0\"></span>lange termijn beleggingen (<span class=\"_ _0\"></span>60,0 <span class=\"_ _0\"></span>miljoen EUR met <span class=\"_ _0\"></span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _0\"></span>oktob<span class=\"_ _2\"></span>er <span class=\"_ _0\"></span>2025 en <span class=\"_ _0\"></span>10,0 <span class=\"_ _1c\"></span><span class=\"ff4\">miljoen </span></span>EUR met vervalda<span class=\"_ _2\"></span>tum december 2025<span class=\"_ _2\"></span>). Eind <span class=\"_ _32\"></span>december <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>bedroeg <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>netto <span class=\"_ _32\"></span>kaspositie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>10,1 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>bevatte <span class=\"_ _32\"></span>een leaseschuld,  in<span class=\"_ _2\"></span>  overeens<span class=\"_ _2\"></span>temming <span class=\"_ _1e\"> </span>met  IFRS  1<span class=\"_ _2\"></span>6  <span class=\"ff4\">Leaseovereenko<span class=\"_ _2\"></span>msten<span class=\"ff2\">,  voor <span class=\"_ _1e\"> </span>een  bedrag <span class=\"_ _1b\"> </span>van  59,1 </span></span>miljoen <span class=\"_ _32\"></span>EUR. <span class=\"_ _31\"> </span>Exclusief <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>effect <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>IFRS <span class=\"_ _32\"></span>16 <span class=\"_ _1e\"> </span><span class=\"ff4\">Leaseovereen<span class=\"_ _2\"></span>komsten<span class=\"ff2\">, <span class=\"_ _32\"></span>zou <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>kaspositie <span class=\"_ _31\"> </span>69,3 </span></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>bedragen <span class=\"_ _32\"></span>per <span class=\"_ _25\"></span>jaareinde <span class=\"_ _32\"></span>2023, <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>vergelijking <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>netto <span class=\"_ _32\"></span>finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _32\"></span>schuld <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>7,3 miljoen EUR op jaarein<span class=\"_ _2\"></span>de 2022.  De reconciliatie van wijzigingen in de netto financi\u00eble schulden komende van kasstromen en niet<span class=\"_ _0\"></span>-kas wijzigingen: Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredieti<span class=\"_ _2\"></span>nstellingen<span class=\"_ _6d\"> </span>Geldmiddel<span class=\"_ _2\"></span>en en kasequival<span class=\"_ _2\"></span>enten<span class=\"_ _6d\"> </span>Kortete<span class=\"_ _2\"></span>rmijninvesteringen<span class=\"_ _6d\"> </span>Langetermijni<span class=\"_ _2\"></span>nvesteringen<span class=\"_ _6d\"> </span>Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar<span class=\"ls0\"> </span>Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9\u00e9n jaar<span class=\"_ _6d\"> </span>Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar<span class=\"_ _6d\"> </span>Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar<span class=\"_ _6d\"> </span>Totaal Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 1 januari <span class=\"_ _2\"></span>2022 -0,1  320,3  10,0  0,0  -17,0  -37,1  -194,4  -156,6  -74,8  Kasstromen, net<span class=\"_ _2\"></span>to -0,1  -123,7  -10,0  50,0  20,7  - 198,0  -60,0  74,9  Aankopen do<span class=\"_ _2\"></span>or bedrijfsco<span class=\"_ _2\"></span>mbinaties - -42,1  - - -0,1  -0,1  - - -42,3  IFRS 16 nieuwe en <span class=\"_ _2\"></span>wijzigingen aan l<span class=\"_ _2\"></span>eases - - - - -3,3  -14,9  - - -18,2  Overboe<span class=\"_ _2\"></span>kingen - - - - -16,8  16,8  -42,9  42,9  0,0  Omrekeningsv<span class=\"_ _2\"></span>erschillen - 1,7  - - -0,2  -0,1  -0,1  -0,3  1,0  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 31 dece<span class=\"_ _2\"></span>mber 2022 -0,1  156,1  0,0  50,0  -16,8  -35,4  -39,4  -173,9  -59,5  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 1 januari <span class=\"_ _2\"></span>2023 -0,1  156,1  0,0  50,0  -16,8  -35,4  -39,4  -173,9  -59,5  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring - 39,3  - - -0,8  -1,6  -1,8  -1,1  34,0  Kasstromen, net<span class=\"_ _2\"></span>to 0,0  -17,1  - 20,0  20,7  - 37,9  -0,0  61,6  IFRS 16 nieuwe en <span class=\"_ _2\"></span>wijzigingen aan le<span class=\"_ _2\"></span>ases - - - - -1,7  -24,0  - - -25,7  Afschrijvi<span class=\"_ _2\"></span>ng op aanpassingen <span class=\"_ _2\"></span>door toewijzing  van de aank<span class=\"_ _2\"></span>oopprijs zoals to<span class=\"_ _2\"></span>egepast  door Picano<span class=\"_ _2\"></span>l Group - - - - - - - 0,4  0,4  Overboe<span class=\"_ _2\"></span>kingen - - - - -20,7  20,7  -39,3  39,3  0,0  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,0  -1,3  - - 0,2  0,2  0,1  0,1  -0,7  Netto kaspositi<span class=\"_ _2\"></span>e / (netto financi\u00eble <span class=\"_ _2\"></span>schuld)  per 31 december 20<span class=\"_ _2\"></span>23 -0,1  177,0  0,0  70,0  -19,1  -40,1  -42,4  -135,3  10,1  Financi\u00eble schu<span class=\"_ _2\"></span>lden op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar en op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Financi\u00eble schul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 40,1  35,4  Obligatie<span class=\"_ _2\"></span>s 58,8  58,0  Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 38,6  64,3  Kredieti<span class=\"_ _2\"></span>nstellingen 37,9  51,6  Totaal 175,3  209,3  Financi\u00eble schul<span class=\"_ _2\"></span>den op ten hoogst<span class=\"_ _2\"></span>e \u00e9\u00e9n jaar Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 19,1  16,8  Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv o<span class=\"_ _2\"></span>p meer dan \u00e9\u00e9n jaar d<span class=\"_ _2\"></span>ie binnen het<span class=\"_ _2\"></span> jaar vervalt 25,7  25,7  Kredieti<span class=\"_ _2\"></span>nstellingen 16,7  13,6  Totaal 61,4  56,2  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden op m\u00e9\u00e9<span class=\"_ _2\"></span>r dan \u00e9\u00e9n jaar en o<span class=\"_ _2\"></span>p ten hoogst<span class=\"_ _2\"></span>e \u00e9\u00e9n jaar 26<span class=\"ls0\"> </span>236,8  265,5  De groep heeft<span class=\"_ _2\"></span> de volgende uitstaande<span class=\"_ _2\"></span> leningen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _0\"></span>langlopende leningfacili<span class=\"_ _2\"></span>teit v<span class=\"_ _0\"></span>an T<span class=\"_ _0\"></span>-Power <span class=\"_ _0\"></span>bedraagt 64,3 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2023 </span></span>(31 december <span class=\"_ _2\"></span>2022: <span class=\"_ _2\"></span>90,1 miljoen <span class=\"_ _2\"></span>EUR). Zowel d<span class=\"_ _2\"></span>e acti<span class=\"_ _2\"></span>va als de aan<span class=\"_ _2\"></span>delen van T-Power <span class=\"_ _2\"></span>nv dienen als <span class=\"_ _31\"> </span>waarborg <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>lening<span class=\"_ _2\"></span>. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>langlopende <span class=\"_ _31\"> </span>kredietfaciliteit<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>omvat <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>minimum <span class=\"_ _31\"> </span>vereiste dekkingsgraad <span class=\"_ _56\"></span>(debt <span class=\"_ _26\"></span>service <span class=\"_ _56\"></span>cover) <span class=\"_ _26\"></span>covenant <span class=\"_ _26\"></span>(gebaseerd <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>schuldaflossing<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>beschikbare kasstroom <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>laatste <span class=\"_ _26\"></span>12 <span class=\"_ _26\"></span>maanden). <span class=\"_ _26\"></span>Op <span class=\"_ _26\"></span>31 <span class=\"_ _26\"></span>december <span class=\"_ _26\"></span>2023 <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>covenant <span class=\"_ _26\"></span>voldaan. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een <span class=\"_ _0\"></span>obligatie <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>58,8 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _0\"></span>uitgegeven <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>juli <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>15, <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>looptijd </span></span>van <span class=\"_ _1c\"></span>10 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(de <span class=\"_ _50\"></span>\u201c2025 <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>bligaties\u201d<span class=\"_ _2\"></span>) <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>coupon <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>3,375%. <span class=\"_ _50\"></span>Het <span class=\"_ _1c\"></span>resterende <span class=\"_ _50\"></span>bedrag van <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _1d\"> </span>waarde <span class=\"_ _1d\"> </span>aanpassingen, <span class=\"_ _1d\"> </span>ten <span class=\"_ _1d\"> </span>gevolge <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>aan<span class=\"_ _0\"></span>passingen dewelke <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group, <span class=\"_ _1c\"></span>bedraagt 0,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _0\"></span>EUR (toelichting 4 - Acquisi<span class=\"_ _2\"></span>ties en verk<span class=\"_ _2\"></span>open). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De  leas<span class=\"_ _2\"></span>eschulden,  in<span class=\"_ _2\"></span>  over<span class=\"_ _2\"></span>eenstemming <span class=\"_ _1e\"> </span>met  IFRS  1<span class=\"_ _2\"></span>6  <span class=\"ff4\">Leaseovereenkom<span class=\"_ _2\"></span>sten<span class=\"ff2\">,  b<span class=\"_ _2\"></span>edragen <span class=\"_ _1b\"> </span>59,1 </span></span></span></span>miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>(31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2022: <span class=\"_ _0\"></span>52,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR), waarv<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>40,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR is <span class=\"_ _1c\"></span>opgenomen in de <span class=\"_ _2\"></span>financi\u00eble schulden <span class=\"_ _26\"></span>op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar <span class=\"_ _26\"></span>en 19,1 miljoen <span class=\"_ _2\"></span>EUR in <span class=\"_ _2\"></span>schulden <span class=\"_ _2\"></span>op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar.<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>gewogen ge<span class=\"_ _2\"></span>middelde <span class=\"_ _2\"></span>rentevoet <span class=\"_ _2\"></span>toegepas<span class=\"_ _2\"></span>t op <span class=\"_ _2\"></span>leaseschulden <span class=\"_ _26\"></span>bedroeg 3,0<span class=\"_ _2\"></span>% in <span class=\"_ _26\"></span>2023 (2022: <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>,1%). <span class=\"_ _26\"></span>Zie toelichtin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>26 -<span class=\"_ _2\"></span> Finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _26\"></span>voor d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>contractuele <span class=\"_ _26\"></span>vervaldagen <span class=\"_ _2\"></span>van de leaseschulden, in<span class=\"_ _2\"></span>clusief in<span class=\"_ _2\"></span>terestbetalingen. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een <span class=\"_ _26\"></span>kredietfaciliteit <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>30,0 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR, <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>april <span class=\"_ _26\"></span>2022, <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>looptijd <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>7 <span class=\"_ _2\"></span>jaar. </span></span>Deze lening, met driemaand<span class=\"_ _2\"></span>elijkse kapitaalaflossingen<span class=\"_ _2\"></span>, heeft een v<span class=\"_ _0\"></span>aste interest<span class=\"_ _2\"></span>voet van 1,17% en b<span class=\"_ _2\"></span>evat geen <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>convenanten. <span class=\"_ _26\"></span>Het nog <span class=\"_ _26\"></span>openstaand sald<span class=\"_ _2\"></span>o van d<span class=\"_ _2\"></span>eze <span class=\"_ _2\"></span>lening <span class=\"_ _26\"></span>bedroeg 23,6 miljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 d<span class=\"_ _26\"></span>ecember <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>(31 <span class=\"_ _2\"></span>december <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>022: <span class=\"_ _26\"></span>27,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR), <span class=\"_ _2\"></span>waarvan <span class=\"_ _26\"></span>4,3 <span class=\"_ _26\"></span>miljoen EUR is opgenom<span class=\"_ _2\"></span>en in de financi\u00eble s<span class=\"_ _2\"></span>chulden op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een kredietfaciliteit van <span class=\"_ _0\"></span>30,0 m<span class=\"_ _0\"></span>iljoen EUR, opgenomen <span class=\"_ _0\"></span>in augustus <span class=\"_ _0\"></span>2022, met <span class=\"_ _0\"></span>een loo<span class=\"_ _0\"></span>ptijd van </span></span>5 <span class=\"_ _1c\"></span>jaar. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>lening, <span class=\"_ _1c\"></span>met <span class=\"_ _0\"></span>driemaandelijks <span class=\"_ _0\"></span>kapitaalaflossingen, <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vaste <span class=\"_ _1c\"></span>interestvoet <span class=\"_ _0\"></span>van 0,94%  en <span class=\"_ _1b\"> </span>bevat  geen  fin<span class=\"_ _2\"></span>anci\u00eble  c<span class=\"_ _2\"></span>onvenanten.  H<span class=\"_ _2\"></span>et  nog  opens<span class=\"_ _2\"></span>taand  saldo  van <span class=\"_ _1b\"> </span>deze  lening bedroeg <span class=\"_ _1e\"> </span>21,6 <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _1e\"> </span>per <span class=\"_ _1e\"> </span>31 <span class=\"_ _1b\"> </span>december <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>(31 <span class=\"_ _1e\"> </span>december <span class=\"_ _31\"> </span>2022: <span class=\"_ _1e\"> </span>28,3 <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _31\"> </span>EUR), waarvan 6,7 <span class=\"_ _2\"></span>miljoen EUR is opgeno<span class=\"_ _2\"></span>men in de financi<span class=\"_ _2\"></span>\u00eble schulden <span class=\"_ _2\"></span>op ten hoogste <span class=\"_ _2\"></span>\u00e9\u00e9n jaar. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _1c\"></span>Kerley <span class=\"_ _1c\"></span>Inc. <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>uitstaande <span class=\"_ _1c\"></span>lening <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>4,2 <span class=\"_ _50\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _50\"></span>(31 <span class=\"_ _50\"></span>december <span class=\"_ _1c\"></span>2022: </span></span>5,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _31\"> </span>EUR), <span class=\"_ _32\"></span>waarvan <span class=\"_ _32\"></span>0,9 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>is <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _32\"></span>schulden <span class=\"_ _32\"></span>op <span class=\"_ _31\"></span>ten hoogste <span class=\"_ _1d\"> </span>\u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar. <span class=\"_ _1d\"> </span>De <span class=\"_ _29\"> </span>lenin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>heeft <span class=\"_ _29\"> </span>een <span class=\"_ _1d\"> </span>looptijd <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>10 <span class=\"_ _29\"> </span>jaa<span class=\"_ _2\"></span>r <span class=\"_ _1d\"> </span>(2018<span class=\"_ _0\"></span>-2028) <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>vaste interestvoet <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>3,95%. <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>gefinancierde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Phoenix <span class=\"_ _50\"></span>hoofdkantoor <span class=\"_ _1c\"></span>(Arizona, <span class=\"_ _1c\"></span>Verenigde <span class=\"_ _50\"></span>Staten) dient als garanti<span class=\"_ _2\"></span>e voor de lenin<span class=\"_ _2\"></span>g. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Andere, <span class=\"_ _25\"></span>afzonderlijk <span class=\"_ _32\"></span>insignificant <span class=\"_ _25\"></span>uitstaande <span class=\"_ _32\"></span>leningen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>3,1 <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _25\"></span>EUR, </span></span>dewelke zijn <span class=\"_ _2\"></span>opgenomen in de finan<span class=\"_ _2\"></span>ci\u00eble schulden op t<span class=\"_ _2\"></span>en hoogste \u00e9\u00e9n jaar.<span class=\"_ _6d\"> </span>De <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>toegang <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>Belgisch <span class=\"_ _50\"></span>programma<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>handelspapier <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>2<span class=\"_ _0\"></span>00,0 miljoen EUR die z<span class=\"_ _2\"></span>owel in 2023 als in 20<span class=\"_ _2\"></span>22 niet werd gebru<span class=\"_ _2\"></span>ikt.  Per 31 <span class=\"_ _0\"></span>december 2023 heeft er <span class=\"_ _0\"></span>geen opname plaatsgevonden van <span class=\"_ _0\"></span>de vijfjarige toegezegde bilaterale kredietlijnen, <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>lopen <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juli <span class=\"_ _1c\"></span>2027. <span class=\"_ _1c\"></span>Het <span class=\"_ _1c\"></span>totaal <span class=\"_ _0\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>toegezegd<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>bilaterale <span class=\"_ _0\"></span>kredietlijnen bedraagt 250,0 <span class=\"_ _2\"></span>miljoen EUR (waar<span class=\"_ _2\"></span>van een deel <span class=\"_ _2\"></span>opgevraagd kan worden in<span class=\"_ _2\"></span> USD). Financi\u00eble schu<span class=\"_ _2\"></span>lden op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar en op ten <span class=\"_ _2\"></span>hoogste \u00e9\u00e9n jaar pe<span class=\"_ _2\"></span>r munteenheid  Analyse <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>ten <span class=\"_ _2\"></span>hoogste <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>en op <span class=\"_ _56\"></span>meer <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>per <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>unteenheid,<span class=\"_ _2\"></span> uitgedrukt in EUR (<span class=\"_ _2\"></span>2023<span class=\"ls2c\">):</span> (Miljoen EUR)<span class=\"fc8\"> </span>EUR USD Overige Totaal Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 10,7  6,1  2,3  19,1  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 38,4  0,9  3,1  42,4  Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 23,7  8,9  7,5  40,1  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9\u00e9n jaar 131,9  3,3  - 135,3  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 204,8  19,1  12,8  236,8  Percentage van t<span class=\"_ _2\"></span>otale financi\u00eble sch<span class=\"_ _2\"></span>ulden 86,5% 8,1% 5,4% 100%<span class=\"ls0\"> </span>Analyse <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>ten <span class=\"_ _2\"></span>hoogste <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>en op <span class=\"_ _56\"></span>meer <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>per <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>unteenheid,<span class=\"_ _2\"></span> uitgedrukt in EUR (<span class=\"_ _2\"></span>2022): (Miljoen EUR)<span class=\"fc8\"> </span>EUR USD Overige Totaal Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 10,1  4,8  1,9  16,8  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 38,4  0,9  0,0  39,4  Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 24,5  6,1  4,7  35,4  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9\u00e9n jaar 169,6  4,3  - 173,9  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 242,6  16,2  6,7  265,5  Percentage van t<span class=\"_ _2\"></span>otale financi\u00eble sch<span class=\"_ _2\"></span>ulden 91,4% 6,1% 2,5% 100%<span class=\"_ _6d\"> </span>23.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Personeelsbeloni<span class=\"_ _2\"></span>ngen </span></span>De  voorziening<span class=\"_ _2\"></span>en  voor  personeel<span class=\"_ _2\"></span>sbeloningen  w<span class=\"_ _2\"></span>erden  als  volgt <span class=\"_ _1b\"> </span>opgenomen  in<span class=\"_ _2\"></span>  de  balans  per <span class=\"_ _1b\"> </span>31 december: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Voorzie<span class=\"_ _2\"></span>ning voor brugpensioe<span class=\"_ _2\"></span>nen<span class=\"_ _6d\"> </span>Pensioenpl<span class=\"_ _2\"></span>annen met een te b<span class=\"_ _2\"></span>ereiken doel<span class=\"_ _6d\"> </span>Overige pe<span class=\"_ _2\"></span>rsoneels<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beloningen<span class=\"_ _6d\"> </span>Totaal Voorzie<span class=\"_ _2\"></span>ning voor brugpensioe<span class=\"_ _2\"></span>nen<span class=\"_ _6d\"> </span>Pensioenpl<span class=\"_ _2\"></span>annen met een te b<span class=\"_ _2\"></span>ereiken doel<span class=\"_ _6d\"> </span>Overige personeels<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beloningen<span class=\"_ _6d\"> </span>Totaal Op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 0,9  35,9  8,2  45,0  0,5  33,6  6,0  40,1  Op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 0,4  - 0,4  0,8  0,3  - 0,4  0,7  Totaal 1,3  35,9  8,6  45,8  0,8  33,6  6,4  40,8  2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fs0 fc8\"> </span>Voorziening vo<span class=\"_ _2\"></span>or brugpensioe<span class=\"_ _2\"></span>nen Pensioenpl<span class=\"_ _2\"></span>annen met een te<span class=\"_ _2\"></span> bereik<span class=\"_ _2\"></span>en doel Overige personee<span class=\"_ _2\"></span>lsbeloningen Totaal Saldo op 1 januari<span class=\"_ _2\"></span> 2023 0,8  33,6  6,4  40,8  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring (toelichting 4) 0,9  0,3  2,4  3,6  Toevoeging van v<span class=\"_ _2\"></span>oorzieningen 0,4  3,9  0,9  5,2  Aanwending van vo<span class=\"_ _2\"></span>orzieningen -0,2  -1,3  -0,8  -2,4  Terugname van voo<span class=\"_ _2\"></span>rzieningen -0,4  -0,7  -0,1  -1,3  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,1  0,0  -0,0  -0,1  Saldo op 31 dece<span class=\"_ _2\"></span>mber 2023 1,3  35,9  8,6  45,8  De <span class=\"ff3\">voorzieningen <span class=\"_ _2\"></span>voor overige person<span class=\"_ _2\"></span>eelsbeloningen <span class=\"_ _2\"></span>omvatten de anci\u00ebnnitei<span class=\"_ _2\"></span>tvoordelen (\u201cnati<span class=\"_ _2\"></span>onale </span>orde van verdienst<span class=\"_ _2\"></span>e (m\u00e9dailles d\u2019honneur d<span class=\"_ _2\"></span>u travail)\u201d, premi<span class=\"_ _2\"></span>es voor jubilea,\u2026).<span class=\"ff2\"> </span>Een algemene bes<span class=\"_ _2\"></span>chrijving van het t<span class=\"_ _2\"></span>ype plan Vergoedingen na ui<span class=\"_ _2\"></span>tdiensttreding Deze <span class=\"_ _2\"></span>verplichtingen <span class=\"_ _26\"></span>wo<span class=\"_ _0\"></span>rde<span class=\"_ _2\"></span>n geboek<span class=\"_ _2\"></span>t om <span class=\"_ _26\"></span>de vergoedin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>na u<span class=\"_ _2\"></span>itdiensttreding <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>dekke<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zij d<span class=\"_ _2\"></span>ekken de <span class=\"_ _1f\"> </span>pensioenplannen <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>andere <span class=\"_ _1f\"> </span>voordelen, <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>overeenste<span class=\"_ _2\"></span>mming <span class=\"_ _29\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>lokale <span class=\"_ _1f\"> </span>praktijken <span class=\"_ _29\"> </span>en voorwaarden, <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>gebruik <span class=\"_ _29\"> </span>makend <span class=\"_ _1f\"> </span>van <span class=\"_ _29\"> </span>een <span class=\"_ _1f\"> </span>actuari\u00eble <span class=\"_ _1f\"> </span>berekenin<span class=\"_ _2\"></span>g <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>financiering <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de verzekerings<span class=\"_ _2\"></span>maatschappijen <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>andere <span class=\"_ _27\"> </span>pensioenpl<span class=\"_ _2\"></span>annen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>rekening<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>neemt. <span class=\"_ _20\"> </span>De <span class=\"_ _27\"> </span>belangrijkste pensioenplannen be<span class=\"_ _2\"></span>vinden zich in Belgi\u00eb,<span class=\"_ _2\"></span> Nederland, <span class=\"_ _2\"></span>Groot-Brittanni\u00eb en Duitsla<span class=\"_ _2\"></span>nd. Va<span class=\"ls0\">ste bijdrage pensio<span class=\"_ _2\"></span>enplannen </span>De <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span>nen <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>plannen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>dewelke <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>onderneming <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ooraf <span class=\"_ _1c\"></span>vastgestelde<span class=\"_ _2\"></span> bijdragen stort<span class=\"_ _2\"></span> in een juri<span class=\"_ _2\"></span>dische vennootschap<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>f een <span class=\"_ _2\"></span>afzonderlijk fonds,<span class=\"_ _2\"></span> in overe<span class=\"_ _2\"></span>enstemming <span class=\"_ _2\"></span>met de bepalingen <span class=\"_ _26\"></span>van h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>plan. <span class=\"_ _26\"></span>De wettelij<span class=\"_ _2\"></span>ke <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _2\"></span>feitelijke <span class=\"_ _26\"></span>verplichting <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep is <span class=\"_ _26\"></span>bep<span class=\"_ _2\"></span>erkt t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gestorte<span class=\"_ _2\"></span> bijdragen. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e bijd<span class=\"_ _2\"></span>ragen w<span class=\"_ _2\"></span>orden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>als k<span class=\"_ _2\"></span>osten <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng op <span class=\"_ _26\"></span>het ogenblik <span class=\"_ _26\"></span>dat ze <span class=\"_ _1c\"></span>zich <span class=\"_ _1c\"></span>voordoen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Personeelskosten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>hiermee <span class=\"_ _1c\"></span>verbonden voordelen. Pensioenplannen <span class=\"_ _2\"></span>met een te ber<span class=\"_ _2\"></span>eiken doel De pensio<span class=\"_ _2\"></span>enplannen <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een t<span class=\"_ _2\"></span>e bereik<span class=\"_ _2\"></span>en doel d<span class=\"_ _26\"></span>ek<span class=\"_ _0\"></span>ken <span class=\"_ _2\"></span>de ve<span class=\"_ _2\"></span>rgoedingen <span class=\"_ _2\"></span>gebaseerd<span class=\"_ _2\"></span> op <span class=\"_ _2\"></span>het loon<span class=\"_ _2\"></span> en h<span class=\"_ _2\"></span>et aantal <span class=\"_ _2a\"> </span>jaren <span class=\"_ _2a\"> </span>dienst. <span class=\"_ _37\"> </span>D<span class=\"_ _0\"></span>eze <span class=\"_ _2a\"> </span>plannen <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _2a\"> </span>ext<span class=\"_ _2\"></span>ern <span class=\"_ _2a\"> </span>gefinancierd <span class=\"_ _2a\"> </span>do<span class=\"_ _2\"></span>or <span class=\"_ _2a\"> </span>pensioenfondsen <span class=\"_ _37\"> </span>of verzekerings<span class=\"_ _2\"></span>maatschappijen. <span class=\"_ _2a\"> </span>Onafhankelijk<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>actuarissen <span class=\"_ _2a\"> </span>voeren <span class=\"_ _2a\"> </span>op <span class=\"_ _2a\"> </span>jaarba<span class=\"_ _2\"></span>sis <span class=\"_ _30\"> </span>een <span class=\"_ _2a\"> </span>actuari\u00eble waardering uit voor d<span class=\"_ _2\"></span>e voornaamst<span class=\"_ _2\"></span>e pensioenplannen<span class=\"_ _2\"></span>.<span class=\"_ _6d\"> </span>De pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel in Belgi\u00eb <span class=\"_ _0\"></span>zijn allemaal eindsalaris pensioenplannen en keren <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>aangesloten<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>uit <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>orm <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>gegarande<span class=\"_ _2\"></span>erd <span class=\"_ _25\"></span>pensioenkapitaal (betaalbaar <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>\u00e9\u00e9nmalig<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>kapitaal <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1c\"></span>levenslang<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>rente).<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>plannen <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gedekt <span class=\"_ _1c\"></span>door een <span class=\"_ _32\"></span>beheerd <span class=\"_ _25\"></span>pensioenfonds <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>groepsverzeke<span class=\"_ _2\"></span>ringscontracten. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>toegekende <span class=\"_ _25\"></span>voordelen <span class=\"_ _32\"></span>zijn afhankelijk  van  het <span class=\"_ _33\"> </span>aantal  jaren <span class=\"_ _33\"> </span>dienst  en <span class=\"_ _4f\"> </span>van <span class=\"_ _33\"> </span>het  gemiddeld  salaris <span class=\"_ _33\"> </span>in  de  laatste <span class=\"_ _33\"> </span>3  jaar  v<span class=\"_ _0\"></span>\u00f3\u00f3r pensionering, of he<span class=\"_ _2\"></span>t gemidd<span class=\"_ _2\"></span>eld salaris van de beste 3 <span class=\"_ _2\"></span>opeenvolgende jaren,<span class=\"_ _2\"></span> indien deze hog<span class=\"_ _2\"></span>er is. De <span class=\"_ _1c\"></span>vaste <span class=\"_ _0\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplannen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>Belgi\u00eb <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>wettelijk <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erplicht <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inimumrentab<span class=\"_ _2\"></span>iliteit <span class=\"_ _0\"></span>te garanderen <span class=\"_ _25\"></span>(de <span class=\"_ _25\"></span>wettelijke <span class=\"_ _25\"></span>minimumrentabiliteit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>1,75% <span class=\"_ _32\"></span>vanaf <span class=\"_ _25\"></span>1 <span class=\"_ _32\"></span>januari <span class=\"_ _25\"></span>2016, <span class=\"_ _25\"></span>terwijl <span class=\"_ _32\"></span>deze<span class=\"_ _2\"></span> voordien <span class=\"_ _55\"> </span>voor <span class=\"_ _24\"> </span>werkgeversbijdrag<span class=\"_ _2\"></span>en <span class=\"_ _55\"> </span>3<span class=\"_ _0\"></span>,25% <span class=\"_ _55\"> </span>bedroeg). <span class=\"_ _24\"> </span>In <span class=\"_ _24\"> </span>de <span class=\"_ _55\"> </span>mat<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>dat <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>wettelijke<span class=\"_ _2\"></span> rentabiliteitsgaran<span class=\"_ _2\"></span>tie <span class=\"_ _26\"></span>voldoende <span class=\"_ _2\"></span>afgedekt <span class=\"_ _26\"></span>is, h<span class=\"_ _26\"></span>eeft de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>verdere <span class=\"_ _26\"></span>betalingsverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>buiten<span class=\"_ _2\"></span> de <span class=\"_ _0\"></span>pensioenbijdragen die <span class=\"_ _1c\"></span>in de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening worden <span class=\"_ _0\"></span>opgenomen o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het m<span class=\"_ _0\"></span>oment <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de gerelateerde <span class=\"_ _1e\"> </span>dienst <span class=\"_ _1e\"> </span>is <span class=\"_ _1e\"> </span>geleverd. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>vas<span class=\"_ _0\"></span>te <span class=\"_ _1e\"> </span>bijdrage <span class=\"_ _1e\"> </span>pensioenplannen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>Belgi\u00eb <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>oeten <span class=\"_ _1e\"> </span>behandeld worden <span class=\"_ _32\"></span>als <span class=\"_ _31\"> </span>pensioenplannen <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>te <span class=\"_ _32\"></span>bereiken <span class=\"_ _31\"></span>doel <span class=\"_ _32\"></span>volgens <span class=\"_ _32\"></span>IAS <span class=\"_ _31\"> </span>19 <span class=\"_ _32\"></span>aangezien <span class=\"_ _32\"></span>ze <span class=\"_ _31\"> </span>niet <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>alle criteria <span class=\"_ _1c\"></span>voldoen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>defin<span class=\"_ _2\"></span>itie <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplannen <span class=\"_ _0\"></span>onder <span class=\"_ _50\"></span>IFRS. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>volgt <span class=\"_ _1c\"></span>de voorgeschreven meth<span class=\"_ _2\"></span>odologie voor de verwerking van pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel in<span class=\"_ _2\"></span> lijn <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>onder <span class=\"_ _0\"></span>meer <span class=\"_ _1c\"></span>IAS <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>\u00a757.(a), <span class=\"_ _0\"></span>namelijk <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u201cprojected <span class=\"_ _0\"></span>unit <span class=\"_ _0\"></span>credit\u201d <span class=\"_ _0\"></span>methode, <span class=\"_ _0\"></span>zonder <span class=\"_ _0\"></span>toevoeging van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>verwachte <span class=\"_ _25\"></span>toekomstige <span class=\"_ _32\"></span>bijdragen. <span class=\"_ _32\"></span>Het <span class=\"_ _25\"></span>verschil <span class=\"_ _32\"></span>tussen <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>pensioenverplichting <span class=\"_ _25\"></span>en <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>re\u00eble waarde van de fondsbel<span class=\"_ _26\"></span>eggingen (IAS 19 \u00a757.(a) (iii)) wordt<span class=\"_ _2\"></span> opgenomen in de<span class=\"_ _2\"></span> balans. De <span class=\"_ _26\"></span>fondsbeleggingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vaste <span class=\"_ _26\"></span>bijdrage <span class=\"_ _26\"></span>pensioenplannen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>Belgi\u00eb <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>Belgische pensioenfonds <span class=\"_ _32\"></span>\u201cOFP <span class=\"_ _31\"></span>Pensioenfonds\u201d <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>extern <span class=\"_ _32\"></span>verzekerd <span class=\"_ _31\"> </span>via <span class=\"_ _31\"> </span>verzekeringsc<span class=\"_ _2\"></span>ontracten. <span class=\"_ _32\"></span>Voor <span class=\"_ _31\"> </span>de plannen <span class=\"_ _29\"> </span>gefinancierd <span class=\"_ _1d\"> </span>via <span class=\"_ _29\"> </span>verzekeringscontracten <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _29\"> </span>er <span class=\"_ _29\"> </span>verschillende <span class=\"_ _29\"> </span>rendementen <span class=\"_ _1d\"> </span>op <span class=\"_ _1f\"> </span>de<span class=\"_ _2\"></span> reserves en op <span class=\"_ _0\"></span>de premies, afhankelijk van het nive<span class=\"_ _0\"></span>au bereikt op specifieke data, gegarandeerd door de verzekerings<span class=\"_ _2\"></span>maatschapp<span class=\"_ _2\"></span>ijen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor de bijdragen b<span class=\"_ _2\"></span>etaald tot 01/01<span class=\"_ _2\"></span>/2003 bedraagt he<span class=\"_ _2\"></span>t gegarandeerd rend<span class=\"_ _2\"></span>ement 4,75%; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/01/2003 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/01/2013 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 3,25%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/01/2013 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/04/2015 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 1,75%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/04/2015 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/10/2015 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 0,75%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/10/2015 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/10/2016 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,50%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/10/2016 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/01/2020 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,10%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/01/2020 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/01/2024 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,00%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor de bijdragen b<span class=\"_ _2\"></span>etaald vanaf 01<span class=\"_ _2\"></span>/01/2024 bedraag<span class=\"_ _2\"></span>t het gegarandeerd r<span class=\"_ _2\"></span>endement 1,<span class=\"_ _2\"></span>80%. </span></span>De pensioenplannen in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb en in <span class=\"_ _2\"></span>Duitsland zijn eind<span class=\"_ _2\"></span>salaris pensioenplann<span class=\"_ _2\"></span>en en voorzien een levenslang gegar<span class=\"_ _2\"></span>andeerd pensi<span class=\"_ _2\"></span>oen.  Het <span class=\"_ _50\"></span>plan <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Groot-Brittanni\u00eb <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>gedekt <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>beheerd <span class=\"_ _50\"></span>pensioenfonds <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>plan <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>uitsland <span class=\"_ _50\"></span>is gedekt door vo<span class=\"_ _2\"></span>orzieningen opgeno<span class=\"_ _2\"></span>men in de gecons<span class=\"_ _2\"></span>olideerde balans. Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>p<span class=\"_ _2\"></span>ensioenplannen <span class=\"_ _33\"> </span>in <span class=\"_ _29\"> </span>Groot-Brittanni\u00eb<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _1d\"> </span>Belgi\u00eb, <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>ged<span class=\"_ _2\"></span>ekt <span class=\"_ _1d\"> </span>zijn <span class=\"_ _1d\"> </span>door <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>beheerd pensioenfonds, <span class=\"_ _2a\"> </span>moet <span class=\"_ _2a\"> </span>de <span class=\"_ _30\"> </span>raad <span class=\"_ _30\"> </span>van <span class=\"_ _30\"> </span>bestuur, <span class=\"_ _2a\"> </span>volgens <span class=\"_ _2a\"> </span>het <span class=\"_ _30\"> </span>pensioenreglement, <span class=\"_ _2a\"> </span>bestaan <span class=\"_ _30\"> </span>uit vertegenwoordig<span class=\"_ _2\"></span>ers <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>nderneming <span class=\"_ _1e\"> </span>en  aanges<span class=\"_ _2\"></span>lotenen <span class=\"_ _1b\"> </span>in <span class=\"_ _1e\"> </span>het  plan. <span class=\"_ _1e\"> </span>De  r<span class=\"_ _2\"></span>aad  van<span class=\"_ _2\"></span>  bestuur <span class=\"_ _1e\"> </span>is verantwoordelijk v<span class=\"_ _2\"></span>oor het beheer <span class=\"_ _2\"></span>van deze plannen.<span class=\"_ _6d\"> </span>De <span class=\"_ _1e\"> </span>groep<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>is <span class=\"_ _31\"> </span>blootgesteld <span class=\"_ _32\"></span>aan <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>aantal <span class=\"_ _1e\"> </span>risico\u2019s <span class=\"_ _32\"></span>verbonden <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>pensioenplan<span class=\"_ _2\"></span>nen <span class=\"_ _31\"> </span>met <span class=\"_ _31\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _31\"> </span>te bereiken doel. De<span class=\"_ _2\"></span> belangrijkste ri<span class=\"_ _2\"></span>sico\u2019s zijn de volgend<span class=\"_ _26\"></span>e:<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Volatiliteit <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>activa: <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>voert <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>regelmatige <span class=\"_ _32\"></span>basis <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>ALM <span class=\"_ _32\"></span>(Asset <span class=\"_ _32\"></span>and <span class=\"_ _32\"></span>L<span class=\"_ _0\"></span>iability<span class=\"_ _2\"></span> </span></span>Management) <span class=\"_ _34\"> </span>studie <span class=\"_ _34\"> </span>uit <span class=\"_ _2c\"> </span>voor <span class=\"_ _34\"> </span>het <span class=\"_ _2c\"> </span>beheerd <span class=\"_ _34\"> </span>pensioenfonds <span class=\"_ _34\"> </span>teneinde <span class=\"_ _34\"> </span>een <span class=\"_ _2c\"> </span>nauwkeurige overeenstem<span class=\"_ _2\"></span>ming te <span class=\"_ _26\"></span>garanderen <span class=\"_ _2\"></span>tussen de <span class=\"_ _26\"></span>fo<span class=\"_ _0\"></span>ndsbele<span class=\"_ _2\"></span>ggingen <span class=\"_ _26\"></span>en de verplich<span class=\"_ _2\"></span>tingen. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e plannen hebben <span class=\"_ _31\"> </span>belangrijke <span class=\"_ _1e\"> </span>investering<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>investeringsfon<span class=\"_ _2\"></span>dsen, <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>beleggen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>aandelen, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>zijn bijgevolg blootges<span class=\"_ _2\"></span>teld aan aandelenmar<span class=\"_ _2\"></span>ktrisico\u2019s.<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Inflatie, <span class=\"_ _20\"> </span>interestvoet <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>levensverwachting: <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>pensioenen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>meeste <span class=\"_ _20\"> </span>plannen <span class=\"_ _20\"> </span>zijn </span></span>verbonden <span class=\"_ _26\"></span>met in<span class=\"_ _2\"></span>flatie. <span class=\"_ _2\"></span>Bijgevolg <span class=\"_ _26\"></span>zijn d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>pensioenplannen <span class=\"_ _26\"></span>blootgesteld <span class=\"_ _26\"></span>aan risic<span class=\"_ _2\"></span>o\u2019s <span class=\"_ _26\"></span>betreffende de inflatie, interes<span class=\"_ _2\"></span>tvoet en levensver<span class=\"_ _2\"></span>wachting van de g<span class=\"_ _2\"></span>epensioneerden. De groep <span class=\"_ _0\"></span>is van <span class=\"_ _0\"></span>oordeel dat <span class=\"_ _0\"></span>alle pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel <span class=\"_ _0\"></span>gelijk<span class=\"_ _2\"></span>aardige kenmerken en risico\u2019s hebben.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Naar <span class=\"_ _26\"></span>aanleiding <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>gunstige <span class=\"_ _26\"></span>evolutie <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>2022 <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>financieringsniv<span class=\"_ _2\"></span>eau <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>pensioenpla<span class=\"_ _2\"></span>n in <span class=\"_ _33\"> </span>Groot-Brittanni\u00eb, <span class=\"_ _33\"> </span>besloten <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>beheerders  v<span class=\"_ _0\"></span>an <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>Groot-Brittanni\u00eb <span class=\"_ _33\"> </span>om <span class=\"_ _1d\"> </span>een overeenkomst <span class=\"_ _0\"></span>af <span class=\"_ _50\"></span>te <span class=\"_ _1c\"></span>sluiten <span class=\"_ _1c\"></span>om <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>uitkeringen, <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erschu<span class=\"_ _2\"></span>ldigd <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>or <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>te <span class=\"_ _1c\"></span>garanderen via een externe verzekerin<span class=\"_ _2\"></span>gsovereenkomst <span class=\"_ _2\"></span>(de \u201cbuy<span class=\"ff2\">-</span>out\u201d). De eerste fase van elke \u201cbuy<span class=\"ff2\">-</span>out\u201d bestaa<span class=\"_ _2\"></span>t uit  een  volledige  \u201cbu<span class=\"_ _2\"></span>y<span class=\"ff2\">-</span>in\u201d,  namelijk  de  aankoop <span class=\"_ _1b\"> </span>van  een  verzekeringscon<span class=\"_ _2\"></span>tract  die  alle  gekende<span class=\"_ _2\"></span> uitkeringen d<span class=\"_ _2\"></span>ekt. Deze \u201cbu<span class=\"_ _2\"></span>y<span class=\"ff2\">-</span>in\u201d fase resul<span class=\"_ _2\"></span>teert in een <span class=\"_ _2\"></span>transfer van<span class=\"_ _2\"></span> de verbonden<span class=\"_ _2\"></span> risico\u2019s (bel<span class=\"_ _2\"></span>eggings<span class=\"ff2\">-<span class=\"ls1e\">, </span></span>inflatie-, <span class=\"_ _31\"></span>intrest- <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>langlevenrisico) <span class=\"_ _32\"></span>naar <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>verzekeraar. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>vereiste <span class=\"_ _31\"> </span>premie <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>deze <span class=\"_ _31\"> </span>collectieve verzekeringsover<span class=\"_ _2\"></span>eenkomst <span class=\"_ _2c\"> </span>(\u201cbulk <span class=\"_ _2c\"> </span>annuity\u201d <span class=\"_ _2c\"> </span>verzekering) <span class=\"_ _2c\"> </span>af <span class=\"_ _3a\"> </span>te <span class=\"_ _2c\"> </span>sluiten <span class=\"_ _2c\"> </span>werd <span class=\"_ _2c\"> </span>betaald<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2c\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _2c\"> </span>de </span>fondsbeleggingen. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>collectieve <span class=\"_ _0\"></span>verzekering <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>naam <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beheerders <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>plan <span class=\"_ _1c\"></span>(als <span class=\"_ _1c\"></span>een \u201cbuy<span class=\"ff2\">-</span>in\u201d <span class=\"_ _50\"></span>verzekering) <span class=\"_ _50\"></span>per <span class=\"_ _1c\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>impliceert <span class=\"_ _1c\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>betalingsverp<span class=\"_ _2\"></span>lichting <span class=\"_ _50\"></span>nog <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>het pensioenplan <span class=\"_ _26\"></span>behoort. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>collectiev<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>verzekering <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>omgezet <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>individuele <span class=\"_ _26\"></span>verzekeringen <span class=\"_ _56\"></span>op naam <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>leden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>fase <span class=\"_ _2\"></span>(de <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>buy<span class=\"ff2\">-</span>out\u201d) <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>naar <span class=\"_ _26\"></span>verwachting <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgerond <span class=\"_ _26\"></span>tegen <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>einde van <span class=\"_ _26\"></span>2024. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>betaalde <span class=\"_ _26\"></span>premie <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>collectieve <span class=\"_ _56\"></span>verzekering <span class=\"_ _26\"></span>af <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>sluiten <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>2022 <span class=\"_ _56\"></span>bedroeg <span class=\"_ _26\"></span>3<span class=\"_ _0\"></span>4,2 <span class=\"_ _26\"></span>miljoen GBP <span class=\"_ _1b\"> </span>en  was<span class=\"_ _2\"></span>  hoge<span class=\"_ _2\"></span>r  dan <span class=\"_ _1e\"> </span>de  over<span class=\"_ _2\"></span>eenstemmende <span class=\"_ _1e\"> </span>waarde  van <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>verplichtingen <span class=\"_ _1e\"> </span>gedekt  door <span class=\"_ _1e\"> </span>deze verzekering <span class=\"_ _25\"></span>(27,9 <span class=\"_ _50\"></span>miljoen <span class=\"_ _25\"></span>GBP) <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>datum <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erzekering<span class=\"_ _2\"></span>sovereenkomst. <span class=\"_ _50\"></span>Het verschil <span class=\"_ _2c\"> </span>van <span class=\"_ _34\"> </span>6<span class=\"_ _0\"></span>,3 <span class=\"_ _34\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _34\"> </span>GBP <span class=\"_ _2c\"> </span>(7,3 <span class=\"_ _2c\"> </span>miljoen <span class=\"_ _2c\"> </span>EUR) <span class=\"_ _2c\"> </span>werd <span class=\"_ _2c\"> </span>opgenomen <span class=\"_ _2c\"> </span>als <span class=\"_ _34\"> </span>een <span class=\"_ _2c\"> </span>verlies <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>de fondsbeleggingen <span class=\"_ _56\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>overeengek<span class=\"_ _2\"></span>omen <span class=\"_ _56\"></span>transactie <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>afwikkeling <span class=\"_ _56\"></span>en <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _56\"></span>opgenomen in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>2022 <span class=\"_ _1e\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _31\"></span>(toelichting <span class=\"_ _32\"></span>6 <span class=\"_ _1b\"> </span>- <span class=\"_ _32\"></span>EBIT <span class=\"_ _1e\"> </span>aanpassende <span class=\"_ _32\"></span>elementen). <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>collectiev<span class=\"_ _2\"></span>e verzekering <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>gewaardeerd <span class=\"_ _50\"></span>als <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>fondsbeleggin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>per <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>ervan werd  gelijkg<span class=\"_ _2\"></span>esteld  aan <span class=\"_ _1b\"> </span>de  waarde <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  de  g<span class=\"_ _2\"></span>erelateerd<span class=\"_ _2\"></span>e  pensioenverplich<span class=\"_ _2\"></span>tingen <span class=\"_ _1b\"> </span>en  bedroeg <span class=\"_ _1b\"> </span>33,5 miljoen <span class=\"_ _1d\"> </span>EUR <span class=\"_ _33\"> </span>(2022: <span class=\"_ _1d\"> </span>31,0 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR). <span class=\"_ _33\"> </span>Bij <span class=\"_ _1d\"> </span>omzetting <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>collectieve <span class=\"_ _33\"> </span>verzekering <span class=\"_ _1d\"> </span>naar <span class=\"_ _33\"> </span>een individuele <span class=\"_ _26\"></span>verzekering <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>naam <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>leden <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>zowel <span class=\"_ _26\"></span>de p<span class=\"_ _2\"></span>ensioenverplichting <span class=\"_ _56\"></span>als <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>fondsbelegging met <span class=\"_ _29\"> </span>hetzelfd<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>bedra<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>wo<span class=\"_ _2\"></span>rden <span class=\"_ _29\"> </span>vermind<span class=\"_ _2\"></span>erd <span class=\"_ _29\"> </span>doordat<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>pensioenplan <span class=\"_ _1d\"> </span>alle <span class=\"_ _29\"> </span>verplichtingen <span class=\"_ _1d\"> </span>heeft overgedragen aan<span class=\"_ _26\"></span> de verzekeraar <span class=\"_ _26\"></span>en afgewikkeld <span class=\"_ _2\"></span>kan worden. <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>er 3<span class=\"_ _2\"></span>1 dece<span class=\"_ _2\"></span>mber 2023 <span class=\"_ _2\"></span>werd een <span class=\"_ _2\"></span>nett<span class=\"_ _2\"></span>o pensioenvordering<span class=\"_ _2\"></span> van <span class=\"_ _26\"></span>6<span class=\"_ _0\"></span>,6 <span class=\"_ _2\"></span>miljoen EUR<span class=\"_ _2\"></span> (2022:<span class=\"_ _2\"></span> 9,5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _2\"></span>EUR) <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in d<span class=\"_ _2\"></span>e rubriek<span class=\"_ _2\"></span> handels- <span class=\"_ _2\"></span>en overige <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>meer <span class=\"_ _50\"></span>dan <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _50\"></span>die, <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>aftrek <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>toekomstige <span class=\"_ _0\"></span>kosten, <span class=\"_ _1c\"></span>kan teruggestort wor<span class=\"_ _2\"></span>den aan de groep op h<span class=\"_ _2\"></span>et moment va<span class=\"_ _2\"></span>n de afwikkeling <span class=\"_ _2\"></span>van het pensioenplan. Pensioenplan<span class=\"_ _2\"></span> met een te bereiken<span class=\"_ _2\"></span> doel<span class=\"fc7\"> </span>De bedragen opg<span class=\"_ _2\"></span>enomen in de balans zijn<span class=\"_ _2\"></span> de volgende: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de volledig gefinancier<span class=\"_ _2\"></span>de verplichtingen -39,9  -38,5  Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de gedeeltelijk gef<span class=\"_ _2\"></span>inancierde verplic<span class=\"_ _2\"></span>htingen -96,6  -78,9  Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de volledig niet-gefinanci<span class=\"_ _2\"></span>erde verplichtingen -21,7  -19,5  Totale netto actuele <span class=\"_ _2\"></span>waarde van de <span class=\"_ _2\"></span>verplichtingen -158,2  -136,9  Re\u00eble waarde van <span class=\"_ _2\"></span>de fondsbeleggin<span class=\"_ _2\"></span>gen 129,8  113,4  Netto(verplichti<span class=\"_ _2\"></span>ng) / vordering -28,4  -23,5  Bedragen opge<span class=\"_ _2\"></span>nomen in de bal<span class=\"_ _2\"></span>ans: Schulden -35,9  -33,6  Vorderinge<span class=\"_ _2\"></span>n 16<span class=\"ls0\"> </span>7,5  10,2  Netto(verplichti<span class=\"_ _2\"></span>ng) / vordering -28,4  -23,5  De <span class=\"_ _1d\"> </span>reconciliatie<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>nettopensioen <span class=\"_ _33\"> </span>(verplichting)/vordering <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>haar <span class=\"_ _33\"> </span>componenten <span class=\"_ _1d\"> </span>wordt <span class=\"_ _33\"> </span>in volgende tabel we<span class=\"_ _2\"></span>ergegeven: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fs0 fc8\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde van de<span class=\"_ _2\"></span> verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _6d\"> </span>Re\u00eble waar<span class=\"_ _2\"></span>de van de fo<span class=\"_ _2\"></span>nds<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beleggingen<span class=\"_ _6d\"> </span>Netto (verplicht<span class=\"_ _2\"></span>ing) / vorderi<span class=\"_ _2\"></span>ng<span class=\"_ _6d\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde van de<span class=\"_ _2\"></span> verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _6d\"> </span>Re\u00eble waar<span class=\"_ _2\"></span>de van de fo<span class=\"_ _2\"></span>nds<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beleggingen<span class=\"_ _6d\"> </span>Netto (verplicht<span class=\"_ _2\"></span>ing) / vorderi<span class=\"_ _2\"></span>ng<span class=\"_ _6d\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -136,9  113,4  -23,5  -183,6  143,4  -40,3  Opgenomen in de win<span class=\"_ _2\"></span>st-<span class=\"ls66\">en</span>-verl<span class=\"_ _2\"></span>iesrekening Aan het die<span class=\"_ _2\"></span>nstjaar toegere<span class=\"_ _2\"></span>kende pensioenk<span class=\"_ _2\"></span>osten -5,4  - -5,4  -5,9  - -5,9  Pensioen(k<span class=\"_ _2\"></span>osten)/opbrengst<span class=\"_ _2\"></span>en van de verstreke<span class=\"_ _2\"></span>n diensttijd 0,3  - 0,3  -0,1  - -0,1  Aan het die<span class=\"_ _2\"></span>nstjaar toegere<span class=\"_ _2\"></span>kende pensioenk<span class=\"_ _2\"></span>osten - Bijdrage we<span class=\"_ _2\"></span>rknemers - 0,4  0,4  - 0,5  0,5  Rente(kost<span class=\"_ _2\"></span>en)/opbrengsten -5,6  4,9  -0,7  -1,9  1,7  -0,2  Administrat<span class=\"_ _2\"></span>ieve kosten - -0,5  -0,5  - -0,4  -0,4  Verlies <span class=\"_ _2\"></span>door afwikkeling v<span class=\"_ _2\"></span>an het pensioenp<span class=\"_ _2\"></span>lan in Groot-Brittanni<span class=\"_ _2\"></span>\u00eb - - - - -7,3  -7,3  Totaal opgenom<span class=\"_ _2\"></span>en in de winst-<span class=\"ls66\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening (to<span class=\"_ _2\"></span>elichting 7) -10,7  4,7  -5,9  -7,9  -5,6  -13,5  Opgenomen in de ni<span class=\"_ _2\"></span>et-gerealiseer<span class=\"_ _2\"></span>de resultaten Herwaarderi<span class=\"_ _2\"></span>ngen: - Opbrengsten/(<span class=\"_ _2\"></span>kosten) door<span class=\"_ _2\"></span> wijzigingen in demografische<span class=\"_ _2\"></span> veronderst<span class=\"_ _2\"></span>ellingen - - 0,0  -0,0 - -0,0 - Opbrengsten/(<span class=\"_ _2\"></span>kosten) door<span class=\"_ _2\"></span> wijzigingen in financi\u00eble<span class=\"_ _2\"></span> veronderstellingen -7,4  - -7,4  47,9  - 47,9  - Ervaringsaanpassi<span class=\"_ _2\"></span>ngen: opbrengste<span class=\"_ _2\"></span>n/(kosten) 2,0  1,1  3,1  -5,4  -15,4  -20,7  Totaal opgenom<span class=\"_ _2\"></span>en in de niet-gereali<span class=\"_ _2\"></span>seerde resultaten dat ni<span class=\"_ _2\"></span>et in een latere p<span class=\"_ _2\"></span>eriode zal opgenomen w<span class=\"_ _2\"></span>orden in de winst-<span class=\"_ _2\"></span><span class=\"ls66\">en<span class=\"ls0\">-<span class=\"_ _6d\"> </span></span></span>verliesrekening<span class=\"_ _2\"></span> -5,4  1,1  -4,3  42,5  -15,4  27,1  Overige Omrekeningsv<span class=\"_ _2\"></span>erschillen o<span class=\"_ _2\"></span>p buitenlandse plannen -0,4  0,6  0,2  1,5  -2,1  -0,6  Bijdragen v<span class=\"_ _2\"></span>an de werkgeve<span class=\"_ _2\"></span>r - 5,6  5,6  - 4,3  4,3  Betaalde<span class=\"_ _2\"></span> vergoedingen 9,3  -9,3  0,0  11,2  -11,2  0,0 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -14,1  13,7  -0,3  -0,5  - -0,5  Totaal overige<span class=\"_ _2\"></span> -5,2  10,6  5,4  12,2  -9,0  3,2  Saldo op 31 dece<span class=\"_ _2\"></span>mber -158,2  129,8  -28,4  -136,9  113,4  -23,5<span class=\"_ _6d\"> </span>  De stijging van d<span class=\"_ _2\"></span>e netto actuele waard<span class=\"_ _2\"></span>e van de verplic<span class=\"_ _2\"></span>htingen is be\u00efnvloed d<span class=\"_ _2\"></span>oor: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het <span class=\"_ _1e\"> </span>verlies <span class=\"_ _1b\"> </span>door <span class=\"_ _31\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>financi\u00eble <span class=\"_ _1e\"> </span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>2023, <span class=\"_ _1e\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>de  niet-<span class=\"_ _6d\"> </span></span></span>gerealiseerde resultaten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>latere <span class=\"_ _0\"></span>periode <span class=\"_ _0\"></span>zullen <span class=\"_ _0\"></span>opgenomen wo<span class=\"_ _0\"></span>rden in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _0\"></span>Dit v<span class=\"_ _0\"></span>erlies <span class=\"_ _0\"></span>is voornamelijk <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>verklaren <span class=\"_ _0\"></span>door de <span class=\"_ _1c\"></span>daling van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>discontovoet </span>gebruikt <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>pensioenverplichtingen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>te bereiken doel (d<span class=\"_ _2\"></span>e gewogen<span class=\"_ _2\"></span> gemiddelde dis<span class=\"_ _2\"></span>contovoet <span class=\"_ _2\"></span>bedraagt 3,3% in<span class=\"_ _2\"></span> 2023 tege<span class=\"_ _2\"></span>nover 3,9% in<span class=\"_ _2\"></span> 2022). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De wijziging <span class=\"_ _0\"></span>in de <span class=\"_ _0\"></span>consolidatiekring (-14,1 miljoen EUR) <span class=\"_ _0\"></span>naar aanleiding van <span class=\"_ _0\"></span>de combinatie van </span></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _1c\"></span>industri\u00eble <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>(toelichting 4<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>- <span class=\"_ _0\"></span>Acquisities en verkopen).<span class=\"_ _2\"></span> De stijging van de re\u00eble wa<span class=\"_ _2\"></span>arde van de fondsbeleggin<span class=\"_ _2\"></span>gen in 2023 kan voornamel<span class=\"_ _2\"></span>ijk verklaard worden door de wijziging in d<span class=\"_ _2\"></span>e consolidatiekrin<span class=\"_ _2\"></span>g voor een bed<span class=\"_ _2\"></span>rag van +13,7 milj<span class=\"_ _2\"></span>oen EUR.  De <span class=\"_ _20\"> </span>netto <span class=\"_ _1f\"> </span>periodieke <span class=\"_ _20\"> </span>pensioenkosten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _20\"> </span>vervat <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>vo<span class=\"_ _0\"></span>lgende <span class=\"_ _1f\"> </span>rubrieken <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Kostprijs v<span class=\"_ _2\"></span>erkopen -0,2  -0,7  Distributi<span class=\"_ _2\"></span>ekosten -0,1  -0,1  Verkoop- en <span class=\"_ _2\"></span>marketingkoste<span class=\"_ _2\"></span>n -0,1  -0,1  Administrat<span class=\"_ _2\"></span>ieve kosten -3,9  -3,7  Overige be<span class=\"_ _2\"></span>drijfsopbrengst<span class=\"_ _2\"></span>en/(kosten) 5 -1,0  -1,4  EBIT aanpassende e<span class=\"_ _2\"></span>lementen 6 - -7,3  Financier<span class=\"_ _2\"></span>ings (kosten) / opbre<span class=\"_ _2\"></span>ngsten - netto 9 -0,7  -0,2  Totaal -5,9  -13,5  Het <span class=\"_ _50\"></span>effectieve <span class=\"_ _1c\"></span>rendement <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fondsbeleggingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>bedroeg <span class=\"_ _1c\"></span>+6,0 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-13,7 miljoen EUR).<span class=\"_ _2\"></span> De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>verwacht in<span class=\"_ _2\"></span> 20<span class=\"_ _2\"></span>24 <span class=\"_ _2\"></span>een bijdrag<span class=\"_ _2\"></span>e van<span class=\"_ _2\"></span> 5,<span class=\"_ _2\"></span>7 miljoe<span class=\"_ _2\"></span>n EUR <span class=\"_ _26\"></span>te leveren <span class=\"_ _26\"></span>voor d<span class=\"_ _2\"></span>e pensioenplann<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met een te bereiken d<span class=\"_ _2\"></span>oel. De re\u00eble waard<span class=\"_ _2\"></span>e van de belang<span class=\"_ _2\"></span>rijkste categorie\u00ebn van <span class=\"_ _2\"></span>fondsbeleggingen is d<span class=\"_ _2\"></span>e volgende: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Genoteerd Niet genoteerd Totaal % Genoteerd Niet genoteerd Totaal % Vastgoed - 4,0 4,0 3,1% - 4,0 4,0 3,6% Verzekeri<span class=\"_ _2\"></span>ngscontracten - 70,5 70,5 54,3% - 53,7 53,7 47,4% Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en - 2,7 2,7 2,1% - 8,9 8,9 7,9% Investeri<span class=\"_ _2\"></span>ngsfondsen 52,7 - 52,7 40,6% 46,7 - 46,7 41,2% Totaal 52,7 77,2 129,8 100,0% 46,7 66,7 113,4 100,0% De fondsbelegg<span class=\"_ _2\"></span>ingen omvatten g<span class=\"_ _2\"></span>een vastgoed<span class=\"_ _2\"></span> in gebruik geno<span class=\"_ _2\"></span>men door de<span class=\"_ _2\"></span> groep noch<span class=\"_ _2\"></span> aandelen van<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>dochteronderne<span class=\"_ _2\"></span>mingen, <span class=\"_ _26\"></span>terwijl <span class=\"_ _26\"></span>er aan<span class=\"_ _2\"></span>delen <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>oedermaatscha<span class=\"_ _2\"></span>ppij <span class=\"_ _26\"></span>zijn op<span class=\"_ _2\"></span>genomen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag van 0,3 milj<span class=\"_ _2\"></span>oen EUR per 31 d<span class=\"_ _2\"></span>ecember 2023 (2<span class=\"_ _2\"></span>022: 0,3 miljoen EUR<span class=\"_ _2\"></span>).  De <span class=\"_ _33\"> </span>investeringsf<span class=\"_ _2\"></span>ondsen <span class=\"_ _33\"> </span>omvatten  een <span class=\"_ _33\"> </span>portefeuille  van <span class=\"_ _33\"> </span>investeringen <span class=\"_ _33\"> </span>in  aandelen, <span class=\"_ _33\"> </span>vastrentende beleggingen en <span class=\"_ _0\"></span>andere <span class=\"_ _0\"></span>financi\u00eble activa. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>diversificatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>beperkt <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>portefeuille <span class=\"_ _0\"></span>tot een minimum.<span class=\"_ _2\"></span> De belang<span class=\"_ _2\"></span>rijkste <span class=\"_ _2\"></span>actuari\u00eble <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>gen, g<span class=\"_ _2\"></span>ebruikt <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de bepal<span class=\"_ _2\"></span>ing van <span class=\"_ _26\"></span>de pensioenverplichtin<span class=\"_ _2\"></span>gen op balansdatum (uitgedru<span class=\"_ _2\"></span>kt als gewog<span class=\"_ _2\"></span>en gemiddelden<span class=\"_ _2\"></span>), zijn de volgende: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Disconto<span class=\"_ _2\"></span>voet per 31 december 3,3% 3,9% Verwachte p<span class=\"_ _2\"></span>rocentuele salar<span class=\"_ _2\"></span>isstijging 2,1% 2,2% Inflatie 2,3% 2,4% Veronderstellingen <span class=\"_ _1c\"></span>betreffende <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>sterftecijfers, <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>gepubliceerde<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>statistieken en sterftetabellen, z<span class=\"_ _2\"></span>ijn de volgende: Sterftetafel<span class=\"fs0\"> </span>Belgi\u00eb MR/FR - 5 (2022: MR<span class=\"_ _2\"></span>/FR - 5)  Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb 110% S3PMA, 105<span class=\"_ _2\"></span>% S3PFA, CMI_202<span class=\"_ _2\"></span>1 [1.50% M / 1.25% F<span class=\"_ _2\"></span>] [S-kappa=7, A=<span class=\"_ _2\"></span>0,25%, w2020&amp;w2021=0<span class=\"_ _2\"></span>%] trend van<span class=\"_ _2\"></span>af 2016<span class=\"ff8\"> </span>Duitslan<span class=\"_ _2\"></span>d \u00a9 RICHTTAFELN 2018 G<span class=\"_ _2\"></span> von Klaus He<span class=\"_ _2\"></span>ubeck - Lizenz Heubec<span class=\"_ _2\"></span>k-Richttafeln-GmbH<span class=\"_ _2\"></span>, K\u00f6ln De <span class=\"_ _2\"></span>pensioenplannen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Belgi\u00eb, <span class=\"_ _26\"></span>gedekt d<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>beheerde <span class=\"_ _26\"></span>pensioenfondsen, <span class=\"_ _26\"></span>voeren min<span class=\"_ _2\"></span>stens <span class=\"_ _26\"></span>om de <span class=\"_ _26\"></span>3 jaar<span class=\"_ _2\"></span> een <span class=\"_ _1c\"></span>ALM-<span class=\"ff3\">studie <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>\u201cStatements <span class=\"_ _0\"></span>of <span class=\"_ _50\"></span>Investment <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>rinciples <span class=\"_ _1c\"></span>(SIP)\u201d <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>fondsen. </span>De <span class=\"_ _1c\"></span>beheerders <span class=\"_ _0\"></span>waarborgen <span class=\"_ _1c\"></span>dat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>investeringsstrate<span class=\"_ _2\"></span>gie, <span class=\"_ _1c\"></span>zoals <span class=\"_ _1c\"></span>bepaald <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>SIP, <span class=\"_ _1c\"></span>overeenstemt <span class=\"_ _0\"></span>met de ALM-strategie <span class=\"_ _2\"></span>en deze wordt nauwlet<span class=\"_ _2\"></span>tend opgevolg<span class=\"_ _2\"></span>d door de vermogensb<span class=\"_ _2\"></span>eheerders. De <span class=\"_ _34\"> </span>gewogen <span class=\"_ _27\"> </span>gemiddelde <span class=\"_ _27\"> </span>looptijd <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>pensioenverplich<span class=\"_ _2\"></span>tingen <span class=\"_ _27\"> </span>bedraagt <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>0 <span class=\"_ _27\"> </span>jaar <span class=\"_ _34\"> </span>voor <span class=\"_ _34\"> </span>de pensioenplannen in de<span class=\"_ _2\"></span> eurozone. De <span class=\"_ _27\"> </span>gevoeligheid <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>pensioenverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _27\"> </span>voor <span class=\"_ _27\"> </span>wijzigingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _34\"> </span>belangrijkste <span class=\"_ _27\"> </span>actuari\u00eble<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en per 31 dece<span class=\"_ _2\"></span>mber 2023 is als volgt:<span class=\"_ _2\"></span><span class=\"fs0\"> </span>Wijziging in veronderstelling Invloed op de pensioen-<span class=\"_ _6d\"> </span>verplichting* Wijziging in veronderstelling Invloed op de pensioen-<span class=\"_ _6d\"> </span>verplichting* Disconto<span class=\"_ _2\"></span>voet +0,5% -3,3% -0,5% 3,7% Salarisgroei +0,5% 0,7% -0,5% -0,7% Pensioen-/infl<span class=\"_ _2\"></span>atiegroei +0,5% 2,3% -0,5% -2,1% Levensve<span class=\"_ _2\"></span>rwachting + 1 jaar 1,0% - 1 jaar -1,0% *<span class=\"ff4\">Een <span class=\"_ _1e\"> </span>positief <span class=\"_ _1e\"> </span>percentage <span class=\"_ _1e\"> </span>wijst <span class=\"_ _1b\"> </span>op <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>stijging  van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>pe<span class=\"_ _0\"></span>nsioenverp<span class=\"_ _2\"></span>lichting,  terwijl <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>negatief  percentage <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>een <span class=\"_ _4f\"> </span>daling<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de </span>pensioen<span class=\"_ _2\"></span>verplichting wijst.<span class=\"ff2\"> </span>De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _1c\"></span>onwaarschijnlijk,<span class=\"_ _2\"></span> vermits <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in s<span class=\"_ _2\"></span>ommige <span class=\"_ _2\"></span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>correlatie <span class=\"_ _26\"></span>kunnen v<span class=\"_ _2\"></span>ertonen. <span class=\"_ _26\"></span>De bovenstaand<span class=\"_ _2\"></span>e gevoeligheidsanalys<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>omvat <span class=\"_ _50\"></span>niet <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>pensioen<span class=\"_ _2\"></span>verplichting <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>pensioenplan <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Groot<span class=\"_ _0\"></span>-Brittanni\u00eb (momenteel <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>buy<span class=\"ff2\">-</span>in\u201d <span class=\"_ _26\"></span>fase, <span class=\"_ _2\"></span>zie <span class=\"_ _2\"></span>hierbo<span class=\"_ _2\"></span>v<span class=\"ff2\">en), <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>33,5 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR, aan<span class=\"_ _2\"></span>gezien <span class=\"_ _26\"></span>elke </span>wijziging <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>pensioenverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>zal <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _31\"> </span>worden <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>dezelfde <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de fondsbeleggingen. <span class=\"_ _51\"> </span>De <span class=\"_ _38\"> </span>gevoeligheidsanaly<span class=\"_ _2\"></span>se <span class=\"_ _38\"> </span>was <span class=\"_ _51\"> </span>daardoor <span class=\"_ _38\"> </span>gebaseerd <span class=\"_ _51\"> </span>op <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>aangepaste pensioenverplichting<span class=\"_ _2\"></span> van 124,7 miljoen EU<span class=\"_ _2\"></span>R. Op aande<span class=\"_ _2\"></span>len gebaseerde betalingen<span class=\"_ _2\"></span> Er <span class=\"_ _0\"></span>zijn geen <span class=\"_ _0\"></span>openstaande warranten <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december 2023, <span class=\"_ _0\"></span>noch <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2022. <span class=\"_ _0\"></span>Er werden geen nieuwe war<span class=\"_ _2\"></span>ranten aangeboden aan he<span class=\"_ _2\"></span>t senior man<span class=\"_ _2\"></span>agement van de gr<span class=\"_ _2\"></span>oep in 2022 en 2023.<span class=\"_ _6d\"> </span>24.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorzieningen<span class=\"_ _2\"></span> </span></span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR) toelichting Op ten hoogste \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Op meer dan \u00e9\u00e9n jaar Totaal Op ten hoogste \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Op meer dan \u00e9\u00e9n jaar Totaal Milieu 28<span class=\"ls0\"> </span>7,1 90,7 97,8 4,8 91,8 96,7 Ontmanteli<span class=\"_ _2\"></span>ng - 23,4 23,4 1,2 22,8 24,0 Herstruc<span class=\"_ _2\"></span>turering 0,1 - 0,1 0,5 - 0,5 Overige  6,7 4,9 11,6 3,4 6,6 10,0 Totaal 13,9 119,0 132,9 9,8 121,3 131,1 Milieu Ontmanteling Herstructurering Overige Totaal Saldo op 1 januari<span class=\"_ _2\"></span> 2023 96,7  24,0  0,5  10,0  131,1  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring (toelicht<span class=\"_ _2\"></span>ing 4) - - - 3,4  3,4  Toevoeging van v<span class=\"_ _2\"></span>oorzieningen - 0,9  - 5,2  6,1  Aanwending van vo<span class=\"_ _2\"></span>orzieningen -3,6  -1,4  -0,1  -5,0  -10,1  Terugname van voo<span class=\"_ _2\"></span>rzieningen - - -0,2  -2,0  -2,2  Effect van<span class=\"_ _2\"></span> verdiscontering 4,8  - - - 4,8  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,0  -0,1  - -0,0  -0,1  Saldo op 31 dece<span class=\"_ _2\"></span>mber 2023 97,8  23,4  0,1  11,6  132,9  De <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>ilieuvoorzi<span class=\"_ _2\"></span>eningen <span class=\"_ _27\"> </span>bedragen <span class=\"_ _27\"> </span>97,8 <span class=\"_ _34\"> </span>miljoen <span class=\"_ _27\"> </span>EUR <span class=\"_ _34\"> </span>en <span class=\"_ _27\"> </span>hebben <span class=\"_ _34\"> </span>voornamelijk <span class=\"_ _27\"> </span>betrekking <span class=\"_ _27\"> </span>op milieuvoorziening<span class=\"_ _2\"></span>en  om  de  kost<span class=\"_ _2\"></span>en  van  historische  bodem-  en  grondwat<span class=\"_ _2\"></span>erverontreinigin<span class=\"_ _2\"></span>g  op  de fabrieksterreinen <span class=\"_ _26\"></span>in Belgi\u00eb<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>(Ham, <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o en <span class=\"_ _26\"></span>Vilvoorde) <span class=\"_ _2\"></span>en Fr<span class=\"_ _2\"></span>ankrijk <span class=\"_ _2\"></span>(Loos) <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>dekke<span class=\"_ _0\"></span>n. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>erkende provisies <span class=\"_ _33\"> </span>reflecteren  de <span class=\"_ _1d\"> </span>huidig<span class=\"_ _2\"></span>e <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>verwachte  toekomstige <span class=\"_ _33\"> </span>kasuitstromen  van <span class=\"_ _33\"> </span>het saneringsplan, gespreid<span class=\"_ _2\"></span> over de periode 2024-2054. De gebruikt<span class=\"_ _2\"></span>e discontovoet, een afgeleid<span class=\"_ _2\"></span>e van de rentecurve <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Belgische <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>Franse <span class=\"_ _1c\"></span>staatsobligaties, <span class=\"_ _1c\"></span>varieerde<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>tussen <span class=\"_ _0\"></span>2,2% <span class=\"_ _50\"></span>en <span class=\"_ _1c\"></span>3,5% <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>(tussen 2,6% en <span class=\"_ _0\"></span>3,4% o<span class=\"_ _0\"></span>p jaareinde 2022). <span class=\"_ _0\"></span>Ten <span class=\"_ _0\"></span>gevolge van <span class=\"_ _0\"></span>aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>aan de <span class=\"_ _0\"></span>fasering v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>kasstromen, inflatie en de<span class=\"_ _2\"></span> toegepaste di<span class=\"_ _26\"></span>sco<span class=\"_ _0\"></span>ntovoet, steg<span class=\"_ _2\"></span>en de mili<span class=\"_ _2\"></span>euprovisies<span class=\"_ _2\"></span> met 2,0 milj<span class=\"_ _2\"></span>oen EUR (in <span class=\"_ _2\"></span>vergelijking met  een <span class=\"_ _1e\"> </span>daling  van <span class=\"_ _1e\"> </span>16,7  miljoen <span class=\"_ _1e\"> </span>EUR  in  2<span class=\"_ _2\"></span>022). <span class=\"_ _1b\"> </span>Deze <span class=\"_ _1b\"> </span>impact  werd <span class=\"_ _1e\"> </span>erkend  in <span class=\"_ _1e\"> </span>EBIT  aanpassend<span class=\"_ _2\"></span>e elementen <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>6 <span class=\"_ _2\"></span>- <span class=\"_ _26\"></span>EBIT <span class=\"_ _2\"></span>aanpassende <span class=\"_ _26\"></span>elemente<span class=\"_ _2\"></span>n). <span class=\"_ _2\"></span>Een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>discontovoet <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _26\"></span>1% <span class=\"_ _2\"></span>zou de milieuvoorzienin<span class=\"_ _2\"></span>g doen dalen m<span class=\"_ _2\"></span>et ongeveer -9 miljoen E<span class=\"_ _2\"></span>UR.  Het <span class=\"_ _32\"></span>gebruik <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>milieuvoorz<span class=\"_ _2\"></span>ieningen <span class=\"_ _32\"></span>bedraagt <span class=\"_ _32\"></span>-3,6 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"></span>-1,5 <span class=\"_ _25\"></span>miljoen <span class=\"_ _32\"></span>EUR), terwijl de i<span class=\"_ _2\"></span>mpact van <span class=\"_ _2\"></span>het afwikkel<span class=\"_ _2\"></span>en van de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erdisconterin<span class=\"_ _2\"></span>g -2,8 miljoen <span class=\"_ _2\"></span>EUR bedraag<span class=\"_ _2\"></span>t in 2023 <span class=\"_ _2\"></span>(2022<span class=\"_ _2\"></span>: -1,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>financiering<span class=\"_ _2\"></span>skosten <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>9 <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Financieringskosten en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _1e\"> </span>geboekte <span class=\"_ _31\"> </span>bedragen <span class=\"_ _1e\"> </span>reflecter<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>beste <span class=\"_ _31\"> </span>raming <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>management <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _31\"> </span>betrekking <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>de verwachte <span class=\"_ _0\"></span>uitgaven <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>huidige v<span class=\"_ _0\"></span>erplichtinge<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>voldoen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>balansdatum <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>gebaseerd op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>huidige <span class=\"_ _0\"></span>kennis <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>gelijke <span class=\"_ _0\"></span>blootstelling. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>voorzieningen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _0\"></span>regelmatig <span class=\"_ _0\"></span>herzien en <span class=\"_ _1f\"> </span>zullen, <span class=\"_ _29\"> </span>indien <span class=\"_ _1f\"> </span>nodig, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>aangepast <span class=\"_ _1f\"> </span>wanneer <span class=\"_ _29\"> </span>nieuwe <span class=\"_ _1f\"> </span>informatie <span class=\"_ _1f\"> </span>beschikbaar <span class=\"_ _29\"> </span>is. <span class=\"_ _29\"> </span>D<span class=\"_ _0\"></span>eze voorzieningen <span class=\"_ _0\"></span>kunnen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>toekomst <span class=\"_ _1c\"></span>wijzigen <span class=\"_ _0\"></span>als <span class=\"_ _1c\"></span>gevolg <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>nieuwe <span class=\"_ _1c\"></span>informatie <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>aard <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de omvang van de ver<span class=\"_ _2\"></span>ontreiniging<span class=\"_ _2\"></span>en, een verandering in de wetgeving<span class=\"_ _2\"></span> of andere s<span class=\"_ _2\"></span>oortgelijke factoren.<span class=\"_ _2\"></span> Een <span class=\"_ _2\"></span>aantal <span class=\"_ _26\"></span>vestigingen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Frankrijk, die <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>worden uitg<span class=\"_ _2\"></span>ebaat, <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>onderworpen <span class=\"_ _26\"></span>aan de<span class=\"_ _2\"></span> wetgeving <span class=\"_ _25\"></span>met <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>bescher<span class=\"_ _2\"></span>ming <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>leefmilieu <span class=\"_ _50\"></span>geklasseerde <span class=\"_ _32\"></span>installa<span class=\"_ _2\"></span>ties (ICPE). <span class=\"_ _2b\"> </span>Deze <span class=\"_ _51\"> </span>wetgeving <span class=\"_ _2b\"> </span>verplicht <span class=\"_ _51\"> </span>tot <span class=\"_ _2b\"> </span>de <span class=\"_ _51\"> </span>ontmanteling <span class=\"_ _2b\"> </span>van <span class=\"_ _51\"> </span>geklasseerde <span class=\"_ _51\"> </span>installaties. <span class=\"_ _2b\"> </span>De ontmantelings<span class=\"_ _2\"></span>voorziening <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>kost <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>betreffende <span class=\"_ _25\"></span>materi\u00eble <span class=\"_ _32\"></span>vaste <span class=\"_ _32\"></span>activa, <span class=\"_ _32\"></span>en wordt <span class=\"_ _2\"></span>overeenkomstig<span class=\"_ _2\"></span> afg<span class=\"_ _2\"></span>eschreven. <span class=\"_ _26\"></span>De totale<span class=\"_ _2\"></span> pro<span class=\"_ _2\"></span>visie <span class=\"_ _2\"></span>voor d<span class=\"_ _26\"></span>e vestigingen <span class=\"_ _26\"></span>in Fra<span class=\"_ _2\"></span>nkrijk b<span class=\"_ _2\"></span>edraagt <span class=\"_ _26\"></span>19,7 miljoen EUR per 31<span class=\"_ _2\"></span> december 2023 (20<span class=\"_ _2\"></span>22: 19,2 miljoen EUR).<span class=\"_ _6d\"> </span>De <span class=\"_ _50\"></span>geboekte <span class=\"_ _50\"></span>bedragen <span class=\"_ _50\"></span>werden <span class=\"_ _50\"></span>bepaald <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>interne <span class=\"_ _50\"></span>evaluatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>hand <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>de aanschaffingswaarde<span class=\"_ _2\"></span> van de gerelateerde activa.<span class=\"_ _2\"></span> Deze bedragen reflecteren d<span class=\"_ _2\"></span>e beste raming van het management met <span class=\"_ _1c\"></span>betrekking <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verwachte <span class=\"_ _0\"></span>uitgaven. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>verwachte <span class=\"_ _1c\"></span>timing <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>kasuitgaven <span class=\"_ _0\"></span>is nog niet gekend. Er<span class=\"_ _2\"></span> worden echter geen sig<span class=\"_ _2\"></span>nificante kasu<span class=\"_ _2\"></span>itgaven verwacht in d<span class=\"_ _2\"></span>e nabije toeko<span class=\"_ _2\"></span>mst. De <span class=\"_ _31\"> </span>overige <span class=\"_ _32\"></span>voorzieningen <span class=\"_ _32\"></span>omvatten <span class=\"_ _31\"> </span>voorzieningen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>claims, <span class=\"_ _31\"> </span>garantieverplichting<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>diverse, individueel, niet-significan<span class=\"_ _2\"></span>te bedragen. Deze voorzieningen worden op regelmati<span class=\"_ _2\"></span>ge basis beoordeeld en, <span class=\"_ _29\"> </span>indien <span class=\"_ _1f\"> </span>nodig, <span class=\"_ _29\"> </span>aangepast <span class=\"_ _1f\"> </span>naar <span class=\"_ _29\"> </span>aanleiding <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>nieuw <span class=\"_ _29\"> </span>beschikbare <span class=\"_ _1f\"> </span>informatie <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>gewijzigde omstandigheden. <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>reflecteren <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beste <span class=\"_ _50\"></span>raming <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>management <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrekking<span class=\"_ _26\"></span> tot de verwachte<span class=\"_ _2\"></span> uitgaven om aan de hu<span class=\"_ _2\"></span>idige verplich<span class=\"_ _2\"></span>ting op balansdatum t<span class=\"_ _2\"></span>e voldoen. 25.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Handels- en overi<span class=\"_ _2\"></span>ge schulden </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e schulden op m<span class=\"_ _2\"></span>eer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 2,8 3,1 3,1 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 3,6 3,4 3,4 Overige sc<span class=\"_ _2\"></span>hulden 0,5 0,4 0,4 Totaal 6,8 6,9 6,9 Handels- en overig<span class=\"_ _2\"></span>e schulden op t<span class=\"_ _2\"></span>en hoogste \u00e9\u00e9n jaar Handelsschul<span class=\"_ _2\"></span>den 257,1 269,3 363,3 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 92,3 89,9 112,9 BTW en overi<span class=\"_ _2\"></span>ge belastingen 12,4 12,1 14,0 Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 4,9 4,1 8,1 Handels- en ov<span class=\"_ _2\"></span>erige schulde<span class=\"_ _2\"></span>n op verbonden par<span class=\"_ _2\"></span>tijen 29<span class=\"ls0\"> </span>3,2 3,5 3,5 Ontvangen vo<span class=\"_ _2\"></span>orschotten 23,0 0,3 54,9 Overige sc<span class=\"_ _2\"></span>hulden 12,8 4,1 5,1 Totaal 405,5 383,2 561,9 De <span class=\"_ _50\"></span>daling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>bezoldiging<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>so<span class=\"_ _0\"></span>ciale <span class=\"_ _50\"></span>zekerheid <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>ten <span class=\"_ _50\"></span>hoogste <span class=\"_ _1c\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(92,3 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>in vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>2022 <span class=\"_ _1c\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _50\"></span>(112,9 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _1c\"></span>kan <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een daling v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de toe <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>rekenen <span class=\"_ _0\"></span>kosten voor <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariabele<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>vergoedingen, die <span class=\"_ _0\"></span>gekoppeld <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>individu<span class=\"_ _2\"></span>ele en bedrijfsgerelate<span class=\"_ _2\"></span>erde prestaties. De <span class=\"_ _50\"></span>handelsschulden <span class=\"_ _1c\"></span>daalden <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>363,3 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _50\"></span>Pro <span class=\"_ _50\"></span>Forma <span class=\"_ _50\"></span>cijfers <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>257,1 <span class=\"_ _50\"></span>miljoen EUR <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>jaareinde <span class=\"_ _25\"></span>2023. <span class=\"_ _50\"></span>Deze <span class=\"_ _32\"></span>daling <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>wijten <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>lagere <span class=\"_ _32\"></span>activiteit, <span class=\"_ _50\"></span>timing <span class=\"_ _25\"></span>van leveranciersbetalin<span class=\"_ _2\"></span>gen evenals een dalin<span class=\"_ _2\"></span>g van de gr<span class=\"_ _2\"></span>ondstof-, energie- en transp<span class=\"_ _2\"></span>ortkosten. Op 3<span class=\"_ _0\"></span>1 december 2023 <span class=\"_ _0\"></span>bevatten de <span class=\"_ _0\"></span>overige schulden op <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste \u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>(12,8 miljoen <span class=\"_ _0\"></span>EUR) een uitstaande <span class=\"_ _0\"></span>schuld <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>7,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>ingehouden <span class=\"_ _0\"></span>roerende <span class=\"_ _0\"></span>voorheffing <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het 2022 <span class=\"_ _50\"></span>dividend, <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>betaald <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>Oostiep <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>bv <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>januari<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>2024 <span class=\"_ _50\"></span>(toelichtin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>29 <span class=\"_ _25\"></span>- <span class=\"_ _1c\"></span>Verbonden partijen). 26.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Financi<span class=\"ls61\">\u00eble</span> ins<span class=\"_ _2\"></span>trument<span class=\"ls61\">en</span> </span></span>Wisselkoersris<span class=\"_ _2\"></span>ico De  groep <span class=\"_ _4f\"> </span>is <span class=\"_ _33\"> </span>blootgesteld  aan  wisselkoersschom<span class=\"_ _2\"></span>melingen  wat  kan <span class=\"_ _33\"> </span>leiden  tot <span class=\"_ _33\"> </span>winst <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f  verlies  in wisselkoerstransac<span class=\"_ _2\"></span>ties. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>activa, <span class=\"_ _32\"></span>inkomsten <span class=\"_ _25\"></span>en <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>be\u00efnvloed <span class=\"_ _32\"></span>door schommelingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>wisselkoersen. <span class=\"_ _37\"> </span>In <span class=\"_ _37\"> </span>het <span class=\"_ _37\"> </span>bijzonder <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _37\"> </span>blootgesteld <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>een wisselkoersrisic<span class=\"_ _2\"></span>o <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>o.a. <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erkopen, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>aankopen, <span class=\"_ _26\"></span>beleggingen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>leningen <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>andere munt <span class=\"_ _25\"></span>dan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>functionele <span class=\"_ _50\"></span>munt <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>onderneming. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>munt <span class=\"_ _32\"></span>die <span class=\"_ _25\"></span>aanleiding <span class=\"_ _50\"></span>geeft <span class=\"_ _32\"></span>tot <span class=\"_ _25\"></span>dit <span class=\"_ _32\"></span>risico <span class=\"_ _25\"></span>is voornamelijk <span class=\"_ _1e\"> </span>USD  (Amerik<span class=\"_ _2\"></span>aanse  dollar). <span class=\"_ _1e\"> </span>Schommelin<span class=\"_ _2\"></span>gen  in<span class=\"_ _2\"></span>  de <span class=\"_ _1b\"> </span>wisselkoers <span class=\"_ _1e\"> </span>kunnen  bijg<span class=\"_ _2\"></span>evolg  een<span class=\"_ _2\"></span> ongunstig effect hebben<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>op de activiteiten, r<span class=\"_ _2\"></span>esultaten of <span class=\"_ _2\"></span>op de financi\u00eble situati<span class=\"_ _26\"></span>e <span class=\"_ _0\"></span>van de groep. De <span class=\"_ _31\"> </span>belangrijkste <span class=\"_ _32\"></span>beheersin<span class=\"_ _2\"></span>strumenten <span class=\"_ _32\"></span>die <span class=\"_ _31\"> </span>gebruikt <span class=\"_ _32\"></span>worden <span class=\"_ _31\"></span>zijn <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>co<span class=\"_ _0\"></span>ntante <span class=\"_ _32\"></span>aan- <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>verkoop <span class=\"_ _32\"></span>van munten gevolgd do<span class=\"_ _2\"></span>or valutaswaps.  Financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>algemeen <span class=\"_ _26\"></span>aangegaan <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>holdingmaat<span class=\"_ _2\"></span>schappijen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>en financieringsentitei<span class=\"_ _2\"></span>ten, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>opbrengsten <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>schulden <span class=\"_ _32\"></span>beschikbaar <span class=\"_ _32\"></span>stellen <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de operationele <span class=\"_ _26\"></span>entiteiten. <span class=\"_ _26\"></span>In <span class=\"_ _26\"></span>principe <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>perationele<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>entiteiten <span class=\"_ _26\"></span>gefinancie<span class=\"_ _2\"></span>rd <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>hun fun<span class=\"_ _2\"></span>ctionele<span class=\"_ _2\"></span> munt. De groep gebruik<span class=\"_ _2\"></span>t geen valu<span class=\"_ _2\"></span>taswaps om intrag<span class=\"_ _2\"></span>roepsleningen in te d<span class=\"_ _2\"></span>ekken. In <span class=\"_ _26\"></span>groeilanden <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>altijd <span class=\"_ _26\"></span>mogelijk <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>leningen <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>gaan <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>lokale <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>unt <span class=\"_ _26\"></span>aangezien <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>lokale financi\u00eble <span class=\"_ _25\"></span>markten <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>klein <span class=\"_ _25\"></span>zijn, <span class=\"_ _32\"></span>er <span class=\"_ _25\"></span>geen <span class=\"_ _32\"></span>fondsen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>beschikbaar <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>of <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>voorwaarden <span class=\"_ _25\"></span>te belastend zijn. Deze bedra<span class=\"_ _2\"></span>gen zijn relatief<span class=\"_ _2\"></span> klein voor de groep.<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>blootstelling <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutarisico van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>kan, <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nominale <span class=\"_ _0\"></span>bedragen, <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olgt voorgesteld  worden <span class=\"_ _33\"> </span>(voor  de <span class=\"_ _33\"> </span>gebruikte  wisselkoersen,  zie <span class=\"_ _33\"> </span>toelichting  1 <span class=\"_ _1d\"> </span>- <span class=\"_ _33\"> </span>Samenvatting  van  de materi\u00eble boekhoudp<span class=\"_ _2\"></span>rincipes):<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>EUR* USD EUR* USD Activa 75,6 494,7 40,4 420,6 Schulden -46,4 -40,4 -25,3 -35,3 Bruto blootstell<span class=\"_ _2\"></span>ing 29,2 454,3 15,1 385,3 Valutaswaps -12,7 -12,1 -23,6 Netto blootstell<span class=\"_ _2\"></span>ing 16,5 454,3 3,0 361,7 Netto blootstell<span class=\"_ _2\"></span>ing (in EUR) 16,5 411,1 3,0 339,1 * EUR omvat d<span class=\"_ _2\"></span>e blootstel<span class=\"_ _2\"></span>ling aan het valuta<span class=\"_ _2\"></span>risico in EUR en verschill<span class=\"_ _2\"></span>ende andere, indivi<span class=\"_ _2\"></span>dueel niet-significant<span class=\"_ _2\"></span>e, valuta uitged<span class=\"_ _2\"></span>rukt in EUR. De blootstelling in <span class=\"_ _2\"></span>USD is voornamelij<span class=\"_ _2\"></span>k het gevolg van<span class=\"_ _2\"></span> intragroep-posities die nie<span class=\"_ _2\"></span>t worden ingedekt.  Indien <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>euro <span class=\"_ _25\"></span>met <span class=\"_ _25\"></span>10% <span class=\"_ _25\"></span>zou <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>versterkt <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>verzwakt <span class=\"_ _25\"></span>ten <span class=\"_ _25\"></span>opzichte <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>USD <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>indien <span class=\"_ _50\"></span>we <span class=\"_ _25\"></span>alle andere <span class=\"_ _0\"></span>variabelen <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>zouden <span class=\"_ _1c\"></span>gehouden <span class=\"_ _0\"></span>hebben, <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>impact <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de winst na belastingen <span class=\"_ _2\"></span>voor de periode de <span class=\"_ _2\"></span>volgende zijn<span class=\"_ _2\"></span>: (Miljoen EUR)<span class=\"fc8\"> </span>Wijziging in de wisselkoers Invloed op de winst-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrekening:</span><span class=\"ls0\"> </span>verlies (-) / winst (+) Invloed op het eigen vermogen: verlies (-<span class=\"ls6d\">)</span><span class=\"ls6d\"> </span>/ winst (+) Op 31 december 2<span class=\"_ _2\"></span>023 USD +10% -34,6 -63,4 -<span class=\"lsf\">10%</span> 42,3 77,5 Op 31 december 2<span class=\"_ _2\"></span>022 USD +10% -26,3 -44,0 -<span class=\"lsf\">10%</span> 32,1 53,7 Kredietrisico<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>is onderhevig <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de te<span class=\"_ _0\"></span>genpartijen met wie <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>handelt <span class=\"_ _0\"></span>(in <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>bijzonder <span class=\"_ _0\"></span>haar klanten) en die <span class=\"_ _0\"></span>betalingen aan de groep <span class=\"_ _0\"></span>moeten doen, niet in staat <span class=\"_ _0\"></span>zijn om<span class=\"_ _0\"></span> een dergelijke <span class=\"_ _0\"></span>betaling al dan <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>tijdig <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>doen. <span class=\"_ _2\"></span>Om <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>blootstelling <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>kredietrisico <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>beheersen <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>kredietcomi<span class=\"_ _2\"></span>t\u00e9 per <span class=\"_ _55\"> </span>businessunit <span class=\"_ _53\"> </span>opgericht <span class=\"_ _55\"> </span>die <span class=\"_ _55\"> </span>een <span class=\"_ _55\"> </span>kredietbeleid <span class=\"_ _53\"> </span>bepaalt <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>kredietlimietaanvrag<span class=\"_ _2\"></span>en, goedkeuringspr<span class=\"_ _2\"></span>ocedures, <span class=\"_ _2\"></span>continue <span class=\"_ _2\"></span>opvolging <span class=\"_ _2\"></span>van h<span class=\"_ _2\"></span>et kredietrisi<span class=\"_ _26\"></span>co en aan<span class=\"_ _2\"></span>maningsprocedures <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>geval van <span class=\"_ _0\"></span>achterstallige <span class=\"_ _0\"></span>betalingen. De <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>bovendien een <span class=\"_ _1c\"></span>globaal kredietverzekeringsprogram<span class=\"_ _2\"></span>ma uitgewerkt o<span class=\"_ _2\"></span>m handelsvordering<span class=\"_ _2\"></span>en te beschermen te<span class=\"_ _2\"></span>gen wanbetaling.  Iedere <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>participeert <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>dit <span class=\"_ _31\"> </span>programma <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verzekeri<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>is <span class=\"_ _1e\"> </span>afgesloten <span class=\"_ _31\"> </span>met gerenommeerd<span class=\"_ _2\"></span>e <span class=\"_ _38\"> </span>internationale <span class=\"_ _38\"> </span>kredietverzekering<span class=\"_ _2\"></span>smaatschappijen. <span class=\"_ _38\"> </span>Het <span class=\"_ _38\"> </span>merendeel <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>de vorderingen <span class=\"_ _29\"> </span>(ongeveer <span class=\"_ _29\"> </span>95%) <span class=\"_ _1f\"> </span>is <span class=\"_ _29\"> </span>gedekt <span class=\"_ _1f\"> </span>onder <span class=\"_ _29\"> </span>dit <span class=\"_ _1f\"> </span>kredietverzekering<span class=\"_ _2\"></span>sprogramma. <span class=\"_ _29\"> </span>H<span class=\"_ _0\"></span>et <span class=\"_ _29\"> </span>co<span class=\"_ _0\"></span>ntract beschermt <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verzekerde <span class=\"_ _50\"></span>activiteiten <span class=\"_ _50\"></span>tegen <span class=\"_ _50\"></span>wanbetaling <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>voorziet <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>risico <span class=\"_ _32\"></span>tussen <span class=\"_ _50\"></span>5% <span class=\"_ _25\"></span>en 20% <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>geplafonneer<span class=\"_ _2\"></span>de <span class=\"_ _1e\"> </span>schadeloosstellin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>groepsniveau.<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>Het <span class=\"_ _1e\"> </span>program<span class=\"_ _2\"></span>ma <span class=\"_ _31\"> </span>voorziet <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>een uitbetaling binn<span class=\"_ _2\"></span>en de 6 maand<span class=\"_ _2\"></span>en na vervaldatum. De gr<span class=\"_ _2\"></span>oep heef<span class=\"_ _2\"></span>t geen <span class=\"_ _26\"></span>aanzienlijke <span class=\"_ _2\"></span>concentratie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>kredietrisico. <span class=\"_ _26\"></span>Er kan <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>geen <span class=\"_ _26\"></span>zekerheid word<span class=\"_ _2\"></span>en gegeven <span class=\"_ _1e\"> </span>dat <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>staat  zal <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>om <span class=\"_ _1e\"> </span>haar <span class=\"_ _1e\"> </span>po<span class=\"_ _0\"></span>tenti\u00eble <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>erlies <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>beperke<span class=\"_ _2\"></span>n <span class=\"_ _1e\"> </span>ten <span class=\"_ _1b\"> </span>opzichte <span class=\"_ _1e\"> </span>van tegenpartijen die ni<span class=\"_ _2\"></span>et in staat zijn om <span class=\"_ _2\"></span>te betalen of tij<span class=\"_ _2\"></span>dig te betalen. De bes<span class=\"_ _2\"></span>chikbare geld<span class=\"_ _2\"></span>middelen op jaareinde worden g<span class=\"_ _2\"></span>eplaatst op deposito\u2019s bij in<span class=\"_ _2\"></span>ternationaal ger<span class=\"_ _2\"></span>enommeerd<span class=\"ff2\">e ban<span class=\"_ _2\"></span>ken. </span>De maximale blo<span class=\"_ _2\"></span>otstelling aan<span class=\"_ _2\"></span> kredietrisico op 3<span class=\"_ _2\"></span>1 december 2023 bedraag<span class=\"_ _2\"></span>t 739,1 <span class=\"_ _2\"></span>miljoen EUR (2022<span class=\"_ _2\"></span>: 643,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _0\"></span>EUR). <span class=\"_ _1c\"></span>Dit <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>samengesteld <span class=\"_ _0\"></span>uit <span class=\"_ _50\"></span>handels- <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>overige <span class=\"_ _1c\"></span>vordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>hoogste<span class=\"_ _26\"></span> \u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1d\"> </span>meer <span class=\"_ _1d\"> </span>dan <span class=\"_ _1d\"> </span>\u00e9\u00e9n <span class=\"_ _29\"> </span>jaar<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>(483,2 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR, <span class=\"_ _29\"> </span>to<span class=\"_ _2\"></span>elichting <span class=\"_ _1d\"> </span>16 <span class=\"_ _29\"> </span>- <span class=\"_ _1d\"> </span>Handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>overige vorderingen), <span class=\"_ _20\"> </span>toegekende<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>leni<span class=\"ff3\">ngen <span class=\"_ _20\"> </span>(5<span class=\"_ _0\"></span>,7 <span class=\"_ _20\"> </span>miljoen <span class=\"_ _20\"> </span>EUR <span class=\"_ _20\"> </span>inbegrepen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>\u201coverige <span class=\"_ _20\"> </span>beleggingen <span class=\"_ _20\"> </span>en </span>garanties\u201d), <span class=\"_ _1b\"> </span>langetermijnin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _1e\"> </span>(70,0  miljo<span class=\"_ _2\"></span>en <span class=\"_ _1b\"> </span>EUR),  afg<span class=\"_ _2\"></span>eleide  fin<span class=\"_ _2\"></span>anci\u00eble <span class=\"_ _1e\"> </span>instrumenten  (<span class=\"_ _2\"></span>3,2 miljoen EUR) en geldmiddelen en kasequivalenten (177,0 miljoen EUR, toelichting<span class=\"_ _2\"></span> 18<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>- Geldmiddelen<span class=\"_ _2\"></span> en kasequivalent<span class=\"_ _2\"></span>en). De <span class=\"_ _2c\"> </span>maximale <span class=\"_ _2c\"> </span>blootstelling<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>kredietrisico <span class=\"_ _2c\"> </span>op <span class=\"_ _2c\"> </span>31 <span class=\"_ _3a\"> </span>december <span class=\"_ _34\"> </span>voor <span class=\"_ _2c\"> </span>handelsvorderingen <span class=\"_ _2c\"> </span>per bedrijfssegment bedr<span class=\"_ _2\"></span>oeg (toelichting <span class=\"_ _2\"></span>16 - Handels- en <span class=\"_ _2\"></span>overige vorderingen):<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Agro 146,8 155,8 Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>98,1 112,5 Industrial<span class=\"_ _2\"></span> Solutions 87,6 102,9 Machines <span class=\"_ _2\"></span>&amp; Technologies 56,6 - T-Power 0,2 2,1 Niet toegewezen 0,1 0,1 Totaal 16<span class=\"ls0\"> </span>389,5 373,4 De ouderdomsbalans<span class=\"_ _2\"></span> van de handelsvorderin<span class=\"_ _2\"></span>gen op 3<span class=\"_ _2\"></span>1 december kan als <span class=\"_ _2\"></span>volgt samengevat<span class=\"_ _2\"></span> worden: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Brutobedrag Waarde-<span class=\"_ _6d\"> </span>verminderingen Brutobedrag Waarde-<span class=\"_ _6d\"> </span>verminderingen Niet ve<span class=\"_ _2\"></span>rvallen 334,5<span class=\"fs1\"> </span>- 330,9 - Vervalle<span class=\"_ _2\"></span>n 0-30 dagen 39,2<span class=\"fs1\"> </span>-0,0  31,5 -0,0  Vervalle<span class=\"_ _2\"></span>n 31-120 dagen 13,5<span class=\"fs1\"> </span>-0,2 8,3 -0,1 Vervalle<span class=\"_ _2\"></span>n 120-365 dagen 1,7<span class=\"fs1\"> </span>-1,2 3,9 -1,1 Vervalle<span class=\"_ _2\"></span>n meer dan \u00e9\u00e9n jaar 5,0<span class=\"fs1\"> </span>-2,9 2,6 -2,6 Totaal 16<span class=\"ls0\"> </span>393,8<span class=\"ff2 fs1\"> </span>-4,3 377,2 -3,8<span class=\"_ _6d\"> </span>De <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>verw<span class=\"_ _0\"></span>acht <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _31\"> </span>vervallen <span class=\"_ _25\"></span>bedragen, <span class=\"_ _32\"></span>grotendeels <span class=\"_ _32\"></span>ingedekt<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>kredietverzekering<span class=\"_ _2\"></span>, <span class=\"_ _31\"> </span>nog steeds <span class=\"_ _0\"></span>inbaar <span class=\"_ _1c\"></span>zijn, o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>beoordeling van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verwachten <span class=\"_ _0\"></span>kredietverliezen op <span class=\"_ _1c\"></span>basis <span class=\"_ _0\"></span>van historisch <span class=\"_ _50\"></span>betalingsgedrag <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>uitgebreide <span class=\"_ _1c\"></span>analyse <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>nderliggende <span class=\"_ _1c\"></span>kredietwaardigheid <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de klanten. Op <span class=\"_ _33\"> </span>basis <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>controle <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>kredietrisi<span class=\"_ _2\"></span>co <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>is <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _4f\"> </span>oordeel <span class=\"_ _33\"> </span>dat, <span class=\"_ _33\"> </span>met uitzondering <span class=\"_ _24\"> </span>van <span class=\"_ _22\"> </span>de <span class=\"_ _24\"> </span>bedragen <span class=\"_ _22\"> </span>opgenomen <span class=\"_ _24\"> </span>in <span class=\"_ _22\"> </span>bovenstaande <span class=\"_ _24\"> </span>tabel, <span class=\"_ _24\"> </span>geen <span class=\"_ _22\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>g nodig is vo<span class=\"_ _2\"></span>or handelsvordering<span class=\"_ _2\"></span>en die niet vervallen zi<span class=\"_ _2\"></span>jn. De <span class=\"_ _31\"> </span>beweging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>handelsvorderingen <span class=\"_ _32\"></span>tijdens <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>jaar <span class=\"_ _31\"> </span>kan <span class=\"_ _31\"> </span>als <span class=\"_ _1e\"> </span>volgt samengevat worden:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -3,8 -3,5 Gebruik<span class=\"_ _2\"></span> van bijzondere waarde<span class=\"_ _2\"></span>verminderingen 0,3 0,4 Terugname van / (<span class=\"_ _2\"></span>geboekte)<span class=\"_ _2\"></span> bijzondere waardeve<span class=\"_ _2\"></span>rminderingen 5 0,0 -0,7 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -0,9 - Overige be<span class=\"_ _2\"></span>wegingen 0,0  0,0 Saldo op 31 dece<span class=\"_ _2\"></span>mber 16<span class=\"ls0\"> </span>-4,3 -3,8 Interestrisico<span class=\"_ _2\"></span> Schommelingen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>interestvoeten <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>de in<span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>restopbreng<span class=\"_ _2\"></span>sten <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-kosten <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>rentedragende<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>activa en <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>vari\u00ebren. <span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>vendien <span class=\"_ _1c\"></span>kunnen <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>schommelingen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>marktwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>bepaalde financi\u00eble activa,<span class=\"_ _2\"></span> schulden en instrum<span class=\"_ _2\"></span>enten be\u00efnvloed<span class=\"_ _2\"></span>en. Op rapporteringsda<span class=\"_ _2\"></span>tum waren de ren<span class=\"_ _2\"></span>tedragende financi\u00eble in<span class=\"_ _2\"></span>strumenten <span class=\"_ _2\"></span>van de groep de volgend<span class=\"_ _2\"></span>e: (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vastrentende financi<span class=\"_ _2\"></span>\u00eble instru<span class=\"_ _2\"></span>menten Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>47,8 92,0 Langetermijni<span class=\"_ _2\"></span>nvesteringen 18<span class=\"ls0\"> </span>70,0 50,0 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>169,3 175,4 Financi\u00eble instru<span class=\"_ _2\"></span>menten met een <span class=\"_ _2\"></span>variabele rentevo<span class=\"_ _2\"></span>et Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>129,2 64,1 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>67,4 90,1 Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22<span class=\"ls0\"> </span>0,1  0,1  De <span class=\"_ _27\"> </span>financi\u00eble <span class=\"_ _20\"> </span>schulden <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _27\"> </span>een <span class=\"_ _20\"> </span>variabele <span class=\"_ _27\"> </span>rentevoet<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>hebben <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>langlopend<span class=\"_ _2\"></span>e kredietfaciliteit<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>T-Power nv. <span class=\"_ _26\"></span>De daling in <span class=\"_ _2\"></span>vergelijkin<span class=\"_ _2\"></span>g met <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>orig jaar <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>worden do<span class=\"_ _2\"></span>or de jaarlijkse  kapitaalaflossin<span class=\"_ _2\"></span>gen  (25,7  miljoen  EUR).  Het  nog  openstaand  saldo  van  de  T-Power  nv<span class=\"_ _2\"></span> langlopende <span class=\"_ _25\"></span>kredietfacili<span class=\"_ _2\"></span>teit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>64,3 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _25\"></span>(2022: <span class=\"_ _25\"></span>90,1 <span class=\"_ _25\"></span>miljoen EUR). Ongeveer 80% van<span class=\"_ _2\"></span> de lening is ingedekt d<span class=\"_ _2\"></span>oor middel van een reeks interes<span class=\"_ _2\"></span>tswaps (de EURIBOR<span class=\"_ _2\"></span> werd vastgezet aan <span class=\"_ _2\"></span>5,6% per jaar). Bewegingen in d<span class=\"_ _2\"></span>e rentevoeten zoud<span class=\"_ _2\"></span>en bijgevolg ge<span class=\"_ _2\"></span>en significante i<span class=\"_ _2\"></span>mpact hebben<span class=\"_ _2\"></span> op de kasstroom <span class=\"_ _2\"></span>of het resultaat van de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep. Liquiditeitsri<span class=\"_ _2\"></span>sico Liquiditeitsrisico <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>risico <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>entiteit <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>voldoende <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>elk <span class=\"_ _0\"></span>moment <span class=\"_ _0\"></span>aan haar <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>verplichtingen <span class=\"_ _50\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>voldoen. <span class=\"_ _25\"></span>Indien <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _25\"></span>verplichtingen <span class=\"_ _50\"></span>kan <span class=\"_ _32\"></span>worden voldaan, kan dit l<span class=\"_ _2\"></span>eiden tot hogere <span class=\"_ _2\"></span>kosten en tot een b<span class=\"_ _2\"></span>lootstelling aan<span class=\"_ _2\"></span> een reputatierisic<span class=\"_ _2\"></span>o. Het liq<span class=\"_ _2\"></span>uiditeitsrisico <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep wordt <span class=\"_ _2\"></span>beheerd <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>de \u201ccorporate <span class=\"_ _26\"></span>treasury\u201d af<span class=\"_ _2\"></span>deling <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e groep,<span class=\"_ _26\"></span> die <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>evolutie <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>actuele <span class=\"_ _32\"></span>kasstroompositie <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _31\"> </span>opvolgt <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>basis <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>input <span class=\"_ _31\"> </span>van dochteronderneming<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>korte- en <span class=\"_ _0\"></span>langetermijnvooruitz<span class=\"_ _2\"></span>ichten o<span class=\"_ _0\"></span>pmaakt om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>financi\u00eble middelen <span class=\"_ _0\"></span>te kunnen  afstemmen <span class=\"_ _33\"> </span>met  de <span class=\"_ _33\"> </span>vooropgestelde  noden. <span class=\"_ _33\"> </span>Overtollige  geldmiddelen  worden <span class=\"_ _33\"> </span>belegd <span class=\"_ _33\"> </span>in deposito\u2019s <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>aangepaste <span class=\"_ _0\"></span>looptijden <span class=\"_ _0\"></span>zodat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>liquidi<span class=\"_ _2\"></span>teit <span class=\"_ _1c\"></span>voldoende <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verplichting<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>op vervaldatum te v<span class=\"_ _2\"></span>oldoen. Teneinde het liquid<span class=\"_ _2\"></span>iteitsrisico te bep<span class=\"_ _2\"></span>erken, heeft de g<span class=\"_ _2\"></span>roep de volgende <span class=\"_ _2\"></span>acties onderno<span class=\"_ _2\"></span>men: \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Een factoring<span class=\"_ _2\"></span>programma<span class=\"_ _2\"></span> die eind 2009 <span class=\"_ _2\"></span>werd opgezet <span class=\"_ _2\"></span>en in de loop<span class=\"_ _2\"></span> van 2015 wer<span class=\"_ _2\"></span>d opgeschort.<span class=\"ff8 fs7 fc7\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Een <span class=\"_ _26\"></span>programma <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>handelspapier <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>maximaal <span class=\"_ _26\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>200,0 <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _26\"></span>(die zowel<span class=\"_ _2\"></span> </span></span>per 31 december <span class=\"_ _2\"></span>2023 als per 3<span class=\"_ _2\"></span>1 december 20<span class=\"_ _2\"></span>22 niet werd gebru<span class=\"_ _2\"></span>ikt<span class=\"_ _0\"></span><span class=\"ls2a\">).</span><span class=\"ff8 fs7 fc7\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Toegezegde <span class=\"_ _25\"></span>bilaterale <span class=\"_ _50\"></span>overeenkomsten <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>4 <span class=\"_ _25\"></span>kredietinstellingen <span class=\"_ _50\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>totaalbedra<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>van </span></span>250,0 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _31\"> </span>(waarvan <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>deel <span class=\"_ _1e\"> </span>opgevraagd <span class=\"_ _31\"> </span>kan <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>USD) <span class=\"_ _31\"> </span>tot <span class=\"_ _1b\"> </span>juli <span class=\"_ _31\"> </span>2027. <span class=\"_ _31\"> </span>Deze toegezegde <span class=\"_ _50\"></span>bilaterale <span class=\"_ _50\"></span>overeenkomsten <span class=\"_ _25\"></span>bevatten<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>geen <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _25\"></span>convenanten <span class=\"_ _1c\"></span>en <span class=\"_ _32\"></span>verzekeren een <span class=\"_ _2\"></span>maximale <span class=\"_ _2\"></span>flexibilitei<span class=\"_ _2\"></span>t v<span class=\"_ _2\"></span>oor d<span class=\"_ _2\"></span>e verschil<span class=\"_ _2\"></span>lende <span class=\"_ _2\"></span>activiteiten. <span class=\"_ _26\"></span>Geen en<span class=\"_ _2\"></span>kele van <span class=\"_ _26\"></span>deze kredi<span class=\"_ _2\"></span>etlijnen werd gebruikt per <span class=\"_ _2\"></span>31 december <span class=\"_ _2\"></span>2023. \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Niet-toegezegd<span class=\"_ _2\"></span>e kr<span class=\"_ _2\"></span>edietlijnen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oor een<span class=\"_ _2\"></span> bedrag<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>50,5 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR e<span class=\"_ _2\"></span>xclusief b<span class=\"_ _2\"></span>ankgaranties<span class=\"_ _2\"></span> of </span></span>67,5 miljoen EU<span class=\"_ _2\"></span>R inclusief bankgaran<span class=\"_ _2\"></span>ties. \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Twee <span class=\"_ _1e\"> </span>kredietfaciliteiten <span class=\"_ _1e\"> </span>werden <span class=\"_ _1e\"> </span>in  2<span class=\"_ _2\"></span>022 <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>pgenomen, <span class=\"_ _1e\"> </span>voor <span class=\"_ _1b\"> </span>elk <span class=\"_ _1e\"> </span>30,0 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR, <span class=\"_ _1b\"> </span>met <span class=\"_ _1b\"> </span>een </span></span>looptijd <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>5 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(februari <span class=\"_ _1c\"></span>2027) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>7 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(april <span class=\"_ _50\"></span>2029). <span class=\"_ _50\"></span>Op <span class=\"_ _50\"></span>31 <span class=\"_ _50\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>de uitstaande <span class=\"_ _1e\"> </span>bedragen <span class=\"_ _1b\"> </span>respectie<span class=\"_ _2\"></span>velijk <span class=\"_ _1b\"> </span>21,6 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR <span class=\"_ _1e\"> </span>en <span class=\"_ _1b\"> </span>23,6 <span class=\"_ _1e\"> </span>miljoen  EU<span class=\"_ _2\"></span>R. <span class=\"_ _1e\"> </span>Deze<span class=\"_ _0\"></span>  l<span class=\"_ _2\"></span>eningen bevatten geen finan<span class=\"_ _2\"></span>ci\u00eble convenan<span class=\"_ _2\"></span>ten. Onderstaande <span class=\"_ _32\"></span>tabel <span class=\"_ _31\"> </span>geeft <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>co<span class=\"_ _0\"></span>ntractuele <span class=\"_ _32\"></span>vervaldagen <span class=\"_ _32\"></span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _31\"> </span>schulden <span class=\"_ _32\"></span>weer, <span class=\"_ _1e\"> </span>inclusief<span class=\"_ _2\"></span> interestbetalingen:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>Boekwaarde Contractuele kasstromen &lt; 1 jaar 1-5 jaar &gt; 5 jaar Niet-afgeleide fi<span class=\"_ _2\"></span>nanci\u00eble schulden Obligatie<span class=\"_ _2\"></span> met vervaldatum 15 jul<span class=\"_ _2\"></span>i 2025 58,8 61,9 2,0 60,0 - Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 64,3 67,9 28,0 39,9 - Kredieti<span class=\"_ _2\"></span>nstellingen 54,6 56,2 17,4 36,7 2,1 Leaseschul<span class=\"_ _2\"></span>den 59,1 67,8 20,2 36,9 10,7 Financi\u00eble schul<span class=\"_ _2\"></span>den<span class=\"ff2\"> </span>22<span class=\"ff2 ls0\"> </span>236,8<span class=\"ff2\"> </span>253,9<span class=\"ff2\"> </span>67,6<span class=\"ff2\"> </span>173,5<span class=\"ff2\"> </span>12,8<span class=\"ff2\"> </span>Kortetermijnschuld<span class=\"_ _2\"></span>en bij kredieti<span class=\"_ _2\"></span>nstellingen*<span class=\"ff2\"> </span>22<span class=\"ff2 ls0\"> </span>0,1<span class=\"ff2\"> </span>0,1<span class=\"ff2\"> </span>0,1<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Afgeleide producten<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Valutaswaps<span class=\"ff1\"> </span>-0,1  Instroom  12,6 12,6 - - Uitstro<span class=\"_ _2\"></span>om -12,7 -12,7 - - Interest<span class=\"_ _2\"></span>swaps -2,0 Instroom  2,2 1,4 0,8 - Uitstro<span class=\"_ _2\"></span>om -4,4 -2,6 -1,7 - Totaal<span class=\"ff2\"> </span>-2,1<span class=\"ff2\"> </span>-2,2<span class=\"ff2\"> </span>-1,3<span class=\"ff2\"> </span>-0,9<span class=\"ff2\"> </span>0,0<span class=\"ff2\"> </span><div class=\"c w232 h179 gs38f\"><div class=\"t m0 x80 h2b y100b ff2 fs7 fc1 sc0 ls0 ws0\">(Miljoen EUR) </div></div><div class=\"c w187 h179 gs390\"><div class=\"t m0 x80 h2b y100b ff2 fs7 fc1 sc0 ls0 ws0\">toelichting </div></div><div class=\"c w25e h179 gs391\"><div class=\"t m0 x15e h2b yfaf ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w23a h7a gs392\"><div class=\"t m0 x80 h2b y434 ff2 fs7 fc4 sc0 ls0 ws0\">Boekwaarde </div></div><div class=\"c w25f h7a gs393\"><div class=\"t m0 x80 h2b y433 ff2 fs7 fc4 sc0 ls0 ws0\">Contractuele </div><div class=\"t m0 x7 h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">kasstromen </div></div><div class=\"c w260 h7a gs394\"><div class=\"t m0 x7 h2b y434 ff2 fs7 fc4 sc0 ls0 ws0\">&lt; 1 jaar </div></div><div class=\"c w114 h7a gs395\"><div class=\"t m0 x38 h2b y434 ff2 fs7 fc4 sc0 ls0 ws0\">1-5 jaar </div></div><div class=\"c w261 h7a gs396\"><div class=\"t m0 xe h2b y434 ff2 fs7 fc4 sc0 ls0 ws0\">&gt; 5 jaar </div></div><div class=\"c w232 h27 gs397\"><div class=\"t m0 x80 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Niet-afgeleide fi<span class=\"_ _2\"></span>nanci\u00eble schulden </div></div><div class=\"c w232 h27 gs398\"><div class=\"t m0 x80 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Obligatie<span class=\"_ _2\"></span> met vervaldatum 15 jul<span class=\"_ _2\"></span>i 2025 </div></div><div class=\"c w23a h27 gs399\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">58.0 </div></div><div class=\"c w262 h27 gs39a\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">63.9 </div></div><div class=\"c w263 h27 gs39b\"><div class=\"t m0 xc9 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">2.0 </div></div><div class=\"c w264 h27 gs39c\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">61.9 </div></div><div class=\"c w261 h27 gs39d\"><div class=\"t m0 x76 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w232 h24 gs39e\"><div class=\"t m0 x80 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv </div></div><div class=\"c w23a h24 gs39f\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">90.1 </div></div><div class=\"c w262 h24 gs3a0\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">97.5 </div></div><div class=\"c w263 h24 gs3a1\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">29.1 </div></div><div class=\"c w264 h24 gs3a2\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">68.4 </div></div><div class=\"c w261 h24 gs3a3\"><div class=\"t m0 x76 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w232 h24 gs3a4\"><div class=\"t m0 x80 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Kredieti<span class=\"_ _2\"></span>nstellingen </div></div><div class=\"c w23a h24 gs3a5\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">65.2 </div></div><div class=\"c w262 h24 gs3a6\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">67.5 </div></div><div class=\"c w263 h24 gs3a7\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">14.3 </div></div><div class=\"c w264 h24 gs3a8\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">45.9 </div></div><div class=\"c w261 h24 gs3a9\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">7.2 </div></div><div class=\"c w232 h27 gs3aa\"><div class=\"t m0 x80 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Leaseschul<span class=\"_ _2\"></span>den </div></div><div class=\"c w23a h27 gs3ab\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">52.2 </div></div><div class=\"c w262 h27 gs3ac\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">59.8 </div></div><div class=\"c w263 h27 gs3ad\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">17.3 </div></div><div class=\"c w264 h27 gs3ae\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">30.6 </div></div><div class=\"c w261 h27 gs3af\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">11.9 </div></div><div class=\"c w232 h27 gs3b0\"><div class=\"t m0 x80 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Financi\u00eble schul<span class=\"_ _2\"></span>den </div></div><div class=\"c w187 h27 gs3b1\"><div class=\"t m0 xbb h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w23a h27 gs3b2\"><div class=\"t m0 x9b h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">265.5<span class=\"ls0\"> </span></div></div><div class=\"c w262 h27 gs3b3\"><div class=\"t m0 x9b h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">288.6<span class=\"ls0\"> </span></div></div><div class=\"c w263 h27 gs3b4\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">62.7<span class=\"ls0\"> </span></div></div><div class=\"c w264 h27 gs3b5\"><div class=\"t m0 x1d h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">206.9<span class=\"ls0\"> </span></div></div><div class=\"c w261 h27 gs3b6\"><div class=\"t m0 xbb h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">19.1<span class=\"ls0\"> </span></div></div><div class=\"c w232 h24 gs3b7\"><div class=\"t m0 x80 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Kortetermijnschuld<span class=\"_ _2\"></span>en bij kredieti<span class=\"_ _2\"></span>nstellingen* </div></div><div class=\"c w187 h24 gs3b8\"><div class=\"t m0 xbb h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w23a h24 gs3b9\"><div class=\"t m0 x44 h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">0.1<span class=\"ls0\"> </span></div></div><div class=\"c w262 h24 gs3ba\"><div class=\"t m0 x44 h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">0.1<span class=\"ls0\"> </span></div></div><div class=\"c w263 h24 gs3bb\"><div class=\"t m0 xc9 h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">0.1<span class=\"ls0\"> </span></div></div><div class=\"c w264 h24 gs3bc\"><div class=\"t m0 x62 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w261 h24 gs3bd\"><div class=\"t m0 x76 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w232 h27 gs3be\"><div class=\"t m0 x80 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Afgeleide producten<span class=\"_ _2\"></span> </div></div><div class=\"c w232 h27 gs3bf\"><div class=\"t m0 x80 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Valutaswaps </div></div><div class=\"c w23a h27 gs3c0\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-0.0  </div></div><div class=\"c w232 h24 gs3c1\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Instroom  </div></div><div class=\"c w262 h24 gs3c2\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">34.1 </div></div><div class=\"c w263 h24 gs3c3\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">34.1 </div></div><div class=\"c w264 h24 gs3c4\"><div class=\"t m0 x62 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w261 h24 gs3c5\"><div class=\"t m0 x76 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w232 h24 gs3c6\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Uitstro<span class=\"_ _2\"></span>om </div></div><div class=\"c w262 h24 gs3c7\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-34.1 </div></div><div class=\"c w263 h24 gs3c8\"><div class=\"t m0 x38 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-34.1 </div></div><div class=\"c w264 h24 gs3c9\"><div class=\"t m0 x62 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w261 h24 gs3ca\"><div class=\"t m0 x76 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w232 h23 gs3cb\"><div class=\"t m0 x80 h6 ydef ff2 fs4 fc0 sc0 ls0 ws0\">Interest<span class=\"_ _2\"></span>swaps </div></div><div class=\"c w23a h23 gs3cc\"><div class=\"t m0 x99 h6 ydef ff2 fs4 fc0 sc0 ls0 ws0\">-3.2 </div></div><div class=\"c w232 h27 gs3cd\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Instroom  </div></div><div class=\"c w262 h27 gs3ce\"><div class=\"t m0 x44 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">4.8 </div></div><div class=\"c w263 h27 gs3cf\"><div class=\"t m0 xc9 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">2.2 </div></div><div class=\"c w264 h27 gs3d0\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">2.6 </div></div><div class=\"c w261 h27 gs3d1\"><div class=\"t m0 x76 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w232 h24 gs3d2\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Uitstro<span class=\"_ _2\"></span>om </div></div><div class=\"c w262 h24 gs3d3\"><div class=\"t m0 x99 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-8.2 </div></div><div class=\"c w263 h24 gs3d4\"><div class=\"t m0 x1a h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-3.7 </div></div><div class=\"c w264 h24 gs3d5\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-4.5 </div></div><div class=\"c w261 h24 gs3d6\"><div class=\"t m0 x76 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w232 h24 gs3d7\"><div class=\"t m0 x80 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Totaal </div></div><div class=\"c w23a h24 gs3d8\"><div class=\"t m0 x99 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"lsf\">3.3</span> </div></div><div class=\"c w262 h24 gs3d9\"><div class=\"t m0 x99 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"lsf\">3.4</span> </div></div><div class=\"c w263 h24 gs3da\"><div class=\"t m0 x1a h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"lsf\">1.6</span> </div></div><div class=\"c w264 h24 gs3db\"><div class=\"t m0 x95 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"lsf\">1.9</span> </div></div><div class=\"c w261 h24 gs3dc\"><div class=\"t m0 x99 h10 y137 ff1 fs4 fc0 sc0 lsf ws0\">0.0<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0 gs3dd\"><div class=\"t m0 x3 h6 y541 ff2 fs4 fc7 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 hf y7ed ff4 fs4 fc7 sc0 ls0 ws0\">* Kortetermijnschu<span class=\"_ _2\"></span>lden bij kredietinstellingen zijn flexibele leenfaciliteiten op een zichtrekening bij een financi\u00eble instelling, <span class=\"_ _0\"></span>die onmiddellijk </div><div class=\"t m0 x3 hf y1205 ff4 fs4 fc7 sc0 ls0 ws0\">opeisba<span class=\"_ _2\"></span>ar zijn. </div><div class=\"t m0 x3 h9 y305 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h9 y2f3 ff1 fs1 fc0 sc0 ls0 ws0\">Schatting van de<span class=\"_ _2\"></span> re\u00eble waa<span class=\"_ _2\"></span>rde van financi\u00eble a<span class=\"_ _2\"></span>ctiva en schulden </div><div class=\"t m0 x3 h2 y1206 ff2 fs1 fc0 sc0 ls0 ws0\">De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>niet-afgeleide <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>berekend <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1e\"> </span>basis <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>huidige </div><div class=\"t m0 x3 h2 y1207 ff2 fs1 fc0 sc0 ls0 ws0\">waarde <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>toekomstige<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>kapitaal <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>interest <span class=\"_ _1f\"> </span>kas<span class=\"_ _2\"></span>stromen, <span class=\"_ _1f\"> </span>die <span class=\"_ _29\"> </span>geactualiseerd <span class=\"_ _1f\"> </span>werden <span class=\"_ _1f\"> </span>aan <span class=\"_ _29\"> </span>de </div><div class=\"t m0 x3 h2 ybb2 ff2 fs1 fc0 sc0 ls0 ws0\">marktrente. <span class=\"_ _34\"> </span>Deze <span class=\"_ _2c\"> </span>zijn <span class=\"_ _34\"> </span>gebaseerd <span class=\"_ _34\"> </span>op <span class=\"_ _2c\"> </span>marktinformatie <span class=\"_ _34\"> </span>afkomstig <span class=\"_ _34\"> </span>van <span class=\"_ _2c\"> </span>betrouwbare <span class=\"_ _34\"> </span>financi\u00eble </div><div class=\"t m0 x3 h2 ycb6 ff2 fs1 fc0 sc0 ls0 ws0\">informatieverschaff<span class=\"_ _2\"></span>ers. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vaste <span class=\"_ _0\"></span>rentedragende <span class=\"_ _0\"></span>schulden <span class=\"_ _0\"></span>behoort <span class=\"_ _0\"></span>hierdoor <span class=\"_ _0\"></span>tot </div><div class=\"t m0 x3 h2 ycb7 ff2 fs1 fc0 sc0 ls0 ws0\">niveau 2 binnen de r<span class=\"_ _2\"></span>e\u00eble waardehi\u00ebrarch<span class=\"_ _2\"></span>ie.  </div><div class=\"t m0 x3 h2 y379 ff2 fs1 fc0 sc0 ls0 ws0\">De <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>financi\u00eble <span class=\"_ _33\"> </span>schulden <span class=\"_ _33\"> </span>op <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>dan <span class=\"_ _33\"> </span>\u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar  m<span class=\"_ _0\"></span>et <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>vaste <span class=\"_ _33\"> </span>rentevoet, </div><div class=\"t m0 x3 h2 y37a ff2 fs1 fc0 sc0 ls0 ws0\">gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven k<span class=\"_ _2\"></span>ostprijs per 31 dece<span class=\"_ _2\"></span>mber, is als volgt: </div></div><div class=\"c w265 h16d gs3de\"><div class=\"t m0 x80 h2b ybf ff2 fs7 fc1 sc0 ls0 ws0\">(Miljoen EUR) </div></div><div class=\"c w266 h16d gs3df\"><div class=\"t m0 x2e h2b ybf ff2 fs7 fc1 sc0 ls0 ws0\">toelichting </div></div><div class=\"c w267 h16d gs3e0\"><div class=\"t m0 x4 h2b y117e ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w268 h16d gs3e1\"><div class=\"t m0 x4 h2b y117e ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w238 h7a gs3e2\"><div class=\"t m0 x80 h2b y201 ff2 fs7 fc4 sc0 ls0 ws0\">Boekwaarde </div></div><div class=\"c w269 h7a gs3e3\"><div class=\"t m0 x1d h2b y92 ff2 fs7 fc4 sc0 ls0 ws0\">Re\u00eble </div><div class=\"t m0 xe h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">waarde </div></div><div class=\"c w239 h7a gs3e4\"><div class=\"t m0 x80 h2b y201 ff2 fs7 fc4 sc0 ls0 ws0\">Boekwaarde </div></div><div class=\"c w26a h7a gs3e5\"><div class=\"t m0 x1d h2b y92 ff2 fs7 fc4 sc0 ls0 ws0\">Re\u00eble </div><div class=\"t m0 xe h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">waarde </div></div><div class=\"c w265 h31 gs3e6\"><div class=\"t m0 x80 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">Financi\u00eble schul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar </div></div><div class=\"c w265 h100 gs3e7\"><div class=\"t m0 x80 h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">Leasingschul<span class=\"_ _2\"></span>den </div></div><div class=\"c w266 h100 gs3e8\"><div class=\"t m0 x76 h6 yf0 ff2 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w238 h100 gs3e9\"><div class=\"t m0 x9b h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">-40,1 </div></div><div class=\"c w23a h100 gs3ea\"><div class=\"t m0 x9b h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">-30,7 </div></div><div class=\"c w238 h100 gs3eb\"><div class=\"t m0 xbb h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">-35,4 </div></div><div class=\"c w23a h100 gs3ec\"><div class=\"t m0 x9b h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">-32,2 </div></div><div class=\"c w265 h27 gs3ed\"><div class=\"t m0 x80 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Kredieti<span class=\"_ _2\"></span>nstellingen </div></div><div class=\"c w266 h27 gs3ee\"><div class=\"t m0 x76 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w238 h27 gs3ef\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-37,9 </div></div><div class=\"c w23a h27 gs3f0\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-35,7 </div></div><div class=\"c w238 h27 gs3f1\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-51,6 </div></div><div class=\"c w23a h27 gs3f2\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-47,3 </div></div><div class=\"c w265 h27 gs3f3\"><div class=\"t m0 x80 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Obligatie<span class=\"_ _2\"></span>s (met vervaldat<span class=\"_ _2\"></span>um in 2025) </div></div><div class=\"c w266 h27 gs3f4\"><div class=\"t m0 x76 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w238 h27 gs3f5\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-58,8 </div></div><div class=\"c w23a h27 gs3f6\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-57,3 </div></div><div class=\"c w238 h27 gs3f7\"><div class=\"t m0 xbb h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-58,0 </div></div><div class=\"c w23a h27 gs3f8\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">-57,2 </div></div><div class=\"c w2 h0 gs3dd\"><div class=\"t m0 x3 h15 y1209 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 y29 ff3 fs1 fc0 sc0 ls0 ws0\">De <span class=\"_ _0\"></span>notering van <span class=\"_ _0\"></span>de obligatie, uitgegeven in <span class=\"_ _0\"></span>2015, met een <span class=\"_ _0\"></span>looptijd v<span class=\"_ _0\"></span>an 10 <span class=\"_ _0\"></span>jaar (de <span class=\"_ _0\"></span>\u201c2025 <span class=\"_ _0\"></span>obligaties<span class=\"_ _2\"></span>\u201d) </div><div class=\"t m0 x3 h2 y120a ff2 fs1 fc0 sc0 ls0 ws0\">bedroeg 98,9% per <span class=\"_ _2\"></span>31 december 2023<span class=\"_ _2\"></span> (2022: 98,6%). </div><div class=\"t m0 x3 h2 y77 ff2 fs1 fc0 sc0 ls0 ws0\">De re\u00eble waard<span class=\"_ _2\"></span>e van de volgend<span class=\"_ _2\"></span>e financi\u00eble activa en<span class=\"_ _2\"></span> schulden benad<span class=\"_ _2\"></span>eren hun boekwaard<span class=\"_ _2\"></span>e: </div><div class=\"t m0 xd h8f y11ab ff7 fs1 fc0 sc0 ls0 ws0\">\u2022</div><div class=\"t m0 x73 h2 y79 ff8 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Handels- en overige <span class=\"_ _2\"></span>vordering<span class=\"_ _2\"></span>en </span></div><div class=\"t m0 xd h8f y120b ff7 fs1 fc0 sc0 ls0 ws0\">\u2022</div><div class=\"t m0 x73 h2 y1072 ff8 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Overige beleggingen<span class=\"_ _2\"></span> </span></div><div class=\"t m0 xd h8f yc2d ff7 fs1 fc0 sc0 ls0 ws0\">\u2022</div><div class=\"t m0 x73 h2 yeb5 ff8 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Langetermijninvest<span class=\"_ _2\"></span>eringen </span></div><div class=\"t m0 xd h8f y120c ff7 fs1 fc0 sc0 ls0 ws0\">\u2022</div><div class=\"t m0 x73 h2 y120d ff8 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Geldmiddelen en k<span class=\"_ _2\"></span>asequivalenten </span></div><div class=\"t m0 xd h8f y800 ff7 fs1 fc0 sc0 ls0 ws0\">\u2022</div><div class=\"t m0 x73 h2 y120e ff8 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Financi\u00eble schulden <span class=\"_ _2\"></span>op ten hoogste \u00e9\u00e9n jaar<span class=\"_ _2\"></span> </span></div><div class=\"t m0 xd h8f y801 ff7 fs1 fc0 sc0 ls0 ws0\">\u2022</div><div class=\"t m0 x73 h2 ycdf ff8 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Handels- en overige schu<span class=\"_ _2\"></span>lden<span class=\"_ _6d\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x3 h9 yf6b ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h9 y120f ff1 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _1a\"> </span> </div></div>Re\u00eble waarde van<span class=\"_ _2\"></span> afgeleide finan<span class=\"_ _2\"></span>ci\u00eble instrumenten Onderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _26\"></span>geeft d<span class=\"_ _26\"></span>e boek<span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>weer <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>afgeleide <span class=\"_ _2\"></span>financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _26\"></span>instrumenten, <span class=\"_ _26\"></span>opgenomen aan re\u00eble waard<span class=\"_ _2\"></span>e in de balans en op v<span class=\"_ _2\"></span>olgende wijze v<span class=\"_ _2\"></span>oorgesteld in de re<span class=\"_ _2\"></span>\u00eble waarde hi\u00ebrarchie: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,0 - -0,1  - - -0,1  - -0,1  Interest<span class=\"_ _2\"></span>swaps - - -1,2 -0,8 - -2,0  - -2,0 Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit 2,9 0,3 -4,8 -2,5 - - -4,1 -4,1 Totaal 3,0 0,3 -6,1 -3,4 0,0 -2,1 -4,1 -6,2 (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,1  - -0,1  - - -0,0  - -0,0  Interest<span class=\"_ _2\"></span>swaps - - -1,5  -1,7  - -3,2  - -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor  elektric<span class=\"_ _2\"></span>iteit 0,4  - - -8,4  - - -8,0  -8,0  Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit en gas 0,1  - - - - 0,1  - 0,1  Totaal 0,6  0,0  -1,6  -10,1  0,0  -3,1  -8,0  -11,1  De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>actief <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _2\"></span>om e<span class=\"_ _2\"></span>en verplich<span class=\"_ _2\"></span>ting <span class=\"_ _2\"></span>over te <span class=\"_ _26\"></span>dragen in <span class=\"_ _26\"></span>een regelmatig<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>sactie tuss<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>arktdeelneme<span class=\"_ _2\"></span>rs op<span class=\"_ _2\"></span> de waarderingsdatu<span class=\"_ _2\"></span>m. De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>valuta <span class=\"_ _2\"></span>termijncontracten <span class=\"_ _56\"></span>wordt b<span class=\"_ _2\"></span>erekend <span class=\"_ _26\"></span>als de <span class=\"_ _26\"></span>verdisconte<span class=\"_ _2\"></span>erde <span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de huidige ter<span class=\"_ _2\"></span>mijnkoers. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op lopend<span class=\"_ _2\"></span>e contracten. De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>tabel <span class=\"_ _0\"></span>geeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>weer <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _0\"></span>uitstaande <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>financi\u00eble <span class=\"_ _0\"></span>instrumenten<span class=\"_ _2\"></span> op jaareinde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Contractueel bedrag Re\u00eble waarde Contractueel bedrag Re\u00eble waarde Valutaswaps 12,6  -0,1  34,1  -0,0  Interest<span class=\"_ _2\"></span>swaps -2,1  -2,0  -3,4  -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor elek<span class=\"_ _2\"></span>triciteit en gas N/A -4,1  N/A -7,9  Totaal 10,6  -6,2  30,7  -11,1  Het <span class=\"_ _1d\"> </span>contractuele <span class=\"_ _33\"> </span>bedrag <span class=\"_ _1d\"> </span>geeft <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>volume <span class=\"_ _33\"> </span>weer <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>balansdatum <span class=\"_ _33\"> </span>uitstaande <span class=\"_ _1d\"> </span>afgeleide producten <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>vertegenwoordi<span class=\"_ _2\"></span>gt <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>dusdanig <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span><span class=\"fc7\">het <span class=\"_ _25\"></span>risico <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>afkomstig <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>dergelijke </span>transacties<span class=\"_ _6d\"> </span>De t<span class=\"_ _2\"></span>otale re\u00eble<span class=\"_ _2\"></span> waarde <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>de afgeleide finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _2\"></span>per 3<span class=\"_ _2\"></span>1 dec<span class=\"_ _2\"></span>ember <span class=\"_ _2\"></span>2023 bedraagt<span class=\"_ _2\"></span> -6,2 miljoen EUR (20<span class=\"_ _2\"></span>22: -11,1 miljoen E<span class=\"_ _2\"></span>UR) en omvat: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _26\"></span>reeks <span class=\"_ _26\"></span>termijncontr<span class=\"_ _2\"></span>acten <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>rentevoeten <span class=\"_ _56\"></span>bij <span class=\"_ _26\"></span>T<span class=\"_ _0\"></span>-Po<span class=\"_ _2\"></span>wer <span class=\"_ _26\"></span>nv, <span class=\"_ _26\"></span>met <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ervaldatum <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode </span></span>2024-2026 valuta<span class=\"_ _2\"></span>swaps, met ver<span class=\"_ _2\"></span>valdatum in januari <span class=\"_ _2\"></span>2024 \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _1e\"> </span>termijncontract <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>aankoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>elektriciteit, <span class=\"_ _31\"> </span>met <span class=\"_ _1b\"> </span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>juni <span class=\"_ _31\"> </span>2026 <span class=\"_ _1b\"> </span>(<span class=\"_ _0\"></span>-6,2 </span></span>miljoen <span class=\"_ _32\"></span>EUR), <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>ged<span class=\"_ _2\"></span>eeltelijk <span class=\"_ _32\"></span>werd <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>termijncontract <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>de verkoop <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>elektriciteit <span class=\"_ _32\"></span>met <span class=\"_ _31\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>voorwaarden, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>startte <span class=\"_ _31\"></span>in <span class=\"_ _32\"></span>november <span class=\"_ _31\"></span>2023 <span class=\"_ _32\"></span>met vervaldatum in jun<span class=\"_ _2\"></span>i 2026 (+2,1 milj<span class=\"_ _2\"></span>oen EUR).  De <span class=\"_ _31\"> </span>openstaande <span class=\"_ _32\"></span>interestswaps <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _31\"> </span>(die <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>6 <span class=\"_ _31\"> </span>maand <span class=\"_ _31\"> </span>EURIBOR <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>astzette <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>5,6% <span class=\"_ _31\"> </span>op jaarbasis <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>80% <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>uitstaande <span class=\"_ _26\"></span>lening <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>vervaldatums <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>2026) <span class=\"_ _26\"></span>werden, <span class=\"_ _2\"></span>in <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> met de verei<span class=\"_ _2\"></span>sten van IFRS<span class=\"_ _26\"></span> 9, als kasstroomafd<span class=\"_ _2\"></span>ekkend instrument<span class=\"_ _2\"></span> aangemerkt pe<span class=\"_ _2\"></span>r 31 december<span class=\"_ _2\"></span> 2023. Het <span class=\"_ _29\"> </span>effectieve <span class=\"_ _1f\"> </span>gedeelte <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>wijziging <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _29\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _29\"> </span>bijgevolg <span class=\"_ _29\"> </span>opgenomen <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>de indekkingsreserve<span class=\"_ _2\"></span>s <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>bedrag <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>-2,0 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1f\"> </span>(Niet-gerealiseer<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>resultaten). <span class=\"_ _1f\"> </span>De berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>termijncontracten <span class=\"_ _50\"></span>behoort <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>niveau <span class=\"_ _50\"></span>2 <span class=\"_ _25\"></span>binnen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarde hi\u00ebrarchie.<span class=\"_ _2\"></span> Onderstaande tabel geeft<span class=\"_ _2\"></span> de onderliggende contract<span class=\"_ _2\"></span>waarden weer van de uitstaand<span class=\"_ _2\"></span>e contracten per munteenheid (verk<span class=\"_ _2\"></span>oop van vreemd<span class=\"_ _2\"></span>e munten) op jaare<span class=\"_ _2\"></span>inde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Bedrag in vreemde munt Bedrag in EUR Bedrag in vreemde munt Bedrag in EUR GBP 4,0  4,6  3,5  4,0  USD - - 23,6  22,1  JPY 658,6  4,2  647,7  4,5  Overige  3,9  3,5  Totaal 12,6  34,1  De groep <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>het gro<span class=\"_ _2\"></span>otste deel <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>PVC/<span class=\"_ _0\"></span>Chloor-Alkali <span class=\"_ _2\"></span>activiteiten <span class=\"_ _26\"></span>verkocht in <span class=\"_ _2\"></span>het derde <span class=\"_ _2\"></span>kwartaal van <span class=\"_ _2\"></span>2011. <span class=\"_ _26\"></span>Het <span class=\"_ _2\"></span>aankoopcontract <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>elektrici<span class=\"_ _2\"></span>teit, <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met d<span class=\"_ _2\"></span>eze <span class=\"_ _26\"></span>activiteit, <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aakte <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span> van <span class=\"_ _20\"> </span>deze <span class=\"_ _1f\"> </span>verkooptransactie, <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>bijgev<span class=\"_ _2\"></span>olg <span class=\"_ _20\"> </span>heeft <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>groep <span class=\"_ _20\"> </span>sinds <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>verkoop <span class=\"_ _1f\"> </span>no<span class=\"_ _0\"></span>g <span class=\"_ _1f\"> </span>steeds <span class=\"_ _1f\"> </span>een aankoopverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _0\"></span>Aangezien <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>nodig <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, dient <span class=\"_ _1e\"> </span>ze  d<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>verkopen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>markt <span class=\"_ _1e\"> </span>to<span class=\"_ _0\"></span>t <span class=\"_ _1e\"> </span>het  eind<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>contract.  Aa<span class=\"_ _2\"></span>ngezien <span class=\"_ _1e\"> </span>de belangrijkste <span class=\"_ _32\"></span>parameters <span class=\"_ _32\"></span>niet <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>vrije <span class=\"_ _32\"></span>markt, <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>aankoopcontract <span class=\"_ _32\"></span>voor elektriciteit <span class=\"_ _0\"></span>(\u201cPPA\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _1c\"></span></span>Purchase P<span class=\"_ _0\"></span>ower <span class=\"_ _0\"></span>Agreement), waarvoor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vrijstelling <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik <span class=\"_ _0\"></span>(\u201cown use exe<span class=\"_ _2\"></span>mption\u201d) onder <span class=\"_ _2\"></span>IFRS 9 <span class=\"_ _2\"></span>niet lan<span class=\"_ _2\"></span>ger van <span class=\"_ _26\"></span>toepassing was, g<span class=\"_ _2\"></span>ewaardeerd <span class=\"_ _2\"></span>aan r<span class=\"_ _2\"></span>e\u00eble w<span class=\"ff2\">aarde <span class=\"_ _2\"></span>volgens<span class=\"_ _2\"></span> </span>Niveau 3. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>waarde van <span class=\"_ _0\"></span>het contract is <span class=\"_ _0\"></span>enerzijds <span class=\"_ _0\"></span>afhankelijk van het <span class=\"_ _0\"></span>toekomstige verschil tussen <span class=\"_ _0\"></span>de marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>elektriciteit <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>productiekost<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebaseerd <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gas <span class=\"_ _1d\"> </span>(de zogenaamde  \u201cspark <span class=\"_ _33\"> </span>spread\u201d) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>anderzijds <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span><span class=\"ff2\">prijsvolatilitei<span class=\"_ _2\"></span>t <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>uur, <span class=\"_ _33\"> </span>gezien <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>contract-<span class=\"_ _6d\"> </span></span>optimalisatie per<span class=\"_ _2\"></span> uur ge\u00ebvalu<span class=\"_ _2\"></span>eerd wordt. De g<span class=\"_ _2\"></span>ebruikte toeko<span class=\"_ _2\"></span>mstige \u201cbase load<span class=\"_ _2\"></span>\u201d prijzen zijn<span class=\"_ _2\"></span> berekend<span class=\"_ _2\"></span> door <span class=\"_ _25\"></span>gebruik <span class=\"_ _32\"></span>te <span class=\"_ _25\"></span>maken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cTTF <span class=\"_ _32\"></span>Gas <span class=\"_ _25\"></span>Yearly\u201d termijnprijzen <span class=\"_ _25\"></span>i<span class=\"ff3\">n <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>gemiddelde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>\u201cEndex <span class=\"_ _25\"></span>B <span class=\"_ _32\"></span>Baseload<span class=\"_ _2\"></span> </span>Yearly\u201d termijnprijzen in 2023 <span class=\"_ _0\"></span>voor elektriciteit voor Belgi\u00eb. <span class=\"_ _0\"></span>Het toekomstige optimalisati<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\">-effect per </span>uur <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _26\"></span>bepaald <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _56\"></span>extrapolatie <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>geobserveerde <span class=\"_ _56\"></span>tendens <span class=\"_ _26\"></span>sinds <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>start <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>contract.<span class=\"_ _6d\"> </span>In <span class=\"_ _1c\"></span>november <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span>rmijncontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>aangegaan. <span class=\"_ _1c\"></span> <span class=\"_ _50\"></span>In<span class=\"_ _2\"></span> ruil voor <span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>aste optiepremie is <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>verplicht dezelfde <span class=\"_ _0\"></span>hoeveelheid elektriciteit te leveren <span class=\"_ _0\"></span>als degene <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>is <span class=\"_ _1f\"> </span>gekocht <span class=\"_ _29\"> </span>via <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>\u201cPPA\u201d. <span class=\"_ _1f\"> </span>De <span class=\"_ _1f\"> </span>voorwaarden <span class=\"_ _29\"> </span>om <span class=\"_ _20\"> </span><span class=\"ff2\">energie <span class=\"_ _1f\"> </span>te <span class=\"_ _1f\"> </span>verkopen <span class=\"_ _29\"> </span>onder <span class=\"_ _1f\"> </span>deze </span>overeenkomst <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>gelijkaard<span class=\"_ _2\"></span>ig <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>voorwaarden <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201cPPA\u201d. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>belangrijkste parameters <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschikba<span class=\"_ _2\"></span>ar <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vrije <span class=\"_ _1c\"></span>markt, <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>overeenkomst <span class=\"_ _1c\"></span>gewaardeerd <span class=\"_ _1c\"></span>aan re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>volgens <span class=\"_ _25\"></span>Niveau <span class=\"_ _25\"></span>3. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>contract <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>enerzijds <span class=\"_ _25\"></span>afhankelijk <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>vaste optiepremie <span class=\"_ _50\"></span>opbrengst <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>toekomstige <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erschil <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>elektriciteit <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de productiekosten <span class=\"_ _25\"></span>gebaseerd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>marktprijzen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>gas <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>anderzijds <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>prijsvola<span class=\"_ _2\"></span>tiliteit <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>uur, gezien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contract-optimalisatie <span class=\"_ _1c\"></span>per <span class=\"_ _50\"></span>uur <span class=\"_ _50\"></span>ge\u00ebvalueerd <span class=\"_ _1c\"></span>wordt. <span class=\"_ _25\"></span>Als <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>gevolg <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>transactie <span class=\"_ _1c\"></span>zal een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>optiecontract, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>\u201cPPA\u201d compenseren. <span class=\"_ _2\"></span> Bovenstaande <span class=\"_ _33\"> </span>inputs <span class=\"_ _33\"> </span>hebben <span class=\"_ _33\"> </span>geleid <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>netto <span class=\"_ _1d\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>aankoopcontract <span class=\"_ _33\"> </span>van elektriciteit van <span class=\"_ _0\"></span>-6,2 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2<span class=\"_ _0\"></span>023 (tegenover <span class=\"_ _0\"></span>een netto <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde van <span class=\"_ _1c\"></span>-8,0 miljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _31\"></span>per <span class=\"_ _32\"></span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2022), <span class=\"_ _31\"> </span>terwijl <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _32\"></span>verkoopcontract <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an elektriciteit <span class=\"_ _1c\"></span>+2,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>bedroeg. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>netto <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>(+3,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>EBIT <span class=\"_ _50\"></span>aanpassende <span class=\"_ _1c\"></span>elementen <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>+7,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _50\"></span>6 <span class=\"_ _32\"></span>- <span class=\"_ _1c\"></span>EBIT aanpassende elem<span class=\"_ _2\"></span>enten).  De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 52,2 45,7 36,4 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 129,1 122,9 109,1 Disconto<span class=\"_ _2\"></span>voet 2,5% De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering <span class=\"_ _33\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2022 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 113,1 79,4 56,3 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 257,2 163,5 131,0 Disconto<span class=\"_ _2\"></span>voet 2,5% De g<span class=\"_ _2\"></span>evoeligheid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>waardering <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>belangrijkste <span class=\"_ _2\"></span>veronderstelling<span class=\"_ _2\"></span>en is<span class=\"_ _2\"></span> als <span class=\"_ _26\"></span>volgt: Wijziging in veronderstelling Impact re\u00eble waarde (miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Gasprijs +1 EUR/MWh -2,1 -2,5 Elektri<span class=\"_ _2\"></span>citeitsprijs +1 EUR/MWh 1,0 1,3 Spark spre<span class=\"_ _2\"></span>ad optimalisatie +1 EUR/MWh 1,0 1,3 Disconto<span class=\"_ _2\"></span>voet +1% 0,1 0,2 Productie<span class=\"_ _2\"></span>-uren T-Power nv +10% -1,6 -1,9 De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nwaarschijnlijk,<span class=\"_ _26\"></span> vermits wijzigin<span class=\"_ _2\"></span>gen in sommige ver<span class=\"_ _2\"></span>onderstellingen <span class=\"_ _2\"></span>met elkaar gecorreleerd<span class=\"_ _2\"></span> kunnen zijn<span class=\"_ _2\"></span>.  Aangezien <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verkoopcontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>elektriciteit<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aankoopcontract van elektriciteit benaderen<span class=\"_ _26\"></span>, <span class=\"_ _0\"></span>is de resterende blootstell<span class=\"_ _2\"></span>ing van de groep aan de volatiliteit van gas<span class=\"_ _0\"></span>- en elektriciteitsprijz<span class=\"_ _2\"></span>en niet sig<span class=\"_ _2\"></span>nificant. 27.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Waarborgen en ve<span class=\"_ _2\"></span>rbintenissen </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Waarborgen geste<span class=\"_ _2\"></span>ld door de<span class=\"_ _2\"></span>rden voor rekening van d<span class=\"_ _2\"></span>e groep 29,9 29,3 Waarborgen geste<span class=\"_ _2\"></span>ld voor r<span class=\"_ _2\"></span>ekening van derden 1,8 3,0 Waarborgen ver<span class=\"_ _2\"></span>kregen van de<span class=\"_ _2\"></span>rden 9,2 6,7 Verbinte<span class=\"_ _2\"></span>nissen met betrek<span class=\"_ _2\"></span>king tot invester<span class=\"_ _2\"></span>ingen 84,2 52,9 Waarborgen <span class=\"_ _25\"></span>gesteld <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>derden <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>rekening <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>hebben <span class=\"_ _50\"></span>voo<span class=\"_ _0\"></span>rnamelijk <span class=\"_ _25\"></span>betrekking <span class=\"_ _50\"></span>op waarborgen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>nv <span class=\"_ _50\"></span>voor <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>22,7 <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>iljoen EUR <span class=\"_ _0\"></span>(2022: <span class=\"_ _0\"></span>22,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR). <span class=\"_ _1c\"></span>Het <span class=\"_ _0\"></span>resterende <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>bestaat <span class=\"_ _0\"></span>uit <span class=\"_ _1c\"></span>diverse waarborgen <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>douane <span class=\"_ _0\"></span>en andere verplichting<span class=\"_ _2\"></span>en. Waarborgen <span class=\"_ _33\"> </span>gesteld <span class=\"_ _4f\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _33\"> </span>rekening <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>derden <span class=\"_ _1d\"> </span>betreffen<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>voornamelijk <span class=\"_ _33\"> </span>waarborgen <span class=\"_ _33\"> </span>die <span class=\"_ _1d\"> </span>gestel<span class=\"_ _2\"></span>d werden voor de uit<span class=\"_ _2\"></span>voering van leas<span class=\"_ _2\"></span>everplichtingen. <span class=\"_ _2\"></span> Waarborgen  verkr<span class=\"_ _2\"></span>egen  van  derden<span class=\"_ _2\"></span>  betreffen  waar<span class=\"_ _2\"></span>borgen  die  door  l<span class=\"_ _2\"></span>everanciers  ges<span class=\"_ _2\"></span>teld  worden tegenover de gr<span class=\"_ _2\"></span>oep als waarborg v<span class=\"_ _2\"></span>oor de accurate uit<span class=\"_ _2\"></span>voering van inves<span class=\"_ _2\"></span>teringsprojecten. De <span class=\"_ _0\"></span>investeringen <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>aangegaan<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>maar <span class=\"_ _1c\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>uitgevoerd, <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>84,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>eind 2023 <span class=\"_ _26\"></span>(2022: <span class=\"_ _26\"></span>52,9 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR). <span class=\"_ _26\"></span>Deze <span class=\"_ _26\"></span>verbintenissen <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>voornamelijk <span class=\"_ _26\"></span>betrekking <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>investeringen voor <span class=\"_ _31\"></span>de <span class=\"_ _31\"> </span>bouw <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>nieuwe <span class=\"_ _32\"></span>Thio<span class=\"_ _0\"></span>-Sul\u00ae <span class=\"_ _32\"></span>fabriek <span class=\"_ _31\"> </span>in <span class=\"_ _32\"></span>Nederland <span class=\"_ _31\"> </span>(segment <span class=\"_ _31\"> </span>Agro), <span class=\"_ _32\"></span>de <span class=\"_ _1e\"> </span>bouw <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>een nieuwe <span class=\"_ _25\"></span>liquide <span class=\"_ _25\"></span>meststoffenfabriek <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>Verenigde <span class=\"_ _25\"></span>Staten <span class=\"_ _32\"></span>(segment <span class=\"_ _25\"></span>Agro), <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>co<span class=\"_ _0\"></span>nstructie <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een nieuw <span class=\"_ _0\"></span>hoofdkantoor voo<span class=\"_ _0\"></span>r Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>Ieper (<span class=\"_ _0\"></span>segment <span class=\"_ _0\"></span>Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies), <span class=\"_ _0\"></span>investeringen<span class=\"_ _2\"></span> om <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>betere <span class=\"_ _50\"></span>valorisatie <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>di<span class=\"_ _0\"></span>erlijke <span class=\"_ _50\"></span>bijproducten <span class=\"_ _50\"></span>te <span class=\"_ _25\"></span>bewerkstelligen, <span class=\"_ _50\"></span>alsook <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van vrachtwagens, <span class=\"_ _50\"></span>welke <span class=\"_ _25\"></span>voorheen <span class=\"_ _25\"></span>geleased <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>(segment <span class=\"_ _25\"></span>Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>investeringen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de uitbreiding <span class=\"_ _26\"></span>van de p<span class=\"_ _2\"></span>roductiecapaciteit <span class=\"_ _26\"></span>en verbetering<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van productie-<span class=\"_ _2\"></span>effici\u00ebntie <span class=\"_ _26\"></span>binnen DYKA <span class=\"_ _2\"></span>Group (segment Industrial S<span class=\"_ _2\"></span>olutions<span class=\"ls2a\">).</span> De <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>pand <span class=\"_ _31\"> </span>gegeven <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>eerste <span class=\"_ _1e\"> </span>graad <span class=\"_ _31\"> </span>om <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>verplichtingen <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>et betrekking <span class=\"_ _32\"></span>tot <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>leningsovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>440,0 <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _32\"></span>EUR, <span class=\"_ _31\"> </span>getekend <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>18 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2008 tussen <span class=\"_ _0\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>bankensyndicaat <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>laatste <span class=\"_ _0\"></span>keer <span class=\"_ _1c\"></span>gewijzigd <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>aangepast <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>basis van <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>wijzigings- <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>aanpassingsakte<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>25 <span class=\"_ _2\"></span>maart <span class=\"_ _26\"></span>2019 <span class=\"_ _2\"></span>(met <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>resterende <span class=\"_ _26\"></span>bank). <span class=\"_ _26\"></span>De a<span class=\"_ _2\"></span>andelen <span class=\"_ _26\"></span>van T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>pand <span class=\"_ _1c\"></span>gegeven <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tweede <span class=\"_ _0\"></span>graad <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>volledige 425 MW capaciteit,<span class=\"_ _2\"></span> getekend op 13 augustus 200<span class=\"_ _2\"></span>8 tussen T-Power nv en R<span class=\"_ _2\"></span>WE groep, te waarborgen<span class=\"_ _2\"></span>. Deze tollingovereen<span class=\"_ _2\"></span>komst loopt o<span class=\"_ _2\"></span>ver een periode <span class=\"_ _2\"></span>van 15 jaar en zal<span class=\"_ _2\"></span> eindigen in 2026. De groep en haar filial<span class=\"_ _26\"></span>en hebben bepaalde and<span class=\"_ _2\"></span>ere voorwaardelijke<span class=\"_ _2\"></span> verplichtinge<span class=\"_ _2\"></span>n met betrekkin<span class=\"_ _2\"></span>g tot lange termijn aankoopverp<span class=\"_ _2\"></span>lichtingen en verbintenisse<span class=\"_ _2\"></span>n. Deze verbintenissen voorzien in strategische<span class=\"_ _2\"></span> grondstoffen en g<span class=\"_ _2\"></span>oederen en diensten,<span class=\"_ _2\"></span> zoals elektricit<span class=\"_ _2\"></span>eit en gas. 28.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorwaardelijke ver<span class=\"_ _2\"></span>plichtingen en ba<span class=\"_ _2\"></span>ten </span></span>De <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>geconfr<span class=\"_ _2\"></span>onteerd <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>aantal <span class=\"_ _26\"></span>schade-eisen <span class=\"_ _2\"></span>of p<span class=\"_ _2\"></span>otenti\u00eble <span class=\"_ _26\"></span>schade-eisen <span class=\"_ _2\"></span>en g<span class=\"_ _26\"></span>esc<span class=\"_ _0\"></span>hillen die <span class=\"_ _32\"></span>voortvloeien <span class=\"_ _25\"></span>uit <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>dagelijkse <span class=\"_ _25\"></span>bedrijfsvoering. <span class=\"_ _32\"></span>In <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>ate <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>schade-eisen <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>geschillen<span class=\"_ _2\"></span> zodanig <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>waarschijnlijk <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>afwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verplichting <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>uitstroom <span class=\"_ _1c\"></span>van middelen <span class=\"_ _0\"></span>noodzakelijk is <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>betro<span class=\"_ _0\"></span>uwbare schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>verplichting, werden er geschi<span class=\"_ _2\"></span>kte voorziening<span class=\"_ _2\"></span>en aangelegd.  Tessenderlo <span class=\"_ _26\"></span>Group en<span class=\"_ _2\"></span> Aki<span class=\"_ _2\"></span>olis hebb<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>kennisgenomen <span class=\"_ _26\"></span>van e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>kennisgeving <span class=\"_ _26\"></span>van g<span class=\"_ _2\"></span>rieven <span class=\"_ _2\"></span>(\u201cnotification<span class=\"_ _2\"></span> de griefs\u201d) <span class=\"_ _0\"></span>die de Franse mededingingsau<span class=\"_ _2\"></span>toriteit op 28 <span class=\"_ _0\"></span>april 2022 naar onder meer de <span class=\"_ _0\"></span>Vennootschap en <span class=\"_ _1c\"></span>vennootschappen <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>Akiolis <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>gestuurd. <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>roup <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschappen v<span class=\"_ _0\"></span>an Akiolis <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>verweten <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>inbreuk <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>hebben <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _32\"></span>gepleegd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>Franse <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>ededingswetge<span class=\"_ _2\"></span>ving <span class=\"_ _25\"></span>in verband <span class=\"_ _1c\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>reorganisatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>zijn <span class=\"_ _25\"></span>activiteiten <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2015. <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>Akiolis <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlenen<span class=\"_ _2\"></span> hun <span class=\"_ _2\"></span>medewerking <span class=\"_ _2\"></span>aan h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>onderzoek en <span class=\"_ _26\"></span>hebben sam<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t hun <span class=\"_ _26\"></span>advocaten hun <span class=\"_ _26\"></span>verdediging hiero<span class=\"_ _2\"></span>ver voorbereid. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>zaak, <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>zou <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>kan <span class=\"_ _0\"></span>momenteel, <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>basis <span class=\"_ _0\"></span>van de informatie in de <span class=\"_ _2\"></span>kennisgeving<span class=\"_ _2\"></span>, niet betrouwbaar<span class=\"_ _2\"></span> ingeschat worden. Het beho<span class=\"_ _2\"></span>ort <span class=\"_ _2\"></span>tot he<span class=\"_ _2\"></span>t beleid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>milieuvoorzienin<span class=\"_ _2\"></span>gen aan<span class=\"_ _2\"></span> te <span class=\"_ _2\"></span>leggen <span class=\"_ _26\"></span>wanneer d<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>een bestaande verplichting<span class=\"_ _2\"></span> heeft (in rechte afdwing<span class=\"_ _2\"></span>baar of feitelijk) als gevolg van <span class=\"_ _2\"></span>een gebeurtenis in het verleden, wanneer <span class=\"_ _0\"></span>het waarschijnlijk is <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>afwikkeling van <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>verplichtin<span class=\"_ _2\"></span>gen ee<span class=\"_ _0\"></span>n uitstroom van <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>noodzakelijk zal <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>wanneer <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>betrouwbar<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an de omvang van d<span class=\"_ _2\"></span>eze verplichting<span class=\"_ _2\"></span>en.  Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>regelmatig <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _26\"></span>beoordeeld <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>nodig <span class=\"_ _26\"></span>aangepast n<span class=\"_ _2\"></span>aarmate <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> onderzoek <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>werkzaamheden <span class=\"_ _2a\"> </span>vorderen <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>additionele <span class=\"_ _2a\"> </span>informatie <span class=\"_ _2a\"> </span>beschikbaar <span class=\"_ _2a\"> </span>komt. Milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>kunnen <span class=\"_ _2\"></span>belangrijke <span class=\"_ _26\"></span>wijzigingen <span class=\"_ _26\"></span>ondergaan <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>uwe <span class=\"_ _2\"></span>informatie<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ver de <span class=\"_ _33\"> </span>aard <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>omvang <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>erontreiniging<span class=\"_ _2\"></span>en, <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>verandering <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>wetgeving<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>andere soortgelijke factor<span class=\"_ _2\"></span>en. Zoals <span class=\"_ _38\"> </span>vermeld <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>toelichting <span class=\"_ _38\"> </span>24 <span class=\"_ _38\"> </span>- <span class=\"_ _28\"> </span>Voorziening<span class=\"_ _26\"></span>en, <span class=\"_ _28\"> </span>bedragen <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>m<span class=\"_ _0\"></span>ilieuvoorzienin<span class=\"_ _2\"></span>gen, <span class=\"_ _38\"> </span>in overeenstem<span class=\"_ _2\"></span>ming met d<span class=\"_ _26\"></span>e waarderingsgrondslagen<span class=\"_ _2\"></span> zoals <span class=\"_ _2\"></span>hierboven <span class=\"_ _2\"></span>vermeld, 97,<span class=\"_ _2\"></span>8 miljoen <span class=\"_ _2\"></span>EUR per<span class=\"_ _2\"></span> 31<span class=\"_ _2\"></span> december 2023<span class=\"_ _2\"></span> (31 decemb<span class=\"_ _2\"></span>er 2022: 96,7 milj<span class=\"_ _2\"></span>oen EUR).  Hoewel <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>mogelijk <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>huidige <span class=\"_ _0\"></span>milieurisico\u2019s <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oorspellen, <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>het niet <span class=\"_ _32\"></span>uitgesloten <span class=\"_ _25\"></span>worden <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>er <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>toekomst <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>nood <span class=\"_ _32\"></span>zal <span class=\"_ _25\"></span>ontstaan <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aanleg <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe<span class=\"_ _2\"></span> milieuvoorziening<span class=\"_ _2\"></span>en. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>zullen, <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>oo<span class=\"_ _0\"></span>rdeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>anagement, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>huidige beschikbare informatie en rekening <span class=\"_ _0\"></span>houdend met de huidige financi\u00eble <span class=\"_ _0\"></span>structuur van de <span class=\"_ _0\"></span>groep, geen significante invloed <span class=\"_ _0\"></span>hebben op <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>geconsolideerde balans. Het <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>evenwel niet <span class=\"_ _0\"></span>uitgesloten worden dat <span class=\"_ _0\"></span>dergelijke <span class=\"_ _0\"></span>provisies <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>materi\u00eble <span class=\"_ _0\"></span>invloed <span class=\"_ _0\"></span>kunnen hebben <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een bepaalde verslagperi<span class=\"_ _2\"></span>ode. Acquisities, <span class=\"_ _27\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>en <span class=\"_ _34\"> </span>joint <span class=\"_ _27\"> </span>venture <span class=\"_ _27\"> </span>overeenkomsten, <span class=\"_ _20\"> </span>alsook <span class=\"_ _34\"> </span>desin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _27\"> </span>kunnen gebruikelijke <span class=\"_ _32\"></span>voorzieningen<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>bevatten <span class=\"_ _31\"> </span>welke <span class=\"_ _32\"></span>kunnen <span class=\"_ _32\"></span>leiden <span class=\"_ _31\"> </span>tot <span class=\"_ _31\"> </span>prijsaanpassingen. <span class=\"_ _32\"></span>Bovendien <span class=\"_ _32\"></span>werd voor <span class=\"_ _38\"> </span>desinvestering<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>voldoende <span class=\"_ _38\"> </span>rekening <span class=\"_ _38\"> </span>geh<span class=\"_ _2\"></span>ouden <span class=\"_ _38\"> </span>met <span class=\"_ _38\"> </span>voorziening<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _38\"> </span>mogelijke schadeloosstelling<span class=\"_ _2\"></span>en betaalbaar aan<span class=\"_ _26\"></span> de overnemer, ind<span class=\"_ _2\"></span>ien nodig, met<span class=\"_ _2\"></span> inbegrip va<span class=\"_ _2\"></span>n aangelegenhed<span class=\"_ _2\"></span>en op <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>gebied <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>gezondheid, <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>ilieu, <span class=\"_ _31\"> </span>belastingen, <span class=\"_ _31\"> </span>productaansprakelijkheid, <span class=\"_ _31\"> </span>herstructureringen,<span class=\"_ _2\"></span> concurrentie, <span class=\"_ _32\"></span>pensioenen <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>vergoedingen <span class=\"_ _32\"></span>in <span class=\"_ _1e\"> </span>aandelen. <span class=\"_ _32\"></span>Op <span class=\"_ _1e\"> </span>basis <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>momenteel <span class=\"_ _32\"></span>beschikbare gegevens, wordt d<span class=\"_ _2\"></span>e kans op een signifi<span class=\"_ _2\"></span>cante uitstroo<span class=\"_ _2\"></span>m van geldmiddelen als<span class=\"_ _2\"></span> gering<span class=\"_ _2\"></span> beschouwd.<span class=\"_ _6d\"> </span>Bepaalde fabri<span class=\"_ _2\"></span>eken van de<span class=\"_ _2\"></span> groep vallen<span class=\"_ _2\"></span> onder de Eur<span class=\"_ _2\"></span>opese wetg<span class=\"_ _2\"></span>eving met betre<span class=\"_ _2\"></span>kking tot h<span class=\"_ _2\"></span>et emissie handelssystee<span class=\"_ _2\"></span>m <span class=\"_ _1c\"></span>ter <span class=\"_ _0\"></span>compensatie <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>operationele <span class=\"_ _0\"></span>uitstoot <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>producten <span class=\"_ _0\"></span>blootgesteld <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>een CO2 <span class=\"_ _50\"></span>weglekrisico. <span class=\"_ _1c\"></span>Emissierechten <span class=\"_ _50\"></span>zullen <span class=\"_ _1c\"></span>bijkomend <span class=\"_ _50\"></span>aangekocht <span class=\"_ _1c\"></span>w<span class=\"_ _0\"></span>orden <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>geval <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>eventueel tekort. <span class=\"_ _56\"></span>De <span class=\"_ _2\"></span>kost <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>bijkomende <span class=\"_ _56\"></span>aangekochte <span class=\"_ _26\"></span>emissiere<span class=\"_ _2\"></span>chten <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>2023 <span class=\"_ _26\"></span>bedraagt <span class=\"_ _56\"></span>10,6 <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>EUR <span class=\"_ _26\"></span>(2022: 6,4 <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>overschot <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _50\"></span>tekort <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>emissierechten <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>volgende <span class=\"_ _50\"></span>jaren <span class=\"_ _50\"></span>vari\u00ebren, afhankelijk <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>verschillende <span class=\"_ _50\"></span>factoren <span class=\"_ _25\"></span>zoals <span class=\"_ _25\"></span>toekomstige <span class=\"_ _50\"></span>productievolumes, <span class=\"_ _50\"></span>procesoptimalisatie <span class=\"_ _50\"></span>en energie-effici\u00ebntie<span class=\"_ _2\"></span> verbeteringen. De <span class=\"_ _0\"></span>netto boekwaarde van de <span class=\"_ _0\"></span>emissierechten in immateri\u00eble activa bedraagt 3,7 milj<span class=\"_ _2\"></span>oen EUR op 31 d<span class=\"_ _2\"></span>ecember 2023 (<span class=\"_ _2\"></span>2022: 0,9 miljoen E<span class=\"_ _2\"></span>UR). 29.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Verbonden part<span class=\"_ _2\"></span>ijen </span></span>Verbonden <span class=\"_ _1f\"> </span>partijen <span class=\"_ _20\"> </span>voor <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>groep <span class=\"_ _20\"> </span>zijn <span class=\"_ _20\"> </span>haar <span class=\"_ _20\"> </span>dochteronderneming<span class=\"_ _2\"></span>en, <span class=\"_ _20\"> </span>joint <span class=\"_ _1f\"> </span>ventures <span class=\"_ _20\"> </span>en <span class=\"_ _20\"> </span>haar controlerende <span class=\"_ _0\"></span>aandeelhouder <span class=\"_ _0\"></span>(Oostiep <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>bv, <span class=\"_ _1c\"></span>gecontroleerd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>heer <span class=\"_ _1c\"></span>Luc <span class=\"_ _1c\"></span>Tack, <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>Manuco International <span class=\"_ _31\"></span>nv, <span class=\"_ _31\"> </span>gecontroleerd <span class=\"_ _31\"> </span>door <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>heer <span class=\"_ _31\"> </span>Patrick <span class=\"_ _31\"> </span>Steverlynck), <span class=\"_ _31\"> </span>bestuurders <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>haar <span class=\"_ _31\"> </span>Executive Committee. <span class=\"_ _2a\"> </span>Het <span class=\"_ _2a\"> </span>Belgische <span class=\"_ _2a\"> </span>pensioenfonds <span class=\"_ _2a\"> </span>\u201cOFP <span class=\"_ _2a\"> </span>Pensioenfonds\u201d, <span class=\"_ _2a\"> </span>dat <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>verplichtingen <span class=\"_ _2a\"> </span>na uitdiensttreding van de <span class=\"_ _0\"></span>werknemers van <span class=\"_ _0\"></span>Tessenderlo Group nv <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Tessenderlo Chemie International nv dekt, is ook een <span class=\"_ _2\"></span>verbonden partij. In <span class=\"_ _27\"> </span>overeenstemming <span class=\"_ _27\"> </span>met <span class=\"_ _34\"> </span>artikel <span class=\"_ _27\"> </span>7:53 <span class=\"_ _34\"> </span>van <span class=\"_ _27\"> </span>het <span class=\"_ _34\"> </span>Belgisch <span class=\"_ _27\"> </span>Wetboek <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _27\"> </span>Vennootschappen <span class=\"_ _27\"> </span>en Verenigingen, <span class=\"_ _32\"></span>heeft <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>buitengew<span class=\"_ _2\"></span>one <span class=\"_ _31\"> </span>algemene <span class=\"_ _32\"></span>vergadering <span class=\"_ _32\"></span>van <span class=\"_ _1e\"> </span>aandeelhoud<span class=\"_ _26\"></span>ers <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>10 <span class=\"_ _31\"> </span>juli <span class=\"_ _31\"></span>2019 besloten om <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>loyaliteits<span class=\"_ _2\"></span>stemrecht in <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>voeren voor ieder <span class=\"_ _0\"></span>volgestort aandeel <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>minste twee jaar <span class=\"_ _33\"> </span>ononderbroken <span class=\"_ _33\"> </span>op <span class=\"_ _1d\"> </span>naam <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>dezelfde <span class=\"_ _1d\"> </span>aandeelh<span class=\"_ _2\"></span>ouder <span class=\"_ _1d\"> </span>is <span class=\"_ _33\"> </span>ingeschreven <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>register <span class=\"_ _33\"> </span>van aandelen. Het <span class=\"_ _1c\"></span>totaal <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>stemrechten <span class=\"_ _0\"></span>bedraagt <span class=\"_ _1c\"></span>109.147.812 <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _1c\"></span>december <span class=\"_ _1c\"></span>2023. <span class=\"_ _0\"></span>Van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>109.147.812 stemrechten <span class=\"_ _25\"></span>(a) <span class=\"_ _31\"> </span>is <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>uitoefening <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>97.500 <span class=\"_ _32\"></span>stemrechten <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erbonden <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>eigen <span class=\"_ _32\"></span>aandelen <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>opgeschort <span class=\"_ _31\"> </span>overeenkomstig <span class=\"_ _31\"> </span>artikel <span class=\"_ _1e\"> </span>7:217, <span class=\"_ _1e\"> </span>\u00a71, <span class=\"_ _1e\"> </span>twe<span class=\"_ _0\"></span>ede <span class=\"_ _1e\"> </span>lid <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het <span class=\"_ _1e\"> </span>Belgisch Wetboek <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>Vennootschappen <span class=\"_ _33\"> </span>en <span class=\"_ _29\"> </span>Verenigingen, <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>(b) <span class=\"_ _29\"> </span>is <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>uit<span class=\"_ _2\"></span>oefening <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>43.5<span class=\"_ _2\"></span>67.589 stemrechten <span class=\"_ _29\"> </span>verbonden <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>de <span class=\"_ _29\"> </span>aandelen <span class=\"_ _1f\"> </span>die <span class=\"_ _29\"> </span>door <span class=\"_ _1f\"> </span>Picanol <span class=\"_ _29\"> </span>nv <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>gehouden<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>opgeschort overeenkomstig<span class=\"_ _2\"></span> artikel 7:224 van he<span class=\"_ _2\"></span>t Belgisch Wetbo<span class=\"_ _2\"></span>ek van Vennootschappen en Verenig<span class=\"_ _2\"></span>ingen. Op <span class=\"_ _26\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _56\"></span>2023, <span class=\"_ _26\"></span>bezat <span class=\"_ _26\"></span>Oostiep <span class=\"_ _26\"></span>Group <span class=\"_ _2\"></span>bv <span class=\"_ _56\"></span>37.439.220 <span class=\"_ _26\"></span>stemrechten <span class=\"_ _26\"></span>(34,30 <span class=\"_ _26\"></span>% <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>totale <span class=\"_ _26\"></span>aantal stemrechten), terwijl <span class=\"_ _2\"></span>Manuco Intern<span class=\"_ _2\"></span>ational nv en de h<span class=\"_ _2\"></span>eer Patrick Steverl<span class=\"_ _2\"></span>ynck 5.690.283 stemr<span class=\"_ _2\"></span>echten bezaten (5,21% van h<span class=\"_ _2\"></span>et totale aantal ste<span class=\"_ _2\"></span>mrechten). De <span class=\"_ _26\"></span>groep <span class=\"_ _2\"></span>kocht <span class=\"_ _56\"></span>en <span class=\"_ _2\"></span>verkocht <span class=\"_ _26\"></span>goederen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>diensten <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>verbonden <span class=\"_ _26\"></span>partijen <span class=\"_ _26\"></span>waarin <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>belang van <span class=\"_ _20\"> </span>50% <span class=\"_ _27\"> </span>aanhoudt <span class=\"_ _20\"> </span>(beleg<span class=\"_ _2\"></span>gingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>joint <span class=\"_ _20\"> </span>ventures). <span class=\"_ _20\"> </span>Dergelijke <span class=\"_ _20\"> </span>transacties <span class=\"_ _20\"> </span>zijn <span class=\"_ _27\"> </span>gebaseerd<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>op voorwaarden vergelij<span class=\"_ _2\"></span>kbaar met transac<span class=\"_ _2\"></span>ties met derd<span class=\"_ _2\"></span>e partijen. Op 31 december 2023 heeft de <span class=\"_ _0\"></span>groep een uitstaande schuld van 7,7 miljoen EUR, met betrekking tot ingehouden <span class=\"_ _25\"></span>roerende <span class=\"_ _50\"></span>voorheffing <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>2022 <span class=\"_ _25\"></span>dividend<span class=\"_ _2\"></span>, <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>Oostiep <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>bv. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>schuld <span class=\"_ _25\"></span>werd vereffend in januari <span class=\"_ _2\"></span>2024 (toelichting <span class=\"_ _2\"></span>25 - Handels- en <span class=\"_ _2\"></span>overige schulden). <span class=\"_ _2\"></span> Premies voor een bedrag<span class=\"_ _2\"></span> van 2,0 milj<span class=\"_ _2\"></span>oen EUR werden betaald aan het Belg<span class=\"_ _2\"></span>ische pensioenfonds \u201cOF<span class=\"_ _2\"></span>P Pensioenfonds\u201d <span class=\"_ _1e\"> </span>(2022: <span class=\"_ _1e\"> </span>1,8 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR). <span class=\"_ _1b\"> </span>Een <span class=\"_ _1e\"> </span>bedrag <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>7,3 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de  <span class=\"ff2\">verplichtingen </span>gerelateerd aan pensi<span class=\"_ _2\"></span>oenplannen per 31<span class=\"_ _2\"></span> december 20<span class=\"_ _2\"></span>23 betreft het \u201cOFP Pensio<span class=\"_ _2\"></span>enfonds\u201d (2022: 7,<span class=\"_ _2\"></span>8 miljoen EUR).<span class=\"_ _2\"></span> Haspeslagh/Findar BVBA,<span class=\"_ _2\"></span> vertegenwoordigd door de heer Stefaan Haspeslagh ontvangt hierv<span class=\"_ _2\"></span>oor een opzegvergoeding <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>1,6 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1d\"> </span>exclusief <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>variab<span class=\"_ _2\"></span>ele <span class=\"_ _29\"> </span>kortetermijn<span class=\"_ _2\"></span>vergoeding <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>lange termijnvergoeding<span class=\"_ _2\"></span> van 2023.  Het Executive Co<span class=\"_ _2\"></span>mit\u00e9 in 2023 bestond<span class=\"_ _2\"></span> uit de CEO, de heer Luc Tack<span class=\"_ _2\"></span>, en de COO/CFO, de he<span class=\"_ _2\"></span>er Stefaan<span class=\"_ _2\"></span> Haspeslagh, <span class=\"_ _26\"></span>permanente <span class=\"_ _26\"></span>vertegenwoordiger <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>Findar <span class=\"_ _26\"></span>BVBA, e<span class=\"_ _2\"></span>venals <span class=\"_ _2\"></span>elk <span class=\"_ _26\"></span>ander l<span class=\"_ _2\"></span>id <span class=\"_ _26\"></span>benoemd do<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>de Raad van Bestuur (ni<span class=\"_ _2\"></span>emand op dit moment).<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>leden <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>Uitvoerend <span class=\"_ _26\"></span>Comit\u00e9 <span class=\"_ _26\"></span>geen <span class=\"_ _56\"></span>aandelen <span class=\"_ _26\"></span>ontvangen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _56\"></span>Group nv.  Er vond<span class=\"_ _2\"></span> geen<span class=\"_ _2\"></span> nieuwe <span class=\"_ _2\"></span>uitgifte <span class=\"_ _2\"></span>van warrant<span class=\"_ _2\"></span>en plaats<span class=\"_ _2\"></span> in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>en er <span class=\"_ _26\"></span>werden geen <span class=\"_ _2\"></span>warranten u<span class=\"_ _2\"></span>itgeoefend<span class=\"_ _2\"></span> door leden van het<span class=\"_ _2\"></span> Executive Comit\u00e9<span class=\"_ _2\"></span> gedurende 202<span class=\"_ _2\"></span>3. In <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>vierde <span class=\"_ _0\"></span>kwartaal <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>2023, <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>enkele <span class=\"_ _0\"></span>wijzingen in <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>senior <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>bekend gemaakt <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verdere <span class=\"_ _2\"></span>opvolgingsplan<span class=\"_ _2\"></span>ning <span class=\"_ _2\"></span>binnen <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep. In <span class=\"_ _26\"></span>deze context <span class=\"_ _26\"></span>werd een<span class=\"_ _2\"></span> overeenkomst <span class=\"_ _2\"></span>gesloten <span class=\"_ _26\"></span>met de <span class=\"_ _26\"></span>heer Stefaan <span class=\"_ _26\"></span>Haspeslagh, waarb<span class=\"_ _2\"></span>ij zijn <span class=\"_ _26\"></span>respectievelijke functies <span class=\"_ _26\"></span>als CFO<span class=\"_ _2\"></span> en <span class=\"_ _25\"></span>COO <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>be\u00ebindigd <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _50\"></span>2023. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>heer <span class=\"_ _25\"></span>Haspeslagh <span class=\"_ _50\"></span>blijft <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>als <span class=\"_ _32\"></span>bestuurder<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en voorzitter <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>raad van <span class=\"_ _26\"></span>bestuur en <span class=\"_ _2\"></span>dit tot <span class=\"_ _26\"></span>de volge<span class=\"_ _2\"></span>nde alg<span class=\"_ _2\"></span>emene vergade<span class=\"_ _2\"></span>ring <span class=\"_ _2\"></span>van aan<span class=\"_ _2\"></span>deelhouders. Op 1 januari 2024 trad de heer Miguel de <span class=\"_ _2\"></span>Potter toe tot het Execu<span class=\"_ _2\"></span>tive Committe<span class=\"_ _2\"></span>e als de nieuwe CFO, en <span class=\"_ _0\"></span>mevrouw <span class=\"_ _0\"></span>Sandra <span class=\"_ _0\"></span>Hoeylaerts heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>functie <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Chief <span class=\"_ _0\"></span>Transformation <span class=\"_ _0\"></span>Officer <span class=\"_ _0\"></span>(CTO) o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> op 1 <span class=\"_ _2\"></span>januari <span class=\"_ _2\"></span>2024. Het <span class=\"_ _2\"></span>nieuwe E<span class=\"_ _2\"></span>xecutive C<span class=\"_ _2\"></span>ommittee <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>vanaf 1 <span class=\"_ _26\"></span>januari 2024 <span class=\"_ _2\"></span>uit de heer <span class=\"_ _2\"></span>Luc Tack<span class=\"_ _2\"></span> (CEO), mevrouw Sandra<span class=\"_ _2\"></span> Hoeylaerts (C<span class=\"_ _2\"></span>TO) en de heer Migu<span class=\"_ _2\"></span>el de Potter (CFO).  De <span class=\"_ _1c\"></span>volgende <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>es <span class=\"_ _1c\"></span>met <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erbonden <span class=\"_ _0\"></span>partijen <span class=\"_ _1c\"></span>vonden <span class=\"_ _0\"></span>plaats <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>bedrijven <span class=\"_ _1c\"></span>die <span class=\"_ _0\"></span>eigendom zijn van de heer <span class=\"_ _2\"></span>Luc Tack in 2023: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _2\"></span>Kerley, <span class=\"_ _2\"></span>Inc. ver<span class=\"_ _2\"></span>huurt een <span class=\"_ _2\"></span>kantoorrui<span class=\"_ _2\"></span>mte v<span class=\"_ _2\"></span>an het <span class=\"_ _2\"></span>Phoenix h<span class=\"_ _2\"></span>oofdkantoor (V<span class=\"_ _2\"></span>erenigde </span></span>Staten) aan Talala<span class=\"_ _2\"></span>y Global (Verenigd<span class=\"_ _2\"></span>e Staten). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Kuhlmann <span class=\"_ _0\"></span>Europe <span class=\"_ _0\"></span>heeft <span class=\"_ _1c\"></span>ijzerchloride<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>natronloog verkocht <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>Truck- <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>Tankcleaning <span class=\"_ _0\"></span>Tack </span></span>nv<span class=\"ls0\">. </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _29\"> </span>Group <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>juridische <span class=\"_ _29\"> </span>diensten <span class=\"_ _29\"> </span>verle<span class=\"_ _2\"></span>end <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>Latexco, <span class=\"_ _29\"> </span>terwijl <span class=\"_ _29\"> </span>DYKA <span class=\"_ _29\"> </span>Group </span></span>(segment Industrial Soluti<span class=\"_ _2\"></span>ons) Latexco verving in hu<span class=\"_ _2\"></span>n samenwerking me<span class=\"_ _2\"></span>t het Soudal-Quickstep team tijdens de T<span class=\"_ _2\"></span>our de France v<span class=\"_ _2\"></span>an 2023. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Picanol <span class=\"_ _26\"></span>nv <span class=\"_ _2\"></span>voerde <span class=\"_ _26\"></span>commerci\u00eble <span class=\"_ _26\"></span>transacties <span class=\"_ _2\"></span>uit <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>betrekking <span class=\"_ _26\"></span>tot d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>verkoop <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>wisselstukken </span></span>van weefmachines.<span class=\"_ _2\"></span> Deze <span class=\"_ _0\"></span>transacties worden <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet-significant <span class=\"_ _0\"></span>beschouwd en <span class=\"_ _1c\"></span>werden afgesloten <span class=\"_ _0\"></span>tegen m<span class=\"_ _0\"></span>arktconfor<span class=\"_ _2\"></span>me voorwaarden en werd<span class=\"_ _26\"></span>en goedgekeurd door de raad <span class=\"_ _2\"></span>van bestuur. Enkele <span class=\"_ _1b\"> </span>familieleden<span class=\"_ _2\"></span>  van<span class=\"_ _2\"></span>  d<span class=\"_ _2\"></span>e  he<span class=\"_ _2\"></span>er <span class=\"_ _1b\"> </span>Luc <span class=\"_ _1b\"> </span>Tack  w<span class=\"_ _2\"></span>orden <span class=\"_ _1e\"> </span>tewerkgesteld  d<span class=\"_ _2\"></span>oor <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>groep <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"> </span>hebben <span class=\"_ _1e\"> </span>een adviserende <span class=\"_ _32\"></span>rol <span class=\"_ _32\"></span>binnen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep. <span class=\"_ _32\"></span>Deze <span class=\"_ _32\"></span>overeenko<span class=\"_ _2\"></span>msten <span class=\"_ _32\"></span>werden <span class=\"_ _25\"></span>afgesloten <span class=\"_ _32\"></span>tegen <span class=\"_ _32\"></span>marktconf<span class=\"_ _2\"></span>orme voorwaarden <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>goedgekeurd <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>raad <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>bestuur. <span class=\"_ _26\"></span>Mevrouw <span class=\"_ _56\"></span>Laurie <span class=\"_ _26\"></span>Tack <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>benoemd als niet-uitvoerend bes<span class=\"_ _2\"></span>tuurder op de alg<span class=\"_ _2\"></span>emene vergad<span class=\"_ _2\"></span>ering van aandeelh<span class=\"_ _2\"></span>ouders op 9 mei <span class=\"_ _2\"></span>2023. Er <span class=\"_ _1e\"> </span>werden <span class=\"_ _1b\"> </span>geen <span class=\"_ _1e\"> </span>andere <span class=\"_ _1e\"> </span>transacties <span class=\"_ _1e\"> </span>gedaan <span class=\"_ _1e\"> </span>met  d<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>leden <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1b\"> </span>Executive<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>Comm<span class=\"_ _0\"></span>ittee <span class=\"_ _1e\"> </span>behalve diegene hierbov<span class=\"_ _2\"></span>en vermeld<span class=\"ls1b\">.<span class=\"_ _6d\"> </span></span>Transacties met de <span class=\"_ _2\"></span>leden van<span class=\"_ _2\"></span> de raad van bestuur: Leden<span class=\"fc8\"> </span>Bezoldigingen in EUR 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Management Depr<span class=\"_ _2\"></span>ez bv, vertegenwo<span class=\"_ _2\"></span>ordigd door h<span class=\"_ _2\"></span>aar permanente v<span class=\"_ _2\"></span>ertegenwoor<span class=\"_ _2\"></span>diger mevr. Veerle D<span class=\"_ _2\"></span>eprez (onafhankelijk<span class=\"_ _2\"></span>e niet-<span class=\"_ _6d\"> </span>uitvoerend<span class=\"_ _2\"></span> bestuurder). Li<span class=\"_ _2\"></span>d van de raad van bestuu<span class=\"_ _2\"></span>r vanaf 6 juni 2017. Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  23.000  Totale bezoldigin<span class=\"_ _2\"></span>g 56.000 <span class=\"ls0\"> </span>50.500 <span class=\"ls0\"> </span>ANBA bvba, ver<span class=\"_ _2\"></span>tegenwoordigd do<span class=\"_ _2\"></span>or haar permanent<span class=\"_ _2\"></span>e vertegenwoor<span class=\"_ _2\"></span>diger mevr. Anne-Marie<span class=\"_ _2\"></span> Baeyaert<span class=\"_ _2\"></span> (onafhank<span class=\"_ _2\"></span>elijke niet-uitvoer<span class=\"_ _2\"></span>end bestuurde<span class=\"_ _2\"></span>r). Lid van de raad van<span class=\"_ _2\"></span> bestuur v<span class=\"_ _2\"></span>anaf 6 juni 2017. Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Aanvullende<span class=\"_ _2\"></span> vaste vergoedi<span class=\"_ _2\"></span>ng voor voorzitt<span class=\"_ _2\"></span>er auditcomit\u00e9 5.000  3.000  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  23.000  Totale bezoldigin<span class=\"_ _2\"></span>g 61.000 <span class=\"ls0\"> </span>53.500 <span class=\"ls0\"> </span>Stefaan Haspesl<span class=\"_ _2\"></span>agh (uitvoere<span class=\"_ _2\"></span>nd bestuurde<span class=\"_ _2\"></span>r) Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Aanvullende<span class=\"_ _2\"></span> vaste vergoedi<span class=\"_ _2\"></span>ng voor voorzitt<span class=\"_ _2\"></span>er raad van best<span class=\"_ _2\"></span>uur<span class=\"_ _0\"></span> 132.500  72.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  15.000  Totale bezoldigin<span class=\"_ _2\"></span>g 188.500 <span class=\"ls0\"> </span>115.000 <span class=\"ls0\"> </span>Luc Tack (ui<span class=\"_ _2\"></span>tvoerend bestuur<span class=\"_ _2\"></span>der) Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  15.000  Totale bezoldigin<span class=\"_ _2\"></span>g 56.000 <span class=\"ls0\"> </span>42.500 <span class=\"ls0\"> </span>Karel Vinc<span class=\"_ _2\"></span>k (niet-uitvoere<span class=\"_ _2\"></span>nd bestuurde<span class=\"_ _2\"></span>r) Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  15.500  Totale bezoldigin<span class=\"_ _2\"></span>g 56.000 <span class=\"ls0\"> </span>43.000 <span class=\"ls0\"> </span>Wouter De G<span class=\"_ _2\"></span>eest (onafhankel<span class=\"_ _2\"></span>ijke niet-<span class=\"_ _6d\"> </span>uitvoerend<span class=\"_ _2\"></span> bestuurder van<span class=\"_ _2\"></span>af 11 mei 2021)<span class=\"ls0\"> </span>Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  22.000  Totale bezoldigin<span class=\"_ _2\"></span>g 56.000 <span class=\"ls0\"> </span>49.500 <span class=\"ls0\"> </span>Laurie Tack<span class=\"_ _2\"></span> (niet-uitvoerend<span class=\"_ _2\"></span> bestuurde<span class=\"_ _2\"></span>r) Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 28.911  - Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 8.000  - Totale bezoldigin<span class=\"_ _2\"></span>g 36.911 <span class=\"ls0\"> </span>0 <span class=\"ls0\"> </span>Pasma nv, vertegenwo<span class=\"_ _2\"></span>ordigd door<span class=\"_ _2\"></span> haar permanente v<span class=\"_ _2\"></span>ertegenwoor<span class=\"_ _2\"></span>diger mr. Patrick St<span class=\"_ _2\"></span>everlynck (niet-uitv<span class=\"_ _2\"></span>oerend bestuurde<span class=\"_ _2\"></span>r). Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 28.911  - Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 8.000  - Totale bezoldigin<span class=\"_ _2\"></span>g 36.911 <span class=\"ls0\"> </span>0 <span class=\"ls0\"> </span>Ann Vereeck<span class=\"_ _2\"></span>e bv, vertegenwoo<span class=\"_ _2\"></span>rdigd door haar <span class=\"_ _2\"></span>permanente vertegenwo<span class=\"_ _2\"></span>ordiger mevr. Ann <span class=\"_ _2\"></span>Vereecke (onafhank<span class=\"_ _2\"></span>elijke niet-uitvoer<span class=\"_ _2\"></span>end bestuurde<span class=\"_ _2\"></span>r) Lid van de raad v<span class=\"_ _2\"></span>an bestuur vanaf 9 mei 2023.<span class=\"_ _2\"></span> Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 28.911  - Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 8.000  - Totale bezoldigin<span class=\"_ _2\"></span>g 36.911 <span class=\"ls0\"> </span>0 <span class=\"ls0\"> </span>Totaal 584.233 <span class=\"ls0\"> </span>354.000 30.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Honoraria v<span class=\"_ _2\"></span>an de Commissaris </span></span>KPMG <span class=\"_ _25\"></span>R\u00e9viseurs <span class=\"_ _50\"></span>d'Entreprises <span class=\"_ _50\"></span>/ <span class=\"_ _25\"></span>Bedrijfsrevisoren <span class=\"_ _50\"></span>BV/SRL, <span class=\"_ _50\"></span>vertegenwoordigd <span class=\"_ _50\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>heer <span class=\"_ _50\"></span>Joachim Hoebeeck, werd<span class=\"_ _2\"></span> herbenoemd tot <span class=\"_ _2\"></span>commissaris door d<span class=\"_ _2\"></span>e aandeelhouders<span class=\"_ _2\"></span>vergadering op 1<span class=\"_ _2\"></span>0 mei 2022.  De door de gr<span class=\"_ _2\"></span>oep aan de commissari<span class=\"_ _2\"></span>s betaalde vergoedin<span class=\"_ _2\"></span>gen bedroegen<span class=\"ff8 fs7 fc7\">:<span class=\"ff2 fs0\"> </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>Audit Audit gerelateerde diensten Overige Totaal KPMG (Belgi\u00eb)<span class=\"_ _2\"></span> 0,5 0,1 0,1 0,7 KPMG (buiten <span class=\"_ _2\"></span>Belgi\u00eb) 0,7 0,0 0,0 0,8 Totaal 1,3 0,1 0,1 1,4 (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Audit Audit gerelateerde diensten Overige Totaal KPMG (Belgi\u00eb)<span class=\"_ _2\"></span> 0,3 0,1 - 0,4 KPMG (buiten <span class=\"_ _2\"></span>Belgi\u00eb) 0,8 - 0,0 0,8 Totaal 1,0 0,1 0,0 1,2 31.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Gebeurtenisse<span class=\"_ _2\"></span>n na balansdatum </span></span>Op 1<span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>januari 2024 vond <span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>grote brand <span class=\"_ _0\"></span>plaats in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>gebouw naast <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>extern magazijn v<span class=\"_ _0\"></span>an PB Gelatins  UK  Ltd. <span class=\"_ _33\"> </span>(segmen<span class=\"_ _2\"></span>t  Bio<span class=\"_ _0\"></span>-valorization)  in  Bridgend,  dat  werd <span class=\"_ _4f\"> </span>gebruikt  voor <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pslag  van gelatineproducten.<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>opgeslagen <span class=\"_ _32\"></span>voorraad, <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>brutoboekwaarde <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>ongeveer <span class=\"_ _32\"></span>9,7 <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>iljoen GBP, <span class=\"_ _25\"></span>werd <span class=\"_ _32\"></span>aangetast. <span class=\"_ _25\"></span>Hoewel <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>voo<span class=\"_ _0\"></span>rraad <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erzekerd<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>is, <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>no<span class=\"_ _0\"></span>g <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>brutowaarde volledig door <span class=\"_ _0\"></span>de verzekeringsopbreng<span class=\"_ _2\"></span>st <span class=\"_ _0\"></span>zal worden <span class=\"_ _0\"></span>gerecupere<span class=\"_ _2\"></span>erd<span class=\"ls1b\">. <span class=\"_ _0\"></span></span>De <span class=\"_ _0\"></span>impact op de o<span class=\"_ _0\"></span>perationele en commerci\u00eble ac<span class=\"_ _2\"></span>tiviteiten van PB G<span class=\"_ _2\"></span>elatins UK Ltd. wor<span class=\"_ _2\"></span>dt verwacht beperk<span class=\"_ _2\"></span>t te zijn.<span class=\"_ _6d\"> </span>32.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Ondernemingen va<span class=\"_ _2\"></span>n de groep </span></span>Hieronder zijn all<span class=\"_ _2\"></span>e ondernemingen <span class=\"_ _2\"></span>van de groep ver<span class=\"_ _2\"></span>meld. Het totaal aantal ge<span class=\"_ _2\"></span>consolideerde <span class=\"_ _2\"></span>ondernemingen be<span class=\"_ _2\"></span>draagt <span class=\"ls2\">76<span class=\"_ _6d\"> </span></span>36<span class=\"_ _6d\"> </span>. De <span class=\"_ _20\"> </span>lijst <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>ondernemingen <span class=\"_ _20\"> </span>op <span class=\"_ _20\"> </span>31 <span class=\"_ _27\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>2023 <span class=\"_ _27\"> </span>geconsolide<span class=\"_ _2\"></span>erd <span class=\"_ _20\"> </span>volgens <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>volledige consolidatiemeth<span class=\"_ _2\"></span>ode: Onderneming Adres Belgisch ondernemings-<span class=\"_ _6d\"> </span>nummer Eigendom Europa Belgi\u00eb DYKA Plastic<span class=\"_ _2\"></span>s nv 3900 Pelt 0414467340 100%<span class=\"ls0\"> </span>Belgi\u00eb Tessenderl<span class=\"_ _2\"></span>o Chemie Internati<span class=\"_ _2\"></span>onal nv 1050 Brussel<span class=\"_ _2\"></span>s 0407247372 100%<span class=\"ls0\"> </span>Belgi\u00eb Tessenderl<span class=\"_ _2\"></span>o Group nv 1050 Brussel<span class=\"_ _2\"></span>s 0412101728 Moedermaatsc<span class=\"_ _2\"></span>happij Belgi\u00eb Tessenderl<span class=\"_ _2\"></span>o Development Services <span class=\"_ _2\"></span>nv 1050 Brussel<span class=\"_ _2\"></span>s 0724619989 100%<span class=\"ls0\"> </span>Belgi\u00eb T-Power Energy Ser<span class=\"_ _2\"></span>vices bv 1050 Brussel<span class=\"_ _2\"></span>s 0838489378 100%<span class=\"ls0\"> </span>Belgi\u00eb T-Power nv 1050 Brussel<span class=\"_ _2\"></span>s 0875650771 100%<span class=\"ls0\"> </span>Belgi\u00eb Picanol nv 8900 Ieper 0405502362 100%<span class=\"ls0\"> </span>Belgi\u00eb Picanol Gr<span class=\"_ _2\"></span>oup nv  8900 Ieper 0643795829 100%<span class=\"ls0\"> </span>Belgi\u00eb Melott<span class=\"_ _2\"></span>e nv 3520 Zonhoven<span class=\"_ _2\"></span> 0407155421 100%<span class=\"ls0\"> </span>Belgi\u00eb Proferro<span class=\"_ _2\"></span> nv 8900 Ieper 0438243426 100%<span class=\"ls0\"> </span>Belgi\u00eb Psicontro<span class=\"_ _2\"></span>l nv 8900 Ieper 0437446145 100%<span class=\"ls0\"> </span>Tsjechische<span class=\"_ _2\"></span> Republiek DYKA s.r.o. 27361 Velka Dobr<span class=\"_ _2\"></span>a 100%<span class=\"ls0\"> </span>Frankrijk Akiolis <span class=\"_ _2\"></span>Group SAS 72100 Le Mans<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Frankrijk Atemax France SA<span class=\"_ _2\"></span>S 72100 Le Mans<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Frankrijk Burckl\u00e9 SAS 68290 Bourbach<span class=\"_ _2\"></span>-<span class=\"ls58\">le</span>-Bas 100%<span class=\"ls0\"> </span>Frankrijk DYKA SAS 62140 Sainte Austr<span class=\"_ _2\"></span>eberthe 100%<span class=\"ls0\"> </span>Frankrijk DYKA Tube SAS<span class=\"_ _2\"></span> 18570 La Chapelle-Saint<span class=\"_ _2\"></span>-Ursin 100%<span class=\"ls0\"> </span>Frankrijk DYKA R\u00e9seaux SAS<span class=\"_ _2\"></span> 27600 Gaillon 100%<span class=\"ls0\"> </span>Frankrijk Etablissement<span class=\"_ _2\"></span>s Charvet P\u00e8r<span class=\"_ _2\"></span>e et Fils SAS 91490 Milly-<span class=\"ls6e\">La</span>-For\u00eat<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Frankrijk Etablissement<span class=\"_ _2\"></span>s Violleau SAS 79380  La For\u00eat s<span class=\"_ _2\"></span>ur S\u00e8vre 100%<span class=\"ls0\"> </span>Frankrijk Kuhlmann France SA<span class=\"_ _2\"></span>S 59120 Loos 100%<span class=\"ls0\"> </span>Frankrijk Tefipar SAS 59120 Loos 100%<span class=\"ls0\"> </span>Frankrijk Tessenderl<span class=\"_ _2\"></span>o Kerley France SAS<span class=\"ls0\"> </span>59120 Loos 100%<span class=\"ls0\"> </span>Frankrijk Tessenderl<span class=\"_ _2\"></span>o Services SARL 59120 Loos 100%<span class=\"ls0\"> </span>Frankrijk SCI Les Violet<span class=\"_ _2\"></span>tes 79380 La For\u00eat sur<span class=\"_ _2\"></span> S\u00e8vre 100%<span class=\"ls0\"> </span>Frankrijk Soleval Fran<span class=\"_ _2\"></span>ce SAS 72100 Le Mans<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Duitslan<span class=\"_ _2\"></span>d BT Nylopl<span class=\"_ _2\"></span>ast GmbH 86551 Aichach<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Duitslan<span class=\"_ _2\"></span>d PB Gelati<span class=\"_ _2\"></span>ns GmbH 31582 Nienburg<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Hongarije BT Nylopl<span class=\"_ _2\"></span>ast Kft  3636 Vadna 100%<span class=\"ls0\"> </span>Luxemburg Terelux SA 2163 <span class=\"ls0\">Luxembour<span class=\"_ _2\"></span>g </span>100%<span class=\"ls0\"> </span>Polen DYKA Sp.z.o.o. 55<span class=\"ls0\">-221 Jelcz-Lasko<span class=\"_ _2\"></span>wice</span><span class=\"ls0\"> </span>100%<span class=\"ls0\"> </span>Roemeni\u00eb DYKA Plastic<span class=\"_ _2\"></span> Pipe Systems S.R.L. Cluj Napoca M<span class=\"_ _2\"></span>unicipalith - Cluj County 100%<span class=\"ls0\"> </span>Roemeni\u00eb Psicontro<span class=\"_ _2\"></span>l SRL 505400 Rasnov<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Slowakije DYKA SK s.r.o. 82109 <span class=\"ls0\">Bratisl<span class=\"_ _2\"></span>ava </span>100%<span class=\"ls0\"> </span>Spanje Akiolis <span class=\"_ _2\"></span>Iberia S.L. 08018 Barcelo<span class=\"_ _2\"></span>na 100%<span class=\"ls0\"> </span>Zwitserl<span class=\"_ _2\"></span>and Kuhlmann Switzerlan<span class=\"_ _2\"></span>d AG 5332 Rekingen 100%<span class=\"ls0\"> </span>Nederlan<span class=\"_ _2\"></span>d BT Nylopl<span class=\"_ _2\"></span>ast bv 3295 KG 's Gravend<span class=\"_ _2\"></span>eel 100%<span class=\"ls0\"> </span>Nederlan<span class=\"_ _2\"></span>d DYKA bv 8331 LJ Steenwijk<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>36 <span class=\"_ _0\"></span><span class=\"fs10\">In <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>Limburgse<span class=\"_ _0\"></span> R<span class=\"_ _0\"></span>ubber <span class=\"_ _0\"></span>Produkten <span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span><span class=\"ls70\">, <span class=\"_ _0\"></span></span>PB <span class=\"_ _0\"></span>Shengda <span class=\"_ _0\"></span>(Zheijang) <span class=\"_ _0\"></span>Biotechnolo<span class=\"_ _0\"></span>gy <span class=\"_ _0\"></span>Co. <span class=\"_ _0\"></span>Ltd<span class=\"_ _0\"></span><span class=\"ls70\">, </span>J<span class=\"_ _0\"></span>ohn <span class=\"_ _0\"></span>Davidson <span class=\"_ _0\"></span>Holdings <span class=\"_ _0\"></span>Ltd.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>DYKA <span class=\"_ _0\"></span>UK <span class=\"_ _0\"></span>Ltd. <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tbonden. <span class=\"_ _0\"></span>CP </span>Sciontec AGDEV Inc heeft zijn naam ge<span class=\"_ _0\"></span>wijzigd in <span class=\"_ _0\"></span>Tesse<span class=\"_ _0\"></span>nderlo Kerley Philippines Inc.<span class=\"_ _0\"></span><span class=\"ls41\">. </span>Tessen<span class=\"_ _0\"></span>derlo Singapore Pte Ltd. w<span class=\"_ _0\"></span>erd opgericht in 2023. Naar aanleid<span class=\"_ _0\"></span>ing van de acquisi<span class=\"_ _0\"></span>tie van <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- Acqu<span class=\"_ _0\"></span>isities en <span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>kopen) verw<span class=\"_ _0\"></span>ierf de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>16 jurid<span class=\"_ _0\"></span>ische en<span class=\"_ _0\"></span>titeiten <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Picanol Gr<span class=\"_ _0\"></span>oup, <span class=\"_ _0\"></span>waarvan <span class=\"_ _50\"></span>Verbrugge <span class=\"_ _0\"></span>nv <span class=\"_ _0\"></span>in 2023 fuseerde met Picano<span class=\"_ _0\"></span>l nv.<span class=\"fs0\"> </span><div class=\"c w283 h29 gs3fc\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Nederlan<span class=\"_ _2\"></span>d </div></div><div class=\"c w284 h29 gs3fd\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Netherl<span class=\"_ _2\"></span>ands bv </div></div><div class=\"c w285 h29 gs3fe\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">4825 AV Breda<span class=\"_ _2\"></span> </div></div><div class=\"c w287 h29 gs3ff\"><div class=\"t m0 xa6 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w283 ha6 gs400\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Nederlan<span class=\"_ _2\"></span>d </div></div><div class=\"c w284 ha6 gs401\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o NL Holding bv </div></div><div class=\"c w285 ha6 gs402\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">4825 AV Breda<span class=\"_ _2\"></span> </div></div><div class=\"c w287 ha6 gs403\"><div class=\"t m0 xa6 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w283 h27 gs404\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb </div></div><div class=\"c w284 h27 gs405\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">John Davi<span class=\"_ _2\"></span>dson Pipes Ltd. </div></div><div class=\"c w285 h27 gs406\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Edinburgh EH3 8UL<span class=\"_ _2\"></span> </div></div><div class=\"c w287 h27 gs407\"><div class=\"t m0 xa6 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w283 h24 gs408\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb </div></div><div class=\"c w284 h24 gs409\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">PB Gelati<span class=\"_ _2\"></span>ns UK Ltd. </div></div><div class=\"c w285 h24 gs40a\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Pontypridd<span class=\"_ _2\"></span> CF 375 SQ </div></div><div class=\"c w287 h24 gs40b\"><div class=\"t m0 xa6 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w283 h24 gs40c\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb </div></div><div class=\"c w284 h24 gs40d\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Holding UK Ltd. </div></div><div class=\"c w285 h24 gs40e\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Pontypridd<span class=\"_ _2\"></span> CF 375 SQ </div></div><div class=\"c w287 h24 gs40f\"><div class=\"t m0 xa6 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h86 gs410\"><div class=\"t m0 x7 h2b y9ed ff2 fs7 fc4 sc0 ls0 ws0\">Verenigde Staten </div></div><div class=\"c w288 h29 gs411\"><div class=\"t m0 x7 h6 y9ea ff2 fs4 fc0 sc0 ls0 ws0\">Verenigde St<span class=\"_ _2\"></span>aten </div></div><div class=\"c w289 h29 gs412\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Environmental<span class=\"_ _2\"></span>ly Clean </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Systems LLC </div></div><div class=\"c w28a h29 gs413\"><div class=\"t m0 x7 h6 y9ea ff2 fs4 fc0 sc0 ls0 ws0\">Dover, DE 19904<span class=\"_ _2\"></span> </div></div><div class=\"c w28c h29 gs414\"><div class=\"t m0 x7 h6 y9ea ff2 fs4 fc0 sc0 ls0 ws0\">69,01% </div></div><div class=\"c w288 h27 gs415\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Verenigde St<span class=\"_ _2\"></span>aten </div></div><div class=\"c w289 h27 gs416\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">ECS Myton, LLC </div></div><div class=\"c w28a h27 gs417\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Dover, DE 19904<span class=\"_ _2\"></span> </div></div><div class=\"c w28c h27 gs418\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">51,00% </div></div><div class=\"c w288 h24 gs419\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Verenigde St<span class=\"_ _2\"></span>aten </div></div><div class=\"c w289 h24 gs41a\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Kerley Trad<span class=\"_ _2\"></span>ing Inc. </div></div><div class=\"c w28a h24 gs41b\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Wilmington, DE 1<span class=\"_ _2\"></span>9801 </div></div><div class=\"c w28c h24 gs41c\"><div class=\"t m0 x38 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs41d\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Verenigde St<span class=\"_ _2\"></span>aten </div></div><div class=\"c w289 h24 gs41e\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">MPR Service<span class=\"_ _2\"></span>s Inc. </div></div><div class=\"c w28a h24 gs41f\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Wilmington, DE 1<span class=\"_ _2\"></span>9801 </div></div><div class=\"c w28c h24 gs420\"><div class=\"t m0 x38 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs421\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Verenigde St<span class=\"_ _2\"></span>aten </div></div><div class=\"c w289 h24 gs422\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">PB Leiner<span class=\"_ _2\"></span> USA Corporation </div></div><div class=\"c w28a h24 gs423\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Davenport<span class=\"_ _2\"></span>, Iowa 52806 </div></div><div class=\"c w28c h24 gs424\"><div class=\"t m0 x38 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h27 gs425\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Verenigde St<span class=\"_ _2\"></span>aten </div></div><div class=\"c w289 h27 gs426\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Picanol of<span class=\"_ _2\"></span> America </div></div><div class=\"c w28a h27 gs427\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Greenvi<span class=\"_ _2\"></span>lle,  SC 29605 </div></div><div class=\"c w28c h27 gs428\"><div class=\"t m0 x38 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h27 gs429\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Verenigde St<span class=\"_ _2\"></span>aten </div></div><div class=\"c w289 h27 gs42a\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley, Inc. </div></div><div class=\"c w28a h27 gs42b\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Dover, DE 19904<span class=\"_ _2\"></span> </div></div><div class=\"c w28c h27 gs42c\"><div class=\"t m0 x38 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs42d\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Verenigde St<span class=\"_ _2\"></span>aten </div></div><div class=\"c w289 h24 gs42e\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o USA Inc. </div></div><div class=\"c w28a h24 gs42f\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Dover, DE 19904<span class=\"_ _2\"></span> </div></div><div class=\"c w28c h24 gs430\"><div class=\"t m0 x38 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w28d h86 gs431\"><div class=\"t m0 x7 h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Rest van de wereld </div></div><div class=\"c w288 h24 gs432\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Argentini\u00eb </div></div><div class=\"c w291 h24 gs433\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">PB Leiner<span class=\"_ _2\"></span> Argentina SA </div></div><div class=\"c w28e h24 gs434\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Ciudad Aut\u00f3no<span class=\"_ _2\"></span>ma de Buenos Air<span class=\"_ _2\"></span>es </div></div><div class=\"c w290 h24 gs435\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h27 gs436\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Wit-rusland </div></div><div class=\"c w291 h27 gs437\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley Bela LLC </div></div><div class=\"c w28e h27 gs438\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">220036 Minsk </div></div><div class=\"c w290 h27 gs439\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h29 gs43a\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Brazili\u00eb </div></div><div class=\"c w291 h29 gs43b\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">PB Brasil<span class=\"_ _2\"></span> Industria e Comerci<span class=\"_ _2\"></span>o </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">de Gelat<span class=\"_ _2\"></span>inas Ltda </div></div><div class=\"c w28e h29 gs43c\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Acorizal, Mat<span class=\"_ _2\"></span>o Grosso CEP 78480-000<span class=\"_ _2\"></span> </div></div><div class=\"c w290 h29 gs43d\"><div class=\"t m0 x2e h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">60%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs43e\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Brazili\u00eb </div></div><div class=\"c w291 h24 gs43f\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Picanol do<span class=\"_ _2\"></span> Brazil  </div></div><div class=\"c w28e h24 gs440\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Americana, SP CE<span class=\"_ _2\"></span>P 13471-030   </div></div><div class=\"c w290 h24 gs441\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs442\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Brazili\u00eb </div></div><div class=\"c w291 h24 gs443\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley Brasil L<span class=\"_ _2\"></span>tda. </div></div><div class=\"c w28e h24 gs444\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">13091<span class=\"ls0\">-611</span><span class=\"ls0\"> Campinas <span class=\"_ _2\"></span>- <span class=\"ls6f\">SP</span> </span></div></div><div class=\"c w290 h24 gs445\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h29 gs446\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Chili </div></div><div class=\"c w291 h29 gs447\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Kerley Lat<span class=\"_ _2\"></span>inoamericana </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Comerciali<span class=\"_ _2\"></span>zadora Limitada </div></div><div class=\"c w28e h29 gs448\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">9358 Santiago </div></div><div class=\"c w290 h29 gs449\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h29 gs44a\"><div class=\"t m0 x7 h6 y9ea ff2 fs4 fc0 sc0 ls0 ws0\">China </div></div><div class=\"c w291 h29 gs44b\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">PB Gelati<span class=\"_ _2\"></span>ns (Heilongjiang) Co. </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Ltd. </div></div><div class=\"c w28e h29 gs44c\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Xinyi Vil<span class=\"_ _2\"></span>lage, Kongguo County, Nehe<span class=\"_ _2\"></span> City,  </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Qiqihaer Ci<span class=\"_ _2\"></span>ty, Heilongjiang Provinc<span class=\"_ _2\"></span>e  </div></div><div class=\"c w290 h29 gs44d\"><div class=\"t m0 x7 h6 y9ea ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h26 gs44e\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">China </div></div><div class=\"c w291 h26 gs44f\"><div class=\"t m0 x7 h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">PB Leiner<span class=\"_ _2\"></span> (Hainan) </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Biotec<span class=\"_ _2\"></span>hnology Co. Ltd. </div></div><div class=\"c w28e h26 gs450\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Chengmai Count<span class=\"_ _2\"></span>y - Hainan Province </div></div><div class=\"c w290 h26 gs451\"><div class=\"t m0 x2e h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">80%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h26 gs452\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">China </div></div><div class=\"c w291 h26 gs453\"><div class=\"t m0 x7 h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">Picanol (Suzhou <span class=\"_ _2\"></span>Industrial Par<span class=\"_ _2\"></span>k) </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Textile Mac<span class=\"_ _2\"></span>hinery Co.,Ltd. </div></div><div class=\"c w28e h26 gs454\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Suzhou <span class=\"ff3\">\u2013</span> Jiangsu Pro<span class=\"_ _2\"></span>vince </div></div><div class=\"c w290 h26 gs455\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h26 gs456\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">China </div></div><div class=\"c w291 h26 gs457\"><div class=\"t m0 x7 h6 y13e ff2 fs4 fc0 sc0 ls0 ws0\">Picanol (Suzhou)<span class=\"_ _2\"></span> Trading </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Co.,Ltd </div></div><div class=\"c w28e h26 gs458\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Suzhou <span class=\"ff3\">\u2013</span> Jiangsu Pro<span class=\"_ _2\"></span>vince </div></div><div class=\"c w290 h26 gs459\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 hd8 gs45a\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Costa Ric<span class=\"_ _2\"></span>a </div></div><div class=\"c w291 hd8 gs45b\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley Costa R<span class=\"_ _2\"></span>ica </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls6f ws0\">SA<span class=\"ls0\"> </span></div></div><div class=\"c w28e hd8 gs45c\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">La Union Tres <span class=\"_ _2\"></span>Rios - Cartago </div></div><div class=\"c w290 hd8 gs45d\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs45e\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">India </div></div><div class=\"c w291 h24 gs45f\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Picanol Indi<span class=\"_ _2\"></span>a </div></div><div class=\"c w28e h24 gs460\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">New Delhi<span class=\"_ _2\"></span>, India, 110 015 </div></div><div class=\"c w290 h24 gs461\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h29 gs462\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">India </div></div><div class=\"c w291 h29 gs463\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley India </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Private Lt<span class=\"_ _2\"></span>d. </div></div><div class=\"c w28e h29 gs464\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Gurgaon, Haryana, 12<span class=\"_ _2\"></span>2018, </div></div><div class=\"c w290 h29 gs465\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs466\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Indonesi\u00eb </div></div><div class=\"c w291 h24 gs467\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">PT. Picanol Indo<span class=\"_ _2\"></span>nesia </div></div><div class=\"c w28e h24 gs468\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Bandung 40261, West<span class=\"_ _2\"></span> Java </div></div><div class=\"c w290 h24 gs469\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h27 gs46a\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Japan </div></div><div class=\"c w291 h27 gs46b\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">TKI Japan KK </div></div><div class=\"c w28e h27 gs46c\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Tokyo - Chiyoda<span class=\"_ _2\"></span>-<span class=\"ls46\">ku</span> </div></div><div class=\"c w290 h27 gs46d\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h27 gs46e\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Mexico </div></div><div class=\"c w291 h27 gs46f\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Picanol de<span class=\"_ _2\"></span> Mexico </div></div><div class=\"c w28e h27 gs470\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">08400, Mexico D.F.<span class=\"_ _2\"></span> </div></div><div class=\"c w290 h27 gs471\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h29 gs472\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Mexico </div></div><div class=\"c w291 h29 gs473\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley Mexic<span class=\"_ _2\"></span>o SA </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">de CV </div></div><div class=\"c w28e h29 gs474\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">Ciudad Obre<span class=\"_ _2\"></span>gon, Estado de Sonor<span class=\"_ _2\"></span>a </div></div><div class=\"c w290 h29 gs475\"><div class=\"t m0 x7 h6 y13d ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs476\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Paraguay </div></div><div class=\"c w291 h24 gs477\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Maramba S.R.L. </div></div><div class=\"c w28e h24 gs478\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Chacoi Vill<span class=\"_ _2\"></span>a Hayes - Asuncion <span class=\"_ _2\"></span>del Paraguay </div></div><div class=\"c w290 h24 gs479\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs47a\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Peru </div></div><div class=\"c w291 h24 gs47b\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">TKP Peru S.A.C. </div></div><div class=\"c w28e h24 gs47c\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Ciudad de Li<span class=\"_ _2\"></span>ma - Provincia de Li<span class=\"_ _2\"></span>ma </div></div><div class=\"c w290 h24 gs47d\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h29 gs47e\"><div class=\"t m0 x7 h6 y9ea ff2 fs4 fc0 sc0 ls0 ws0\">Filipijne<span class=\"_ _2\"></span>n </div></div><div class=\"c w291 h29 gs47f\"><div class=\"t m0 x7 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley Philippine<span class=\"_ _2\"></span>s </div><div class=\"t m0 x7 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">Inc. </div></div><div class=\"c w28e h29 gs480\"><div class=\"t m0 x7 h6 y9ea ff2 fs4 fc0 sc0 ls0 ws0\">Don Jos\u00e9<span class=\"_ _2\"></span>, Sta. Rosa Laguna 4026 </div></div><div class=\"c w290 h29 gs481\"><div class=\"t m0 x7 h6 y9ea ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h27 gs482\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Singapore </div></div><div class=\"c w291 h27 gs483\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Singapore Pte. Lt<span class=\"_ _2\"></span>d.  </div></div><div class=\"c w28e h27 gs484\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">338729 Singapore<span class=\"_ _2\"></span>  </div></div><div class=\"c w290 h27 gs485\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h24 gs486\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Turkije </div></div><div class=\"c w291 h24 gs487\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Picanol Tek<span class=\"_ _2\"></span>stil Makinalari </div></div><div class=\"c w28e h24 gs488\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">34149 Yesilkoy<span class=\"_ _2\"></span>, Istanbul </div></div><div class=\"c w290 h24 gs489\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w288 h105 gs48a\"><div class=\"t m0 x7 h6 yf40 ff2 fs4 fc0 sc0 ls0 ws0\">Turkije </div></div><div class=\"c w291 h105 gs48b\"><div class=\"t m0 x7 h6 y9ce ff2 fs4 fc0 sc0 ls0 ws0\">Tessenderl<span class=\"_ _2\"></span>o Kerley Turkey<span class=\"_ _2\"></span> </div><div class=\"t m0 x7 h6 yf40 ff2 fs4 fc0 sc0 ls0 ws0\">Tarim Ve Kimya <span class=\"_ _2\"></span>Sanayi Ve. Tic. </div><div class=\"t m0 x7 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">Ltd. STI </div></div><div class=\"c w28e h105 gs48c\"><div class=\"t m0 x7 h6 yf40 ff2 fs4 fc0 sc0 ls0 ws0\">35730 Kemalpasa - I<span class=\"_ _2\"></span>zmir </div></div><div class=\"c w290 h105 gs48d\"><div class=\"t m0 x7 h6 yf40 ff2 fs4 fc0 sc0 lsf ws0\">100%<span class=\"_ _6d\"> </span><span class=\"ls0\"> </span></div></div>De <span class=\"_ _53\"> </span>lijst <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _35\"> </span>o<span class=\"_ _0\"></span>ndernemingen <span class=\"_ _35\"> </span>per <span class=\"_ _35\"> </span>31 <span class=\"_ _35\"> </span>december <span class=\"_ _35\"> </span>2023 <span class=\"_ _53\"> </span>geconsolideerd <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de vermogensmutatie<span class=\"_ _2\"></span>methode: De  lijst  van  de  niet-geconsolideerde  onderne<span class=\"_ _2\"></span>mingen  per  31  dece<span class=\"_ _2\"></span>mber  2023  (wegens  hun  niet-<span class=\"_ _6d\"> </span>significante invl<span class=\"_ _2\"></span>oed op de geconsolideerd<span class=\"_ _2\"></span>e cijfers): Europa<span class=\"fs0\"> </span>Frankrijk Etablissement<span class=\"_ _2\"></span>s Michel SAS 31800 Villeneuv<span class=\"_ _2\"></span>e de Rivi\u00e8r<span class=\"_ _2\"></span>e 50,00% Verenigde Staten<span class=\"fs0\"> </span>Verenigde St<span class=\"_ _2\"></span>aten Jupiter<span class=\"_ _2\"></span> Sulphur LLC Wilmington, DE 1<span class=\"_ _2\"></span>9801 50,00% Europa<span class=\"fs0\"> </span>Belgi\u00eb SYMATEX cv 1030 Schaarbeek<span class=\"_ _2\"></span> 36,29% 33.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Kritische boekho<span class=\"_ _2\"></span>udkundige sch<span class=\"_ _2\"></span>attingen en oord<span class=\"_ _2\"></span>eelsvormingen </span></span>De  vo<span class=\"_ _2\"></span>orbereiding  van <span class=\"_ _1e\"> </span>de  jaarrekening<span class=\"_ _2\"></span>  in <span class=\"_ _1e\"> </span>overeenstemming <span class=\"_ _1b\"> </span>met  IF<span class=\"_ _2\"></span>RS,  zoals <span class=\"_ _1b\"> </span>aanvaard <span class=\"_ _1b\"> </span>binnen <span class=\"_ _1b\"> </span>de Europese <span class=\"_ _1e\"> </span>Unie, <span class=\"_ _1e\"> </span>vereist <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>no<span class=\"_ _0\"></span>dige <span class=\"_ _1e\"> </span>schattingen, <span class=\"_ _1e\"> </span>oordeelsvormin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>eronderstelli<span class=\"_ _2\"></span>ngen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het management. <span class=\"_ _26\"></span>Deze zullen <span class=\"_ _26\"></span>de toepassi<span class=\"_ _2\"></span>ng van <span class=\"_ _26\"></span>de boek<span class=\"_ _2\"></span>houdprincipes, <span class=\"_ _26\"></span>de gerappo<span class=\"_ _2\"></span>rteerde b<span class=\"_ _2\"></span>edragen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an activa <span class=\"_ _2\"></span>en pas<span class=\"_ _2\"></span>siva, <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>toelichting in<span class=\"_ _2\"></span> verband<span class=\"_ _2\"></span> m<span class=\"_ _2\"></span>et d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _26\"></span>baten en <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>atum<span class=\"_ _2\"></span> van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>jaarrekening <span class=\"_ _1f\"> </span>en <span class=\"_ _29\"> </span>de <span class=\"_ _20\"> </span>gerapporteerde<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>bedragen <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>kosten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>opbrengsten <span class=\"_ _29\"> </span>tijdens <span class=\"_ _1f\"> </span>de rapporteringsperi<span class=\"_ _2\"></span>ode  be\u00efnvloeden.  Het  manage<span class=\"_ _2\"></span>ment  baseert  zijn  schattingen<span class=\"_ _26\"></span> <span class=\"_ _33\"> </span>op  zijn  historisch<span class=\"_ _2\"></span>e ervaring <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>talrijke <span class=\"_ _1e\"> </span>andere <span class=\"_ _31\"> </span>veronderstellingen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>waarvan <span class=\"_ _1e\"> </span>aangenomen <span class=\"_ _31\"> </span>wordt <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>deze <span class=\"_ _1e\"> </span>redelijk <span class=\"_ _31\"> </span>zijn onder <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>omstandighede<span class=\"_ _2\"></span>n. <span class=\"_ _33\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _1d\"> </span>resultaten <span class=\"_ _33\"> </span>hiervan <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>ormen <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>basis <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>opstellen <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de gerapporteerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>bedragen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>opbrengsten, <span class=\"_ _56\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _26\"></span>onmiddellijk <span class=\"_ _26\"></span>duideli<span class=\"_ _2\"></span>jk <span class=\"_ _26\"></span>blijken <span class=\"_ _2\"></span>uit <span class=\"_ _26\"></span>andere<span class=\"_ _2\"></span> bronnen. De uiteindelij<span class=\"_ _2\"></span>ke resultaten kun<span class=\"_ _2\"></span>nen verschillen van deze<span class=\"_ _2\"></span> inschattingen. Schattingen <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>worden <span class=\"_ _31\"> </span>periodiek <span class=\"_ _31\"> </span>herzien <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>effecten <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1b\"> </span>herzienin<span class=\"_ _2\"></span>gen worden opgenomen in<span class=\"_ _2\"></span> de jaarrekening<span class=\"_ _2\"></span>. Beoordelingen, <span class=\"_ _2\"></span>schatting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>en verond<span class=\"_ _2\"></span>erstellingen <span class=\"_ _26\"></span>toegepast bij <span class=\"_ _26\"></span>het opstellen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de gecons<span class=\"_ _2\"></span>olideerde jaarrekening <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>december <span class=\"_ _34\"> </span>2023, <span class=\"_ _27\"> </span>zijn <span class=\"_ _27\"> </span>dezelfde <span class=\"_ _27\"> </span>als <span class=\"_ _34\"> </span>deze <span class=\"_ _34\"> </span>toegepast <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>to<span class=\"_ _0\"></span>egelicht <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>de geconsolideerd<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span> per 31 december 20<span class=\"_ _2\"></span>22. Schattingen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>oordeelsvormingen <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>significant <span class=\"_ _1c\"></span>risico <span class=\"_ _50\"></span>inhouden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nettoboekwaarde <span class=\"_ _1c\"></span>van activa en passiva he<span class=\"_ _2\"></span>t komende jaar <span class=\"_ _2\"></span>materieel te b<span class=\"_ _2\"></span>e\u00efnvloeden zijn: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Bijzondere <span class=\"_ _1c\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>nettoboek<span class=\"_ _2\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>materi\u00eble <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>activa, <span class=\"_ _1c\"></span>goodwill </span></span>en  i<span class=\"_ _2\"></span>mmateri\u00eble<span class=\"_ _2\"></span>  acti<span class=\"_ _2\"></span>va  w<span class=\"_ _2\"></span>ordt <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>p  el<span class=\"_ _2\"></span>ke <span class=\"_ _1b\"> </span>balansdatu<span class=\"_ _2\"></span>m  beo<span class=\"_ _2\"></span>ordeeld <span class=\"_ _1b\"> </span>om <span class=\"_ _1b\"> </span>te  b<span class=\"_ _2\"></span>epalen<span class=\"_ _2\"></span>  of <span class=\"_ _1e\"> </span>er  enige<span class=\"_ _2\"></span> aanwijzing <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bi<span class=\"_ _2\"></span>jzondere <span class=\"_ _1d\"> </span>waardevermindering<span class=\"_ _2\"></span>. <span class=\"_ _29\"> </span>Indien <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>dergelijke <span class=\"_ _29\"> </span>aanwijzing bestaat, wordt de realise<span class=\"_ _2\"></span>erbare waarde van het ac<span class=\"_ _2\"></span>tief geschat (toelich<span class=\"_ _2\"></span>ting 11 <span class=\"_ _0\"></span>- Materi\u00ebl<span class=\"_ _2\"></span>e vaste activa, toelichting <span class=\"_ _2\"></span>12 - Goodwill en toelich<span class=\"_ _2\"></span>ting 13 - Immat<span class=\"_ _2\"></span>eri\u00eble activa). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Leaseovereenk<span class=\"_ _2\"></span>omsten. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>least <span class=\"_ _1c\"></span>diverse <span class=\"_ _50\"></span>items <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>materi\u00eble <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>activa, <span class=\"_ _1c\"></span>voornamelijk </span></span>vastgoed <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>voertuigen. <span class=\"_ _32\"></span>Sommige <span class=\"_ _32\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _32\"></span>bevatten <span class=\"_ _25\"></span>opties <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>verlenging, <span class=\"_ _32\"></span>die operationele flexibilit<span class=\"_ _2\"></span>eit toestaan, uit<span class=\"_ _2\"></span>oefenbaar door d<span class=\"_ _2\"></span>e groep. De leasep<span class=\"_ _2\"></span>eri<span class=\"_ _0\"></span>ode wordt d<span class=\"_ _2\"></span>oor de groep <span class=\"_ _33\"> </span>beschouwd <span class=\"_ _33\"> </span>als <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>niet-o<span class=\"_ _0\"></span>pzegbare <span class=\"_ _4f\"> </span>perio<span class=\"_ _0\"></span>de <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _33\"> </span>samen <span class=\"_ _1d\"> </span>met periodes <span class=\"_ _31\"> </span>waarvoor <span class=\"_ _31\"> </span>een <span class=\"_ _1e\"> </span>optie <span class=\"_ _31\"> </span>tot <span class=\"_ _1e\"> </span>verlenging <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>leaseovereenkomst <span class=\"_ _31\"> </span>bestaat, <span class=\"_ _31\"> </span>indien <span class=\"_ _31\"> </span>het redelijk <span class=\"_ _25\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _25\"></span>uitgeoefend, <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>periodes <span class=\"_ _32\"></span>waarvoor <span class=\"_ _50\"></span>een <span class=\"_ _32\"></span>optie <span class=\"_ _25\"></span>tot be\u00ebindiging van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>leaseovereenkomst bestaat, <span class=\"_ _0\"></span>indien het <span class=\"_ _0\"></span>redelijk <span class=\"_ _0\"></span>zeker <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>deze o<span class=\"_ _0\"></span>ptie <span class=\"_ _0\"></span>niet zal worden uitgeoefend. De groep heeft<span class=\"_ _2\"></span> gebruik gemaakt van inschattingen<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>bij het beoordelen of <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>redelijk <span class=\"_ _50\"></span>zeker <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>optie <span class=\"_ _50\"></span>tot <span class=\"_ _50\"></span>ve<span class=\"_ _0\"></span>rlenging <span class=\"_ _1c\"></span>uitgeoefend <span class=\"_ _25\"></span>zal <span class=\"_ _50\"></span>worden. <span class=\"_ _50\"></span>Hierbij <span class=\"_ _50\"></span>heeft <span class=\"_ _50\"></span>de groep  all<span class=\"_ _2\"></span>e  relevante<span class=\"_ _2\"></span>  factoren, <span class=\"_ _1b\"> </span>die  e<span class=\"_ _2\"></span>en  voorde<span class=\"_ _2\"></span>el  v<span class=\"_ _2\"></span>oor  de <span class=\"_ _1b\"> </span>groep <span class=\"_ _1b\"> </span>vormen <span class=\"_ _1b\"> </span>om <span class=\"_ _1b\"> </span>een  optie <span class=\"_ _1b\"> </span>tot verlenging uit te <span class=\"_ _2\"></span>oefenen, in overw<span class=\"_ _2\"></span>eging genomen (t<span class=\"_ _2\"></span>oelichting 11 - Materi\u00eble<span class=\"_ _2\"></span> vaste activa). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verouderde voorraden en aanpassingen van de waarde aan realiseerbare waarde, die bepaald </span></span>zijn op basis van <span class=\"_ _0\"></span>ervaring en de beoordeling van de huidige marktomstandigh<span class=\"_ _2\"></span>eden (toelichting 17 <span class=\"ls0\">- Voorraden).<span class=\"_ _2\"></span> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Personeelsbeloning<span class=\"_ _2\"></span>en. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _56\"></span>berekening <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>pensioenverplichtingen <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>actuari\u00eble </span></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>zoals <span class=\"_ _2c\"> </span>toekomstige <span class=\"_ _2c\"> </span>salarisverhogingen, <span class=\"_ _2c\"> </span>inflatie, <span class=\"_ _2c\"> </span>personeelsverloop <span class=\"_ _2c\"> </span>en levensverwachting <span class=\"_ _2f\"> </span>en <span class=\"_ _2e\"> </span>het <span class=\"_ _5e\"> </span>gebruik <span class=\"_ _2e\"> </span>van <span class=\"_ _5e\"> </span>een<span class=\"_ _2\"></span> <span class=\"_ _2e\"> </span>discontovoet <span class=\"_ _2e\"> </span>(toelichting <span class=\"_ _2e\"> </span>23 <span class=\"_ _5f\"> </span>- Personeelsbeloning<span class=\"_ _2\"></span>en). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Uitgestelde <span class=\"_ _1b\"> </span>belasting<span class=\"_ _2\"></span>en. <span class=\"_ _1b\"> </span>Een <span class=\"_ _1b\"> </span>uitgestelde<span class=\"_ _2\"></span>  belas<span class=\"_ _2\"></span>tingvorderin<span class=\"_ _2\"></span>g  w<span class=\"_ _2\"></span>ordt  enk<span class=\"_ _2\"></span>el <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1e\"> </span>in  de </span></span>balans <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>waarschijnlijk <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _1c\"></span>toekomstige <span class=\"_ _1c\"></span>belastbare <span class=\"_ _1c\"></span>winsten <span class=\"_ _1c\"></span>beschikbaar <span class=\"_ _1c\"></span>zullen <span class=\"_ _1c\"></span>zijn waartegen  d<span class=\"_ _2\"></span>e  verre<span class=\"_ _2\"></span>kenbare  tijd<span class=\"_ _2\"></span>elijke  v<span class=\"_ _2\"></span>erschillen,  d<span class=\"_ _26\"></span>e  ongebruikte  belas<span class=\"_ _2\"></span>tingtegoeden <span class=\"_ _1b\"> </span>en  de ongebruikte <span class=\"_ _34\"> </span>overgedragen<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>fiscale <span class=\"_ _2c\"> </span>verliezen <span class=\"_ _34\"> </span>kunnen <span class=\"_ _34\"> </span>v<span class=\"_ _0\"></span>errekend <span class=\"_ _34\"> </span>worden. <span class=\"_ _34\"> </span>De <span class=\"_ _2c\"> </span>uitgestelde belastingvordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>herzien <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>elke <span class=\"_ _1c\"></span>afsluiting<span class=\"_ _2\"></span>sdatum <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>mate <span class=\"_ _1c\"></span>dat het <span class=\"_ _27\"> </span>niet <span class=\"_ _27\"> </span>langer <span class=\"_ _27\"> </span>waarschijnli<span class=\"_ _2\"></span>jk <span class=\"_ _27\"> </span>is <span class=\"_ _27\"> </span>dat <span class=\"_ _27\"> </span>het <span class=\"_ _34\"> </span>desbetr<span class=\"_ _2\"></span>effende <span class=\"_ _27\"> </span>belastingvoordeel <span class=\"_ _20\"> </span>zal <span class=\"_ _27\"> </span>wo<span class=\"_ _0\"></span>rden gerealiseerd. <span class=\"_ _50\"></span>Bij <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>inschatting <span class=\"_ _50\"></span>neemt <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>management <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>lange <span class=\"_ _25\"></span>termijn <span class=\"_ _25\"></span>bedrijfsstrategie <span class=\"_ _25\"></span>in overweging (toelich<span class=\"_ _2\"></span>ting 15 - Uitgestelde bela<span class=\"_ _2\"></span>stingvord<span class=\"_ _2\"></span>eringen en -schulden). Voorzieningen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>voorwaardelijke <span class=\"_ _0\"></span>verplichtingen. De <span class=\"_ _0\"></span>geboekte <span class=\"_ _1c\"></span>bedragen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>reflecteren <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>beste raming <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>management <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>betrekking <span class=\"_ _32\"></span>tot <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>uitgaven <span class=\"_ _25\"></span>om <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>huidige verplichting <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>balansdatum <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>kunnen <span class=\"_ _0\"></span>voldoen. <span class=\"_ _0\"></span>Indien <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>effect <span class=\"_ _0\"></span>hiervan <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>is, <span class=\"_ _1c\"></span>zullen voorzieningen  worden<span class=\"_ _2\"></span>  aangelegd  m<span class=\"_ _2\"></span>et  een  verdiscon<span class=\"_ _2\"></span>tering  van  de  toekomsti<span class=\"_ _2\"></span>ge  verwachte kasstromen. <span class=\"_ _2\"></span>Voorziening<span class=\"_ _2\"></span>en kunnen<span class=\"_ _2\"></span> aanzienlijk<span class=\"_ _2\"></span> wijzige<span class=\"_ _2\"></span>n ten <span class=\"_ _2\"></span>gevolge <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>bijkomende in<span class=\"_ _2\"></span>formatie<span class=\"_ _2\"></span> over <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>aard <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>omvang<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>verontreiniging,<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>veranderin<span class=\"_ _0\"></span>g <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>wetgeving, <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n verandering <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>best <span class=\"_ _26\"></span>practices <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>saneringen, <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>verandering <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>timing <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>uitstroom van <span class=\"_ _33\"> </span>middelen, <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>verandering  in <span class=\"_ _33\"> </span>sam<span class=\"_ _0\"></span>enspraak  met <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>bevoegde <span class=\"_ _33\"> </span>instantie<span class=\"_ _2\"></span>s <span class=\"_ _33\"> </span>omtrent <span class=\"_ _33\"> </span>de behandeling van <span class=\"_ _1c\"></span>de vervuilde <span class=\"_ _0\"></span>locatie of <span class=\"_ _0\"></span>andere <span class=\"_ _0\"></span>factoren <span class=\"_ _1c\"></span>van soortgelijke <span class=\"_ _0\"></span>aard <span class=\"_ _0\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>24 <span class=\"_ _1c\"></span>- Voorzieningen). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _0\"></span>instrumenten <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _1c\"></span>26 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Financi\u00eble <span class=\"_ _1c\"></span>instrument<span class=\"_ _2\"></span>en). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>balans </span></span>opgenomen aan re<span class=\"_ _2\"></span>\u00eble waarde en zijn<span class=\"_ _2\"></span> gebaseerd op:  -<span class=\"ff8\"> <span class=\"_ _35\"> </span></span>inputs <span class=\"_ _1f\"> </span>andere <span class=\"_ _20\"> </span>dan <span class=\"_ _20\"> </span>genoteerde <span class=\"_ _20\"> </span>prijzen, <span class=\"_ _20\"> </span>die <span class=\"_ _1f\"> </span>voor <span class=\"_ _27\"> </span>het <span class=\"_ _20\"> </span>actief <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>voor <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>verplichting<span class=\"_ _2\"></span> waarneembaar  zijn,  hetzij  direct  (d.w.z. <span class=\"_ _4f\"> </span>als <span class=\"_ _33\"> </span>prijzen)  hetzij  indirect <span class=\"_ _33\"> </span>(d.w.z.  afgeleid  van prijzen); of -<span class=\"ff8\"> <span class=\"_ _35\"> </span></span>inputs <span class=\"_ _29\"> </span>voor <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>actief <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>de <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>erplichting<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>die <span class=\"_ _1f\"> </span>niet <span class=\"_ _29\"> </span>gebaseerd <span class=\"_ _1f\"> </span>zijn <span class=\"_ _29\"> </span>op <span class=\"_ _1f\"> </span>waarneembar<span class=\"_ _26\"></span>e marktgegevens.<span class=\"_ _6d\"> </span>Verklaring over het getro<span class=\"_ _0\"></span>uw beeld van de jaarreke<span class=\"_ _0\"></span>ningen en het getrouw overzicht in het jaa<span class=\"_ _0\"></span>rverslag <span class=\"_ _0\"></span> De he<span class=\"_ _2\"></span>er Luc <span class=\"_ _26\"></span>Tack (CEO) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>heer Miguel <span class=\"_ _26\"></span>de Potter <span class=\"_ _26\"></span>(CFO) verklaren, <span class=\"_ _26\"></span>in naam <span class=\"_ _26\"></span>en voor r<span class=\"_ _2\"></span>ekening <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de vennootschap, dat, <span class=\"_ _2\"></span>voor zover hen bek<span class=\"_ _2\"></span>end,  a)<span class=\"ff8 ls0\"> <span class=\"_ _6c\"> </span><span class=\"ff2\">de <span class=\"_ _1d\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>jaarrekenin<span class=\"_ _2\"></span>gen, <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>opgesteld <span class=\"_ _33\"> </span>overeenkomstig <span class=\"_ _33\"> </span>International </span></span>Financial  Reporting <span class=\"_ _33\"> </span>Standards  (IFRS), <span class=\"_ _33\"> </span>zoals <span class=\"_ _33\"> </span>aanvaar<span class=\"_ _2\"></span>d <span class=\"_ _4f\"> </span>binnen <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>Europese  Unie, <span class=\"_ _33\"> </span>een getrouw <span class=\"_ _1c\"></span>beeld <span class=\"_ _50\"></span>geven <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>vermogen, <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>toestand, <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>resultaten, van  het  o<span class=\"_ _0\"></span>verzicht  van  de  gerealiseerde  en  niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e  resultaten  en  v<span class=\"_ _0\"></span>an  het kasstroomoverzicht <span class=\"_ _38\"> </span>van <span class=\"_ _28\"> </span>de <span class=\"_ _28\"> </span>emit<span class=\"_ _2\"></span>tent, <span class=\"_ _28\"> </span>en <span class=\"_ _28\"> </span>de <span class=\"_ _38\"> </span>in <span class=\"_ _28\"> </span>de <span class=\"_ _28\"> </span>consolidatie <span class=\"_ _28\"> </span>opgenomen<span class=\"_ _26\"></span> ondernemingen;  b)<span class=\"ff8 ls0\"> <span class=\"_ _49\"> </span><span class=\"ff2\">het <span class=\"_ _1e\"> </span>managementverslag <span class=\"_ _31\"></span>over <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>getrouw <span class=\"_ _31\"> </span>overzicht </span></span>geeft <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>ontwikkeling <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>resultaten <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>bedrijf <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>positie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de emittent <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>consolidatie <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>ondernemingen, <span class=\"_ _0\"></span>evenals <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>beschrijving van de voornaamst<span class=\"_ _2\"></span>e risico's en <span class=\"_ _2\"></span>onzekerheden waarmee zij ge<span class=\"_ _2\"></span>confronteerd w<span class=\"_ _2\"></span>orden. Statut<span class=\"ls5e\">air</span> financi<span class=\"ls73\">ee<span class=\"ls74\">l </span></span>verslag<span class=\"_ _0\"></span> Balans van Tessen<span class=\"_ _2\"></span>derlo Group nv (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Totaal acti<span class=\"_ _2\"></span>va Vaste activa<span class=\"_ _2\"></span> 3.001,8 1.247,2 Immateri\u00ebl<span class=\"_ _2\"></span>e activa 1,1 0,1 Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 108,5 110,8 Financi\u00ebl<span class=\"_ _2\"></span>e vaste activa 2.892,3 1.136,3 Vlottende acti<span class=\"_ _2\"></span>va 609,6 594,6 Handels- en ov<span class=\"_ _2\"></span>erige vorde<span class=\"_ _2\"></span>ringen op meer dan \u00e9\u00e9n jaar 15,2 0,7 Voorraden 108,5 151,6 Handels- en ov<span class=\"_ _2\"></span>erige vorde<span class=\"_ _2\"></span>ringen op ten hoogste<span class=\"_ _2\"></span> \u00e9\u00e9n jaar 349,0 276,3 Overige be<span class=\"_ _2\"></span>leggingen 118,5 143,0 Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 11,2 17,0 Overlope<span class=\"_ _2\"></span>nde rekeningen 7,3 6,1 Totaal acti<span class=\"_ _2\"></span>va 3.611,4 1.841,8 Totaal passiva<span class=\"_ _2\"></span> Eigen vermogen 3.118,6 1.256,1 Geplaatst<span class=\"_ _2\"></span> kapitaal 428,3 216,2 Uitgiftepr<span class=\"_ _2\"></span>emies 1.743,6 238,0 Reserve<span class=\"_ _2\"></span>s 584,1 26,9 Overgedragen <span class=\"_ _2\"></span>winst 362,1 774,4 Kapitaalsubs<span class=\"_ _2\"></span>idies 0,5 0,5 Voorzieningen en <span class=\"_ _2\"></span>uitgestelde b<span class=\"_ _2\"></span>elastingen 111,9 117,4 Voorzieningen<span class=\"_ _2\"></span> 111,9 117,4 Uitgestel<span class=\"_ _2\"></span>de belastingen -<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Schulden 380,9 468,3 Schulden op <span class=\"_ _2\"></span>meer dan \u00e9\u00e9n <span class=\"_ _2\"></span>jaar 95,6 114,0 Schulden op <span class=\"_ _2\"></span>ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 275,7 342,4 Overlope<span class=\"_ _2\"></span>nde rekeningen 9,7 11,9 Totaal passiva<span class=\"_ _2\"></span> 3.611,4 1.841,8 Winst-<span class=\"ls61\">en</span>-verlies<span class=\"_ _2\"></span>rekening van Tessende<span class=\"_ _2\"></span>rlo Group nv (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Totale bedrijfso<span class=\"_ _2\"></span>pbrengsten 568,3 823,3 Omzet 498,0 613,1 Toename (+) / af<span class=\"_ _2\"></span>name (-) van voor<span class=\"_ _2\"></span>raden gereed produ<span class=\"_ _2\"></span>ct en werk in ui<span class=\"_ _2\"></span>tvoering -26,6 39,7 Geactiv<span class=\"_ _2\"></span>eerde eigen product<span class=\"_ _2\"></span>ie 0,7 0,8 Overige be<span class=\"_ _2\"></span>drijfsopbrengst<span class=\"_ _2\"></span>en 89,5 161,8 Niet-recur<span class=\"_ _2\"></span>rente bedrijfso<span class=\"_ _2\"></span>pbrengsten 6,6 7,9 Totaal bedrijfskost<span class=\"_ _2\"></span>en -597,6 -792,7 Grondsto<span class=\"_ _2\"></span>ffen, hulpstoffen en <span class=\"_ _2\"></span>goederen aangekocht<span class=\"_ _2\"></span> om doorverko<span class=\"_ _2\"></span>cht te worden -275,1 -402,5 Dienste<span class=\"_ _2\"></span>n en diverse goeder<span class=\"_ _2\"></span>en -207,3 -264,3 Personeel<span class=\"_ _2\"></span>sbeloningen, soci<span class=\"_ _2\"></span>ale lasten en pensi<span class=\"_ _2\"></span>oenen -82,3 -84,0 Afschrijvi<span class=\"_ _2\"></span>ngen op oprichtingsk<span class=\"_ _2\"></span>osten, immateri\u00eb<span class=\"_ _2\"></span>le en materi\u00ebl<span class=\"_ _2\"></span>e vaste activa -15,2 -15,4 Toename (-) / afname (+<span class=\"_ _2\"></span>) van bedrag<span class=\"_ _2\"></span>en afgeschre<span class=\"_ _2\"></span>ven op voorr<span class=\"_ _2\"></span>aden en handelsvorderinge<span class=\"_ _2\"></span>n -5,5 -5,8 Toename (-) / afname (+<span class=\"_ _2\"></span>) van voor<span class=\"_ _2\"></span>zieningen 4,8 1,8 Overige be<span class=\"_ _2\"></span>drijfskosten -14,4 -16,2 Niet-recur<span class=\"_ _2\"></span>rente bedrijfskost<span class=\"_ _2\"></span>en -2,6 -6,3 Bedrijfswinst / b<span class=\"_ _2\"></span>edrijfsverlies -29,2 30,6 Financier<span class=\"_ _2\"></span>ingsopbrengsten 304,8 358,8 Financier<span class=\"_ _2\"></span>ingskosten -36,7 -44,1 Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span> 238,8 345,3 Belasti<span class=\"_ _2\"></span>ngen op het resultaat -0,1 -4,3 Uitgestel<span class=\"_ _2\"></span>de belastingen - - Winst (+)/verlie<span class=\"_ _2\"></span>s (-) 238,7 341,0 Fiscaal vr<span class=\"_ _2\"></span>ijgestelde reserve<span class=\"_ _2\"></span>s 1,4 -0,5 Voor bestemming b<span class=\"_ _2\"></span>eschikbaar netto<span class=\"_ _2\"></span>resultaat over h<span class=\"_ _2\"></span>et jaar 240,1 340,5 Winstverdelin<span class=\"_ _2\"></span>g (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>De raad van bestuur <span class=\"_ _2\"></span>van Tessenderl<span class=\"_ _2\"></span>o Group nv stelt voor t<span class=\"_ _2\"></span>e verdelen  - De winst, zijnde<span class=\"_ _2\"></span> 240,1 340,5  - Verhoogd met de<span class=\"_ _2\"></span> overdracht<span class=\"_ _2\"></span> van het vori<span class=\"_ _2\"></span>ge boekjaar 774,4 494,8 Zijnde een totaal<span class=\"_ _2\"></span> van:<span class=\"fc8\"> </span>1.014,5 835,3 op de volgende wijz<span class=\"_ _2\"></span>e  - Reserves 589,1 -3,2  - Dividende<span class=\"_ _2\"></span>n 63,3 64,1  - Over te d<span class=\"_ _2\"></span>ragen winst 362,1 774,4 Zijnde een totaal<span class=\"_ _2\"></span> van:<span class=\"fc8\"> </span>1.014,5 835,3<span class=\"_ _6d\"> </span>Uittreksel uit de e<span class=\"_ _2\"></span>nkelvoudige <span class=\"_ _2\"></span>(niet-geconsolideerde) <span class=\"_ _2\"></span>jaarrekening van Tessenderlo Grou<span class=\"_ _2\"></span>p nv, opgeste<span class=\"_ _2\"></span>ld volgens Belgisch<span class=\"_ _2\"></span>e boekhoud<span class=\"_ _2\"></span>normen De <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>oorgaande <span class=\"_ _1f\"> </span>informatie <span class=\"_ _1f\"> </span>werd <span class=\"_ _20\"> </span>gehaald <span class=\"_ _1f\"> </span>uit <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>enkelvoudige <span class=\"_ _1f\"> </span>jaarrekening <span class=\"_ _1f\"> </span>volgens <span class=\"_ _20\"> </span>Belgische boekhoudnormen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _26\"></span>nv. <span class=\"_ _26\"></span>Deze <span class=\"_ _2\"></span>enk<span class=\"_ _2\"></span>elvoudige <span class=\"_ _26\"></span>jaarrekening, <span class=\"_ _56\"></span>samen <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>rapport van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>bestuur aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>algemene <span class=\"_ _0\"></span>vergadering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>het v<span class=\"_ _0\"></span>erslag v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ommissaris <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de Nationale Bank <span class=\"_ _0\"></span>van Belgi\u00eb <span class=\"_ _0\"></span>overgemaakt worden binnen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>wettelijke termijn. Deze <span class=\"_ _0\"></span>documenten zijn ook beschikbaar <span class=\"_ _2\"></span>op aanvraag bij Tessenderlo<span class=\"_ _2\"></span> Group nv, Troonstraat<span class=\"_ _2\"></span> 130, 1050 Br<span class=\"_ _2\"></span>ussel. Merk <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>alleen <span class=\"_ _26\"></span>de geco<span class=\"_ _2\"></span>nsolideerde <span class=\"_ _26\"></span>jaarrekening <span class=\"_ _26\"></span>een g<span class=\"_ _2\"></span>etrouw <span class=\"_ _2\"></span>beeld <span class=\"_ _26\"></span>geeft <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>positie en de prestaties v<span class=\"_ _2\"></span>an de groep. Vermits <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _32\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _32\"></span>nv <span class=\"_ _32\"></span>eveneens <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>holding <span class=\"_ _25\"></span>bedrijf <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>investerin<span class=\"_ _2\"></span>gen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>kostprijs opneemt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>enkelvoudige <span class=\"_ _32\"></span>jaarrekening, <span class=\"_ _32\"></span>geven <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>afzonderlijke <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _32\"></span>staten <span class=\"_ _32\"></span>slechts <span class=\"_ _32\"></span>een beperkt beeld<span class=\"_ _2\"></span> van de finan<span class=\"_ _2\"></span>ci\u00eble positie van <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o Group nv. Om deze<span class=\"_ _2\"></span> reden achtte de<span class=\"_ _2\"></span> raad van bestuur <span class=\"_ _1f\"> </span>het <span class=\"_ _20\"> </span>gepast <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>slechts <span class=\"_ _1f\"> </span>een <span class=\"_ _20\"> </span>ingekorte <span class=\"_ _1f\"> </span>versie <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>niet-geconsolideerde <span class=\"_ _1f\"> </span>balans <span class=\"_ _1f\"> </span>en resultatenrekening <span class=\"_ _53\"> </span>te <span class=\"_ _55\"> </span>presenteren, <span class=\"_ _53\"> </span>opgemaakt<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>in <span class=\"_ _55\"> </span>overeenstem<span class=\"_ _2\"></span>ming <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>de <span class=\"_ _55\"> </span>Belgische boekhoudnormen <span class=\"_ _2\"></span>voor het jaar eindig<span class=\"_ _2\"></span>end op 31 december 20<span class=\"_ _2\"></span>23. Het <span class=\"_ _1c\"></span>statutaire <span class=\"_ _1c\"></span>verslag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>commissaris <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>\u2018zonder <span class=\"_ _1c\"></span>voorbehoud\u2019 <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>bevestigt <span class=\"_ _0\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>enkelvoudige<span class=\"_ _2\"></span> jaarrekening  van  Tessenderlo <span class=\"_ _4f\"> </span>Gro<span class=\"_ _0\"></span>up  nv, <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgesteld<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>volgens  de <span class=\"_ _33\"> </span>Belgische  boekhoudnormen,  een getrouw <span class=\"_ _26\"></span>beeld g<span class=\"_ _2\"></span>eeft <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>positie <span class=\"_ _26\"></span>per 31 <span class=\"_ _26\"></span>december <span class=\"_ _2\"></span>2023 <span class=\"_ _26\"></span>en de <span class=\"_ _26\"></span>resultaten <span class=\"_ _26\"></span>van Tes<span class=\"_ _2\"></span>senderlo Group <span class=\"_ _1c\"></span>nv <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>jaar <span class=\"_ _0\"></span>eindigend <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overeenstemming <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>en regelgevende ver<span class=\"_ _2\"></span>ordeningen<span class=\"_ _6d\"> </span>Financi\u00eble woordenlijst<span class=\"_ _0\"></span>  Adjusted EBIT Bedrijfswinst (+) / verlies (<span class=\"_ _0\"></span>-) voor E<span class=\"_ _0\"></span>BIT aanpass<span class=\"_ _0\"></span>ende elementen. Adjusted EBITDA<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Bedrijfswinst (+) / verlies (<span class=\"_ _0\"></span>-) voor E<span class=\"_ _0\"></span>BIT aanpass<span class=\"_ _0\"></span>ende elementen plus afs<span class=\"_ _0\"></span>chrijvingen.<span class=\"_ _0\"></span> Bedrijfskapitaal De som van de v<span class=\"_ _0\"></span>oorraden en han<span class=\"_ _0\"></span>delsvorderingen minus<span class=\"_ _0\"></span> handelsschuld<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> en ontvangen voo<span class=\"_ _0\"></span>rschotten<span class=\"_ _0\"></span>. EBIT Bedrijfswinst (+) / verlies (<span class=\"_ _0\"></span>-<span class=\"ls75\">).</span> EBIT aanpassende<span class=\"_ _0\"></span> elementen<span class=\"_ _0\"></span> EBIT aanpassende elementen zijn <span class=\"_ _26\"></span>d<span class=\"_ _0\"></span>eze <span class=\"_ _2\"></span>elementen die <span class=\"_ _2\"></span>naar het oordeel <span class=\"_ _2\"></span>van het <span class=\"_ _2\"></span>management toegelicht moeten worden op <span class=\"_ _2\"></span>grond van hun <span class=\"_ _2\"></span>omvang of <span class=\"_ _2\"></span>aard. Dergelijke <span class=\"_ _2\"></span>bestan<span class=\"_ _0\"></span>ddelen worden <span class=\"_ _2\"></span>gedetailleerd<span class=\"_ _0\"></span> in <span class=\"_ _26\"></span>d<span class=\"_ _0\"></span>e toelic<span class=\"_ _2\"></span>htingen bij de <span class=\"_ _32\"> </span>gecons<span class=\"_ _0\"></span>olideerde <span class=\"_ _31\"> </span>finan<span class=\"_ _0\"></span>ci\u00eble <span class=\"_ _31\"> </span>staten. <span class=\"_ _31\"> </span>Tran<span class=\"_ _0\"></span>sacties <span class=\"_ _31\"> </span>die <span class=\"_ _31\"> </span>als <span class=\"_ _1e\"> </span>EBIT <span class=\"_ _31\"> </span>aanpass<span class=\"_ _0\"></span>ende <span class=\"_ _31\"> </span>elementen <span class=\"_ _31\"> </span>opgenomen<span class=\"_ _0\"></span> <span class=\"_ _32\"> </span>ku<span class=\"_ _0\"></span>nnen worden, <span class=\"_ _2a\"> </span>hebb<span class=\"_ _0\"></span>en <span class=\"_ _2a\"> </span>hoofdza<span class=\"_ _0\"></span>kelijk <span class=\"_ _2a\"> </span>betrekking <span class=\"_ _2a\"> </span>op<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>herstructureringen, <span class=\"_ _30\"> </span>bijzondere <span class=\"_ _30\"> </span>waardeverminderingen,<span class=\"_ _0\"></span> voorzieningen, <span class=\"_ _1c\"></span>opbrengsten <span class=\"_ _1c\"></span>of <span class=\"_ _0\"></span>verliezen <span class=\"_ _1c\"></span>uit <span class=\"_ _0\"></span>significan<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>verko<span class=\"_ _0\"></span>pen <span class=\"_ _0\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>of <span class=\"_ _0\"></span>doch<span class=\"_ _0\"></span>terondernemingen<span class=\"_ _1c\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>het effect van de aa<span class=\"_ _0\"></span>nkoop- en v<span class=\"_ _0\"></span>erkoopovereenkomst<span class=\"_ _0\"></span> voor elektriciteit. <span class=\"_ _0\"></span> Dividend per aan<span class=\"_ _0\"></span>deel (bruto) Totaal uitbetaald d<span class=\"_ _0\"></span>ividend gedeeld door <span class=\"_ _0\"></span>het aantal aan<span class=\"_ _0\"></span>delen.<span class=\"_ _0\"></span> Gearing<span class=\"ff2\"> </span>Netto  financi\u00eble <span class=\"_ _1e\"> </span>schuld  /  (ne<span class=\"_ _2\"></span>tto  kaspositie)  gedeeld <span class=\"_ _1e\"> </span>door  de <span class=\"_ _1e\"> </span>som  van  de <span class=\"_ _1e\"> </span>netto  financi\u00eble <span class=\"_ _31\"> </span>s<span class=\"_ _0\"></span>chuld  / <span class=\"_ _1e\"> </span>(netto kaspositie) en h<span class=\"_ _0\"></span>et eigen vermogen toerekenbaar aan<span class=\"_ _0\"></span> aandeelhouders<span class=\"_ _0\"></span> van de v<span class=\"_ _0\"></span>ennootschap.<span class=\"_ _0\"></span> Gewogen gemiddelde aan<span class=\"_ _0\"></span>tal gewone aande<span class=\"_ _0\"></span>len<span class=\"_ _0\"></span> Aantal <span class=\"_ _27\"> </span>aand<span class=\"_ _0\"></span>elen <span class=\"_ _27\"> </span>uitstaand <span class=\"_ _27\"> </span>bij <span class=\"_ _27\"> </span>het <span class=\"_ _27\"> </span>b<span class=\"_ _0\"></span>egin <span class=\"_ _27\"> </span>van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>periode, <span class=\"_ _27\"> </span>aa<span class=\"_ _0\"></span>ngepast <span class=\"_ _27\"> </span>voor <span class=\"_ _27\"> </span>het <span class=\"_ _27\"> </span>aantal <span class=\"_ _34\"> </span>geannuleerde, wederingekochte <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>uitgegeven <span class=\"_ _32\"></span>aandelen <span class=\"_ _32\"></span>gedurende <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>p<span class=\"_ _0\"></span>eriode <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>ermenigvuldigd <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>tij<span class=\"_ _0\"></span>dscorrigerende factor. Gewone winst (+) / ver<span class=\"_ _0\"></span>lies (-) p<span class=\"_ _0\"></span>er aandeel (Gewo<span class=\"_ _0\"></span>ne EPS) Winst <span class=\"_ _1e\"> </span>(+) <span class=\"_ _31\"> </span>/  verlie<span class=\"_ _2\"></span>s <span class=\"_ _1e\"> </span>(-) <span class=\"_ _1e\"> </span>toerekenbaar  aan <span class=\"_ _31\"> </span>aand<span class=\"_ _0\"></span>eelhouders <span class=\"_ _31\"> </span>van<span class=\"_ _0\"></span> <span class=\"_ _31\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>venn<span class=\"_ _0\"></span>ootschap <span class=\"_ _1e\"> </span>gedeeld <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>gewogen gemiddeld aantal gewone aan<span class=\"_ _0\"></span>delen opens<span class=\"_ _0\"></span>taand tijd<span class=\"_ _0\"></span>ens de periode.<span class=\"_ _0\"></span> Ingezet kapitaal (Capital em<span class=\"_ _0\"></span>ployed <span class=\"_ _0\"></span>- CE) De <span class=\"_ _26\"></span>nettoboekwaard<span class=\"_ _0\"></span>e <span class=\"_ _26\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>mat<span class=\"_ _0\"></span>eri\u00eble <span class=\"_ _26\"></span>vas<span class=\"_ _0\"></span>te <span class=\"_ _26\"></span>act<span class=\"_ _0\"></span>iva, <span class=\"_ _2\"></span>goodwill, <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _26\"></span>activa samen <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>h<span class=\"_ _0\"></span>et <span class=\"_ _26\"></span>bedrijfska<span class=\"_ _0\"></span>pitaal.<span class=\"_ _0\"></span> Investeringen Bedrag  uitgegeven  om  materi\u00eble  vaste  activa  en  im<span class=\"_ _2\"></span>materi\u00eble  activa  aan  te  schaffen,  te <span class=\"_ _1e\"> </span>verbeteren  of  te behouden. Leverage Netto financi\u00eble <span class=\"_ _2\"></span>schuldpos<span class=\"_ _0\"></span>itie / <span class=\"_ _2\"></span>(netto kaspositie) gedeeld door <span class=\"_ _2\"></span>de Adjusted EBITDA <span class=\"_ _2\"></span>van de laatste <span class=\"_ _2\"></span>12 maanden.<span class=\"_ _1c\"></span> Marktkapitalisatie<span class=\"_ _0\"></span> Aantal <span class=\"_ _0\"></span>uitgegeven <span class=\"_ _0\"></span>aandelen <span class=\"_ _1c\"></span>(op <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>einde <span class=\"_ _0\"></span>van<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>periode) <span class=\"_ _0\"></span>vermenigvuldigd <span class=\"_ _1c\"></span>met <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marktprijs<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>aandeel <span class=\"_ _0\"></span>(op het einde van de p<span class=\"_ _0\"></span>eriode). Netto financi\u00eble schuld<span class=\"_ _0\"></span> / (netto kasp<span class=\"_ _0\"></span>ositie) Financi\u00eble <span class=\"_ _20\"> </span>schu<span class=\"_ _0\"></span>lden <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>lange <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>korte <span class=\"_ _27\"> </span>termijn<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>kortetermijns<span class=\"_ _0\"></span>chulden <span class=\"_ _27\"> </span>bij <span class=\"_ _20\"> </span>kredietinstellingen <span class=\"_ _27\"> </span>minus geldmiddelen en kasequ<span class=\"_ _0\"></span>ivalenten, kortetermijninv<span class=\"_ _0\"></span>esteringen en lan<span class=\"_ _0\"></span>getermijninvestering<span class=\"_ _0\"></span>en.<span class=\"_ _6d\"> </span>Overige bedrijfsopb<span class=\"_ _0\"></span>rengsten en <span class=\"_ _0\"></span>-kosten Overige <span class=\"_ _0\"></span>bedrijfs<span class=\"_ _0\"></span>opbrengsten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>-kosten <span class=\"_ _1c\"></span>omvatten<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>element<span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>niet <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irect <span class=\"_ _0\"></span>ku<span class=\"_ _0\"></span>nnen <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>toegerekend <span class=\"_ _1c\"></span>aan een cate<span class=\"_ _2\"></span>gorie van de <span class=\"_ _2\"></span>geconsolideerde winst-<span class=\"lsc\">en</span>-verliesrek<span class=\"_ _0\"></span>ening op <span class=\"_ _2\"></span>basis van <span class=\"_ _2\"></span>hun functie <span class=\"_ _2\"></span>en die <span class=\"_ _26\"></span>n<span class=\"_ _0\"></span>aar het oordeel van het <span class=\"_ _2\"></span>management niet <span class=\"_ _26\"></span>afzo<span class=\"_ _0\"></span>nderlijk hoeven <span class=\"_ _2\"></span>te worden <span class=\"_ _2\"></span>vermeld <span class=\"_ _2\"></span>vanwege hun <span class=\"_ _2\"></span>omvang of <span class=\"_ _2\"></span>aard. Transacties die als <span class=\"_ _20\"> </span>overige <span class=\"_ _20\"> </span>bedrijfsopb<span class=\"_ _0\"></span>rengsten <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>-kosten <span class=\"_ _20\"> </span>kunn<span class=\"_ _0\"></span>en <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>zijn <span class=\"_ _20\"> </span>voornamelijk <span class=\"_ _20\"> </span>kos<span class=\"_ _0\"></span>ten <span class=\"_ _20\"> </span>die voortvloeien <span class=\"_ _1d\"> </span>uit <span class=\"_ _29\"> </span>onderzoeks- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>ontwikkelingsp<span class=\"_ _0\"></span>rojecten, <span class=\"_ _29\"> </span>belastingen <span class=\"_ _1d\"> </span>andere <span class=\"_ _1d\"> </span>dan <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>belastingen <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>het resultaat, <span class=\"_ _4f\"> </span>zoals <span class=\"_ _4f\"> </span>roerende  v<span class=\"_ _0\"></span>oorheffing <span class=\"_ _4f\"> </span>en  regional<span class=\"_ _0\"></span>e  hef<span class=\"_ _0\"></span>fingen, <span class=\"_ _4f\"> </span>de  erkenning <span class=\"_ _4f\"> </span>of <span class=\"_ _4f\"> </span>terugn<span class=\"_ _0\"></span>ame  van <span class=\"_ _4f\"> </span>bijzon<span class=\"_ _0\"></span>dere waardeverminderingen <span class=\"_ _33\"> </span>op <span class=\"_ _33\"> </span>h<span class=\"_ _0\"></span>andelsv<span class=\"_ _0\"></span>orderingen, <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>diverse, <span class=\"_ _33\"> </span>individ<span class=\"_ _0\"></span>ueel, <span class=\"_ _4f\"> </span>n<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>-significan<span class=\"_ _0\"></span>te <span class=\"_ _33\"> </span>bedragen <span class=\"_ _33\"> </span>binn<span class=\"_ _0\"></span>en meerdere dochterondern<span class=\"_ _0\"></span>emingen van d<span class=\"_ _0\"></span>e groep.<span class=\"_ _0\"></span> Rendement op in<span class=\"_ _0\"></span>gezet kapitaal (ROCE)<span class=\"_ _0\"></span> Adjusted EBIT <span class=\"_ _2\"></span>(van de <span class=\"_ _2\"></span>laatste <span class=\"_ _26\"></span>12 maanden) gedeeld <span class=\"_ _26\"></span>do<span class=\"_ _0\"></span>or het <span class=\"_ _26\"></span>gemiddeld ingezet kapitaal <span class=\"_ _2\"></span>(capital employed) <span class=\"_ _2\"></span>(van de laatste 12 maanden).<span class=\"_ _0\"></span> Theoretische geaggregeer<span class=\"_ _0\"></span>de gewogen gemidde<span class=\"_ _0\"></span>lde belastingtarief<span class=\"_ _1c\"></span> Dit <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>b<span class=\"_ _0\"></span>erekend <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>statuta<span class=\"_ _0\"></span>ir <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>elastingtarief <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elk <span class=\"_ _1c\"></span>land <span class=\"_ _1c\"></span>toe <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>passen <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _1c\"></span>v\u00f3\u00f3r <span class=\"_ _1c\"></span>belas<span class=\"_ _0\"></span>tingen van <span class=\"_ _0\"></span>elke <span class=\"_ _0\"></span>entiteit <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>manier <span class=\"_ _0\"></span>beko<span class=\"_ _0\"></span>men <span class=\"_ _0\"></span>belastin<span class=\"_ _0\"></span>gkosten <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>delen <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>win<span class=\"_ _0\"></span>st <span class=\"_ _0\"></span>v\u00f3\u00f3r <span class=\"_ _0\"></span>belastin<span class=\"_ _0\"></span>gen van de groep. Verwaterd gewo<span class=\"_ _0\"></span>gen gemiddelde aantal gewo<span class=\"_ _0\"></span>ne aandelen<span class=\"_ _0\"></span> Gewogen gemiddeld aanta<span class=\"_ _0\"></span>l gewone aandel<span class=\"_ _0\"></span>en, aangepast <span class=\"_ _0\"></span>voor het effect van het aa<span class=\"_ _0\"></span>ntal uitgegeven warranten.<span class=\"_ _1c\"></span> Verwaterde w<span class=\"_ _0\"></span>inst (+) / verlies (<span class=\"_ _0\"></span>-) per aandeel (Ver<span class=\"_ _0\"></span>waterde EPS)<span class=\"_ _0\"></span> Winst <span class=\"_ _32\"></span>(+) <span class=\"_ _25\"></span>/ <span class=\"_ _32\"></span>verlies <span class=\"_ _32\"></span>(-) <span class=\"_ _25\"></span>toerek<span class=\"_ _0\"></span>enbaar <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aan<span class=\"_ _0\"></span>deelhouders <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>vennoo<span class=\"_ _0\"></span>tschap <span class=\"_ _25\"></span>gedeeld <span class=\"_ _25\"></span>d<span class=\"_ _0\"></span>oor <span class=\"_ _25\"></span>h<span class=\"_ _0\"></span>et <span class=\"_ _25\"></span>volledig<span class=\"_ _0\"></span> verwaterd gewogen ge<span class=\"_ _0\"></span>middelde aanta<span class=\"_ _0\"></span>l gewone aandelen op<span class=\"_ _0\"></span>enstaand t<span class=\"_ _0\"></span>ijdens de periode.<span class=\"_ _6d\"> </span>Alternatie<span class=\"ls76\">ve </span>prest<span class=\"_ _0\"></span>atiemaatstaven<span class=\"_ _0\"></span> De <span class=\"_ _31\"> </span>volgende <span class=\"_ _32\"></span>alternatieve <span class=\"_ _32\"></span>prestatiemaatstaven <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>belangrijk <span class=\"_ _32\"></span>geacht <span class=\"_ _31\"> </span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>vergelijking <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>de resultaten <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>ver <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>peri<span class=\"_ _2\"></span>ode <span class=\"_ _29\"> </span>2022-2023 <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>worde<span class=\"_ _2\"></span>n <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>volgende <span class=\"_ _1d\"> </span>wijze <span class=\"_ _29\"> </span>gereconcilieerd <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>de geconsolideerd<span class=\"_ _2\"></span>e financi\u00eble staten<span class=\"ls5\">: <span class=\"_ _26\"></span><span class=\"ls0\"> </span></span>Reconciliatie <span class=\"_ _2\"></span>van Adjusted EBIT<span class=\"_ _2\"></span> naar EBIT (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Adjusted EBIT 3 120,1 300,1 Opbrengste<span class=\"_ _2\"></span>n en verliezen uit<span class=\"_ _2\"></span> verkopen 6 1,2 0,3 Herstruc<span class=\"_ _2\"></span>turering  6 - -0,3 Bijzondere<span class=\"_ _2\"></span> waardeverminde<span class=\"_ _2\"></span>ringen 6 - -37,6 Voorzieningen <span class=\"_ _2\"></span>en geschill<span class=\"_ _2\"></span>en 6 -0,5 13,5 Het verl<span class=\"_ _2\"></span>ies door de afwik<span class=\"_ _2\"></span>keling van het pensi<span class=\"_ _2\"></span>oenplan in Groot-Brittan<span class=\"_ _2\"></span>ni\u00eb 6 - -7,3 Aankoop- en ve<span class=\"_ _2\"></span>rkoopoveree<span class=\"_ _2\"></span>nkomst voor elektr<span class=\"_ _2\"></span>iciteit 6 -0,5 21,1 Overige o<span class=\"_ _2\"></span>pbrengsten en ko<span class=\"_ _2\"></span>sten 6 0,4 -1,6  EBIT (Bedrijfswin<span class=\"_ _2\"></span>st (+) / verlies (-<span class=\"ls19\">))</span><span class=\"ls19\"><span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>120,6 288,1 Reconciliatie <span class=\"_ _2\"></span>van Adjusted EBIT<span class=\"_ _2\"></span>DA naar EBIT (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Adjusted EBITD<span class=\"_ _2\"></span>A 3 318,7 434,8 Opbrengste<span class=\"_ _2\"></span>n en verliezen uit<span class=\"_ _2\"></span> verkopen 6 1,2 0,3 Herstruc<span class=\"_ _2\"></span>turering  6 - -0,3 Voorzieningen <span class=\"_ _2\"></span>en geschill<span class=\"_ _2\"></span>en 6 -0,5 13,5 Het verl<span class=\"_ _2\"></span>ies door de afwik<span class=\"_ _2\"></span>keling van het pensi<span class=\"_ _2\"></span>oenplan in Groot-Brittan<span class=\"_ _2\"></span>ni\u00eb 6 - -7,3 Aankoop- en ve<span class=\"_ _2\"></span>rkoopoveree<span class=\"_ _2\"></span>nkomst voor elektr<span class=\"_ _2\"></span>iciteit 6 -0,5 21,1 Overige o<span class=\"_ _2\"></span>pbrengsten en ko<span class=\"_ _2\"></span>sten 6 0,4 -1,6  EBITDA 319,2 460,5 Afschrijvi<span class=\"_ _2\"></span>ngen 8 -198,7 -134,7 Bijzondere<span class=\"_ _2\"></span> waardeverminde<span class=\"_ _2\"></span>ringen 8 - -37,6 EBIT (Bedrijfswin<span class=\"_ _2\"></span>st (+) / verlies (-<span class=\"ls19\">))</span><span class=\"ls19\"><span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>120,6 288,1 Reconciliatie <span class=\"_ _2\"></span>gearing (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Financi\u00ebl<span class=\"_ _2\"></span>e schulden op meer<span class=\"_ _2\"></span> dan \u00e9\u00e9n jaar 22<span class=\"ls0\"> </span>175,3 209,3 Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22<span class=\"ls0\"> </span>0,1 0,1 Financi\u00ebl<span class=\"_ _2\"></span>e schulden op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 22<span class=\"ls0\"> </span>61,4 56,2 Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 -177,0 -156,1 Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 -70,0 -50,0 Netto financi\u00eble sch<span class=\"_ _2\"></span>uld of (netto ka<span class=\"_ _2\"></span>spositie) 22<span class=\"ls0\"> </span>-10,1 59,5 Eigen vermogen to<span class=\"_ _2\"></span>erekenbaar<span class=\"_ _2\"></span> aan aandeelhoude<span class=\"_ _2\"></span>rs van de vennootsc<span class=\"_ _2\"></span>hap 1.930,9 1.401,8 Gearing (netto financi<span class=\"_ _2\"></span>\u00eble schuld of n<span class=\"_ _2\"></span>etto kaspositi<span class=\"_ _2\"></span>e / (eigen vermogen +<span class=\"_ _2\"></span> netto financi\u00eble sch<span class=\"_ _2\"></span>uld of netto kas<span class=\"_ _2\"></span>positie)) 19<span class=\"ls0\"> </span>-0,5% 4,1% Reconciliatie levera<span class=\"_ _2\"></span>ge Voor de periode eindigend op  31 december (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Financi\u00ebl<span class=\"_ _2\"></span>e schulden op meer<span class=\"_ _2\"></span> dan \u00e9\u00e9n jaar 22<span class=\"ls0\"> </span>175,3 209,3 Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22<span class=\"ls0\"> </span>0,1 0,1 Financi\u00ebl<span class=\"_ _2\"></span>e schulden op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 22<span class=\"ls0\"> </span>61,4 56,2 Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 -177,0 -156,1 Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 -70,0 -50,0 Netto financi\u00eble sch<span class=\"_ _2\"></span>uld of (netto ka<span class=\"_ _2\"></span>spositie) 22<span class=\"ls0\"> </span>-10,1 59,5 Adjusted EBITDA<span class=\"_ _2\"></span> 3 318,7 434,8 Leverage (netto fi<span class=\"_ _2\"></span>nanci\u00eble schuld of (<span class=\"_ _2\"></span>netto kasposit<span class=\"_ _2\"></span>ie) / Adjusted EBITDA voorbije 12 <span class=\"_ _2\"></span>maanden) 22<span class=\"ls0\"> </span>-0,0  0,1 Reconciliatie <span class=\"_ _2\"></span>ingezet kapita<span class=\"_ _2\"></span>al (capital employed<span class=\"_ _2\"></span>) Per 31 december (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Voorraden 17<span class=\"ls0\"> </span>604,5 566,9 674,4 Handelsvor<span class=\"_ _2\"></span>deringen op ten <span class=\"_ _2\"></span>hoogste \u00e9\u00e9n jaar 16<span class=\"ls0\"> </span>393,0 377,2 466,0 Handelsvor<span class=\"_ _2\"></span>deringen waarde<span class=\"_ _2\"></span>verminderingen 16<span class=\"ls0\"> </span>-4,3 -3,8 -4,6 Handelsvor<span class=\"_ _2\"></span>deringen op verbo<span class=\"_ _2\"></span>nden partijen 16<span class=\"ls0\"> </span>0,4 0,8 0,8 Handelsschul<span class=\"_ _2\"></span>den op ten hoo<span class=\"_ _2\"></span>gste \u00e9\u00e9n jaar 25<span class=\"ls0\"> </span>-257,1 -269,3 -363,3 Handelsschul<span class=\"_ _2\"></span>den op verbond<span class=\"_ _2\"></span>en partijen 25<span class=\"ls0\"> </span>-3,2 -3,5 -3,5 Ontvangen vo<span class=\"_ _2\"></span>orschotten 25<span class=\"ls0\"> </span>-23,0 -0,3 -54,9 Bedrijfskapitaal<span class=\"_ _2\"></span> 710,4 668,1 714,9 Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 11<span class=\"ls0\"> </span>1.156,1 888,7 1.091,6 Goodwill 12<span class=\"ls0\"> </span>31,8 32,1 32,5 Immateri\u00ebl<span class=\"_ _2\"></span>e activa 13<span class=\"ls0\"> </span>286,9 107,0 357,6 Netto activa<span class=\"_ _2\"></span>  3 1.474,8 1.027,8 1.481,7 Ingezet kapitaal<span class=\"_ _2\"></span> 2.185,2 1.695,9 2.196,5 Reconciliatie rende<span class=\"_ _2\"></span>ment op ingezet<span class=\"_ _2\"></span> kapitaal (ROCE) (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>EBIT voorbije<span class=\"_ _2\"></span> 12 maanden 120,6 288,1 Gemiddeld i<span class=\"_ _2\"></span>ngezet kapitaal<span class=\"_ _2\"></span> voorbije 12 maanden 2.232,4 1.678,3 ROCE (rendement op <span class=\"_ _2\"></span>ingezet kapi<span class=\"_ _2\"></span>taal) 5,4% 17,2%",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "1.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Samenvatting van <span class=\"_ _2\"></span>de materi\u00eble boek<span class=\"_ _2\"></span>houdprinci<span class=\"_ _2\"></span>pes </span></span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>nv <span class=\"_ _1e\"> </span>(hierna <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>\u201cvennootschap\u201d), <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>moedermaatschappij, <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>onderneming<span class=\"_ _2\"></span> waarvan <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>maatschappelijke <span class=\"_ _25\"></span>zetel <span class=\"_ _25\"></span>gelegen <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>Belgi\u00eb. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _50\"></span>jaarrekening <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>het boekjaar <span class=\"_ _50\"></span>afgesloten <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>omvat <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>vennootschap <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>dochterondern<span class=\"_ _2\"></span>emingen (hierna gezamenlijk de \u201cgroep\u201d) en <span class=\"_ _0\"></span>de belangen van de <span class=\"_ _0\"></span>groep in o<span class=\"_ _0\"></span>nderneminge<span class=\"_ _2\"></span>n onder gezamenlijke controle. De <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>jaarrekening <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>goedgekeurd <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _50\"></span>publicatie <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>raad <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>bestuur <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>Tessenderlo Group nv op dinsdag <span class=\"_ _2\"></span>26 maart 2024. (A) Overeenstemm<span class=\"_ _2\"></span>ingsverklaring De <span class=\"_ _31\"> </span>geconsolideerde <span class=\"_ _32\"></span>jaarrekening <span class=\"_ _32\"></span>is <span class=\"_ _1e\"> </span>opgesteld <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>overeenstemming <span class=\"_ _31\"> </span>met <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>International <span class=\"_ _31\"> </span>Financial<span class=\"_ _26\"></span> Reporting <span class=\"_ _1c\"></span>Standards <span class=\"_ _1c\"></span>(IFRS) <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>zijn <span class=\"_ _1c\"></span>vastgesteld <span class=\"_ _50\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>\u201cInternational <span class=\"_ _1c\"></span>Accounting <span class=\"_ _1c\"></span>Standards <span class=\"_ _1c\"></span>Board\u201d (IASB) zoals aang<span class=\"_ _2\"></span>enomen door de Eur<span class=\"_ _2\"></span>opese Unie.<span class=\"_ _6d\"> </span>(B) Voorstellin<span class=\"_ _2\"></span>gsbasis De jaarrekening wordt uitgedrukt in euro, <span class=\"_ _0\"></span>die de functionele munt <span class=\"_ _0\"></span>is van de <span class=\"_ _0\"></span>vennootschap, afgerond<span class=\"_ _2\"></span> naar <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>dichtstbijzijn<span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>waardoor <span class=\"_ _26\"></span>totalen <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>afwijken <span class=\"_ _26\"></span>door <span class=\"_ _26\"></span>afronding. <span class=\"_ _56\"></span>Ze <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>opgesteld op <span class=\"_ _31\"></span>basis <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>historische <span class=\"_ _32\"></span>kosten <span class=\"_ _31\"> </span>met <span class=\"_ _32\"></span>uitzondering <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>de <span class=\"_ _1e\"> </span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _31\"> </span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>de netto(verplichting<span class=\"_ _2\"></span>)/vordering <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>pensioenplannen <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>te <span class=\"_ _32\"></span>bereiken <span class=\"_ _32\"></span>doel, <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>lke <span class=\"_ _32\"></span>gewaardeerd worden <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>hun <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde. <span class=\"_ _32\"></span>Activa <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>groepen <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>aangehouden <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erkoop <span class=\"_ _32\"></span>worden gewaardeerd  aan  de  laag<span class=\"_ _2\"></span>ste  van  de  nettoboekwaard<span class=\"_ _2\"></span>e  en  de  re\u00eble  waarde  verminderd <span class=\"_ _1b\"> </span>met  de verkoopkosten.<span class=\"_ _2\"></span> De <span class=\"_ _31\"> </span>voorbereiding <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _31\"> </span>conform <span class=\"_ _31\"> </span>IFRS <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ereist <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>het <span class=\"_ _1e\"> </span>management <span class=\"_ _31\"> </span>beoordelingen,<span class=\"_ _2\"></span> schattingen <span class=\"_ _2\"></span>en verond<span class=\"_ _2\"></span>erstellingen <span class=\"_ _2\"></span>die van <span class=\"_ _2\"></span>invloed z<span class=\"_ _2\"></span>ijn op <span class=\"_ _2\"></span>de t<span class=\"_ _2\"></span>oepassing van <span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>oekhoudprincipes<span class=\"_ _2\"></span> en<span class=\"_ _2\"></span> de <span class=\"_ _25\"></span>gerapporteerde <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>schulden, <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>opbrengsten. <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>schattingen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gerelat<span class=\"_ _2\"></span>eerde veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _31\"></span>zijn <span class=\"_ _32\"></span>gebaseerd <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>ervaring <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>verscheidene <span class=\"_ _32\"></span>andere <span class=\"_ _32\"></span>factoren <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>eronderstel<span class=\"_ _2\"></span>d worden <span class=\"_ _50\"></span>redelijk <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>onder <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>omstandigheden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>resultaten <span class=\"_ _50\"></span>hiervan <span class=\"_ _50\"></span>vormen <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>basis <span class=\"_ _1c\"></span>voor <span class=\"_ _25\"></span>het beoordelen <span class=\"_ _26\"></span>van d<span class=\"_ _26\"></span>e waarde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>directe <span class=\"_ _26\"></span>wijze <span class=\"_ _2\"></span>blijken <span class=\"_ _26\"></span>uit <span class=\"_ _2\"></span>andere <span class=\"_ _26\"></span>bronnen. De uiteindelijke resul<span class=\"_ _2\"></span>taten kunn<span class=\"_ _2\"></span>en afwijken van deze schattin<span class=\"_ _2\"></span>gen. De  schattingen  en  onderliggende  veronders<span class=\"_ _2\"></span>tellingen  worden  voortdurend  her<span class=\"_ _2\"></span>zien.  Herzieningen betreffende <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>boekhoudkund<span class=\"_ _2\"></span>ige <span class=\"_ _32\"></span>schattingen <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>geboekt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>schatting werd <span class=\"_ _50\"></span>herzien <span class=\"_ _1c\"></span>(indien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>herziening <span class=\"_ _1c\"></span>enkel <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>impact<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>heeft <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>periode) <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>periode <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de herziening <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>toekomstige <span class=\"_ _32\"></span>periodes <span class=\"_ _32\"></span>(als <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>herziening <span class=\"_ _32\"></span>zowel <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>huidige <span class=\"_ _32\"></span>als <span class=\"_ _32\"></span>toekomstige <span class=\"_ _32\"></span>periodes be\u00efnvloedt). Beoordelingen<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>management <span class=\"_ _26\"></span>omtrent de<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>oepassing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>standaarden <span class=\"_ _26\"></span>die e<span class=\"_ _2\"></span>en sig<span class=\"_ _2\"></span>nificante<span class=\"_ _2\"></span> invloed <span class=\"_ _50\"></span>hebben <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>jaarrekening <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>schattingen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>significant<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>risico <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>belangrijke<span class=\"_ _2\"></span> correctie  in  h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span>  volg<span class=\"_ _2\"></span>ende  jaar <span class=\"_ _1b\"> </span>worden  bespr<span class=\"_ _2\"></span>oken  i<span class=\"_ _2\"></span>n  toelichting  33  -<span class=\"_ _2\"></span>  Kritisch<span class=\"_ _2\"></span>e  boekhoudkundig<span class=\"_ _2\"></span>e schattingen en o<span class=\"_ _2\"></span>ordeelsvormingen. De <span class=\"_ _1e\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>jaarrekening <span class=\"_ _31\"> </span>heeft <span class=\"_ _1e\"> </span>betrekking <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>toestand <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ennootschap <span class=\"_ _31\"> </span>v\u00f3\u00f3r <span class=\"_ _1e\"> </span>de winstverdeling <span class=\"_ _27\"> </span>van <span class=\"_ _34\"> </span>het <span class=\"_ _27\"> </span>boekjaar, <span class=\"_ _34\"> </span>die <span class=\"_ _27\"> </span>voorgesteld <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _34\"> </span>algemene <span class=\"_ _27\"> </span>vergadering <span class=\"_ _27\"> </span>van aandeelhouders. De boekhoudprin<span class=\"_ _2\"></span>cipes, zoals hierna<span class=\"_ _2\"></span> beschreven, werden consis<span class=\"_ _2\"></span>tent toegepast<span class=\"_ _2\"></span> door de vennootschap<span class=\"_ _2\"></span> en <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _25\"></span>vennootschappen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>periodes <span class=\"_ _32\"></span>voorgesteld <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>geconsolideerd<span class=\"_ _2\"></span>e jaarrekening.<span class=\"_ _2\"></span> (C) Consolidatiep<span class=\"_ _2\"></span>rincipes Dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _1b\"> </span>zijn <span class=\"_ _1e\"> </span>ondernemingen<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>die <span class=\"_ _1e\"> </span>worden <span class=\"_ _1b\"> </span>gecontrolee<span class=\"_ _2\"></span>rd <span class=\"_ _1b\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>groep. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>groep controleert <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>entiteit <span class=\"_ _29\"> </span>indien<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>rechten <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>variabele rendementen <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>investering <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>deelneming <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>mogelijkheid <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>acht <span class=\"_ _50\"></span>over <span class=\"_ _50\"></span>de deelneming <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>gebruiken <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>rendementen <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>be\u00efnvloeden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ngen van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>do<span class=\"_ _0\"></span>chteronderne<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>ingen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _1e\"> </span>de datum waarop de c<span class=\"_ _2\"></span>ontrole start tot de datu<span class=\"_ _2\"></span>m waarop <span class=\"_ _2\"></span>de co<span class=\"_ _0\"></span>ntrole eind<span class=\"_ _2\"></span>igt.  Indien <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _1c\"></span>controle <span class=\"_ _1c\"></span>uitoefent <span class=\"_ _0\"></span>over <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>dochteronderne<span class=\"_ _2\"></span>ming <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en schulden <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>dochteronderne<span class=\"_ _2\"></span>ming, <span class=\"_ _0\"></span>eventuele minderheidsbelangen en <span class=\"_ _1c\"></span>alle overige <span class=\"_ _0\"></span>elementen van <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>eigen <span class=\"_ _33\"> </span>vermogen  van <span class=\"_ _1d\"> </span>deze  dochteronderneming  niet <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>opge<span class=\"_ _0\"></span>nomen.  De <span class=\"_ _33\"> </span>winsten <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f verliezen volgend uit h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> verlies van c<span class=\"_ _2\"></span>ontrole worden <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening.  De <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>inderheidsbelangen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _50\"></span>apart <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _50\"></span>toerekenbaar <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>aandeelhouders van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>vennootschap <span class=\"_ _33\"> </span>voorgesteld. <span class=\"_ _33\"> </span>Gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _1d\"> </span>bij <span class=\"_ _1d\"> </span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _33\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1d\"> </span>een minderheidsbelang <span class=\"_ _50\"></span>wo<span class=\"_ _0\"></span>rden<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>proportioneel <span class=\"_ _25\"></span>toegewezen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>dit <span class=\"_ _25\"></span>minderheidsbelang, <span class=\"_ _32\"></span>zelfs <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het minderheidsbelang hierd<span class=\"_ _26\"></span>oor negatief wordt. Wijzigingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>minderheidsbelan<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _56\"></span>transacties <span class=\"_ _26\"></span>waarbij <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntrole <span class=\"_ _26\"></span>blijft <span class=\"_ _26\"></span>behouden,<span class=\"_ _2\"></span> zijn <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>evenredig <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>netto <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span>. <span class=\"_ _1c\"></span>Goodwill<span class=\"_ _2\"></span> wordt niet gewijzig<span class=\"_ _2\"></span>d en winsten of<span class=\"_ _2\"></span> verliezen worden <span class=\"_ _2\"></span>niet opgenomen in de wins<span class=\"_ _2\"></span>t-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening. Deelnemingen<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>geassocieerde <span class=\"_ _2a\"> </span>onde<span class=\"_ _2\"></span>rnemingen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>joint <span class=\"_ _37\"> </span>ventures <span class=\"_ _2a\"> </span>zijn <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vermogensmutatie<span class=\"_ _2\"></span>methode. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>deelneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in geassocieerde ondernemingen zijn <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>waarin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>significante <span class=\"_ _0\"></span>invloed ka<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>uitoefenen <span class=\"_ _0\"></span>op de financi\u00eble <span class=\"_ _2\"></span>en de oper<span class=\"_ _2\"></span>ationele bel<span class=\"_ _2\"></span>eidslijnen, doch <span class=\"_ _2\"></span>deze niet <span class=\"_ _2\"></span>controleert. <span class=\"_ _2\"></span>Dit zal <span class=\"_ _2\"></span>in het <span class=\"_ _2\"></span>algemeen het geval <span class=\"_ _0\"></span>zijn wanneer <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>tussen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>en 50% <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>mrechten bezit. <span class=\"_ _0\"></span>De groep <span class=\"_ _0\"></span>past <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>11 toe <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>alle <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>overeenkomsten. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>11 <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gezamenlijke o<span class=\"_ _0\"></span>vereenkomsten als gezamenlijke <span class=\"_ _29\"> </span>acti<span class=\"_ _2\"></span>viteiten <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff4\">joint <span class=\"_ _29\"> </span>operations</span>) <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>joint <span class=\"_ _1d\"> </span>ventures <span class=\"_ _29\"> </span>beschouwd, <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>basis <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de contractuele <span class=\"_ _1e\"> </span>rechten <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>verplichtingen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>elke <span class=\"_ _1e\"> </span>investeerder. <span class=\"_ _31\"> </span>Alle <span class=\"_ _1e\"> </span>gezamenlijke <span class=\"_ _1e\"> </span>overeenko<span class=\"_ _2\"></span>msten worden besch<span class=\"_ _2\"></span>ouwd als j<span class=\"_ _2\"></span>oint v<span class=\"_ _2\"></span>entures o<span class=\"_ _2\"></span>mdat de g<span class=\"_ _2\"></span>roep <span class=\"_ _2\"></span>eerder recht<span class=\"_ _2\"></span>en heeft <span class=\"_ _2\"></span>op de<span class=\"_ _2\"></span> netto ac<span class=\"_ _2\"></span>tiva van <span class=\"_ _2\"></span>de gezamenlijke a<span class=\"_ _2\"></span>ctiviteit dan rechten<span class=\"_ _26\"></span> met betrekking tot de a<span class=\"_ _2\"></span>ctiva en <span class=\"_ _2\"></span>verplichtingen m<span class=\"_ _2\"></span>et betrekking <span class=\"_ _2\"></span>tot de schu<span class=\"_ _2\"></span>lden. <span class=\"_ _2\"></span>De verm<span class=\"_ _2\"></span>ogensmutatiem<span class=\"_ _2\"></span>ethode w<span class=\"_ _2\"></span>ordt <span class=\"_ _2\"></span>toegepast <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>anaf d<span class=\"_ _26\"></span>e datum waa<span class=\"_ _2\"></span>rop d<span class=\"_ _2\"></span>e aanzienli<span class=\"_ _2\"></span>jke invloed of geza<span class=\"_ _2\"></span>menlijke con<span class=\"_ _2\"></span>trole begint tot de da<span class=\"_ _2\"></span>tum waarop<span class=\"_ _2\"></span> deze eindigt. Wann<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>r het aande<span class=\"_ _2\"></span>el van de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>verlies <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>boekwaarde <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>geassocieerde <span class=\"_ _29\"> </span>onderneming <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>joint <span class=\"_ _29\"> </span>venture overschrijdt, wordt <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>boekwaarde in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>afgeboekt tot <span class=\"_ _0\"></span>nihil en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden verdere verliezen <span class=\"_ _26\"></span>niet lan<span class=\"_ _2\"></span>ger <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>rekening <span class=\"_ _26\"></span>gebracht, u<span class=\"_ _2\"></span>itgezonderd <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mate <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>roep <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _26\"></span>(in rechte afd<span class=\"_ _2\"></span>wingbaar <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f f<span class=\"_ _2\"></span>eitelijk) <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>aangegaan <span class=\"_ _26\"></span>met betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>deze geass<span class=\"_ _2\"></span>ocieerde <span class=\"_ _2\"></span>onderneming<span class=\"_ _2\"></span> of joint venture. Alle <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>tussen <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ndernemingen,<span class=\"_ _26\"></span> sald<span class=\"_ _2\"></span>i <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>niet-gerealiseerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winsten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>verliezen <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>transactie<span class=\"_ _2\"></span>s tussen onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>groep w<span class=\"_ _2\"></span>orden ge\u00ebli<span class=\"_ _2\"></span>mineerd. <span class=\"_ _26\"></span>Niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e wi<span class=\"_ _2\"></span>nsten afkoms<span class=\"_ _2\"></span>tig van<span class=\"_ _2\"></span> transacties m<span class=\"_ _2\"></span>et geass<span class=\"_ _2\"></span>ocieerde onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _2\"></span>en gez<span class=\"_ _2\"></span>amenlijke activit<span class=\"_ _2\"></span>eiten word<span class=\"_ _2\"></span>en ge\u00ebli<span class=\"_ _2\"></span>mineerd ten belope <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>belang <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>onderneming. <span class=\"_ _33\"> </span>Niet-gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rden ge\u00eblimineerd op <span class=\"_ _1c\"></span>dezelfde m<span class=\"_ _0\"></span>anier <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _0\"></span>winsten, <span class=\"_ _0\"></span>maar <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>geen bewijs van bijzonder<span class=\"_ _2\"></span>e waardevermind<span class=\"_ _2\"></span>ering aanwezig i<span class=\"_ _2\"></span>s.<span class=\"_ _6d\"> </span>(D) Vreemde valu<span class=\"_ _2\"></span>ta Transacties in vree<span class=\"_ _2\"></span>mde valuta Transacties in<span class=\"_ _2\"></span> vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>uta worden<span class=\"_ _2\"></span> geboekt <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers die<span class=\"_ _2\"></span> geldt<span class=\"_ _2\"></span> op <span class=\"_ _26\"></span>de transactiedatum. Monetaire <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>schulden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>vreemde <span class=\"_ _1c\"></span>valuta <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>omgerekend <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>geldende <span class=\"_ _1c\"></span>slotkoersen op balansdatum.<span class=\"_ _6d\"> </span>Niet-monetaire activa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>schulden, <span class=\"_ _0\"></span>uitgedrukt <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vreemde valuta, <span class=\"_ _0\"></span>welke <span class=\"_ _0\"></span>geboekt zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>historische<span class=\"_ _2\"></span> kostprijs <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>functionele <span class=\"_ _1c\"></span>munt <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoers <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de transactiedatum. <span class=\"_ _26\"></span>Niet-mon<span class=\"_ _2\"></span>etaire <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden, <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>vreemde <span class=\"_ _26\"></span>valuta, <span class=\"_ _26\"></span>welke <span class=\"_ _26\"></span>geboekt <span class=\"_ _2\"></span>zijn aan re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>mgezet naar <span class=\"_ _2\"></span>de fu<span class=\"_ _2\"></span>nctionele <span class=\"_ _2\"></span>munt aan <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers d<span class=\"_ _2\"></span>ie van <span class=\"_ _2\"></span>toepassing is<span class=\"_ _2\"></span> op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>datum <span class=\"_ _50\"></span>waarop <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>bepaald. <span class=\"_ _1c\"></span>Voor <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-monetaire<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>activa, <span class=\"_ _50\"></span>die <span class=\"_ _1c\"></span>aangehouden worden <span class=\"_ _1b\"> </span>voor  verk<span class=\"_ _2\"></span>oop,  word<span class=\"_ _2\"></span>en  de <span class=\"_ _1b\"> </span>wisselkoersresult<span class=\"_ _2\"></span>aten  n<span class=\"_ _2\"></span>iet  afzonderlij<span class=\"_ _2\"></span>k  get<span class=\"_ _2\"></span>oond  van <span class=\"_ _1e\"> </span>de  totale<span class=\"_ _2\"></span> mutatie in re\u00eble <span class=\"_ _2\"></span>waarde. Verschillen <span class=\"_ _25\"></span>door <span class=\"_ _32\"></span>transacties <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>vreemde <span class=\"_ _32\"></span>valuta <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g binnen de financierin<span class=\"_ _2\"></span>gskosten. Omzetting van<span class=\"_ _2\"></span> vreemde valu<span class=\"_ _2\"></span>ta  Activa <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>schulden <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>buitenland<span class=\"_ _2\"></span>se <span class=\"_ _29\"> </span>entiteiten <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>reemde <span class=\"_ _1d\"> </span>valuta <span class=\"_ _29\"> </span>die <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _1d\"> </span>zijn <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de consolidatie, <span class=\"_ _31\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1e\"> </span>omgezet <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>euro <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>basis <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>wisselkoersen <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>toepassing <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>op balansdatum. De <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>buitenlandse <span class=\"_ _0\"></span>entiteiten <span class=\"_ _1c\"></span>wordt o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>op basis <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _1c\"></span>wisselkoersen <span class=\"_ _1c\"></span>(om <span class=\"_ _50\"></span>zodoende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoersen <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>datum <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de transacties <span class=\"_ _2c\"> </span>te <span class=\"_ _2c\"> </span>benaderen). <span class=\"_ _34\"> </span>De <span class=\"_ _2c\"> </span>componenten <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>het <span class=\"_ _2c\"> </span>eigen <span class=\"_ _2c\"> </span>vermogen <span class=\"_ _2c\"> </span>toewijsbaar <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>de aandeelhouders van d<span class=\"_ _2\"></span>e vennootschap<span class=\"_ _2\"></span> worden omgez<span class=\"_ _2\"></span>et aan historische koersen.<span class=\"_ _2\"></span> Wisselkoersverschil<span class=\"_ _2\"></span>len, <span class=\"_ _32\"></span>afkomstig<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>omzetting <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen <span class=\"_ _32\"></span>toerekenbaar <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de aandeelhouders <span class=\"_ _20\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>vennootschap <span class=\"_ _27\"> </span>in <span class=\"_ _20\"> </span>euro <span class=\"_ _20\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>wisselkoers <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>jaareinde, <span class=\"_ _1f\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _20\"> </span>in \u201cOmrekeningsver<span class=\"_ _2\"></span>schillen\u201d <span class=\"_ _0\"></span>onder <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>eigen <span class=\"_ _0\"></span>vermogen <span class=\"_ _1c\"></span>geboekt. <span class=\"_ _0\"></span>Betreft <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>activi<span class=\"ff2\">teit <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>niet-volledig </span>gecontroleerde <span class=\"_ _29\"> </span>dochtermaatschap<span class=\"_ _2\"></span>pij, <span class=\"_ _29\"> </span>dan <span class=\"_ _1f\"> </span>wordt <span class=\"_ _1f\"> </span>het <span class=\"_ _29\"> </span>betreffende <span class=\"_ _29\"> </span>evenredige <span class=\"_ _29\"> </span>aandeel <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>het omrekeningsvers<span class=\"_ _2\"></span>chil toegerekend aan h<span class=\"_ _2\"></span>et minderheid<span class=\"_ _2\"></span>sbelang. Indien <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>buitenlandse <span class=\"_ _50\"></span>activiteit <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erkocht <span class=\"_ _50\"></span>waardoor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>zeggenschap, <span class=\"_ _50\"></span>invloed <span class=\"_ _50\"></span>van betekenis, <span class=\"_ _0\"></span>dan <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>zeggenschap <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erliest, <span class=\"_ _0\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>verband <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>buitenland<span class=\"_ _2\"></span>se activiteit <span class=\"_ _31\"> </span>cumulatief <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>pgebouwde <span class=\"_ _31\"> </span>bedrag <span class=\"_ _31\"> </span>binnen <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>omrekeningsverschillen <span class=\"_ _32\"></span>overgeboekt <span class=\"_ _31\"> </span>naar <span class=\"_ _1e\"> </span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening als onderde<span class=\"_ _2\"></span>el van de winst o<span class=\"_ _2\"></span>f het verlies bij de ver<span class=\"_ _2\"></span>koop. Wanneer de <span class=\"_ _1c\"></span>groep enkel <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>belang <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>dochterondernemin<span class=\"_ _2\"></span>g, <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>buitenlandse<span class=\"_ _2\"></span> activiteit <span class=\"_ _0\"></span>omvat, <span class=\"_ _0\"></span>verkoopt <span class=\"_ _0\"></span>terwijl <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>controle <span class=\"_ _0\"></span>behouden <span class=\"_ _0\"></span>blijft, <span class=\"_ _1c\"></span>dan <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>proportionel<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>deel <span class=\"_ _0\"></span>van het <span class=\"_ _1c\"></span>cumulatief <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omrekeningsversch<span class=\"_ _2\"></span>illen <span class=\"_ _1c\"></span>over<span class=\"_ _0\"></span>geboekt <span class=\"_ _1c\"></span>naar <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>minderheidsbelang. Wanneer <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>enkel <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>participatie <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>geassocieerde <span class=\"_ _25\"></span>onderneming <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>joint venture, <span class=\"_ _33\"> </span>die <span class=\"_ _29\"> </span>e<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>buitenlandse <span class=\"_ _33\"> </span>activiteit <span class=\"_ _1d\"> </span>omvat, <span class=\"_ _33\"> </span>verkoopt <span class=\"_ _1d\"> </span>terwijl <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>invloed <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>betekenis <span class=\"_ _1d\"> </span>of gezamenlijke <span class=\"_ _0\"></span>zeggenschap <span class=\"_ _0\"></span>behouden <span class=\"_ _0\"></span>blijft, <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>relevante <span class=\"_ _1c\"></span>gedeelte <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>cumulatief <span class=\"_ _0\"></span>bedrag overgeboekt in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening. Wisselkoersen<span class=\"_ _2\"></span> De volgende wisselk<span class=\"_ _2\"></span>oersen werden<span class=\"_ _2\"></span> gebruikt bij de <span class=\"_ _2\"></span>voorbereiding van de<span class=\"_ _2\"></span> jaarrekening<span class=\"_ _2\"></span>: Slotkoers Gemiddelde koers 1 EUR is gelijkgesteld aan: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Braziliaanse<span class=\"_ _2\"></span> real 5,3618 5,6386 5,4010 5,4399 Chinese yua<span class=\"_ _2\"></span>n 7,8509 7,3582 7,6600 7,0788 Costa Ric<span class=\"_ _2\"></span>aanse colon 573,0100 632,8700 584,0816 677,3942 Tsjechische<span class=\"_ _2\"></span> kroon 24,7240 24,1160 24,0043 24,5659 Indiase roe<span class=\"_ _2\"></span>pie 91,9045 88,1710 89,3001 82,6864 Indonesisc<span class=\"_ _2\"></span>he roepia 17.079,7100 16.519,8200 16.479,6156 15.625,2511 Mexicaanse<span class=\"_ _2\"></span> peso 18,7231 20,8560 19,1830 21,1869 Filipijnse<span class=\"_ _2\"></span> peso 61,2830 59,3200 60,1626 57,3138 Poolse zlot<span class=\"_ _2\"></span>y 4,3395 4,6808 4,5420 4,6861 Pond sterl<span class=\"_ _2\"></span>ing 0,8691 0,8869 0,8698 0,8528 Roemeense l<span class=\"_ _2\"></span>eu 4,9756 4,9495 4,9467 4,9313 Zwitserse<span class=\"_ _2\"></span> Frank 0,9260 0,9847 0,9718 1,0047 Turkse li<span class=\"_ _2\"></span>ra 32,6531 19,9649 25,7597 17,4088 Amerikaanse d<span class=\"_ _2\"></span>ollar 1,1050 1,0666 1,0813 1,0530 (E) Immateri\u00eble ac<span class=\"_ _2\"></span>tiva Onderzoek en ont<span class=\"_ _2\"></span>wikkeling Kosten <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>onderzoeksa<span class=\"_ _2\"></span>ctiviteiten, <span class=\"_ _1d\"> </span>ondernomen <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>oog <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>verwerv<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>nieuwe wetenschappelijke<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>of <span class=\"_ _1d\"> </span>technologische <span class=\"_ _29\"> </span>k<span class=\"_ _2\"></span>ennis, <span class=\"_ _29\"> </span>word<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>kosten <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening opgenomen op he<span class=\"_ _2\"></span>t ogenblik dat ze<span class=\"_ _2\"></span> zich voordoen. Kosten voor <span class=\"_ _0\"></span>ontwikkeling<span class=\"_ _2\"></span>sactiviteiten,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>waarbij de <span class=\"_ _0\"></span>resultaten van het <span class=\"_ _0\"></span>onderzoek worden toegepast <span class=\"_ _0\"></span>in een <span class=\"_ _32\"></span>plan <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>ontwerp <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>substantieel <span class=\"_ _32\"></span>verbeterde <span class=\"_ _32\"></span>producten <span class=\"_ _32\"></span>en processen, worden<span class=\"_ _2\"></span> in de balans opgen<span class=\"_ _2\"></span>omen, indien d<span class=\"_ _2\"></span>eze aan elk van de volgende crit<span class=\"_ _2\"></span>eria voldoen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het is te<span class=\"_ _2\"></span>chnisch haalb<span class=\"_ _2\"></span>aar om het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>te voltooien, <span class=\"_ _2\"></span>zodat het <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal zij<span class=\"_ _2\"></span>n voor gebru<span class=\"_ _2\"></span>ik </span></span>of verkoop; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het management h<span class=\"_ _2\"></span>eeft de intentie <span class=\"_ _2\"></span>om de ontwikkelin<span class=\"_ _2\"></span>g van het actief te <span class=\"_ _2\"></span>voltooien; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">er <span class=\"_ _29\"> </span>werd <span class=\"_ _29\"> </span>aangetoond <span class=\"_ _29\"> </span>hoe <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>actief <span class=\"_ _29\"> </span>aanleidin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>zal <span class=\"_ _29\"> </span>geven <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>toekomstige <span class=\"_ _29\"> </span>econo<span class=\"_ _2\"></span>mische </span></span>voordelen. Het mar<span class=\"_ _2\"></span>ktpotentieel <span class=\"_ _2\"></span>of het nut van het i<span class=\"_ _2\"></span>mmaterieel<span class=\"_ _2\"></span> actief is duidelijk<span class=\"_ _2\"></span> aangetoond; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">voldoende <span class=\"_ _1c\"></span>technische, <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>middelen <span class=\"_ _0\"></span>zijn <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voltooiing <span class=\"_ _1c\"></span>van </span></span>de ontwikkeling<span class=\"_ _2\"></span>; en \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _4f\"> </span>ko<span class=\"_ _0\"></span>sten  met <span class=\"_ _33\"> </span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>proces <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>product  kunnen <span class=\"_ _33\"> </span>duidelijk  ge\u00efdentificeerd <span class=\"_ _4f\"> </span>en </span></span>betrouwbaar ge<span class=\"_ _2\"></span>waardeerd worden.<span class=\"_ _2\"></span> Andere <span class=\"_ _2\"></span>uitgaven <span class=\"_ _26\"></span>voor ontw<span class=\"_ _2\"></span>ikkeling <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als kost <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening<span class=\"_ _2\"></span> opgeno<span class=\"_ _2\"></span>men <span class=\"_ _2\"></span>op het<span class=\"_ _2\"></span> moment dat deze zich<span class=\"_ _2\"></span> voordoen. De <span class=\"_ _50\"></span>geactiveerde <span class=\"_ _1c\"></span>kosten <span class=\"_ _50\"></span>omvatten <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kosten <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>grondstoffen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>directe <span class=\"_ _50\"></span>loonkosten. <span class=\"_ _50\"></span>Geactive<span class=\"_ _2\"></span>erde uitgaven <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>ontwikkelin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>gewaardeerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>kostprijs <span class=\"_ _1d\"> </span>verminderd <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>gecumuleerde<span class=\"_ _26\"></span> afschrijvingen (zie v<span class=\"_ _2\"></span>erder) en bijz<span class=\"_ _2\"></span>ondere waardevermi<span class=\"_ _2\"></span>nderingen (zie bo<span class=\"_ _2\"></span>ekhoudprincipe J).<span class=\"_ _6d\"> </span>Emissierechten<span class=\"_ _2\"></span> De <span class=\"_ _1b\"> </span>kost <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>bekom<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>em<span class=\"_ _0\"></span>issierechten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>opgenomen  als <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa, <span class=\"_ _1b\"> </span>zowel wanneer deze<span class=\"_ _2\"></span> gekocht wor<span class=\"_ _2\"></span>den of gratis zijn<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>ntvangen<span class=\"_ _2\"></span> (in dit laatste<span class=\"_ _2\"></span> geval is d<span class=\"_ _2\"></span>e aanschaffing<span class=\"_ _2\"></span>swaarde nul). <span class=\"_ _29\"> </span>Emissierechten <span class=\"_ _29\"> </span>worden <span class=\"_ _29\"> </span>niet <span class=\"_ _1f\"> </span>afgeschre<span class=\"_ _2\"></span>ven, <span class=\"_ _29\"> </span>maar <span class=\"_ _1f\"> </span>worden <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _29\"> </span>test <span class=\"_ _29\"> </span>op bijzondere waardevermindering<span class=\"_ _2\"></span>en. <span class=\"_ _0\"></span>Een voorziening wordt <span class=\"_ _0\"></span>aangelegd ter dekking <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de verplichting tot het <span class=\"_ _2\"></span>voorleggen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de<span class=\"_ _2\"></span> vereiste <span class=\"_ _2\"></span>hoeveelheid<span class=\"_ _2\"></span> emissi<span class=\"_ _2\"></span>erechten als,<span class=\"_ _2\"></span> gedurende <span class=\"_ _26\"></span>een bepaalde peri<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>de, het <span class=\"_ _50\"></span>aantal <span class=\"_ _50\"></span>vereiste <span class=\"_ _1c\"></span>rechten <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>totaal<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>aantal <span class=\"_ _1c\"></span>verworven <span class=\"_ _50\"></span>rechten <span class=\"_ _50\"></span>overstijgt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>eze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oorziening <span class=\"_ _1c\"></span>wordt opgenomen aan het<span class=\"_ _2\"></span> geraamde bedrag<span class=\"_ _2\"></span> van de nodige <span class=\"_ _2\"></span>uitgaven om aan dez<span class=\"_ _2\"></span>e verplichtin<span class=\"_ _2\"></span>g te voldoen. Immateri\u00eble a<span class=\"_ _2\"></span>ctiva Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>activa <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>verworven <span class=\"_ _1d\"> </span>werden <span class=\"_ _29\"> </span>door <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>groep, <span class=\"_ _1d\"> </span>worden <span class=\"_ _29\"> </span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _29\"> </span>aan <span class=\"_ _1d\"> </span>kostprijs verminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>gecumule<span class=\"_ _2\"></span>erde <span class=\"_ _1c\"></span>afschrijvingen <span class=\"_ _0\"></span>(zie <span class=\"_ _1c\"></span>verder) <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>bijzondere <span class=\"_ _0\"></span>waardeverminderingen <span class=\"_ _0\"></span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J). Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>eerste <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>voor <span class=\"_ _1d\"> </span>geactiveerde <span class=\"_ _1d\"> </span>Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>activa <span class=\"_ _29\"> </span>worden <span class=\"_ _33\"> </span>enkel <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>balans opgenomen wanneer ze <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>toekomstige economische voordelen, eigen aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activapost waarop zij betrekking hebben, <span class=\"_ _2\"></span>vergroten. All<span class=\"_ _2\"></span>e andere gedane uitg<span class=\"_ _2\"></span>aven worden geboekt<span class=\"_ _2\"></span> als kosten. Afschrijvingen<span class=\"_ _2\"></span> Immateri\u00eble <span class=\"_ _56\"></span>activa <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bepaalde <span class=\"_ _2\"></span>gebru<span class=\"_ _2\"></span>iksduur <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgeschreven <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>lgens <span class=\"_ _56\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _56\"></span>methode over hun verwachte <span class=\"_ _2\"></span>economische gebr<span class=\"_ _2\"></span>uiksduur. De <span class=\"_ _26\"></span>geschatte <span class=\"_ _56\"></span>economische <span class=\"_ _56\"></span>gebruiksduur <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>respectievelijke <span class=\"_ _56\"></span>categorie\u00ebn <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende: Ontwikkeling<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _2f\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _61\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 jaar<span class=\"fc8\"> </span></span></span>Software<span class=\"fc7\"> <span class=\"_ _3c\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Klantenlijst<span class=\"fc7\"> <span class=\"_ _62\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 10 jaar<span class=\"fc8\"> </span></span></span>Concessies, licentie<span class=\"_ _2\"></span>s, patenten en ander<span class=\"_ _2\"></span>e<span class=\"fc7\"> <span class=\"_ _40\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _20\"> </span>economische <span class=\"_ _1f\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig.<span class=\"_ _6d\"> </span>(F) Goodwill <span class=\"ff2\"> </span>Bedrijfscombinati<span class=\"_ _2\"></span>es  Alle <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _26\"></span>worden verw<span class=\"_ _2\"></span>erkt d<span class=\"_ _2\"></span>oor de <span class=\"_ _26\"></span>overnamemethode <span class=\"_ _2\"></span>toe <span class=\"_ _2\"></span>te p<span class=\"_ _2\"></span>assen <span class=\"_ _2\"></span>op de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van overname, welk<span class=\"_ _2\"></span>e de datum is waar<span class=\"_ _2\"></span>op de groep control<span class=\"_ _2\"></span>e verkrijgt. De groep waarde<span class=\"_ _2\"></span>ert de goodwill op de<span class=\"_ _2\"></span> overnamedatu<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span> als volgt: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de re\u00eble waarde <span class=\"_ _2\"></span>van de overgedrag<span class=\"_ _2\"></span>en vergoeding; pl<span class=\"_ _26\"></span>us<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het opgenomen bedrag<span class=\"_ _2\"></span> van eventuele <span class=\"_ _2\"></span>minderheidsbe<span class=\"_ _2\"></span>langen in de overg<span class=\"_ _2\"></span>enomen partij; plus </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>bedrijfscombina<span class=\"_ _2\"></span>tie <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>fasen <span class=\"_ _2\"></span>plaatsvindt,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voorafgaan<span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>belang </span></span>in de overgeno<span class=\"_ _2\"></span>men partij; verminderd <span class=\"_ _2\"></span>met \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenomen  nettobedrag  (in <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>algemeen  de <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde) <span class=\"_ _33\"> </span>van  de <span class=\"_ _33\"> </span>identificeerbare </span></span>verworven activ<span class=\"_ _2\"></span>a en aangeg<span class=\"_ _2\"></span>ane verplichtingen. Indien <span class=\"_ _20\"> </span>negatief, <span class=\"_ _20\"> </span>zal <span class=\"_ _1f\"> </span>deze <span class=\"_ _20\"> </span>voordelige <span class=\"_ _20\"> </span>aankoop <span class=\"_ _1f\"> </span>onmiddellijk <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>verwerkt <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> nadat de re\u00eble w<span class=\"_ _2\"></span>aarde opnieuw beo<span class=\"_ _2\"></span>ordeeld werd. Goodwill <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>uitgedrukt <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>munteenheid <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>waarop <span class=\"_ _31\"></span>ze <span class=\"_ _32\"></span>betrekking heeft. Transactiekosten, <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>of aan<span class=\"_ _2\"></span>delen, <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>door de groep in k<span class=\"_ _2\"></span>ost genomen wanneer zij <span class=\"_ _2\"></span>worden gemaakt.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>re\u00eble waarde v<span class=\"_ _0\"></span>an een voo<span class=\"_ _0\"></span>rwaardelij<span class=\"_ _2\"></span>ke vergoeding wordt <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>overnamedatum opgenomen. <span class=\"_ _0\"></span>Indien die <span class=\"_ _20\"> </span>voorwaardelijke <span class=\"_ _20\"> </span>vergoeding <span class=\"_ _20\"> </span>wordt <span class=\"_ _20\"> </span>geclassificeerd <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>eigen <span class=\"_ _20\"> </span>vermogen, <span class=\"_ _20\"> </span>vindt <span class=\"_ _20\"> </span>geen <span class=\"_ _27\"> </span>latere herwaardering <span class=\"_ _25\"></span>plaats <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>afwikkeling <span class=\"_ _25\"></span>geboekt <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen. <span class=\"_ _25\"></span>In <span class=\"_ _32\"></span>andere <span class=\"_ _25\"></span>gevallen worden <span class=\"_ _1c\"></span>wijzigingen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>voorwaardelijke <span class=\"_ _1c\"></span>vergoeding <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>eerste <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening opg<span class=\"_ _2\"></span>enomen. Waardering van go<span class=\"_ _2\"></span>odwill na eerste <span class=\"_ _2\"></span>opname Goodwill <span class=\"_ _55\"> </span>wordt <span class=\"_ _55\"> </span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>tegen <span class=\"_ _55\"> </span>kostprijs <span class=\"_ _55\"> </span>verminderd <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>cumulatieve <span class=\"_ _55\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gs- verliezen.<span class=\"_ _2\"></span>  Goodwill <span class=\"_ _2a\"> </span>wordt <span class=\"_ _2a\"> </span>m<span class=\"_ _0\"></span>instens <span class=\"_ _2a\"> </span>\u00e9\u00e9n <span class=\"_ _30\"> </span>keer <span class=\"_ _30\"> </span>per <span class=\"_ _2a\"> </span>jaar <span class=\"_ _2a\"> </span>onderworpen <span class=\"_ _2a\"> </span>aan <span class=\"_ _30\"> </span>een <span class=\"_ _30\"> </span>test <span class=\"_ _2a\"> </span>op <span class=\"_ _30\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen, <span class=\"_ _33\"> </span>alsook <span class=\"_ _1d\"> </span>telkens <span class=\"_ _33\"> </span>wanneer <span class=\"_ _33\"> </span>er <span class=\"_ _33\"> </span>een <span class=\"_ _1d\"> </span>indicatie <span class=\"_ _33\"> </span>is <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>wijst <span class=\"_ _1d\"> </span>op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>mo<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span> bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende eenheid <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>welke de <span class=\"_ _0\"></span>good<span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>werd toegewezen (zie b<span class=\"_ _2\"></span>oekhoudprin<span class=\"_ _2\"></span>cipe J).<span class=\"_ _6d\"> </span>(G) Materi\u00eble va<span class=\"_ _2\"></span>ste activa Eigen activa Materi\u00eble <span class=\"_ _33\"> </span>vaste <span class=\"_ _33\"> </span>activa <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>gewaardeerd <span class=\"_ _33\"> </span>tegen <span class=\"_ _33\"> </span>kostprijs <span class=\"_ _33\"> </span>verminderd <span class=\"_ _33\"> </span>met <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>gecumuleerde afschrijvingen  en  bijz<span class=\"_ _2\"></span>ondere  waardevermind<span class=\"_ _2\"></span>eringen.  De  kostprijs<span class=\"_ _2\"></span>  omvat  de  in<span class=\"_ _2\"></span>iti\u00eble  aankoopprijs<span class=\"_ _2\"></span> vermeerderd <span class=\"_ _1b\"> </span>met  rechtstr<span class=\"_ _2\"></span>eeks  toerekenbar<span class=\"_ _2\"></span>e  kosten  om<span class=\"_ _2\"></span>  het  actief  operationeel  te<span class=\"_ _2\"></span>  maken  zoals beoogd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>(bijvoorbeeld: <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>terugvorderbare <span class=\"_ _0\"></span>belastingen,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>transport <span class=\"_ _0\"></span>en, <span class=\"_ _1c\"></span>indien van toepassing,<span class=\"_ _2\"></span> de kosten van <span class=\"_ _2\"></span>ontmanteling en v<span class=\"_ _2\"></span>erwijdering van he<span class=\"_ _2\"></span>t actief en va<span class=\"_ _2\"></span>n het herstel van h<span class=\"_ _2\"></span>et terrein <span class=\"_ _50\"></span>waar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>actief <span class=\"_ _50\"></span>zich <span class=\"_ _50\"></span>bevindt). <span class=\"_ _25\"></span>De <span class=\"_ _50\"></span>kostprijs <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>zelf <span class=\"_ _50\"></span>geproduceerde <span class=\"_ _50\"></span>activa <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>dezelfde<span class=\"_ _2\"></span> manier <span class=\"_ _0\"></span>bepaald <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>verworven <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>omvat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>kostprijs <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterialen, directe <span class=\"_ _1c\"></span>loonkosten en overige direct<span class=\"_ _2\"></span>e toewijsbare k<span class=\"_ _2\"></span>osten.  Wanneer  component<span class=\"_ _2\"></span>en  van  een  vast  actief  een  verschillend<span class=\"_ _2\"></span>e  gebruiksduur  hebb<span class=\"_ _2\"></span>en,  worden  zij geboekt als afzonderlijk<span class=\"_ _26\"></span>e materi\u00eble vaste acti<span class=\"_ _2\"></span>va. Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1f\"> </span>na <span class=\"_ _1f\"> </span>eerste <span class=\"_ _1f\"> </span>opname <span class=\"_ _1f\"> </span>opgelopen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>kader <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>vervangen <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>ernieuwen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van componenten van <span class=\"_ _0\"></span>materi\u00eble vaste <span class=\"_ _1c\"></span>activa worden <span class=\"_ _0\"></span>geboekt als <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop v<span class=\"_ _0\"></span>an een <span class=\"_ _1c\"></span>afzonderli<span class=\"_ _2\"></span>jk <span class=\"_ _0\"></span>actief en het actief dat werd vervangen wordt dan volledig afgeschreven. Het activeren van latere uitgaven vindt <span class=\"_ _31\"> </span>enkel <span class=\"_ _1e\"> </span>plaats <span class=\"_ _31\"> </span>wanneer <span class=\"_ _31\"> </span>deze <span class=\"_ _1e\"> </span>uitgaven <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>toekomstige <span class=\"_ _31\"> </span>economische <span class=\"_ _31\"> </span>voordelen, <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aan <span class=\"_ _31\"> </span>de activapost <span class=\"_ _1c\"></span>waarop <span class=\"_ _50\"></span>zij <span class=\"_ _50\"></span>betrekking <span class=\"_ _1c\"></span>hebben, <span class=\"_ _50\"></span>vergroten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>productiecapacit<span class=\"_ _2\"></span>eit <span class=\"_ _1c\"></span>significant <span class=\"_ _50\"></span>verhogen. Herstellings- <span class=\"_ _1e\"> </span>en  onderhou<span class=\"_ _2\"></span>dskosten, <span class=\"_ _1e\"> </span>we<span class=\"_ _0\"></span>lke  de<span class=\"_ _2\"></span>  to<span class=\"_ _2\"></span>ekomstige <span class=\"_ _1b\"> </span>economis<span class=\"_ _2\"></span>che <span class=\"_ _1b\"> </span>voordelen <span class=\"_ _1b\"> </span>eigen <span class=\"_ _1b\"> </span>aan  d<span class=\"_ _2\"></span>e activapost  waarmee  ze  verwant  zijn <span class=\"_ _4f\"> </span>niet <span class=\"_ _33\"> </span>doen  toenemen,  worden  opgenomen  in  de <span class=\"_ _33\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Afschrijvingen<span class=\"_ _2\"></span> Afschrijvingen <span class=\"_ _26\"></span>worden geb<span class=\"_ _2\"></span>oekt <span class=\"_ _2\"></span>in de<span class=\"_ _2\"></span> winst-<span class=\"_ _2\"></span><span class=\"ls3\">en<span class=\"ls0\">-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _2\"></span>vanaf <span class=\"_ _2\"></span>de da<span class=\"_ _2\"></span>tum <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ingebruikname,<span class=\"_ _2\"></span> op<span class=\"_ _2\"></span> </span></span>lineaire <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _1c\"></span>economische <span class=\"_ _1c\"></span>gebruiksduur <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elke <span class=\"_ _1c\"></span>component <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>materieel<span class=\"_ _2\"></span> vast actief. De verwachte ec<span class=\"_ _2\"></span>onomische gebru<span class=\"_ _2\"></span>iksduur van de r<span class=\"_ _2\"></span>espectievelij<span class=\"_ _2\"></span>ke categorie\u00ebn va<span class=\"_ _2\"></span>n activa is als volgt: Infrastructuurwer<span class=\"_ _2\"></span>ken terreinen<span class=\"ffa fs6\">4F4F<span class=\"_ _6d\"> </span></span>32 <span class=\"_ _63\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Gebouwen<span class=\"fc7\"> <span class=\"_ _64\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">20 tot 40 jaar<span class=\"fc8\"> </span></span></span>Verbeteringswerk<span class=\"_ _2\"></span>en gebouwen<span class=\"fc7\"> <span class=\"_ _1c\"></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Installaties<span class=\"fc7\"> <span class=\"_ _4a\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">6 tot 20<span class=\"_ _2\"></span> jaar<span class=\"fc8\"> </span></span></span>Machines en uitrusting<span class=\"_ _26\"></span><span class=\"fc7\"> <span class=\"_ _1d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 tot 15 jaar<span class=\"fc8\"> </span></span></span>Meubilair en kant<span class=\"_ _2\"></span>ooruitrusting<span class=\"fc7\"> <span class=\"_ _29\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4<span class=\"_ _0\"></span> tot 10 jaar<span class=\"fc8\"> </span></span></span>Extrusie materie<span class=\"_ _2\"></span>el en gereedschap <span class=\"_ _65\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 7 jaar<span class=\"fc8\"> </span></span></span>Laboratorium- en onderz<span class=\"_ _26\"></span>oeksinfrastructuur<span class=\"fc7\"> <span class=\"_ _5d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Rollend materieel<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4 tot 10 jaar<span class=\"fc8\"> </span></span></span>Computermaterieel<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _67\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Terreinen <span class=\"_ _27\"> </span>worden <span class=\"_ _34\"> </span>niet <span class=\"_ _34\"> </span>afgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>aangezien <span class=\"_ _27\"> </span>aangenomen <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>dat <span class=\"_ _34\"> </span>zij <span class=\"_ _27\"> </span>een <span class=\"_ _34\"> </span>onbepaalde gebruiksduur hebb<span class=\"_ _2\"></span>en. De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>economische <span class=\"_ _20\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig<span class=\"_ _6d\"> </span>. Overheidssubsidies <span class=\"_ _2\"></span> Overheidssubsidies <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>materieel <span class=\"_ _1c\"></span>vast <span class=\"_ _1c\"></span>actief <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>mindering gebracht <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _2\"></span>eigen aan<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>activapost, <span class=\"_ _2\"></span>wanneer er <span class=\"_ _26\"></span>een redelij<span class=\"_ _2\"></span>ke z<span class=\"_ _2\"></span>ekerheid b<span class=\"_ _2\"></span>estaat d<span class=\"_ _2\"></span>at deze <span class=\"_ _0\"></span>subsidies o<span class=\"_ _0\"></span>ntvangen zullen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>zal vo<span class=\"_ _0\"></span>ldoen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorwaarden die <span class=\"_ _0\"></span>eraan verbonden <span class=\"_ _20\"> </span>zijn. <span class=\"_ _27\"> </span>Ze <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>mindering <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de<span class=\"_ _2\"></span> gerelateerde <span class=\"_ _29\"> </span>afschrijvingen <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>dit <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>lineaire <span class=\"_ _1f\"> </span>basis <span class=\"_ _1f\"> </span>over <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>gebruiksduu<span class=\"_ _2\"></span>r <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>de gerelateerde activ<span class=\"_ _2\"></span>a. Overheidssubsidies <span class=\"_ _33\"> </span>als <span class=\"_ _33\"> </span>compensatie <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gemaakte<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>kosten <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>systematisch opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>mindering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gerelateerde <span class=\"_ _32\"></span>kost <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>dezelfde <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>kosten <span class=\"_ _32\"></span>worden opgenomen. De waarderingsreg<span class=\"_ _2\"></span>els voor de emissier<span class=\"_ _2\"></span>echten worden <span class=\"_ _2\"></span>besproken in sectie <span class=\"_ _2\"></span>(E) Immateri\u00eble<span class=\"_ _2\"></span> activa.<span class=\"_ _6d\"> </span>(H) Leasing De <span class=\"_ _1c\"></span>groep <span class=\"_ _1c\"></span>heeft <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2019 <span class=\"_ _1c\"></span>IFRS <span class=\"_ _1c\"></span>16 <span class=\"_ _1c\"></span><span class=\"ff4\">Leaseovereenkomsten <span class=\"_ _1c\"></span></span>toegepast <span class=\"_ _0\"></span>volgens <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>gewijzig<span class=\"_ _2\"></span>de <span class=\"_ _1c\"></span>retroactieve methode, zonder a<span class=\"_ _2\"></span>anpassing<span class=\"_ _2\"></span> van de vergelijkende<span class=\"_ _2\"></span> cijfers. Bij <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>contract <span class=\"_ _50\"></span>beoordeelt <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>contract <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>leaseovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>of bevat. <span class=\"_ _56\"></span>Een <span class=\"_ _2\"></span>contract <span class=\"_ _56\"></span>is, <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>bevat, <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>leaseovereenkoms<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>indien <span class=\"_ _26\"></span>het <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntract <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>ruil <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _56\"></span>vergoeding het  recht  verleent<span class=\"_ _2\"></span>  gedurend<span class=\"_ _2\"></span>e  een  bepaalde  peri<span class=\"_ _2\"></span>ode  de  zeggenschap  o<span class=\"_ _2\"></span>ver  het  gebruik<span class=\"_ _2\"></span>  van  een ge\u00efdentificeerd acti<span class=\"_ _2\"></span>ef uit te oefenen.<span class=\"_ _2\"></span> Activa, <span class=\"_ _2\"></span>die h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> gebru<span class=\"_ _2\"></span>iksrecht <span class=\"_ _26\"></span>van het <span class=\"_ _26\"></span>overeenstemmend<span class=\"_ _2\"></span>e geleas<span class=\"_ _2\"></span>ede a<span class=\"_ _2\"></span>ctief <span class=\"_ _2\"></span>vertegenwoordigt,<span class=\"_ _2\"></span> w<span class=\"_ _2\"></span>orden aan kostprijs opgeno<span class=\"_ _2\"></span>men in materi\u00eble<span class=\"_ _2\"></span> vaste activa en b<span class=\"_ _2\"></span>estaan uit: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het bedrag van de initi<span class=\"_ _2\"></span>\u00eble waardering v<span class=\"_ _2\"></span>an de leaseverp<span class=\"_ _2\"></span>lichting </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Alle <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>aanvangsdatum <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>errichte <span class=\"_ _1c\"></span>leasebetaling<span class=\"_ _2\"></span>en, <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>alle <span class=\"_ _50\"></span>ontvangen </span></span>lease-incentives<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Alle initi\u00eble direct<span class=\"_ _2\"></span>e kosten </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Kosten van ontman<span class=\"_ _2\"></span>teling en verwijderi<span class=\"_ _2\"></span>ng </span></span>32 <span class=\"ff4 fs10\">Infrastructuurwerken terreinen<span class=\"_ _0\"></span> omvat vo<span class=\"_ _0\"></span>ornamelijk he<span class=\"_ _0\"></span>t aanleggen van toegang<span class=\"_ _0\"></span>swegen, om<span class=\"_ _0\"></span>heining en verlichting<span class=\"_ _6d\"> </span></span><span class=\"ff4 fs10\">.<span class=\"_ _6d\"> </span></span>De <span class=\"_ _53\"> </span>overeenstemm<span class=\"_ _2\"></span>ende <span class=\"_ _53\"> </span>leaseschuld, <span class=\"_ _53\"> </span>die<span class=\"_ _2\"></span> <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>contante <span class=\"_ _53\"> </span>waarde <span class=\"_ _53\"> </span>van <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>leasebetalin<span class=\"_ _2\"></span>gen vertegenwoordig<span class=\"_ _2\"></span>t, wordt <span class=\"_ _26\"></span>opgenomen in<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>schulden <span class=\"_ _26\"></span>op meer dan<span class=\"_ _2\"></span> \u00e9<span class=\"_ _2\"></span>\u00e9n jaar <span class=\"_ _26\"></span>of op <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar<span class=\"_ _26\"></span> naargelang hun<span class=\"_ _2\"></span> vervaldatum. De <span class=\"_ _1b\"> </span>leasebetalingen <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>initieel <span class=\"_ _1b\"> </span>gewaardeerd <span class=\"_ _1e\"> </span>tegen <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>huidige  waard<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>de  verschuldigde<span class=\"_ _2\"></span> leasebetalingen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>aanvangsdatum <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>verdisconteerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>impliciete <span class=\"_ _1c\"></span>rentevoet van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _56\"></span>of, <span class=\"_ _2\"></span>indien <span class=\"_ _56\"></span>deze <span class=\"_ _26\"></span>niet <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>eenvoudige <span class=\"_ _56\"></span>wijze <span class=\"_ _26\"></span>kan <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>bepaald<span class=\"_ _2\"></span>, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>marginale rentevoet. <span class=\"_ _1c\"></span>Dit <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>rentev<span class=\"_ _2\"></span>oet <span class=\"_ _50\"></span>waartegen <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>lessee <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>bedrag, <span class=\"_ _50\"></span>nodig <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>verkrijgen <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een actief van <span class=\"_ _2\"></span>gelijkaardige <span class=\"_ _2\"></span>waarde als <span class=\"_ _2\"></span>het met <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n gebrui<span class=\"_ _26\"></span>ksrec<span class=\"_ _0\"></span>ht o<span class=\"_ _2\"></span>vereenstemmend<span class=\"_ _2\"></span>e actief en <span class=\"_ _2\"></span>dit in <span class=\"_ _2\"></span>een gelijkaardige <span class=\"_ _32\"></span>economische<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>omgeving, <span class=\"_ _32\"></span>zou <span class=\"_ _31\"> </span>hebben <span class=\"_ _32\"></span>kunnen <span class=\"_ _32\"></span>lenen <span class=\"_ _31\"></span>voor <span class=\"_ _32\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>duur <span class=\"_ _32\"></span>en <span class=\"_ _31\"></span>onder gelijkaardige <span class=\"_ _26\"></span>voorwaarden. <span class=\"_ _26\"></span>Over he<span class=\"_ _2\"></span>t alg<span class=\"_ _2\"></span>emeen <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>marginale <span class=\"_ _2\"></span>rentevoe<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>oor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>gebruikt. \u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>activa  en  leaseverplichtingen  worden  niet <span class=\"_ _33\"> </span>opgenomen  voor  leaseovereenkomsten<span class=\"_ _26\"></span> waarvan h<span class=\"_ _2\"></span>et onderlig<span class=\"_ _2\"></span>gend <span class=\"_ _26\"></span>actief een <span class=\"_ _2\"></span>lage <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>of voor <span class=\"_ _26\"></span>leaseovereenkomsten <span class=\"_ _26\"></span>van korte <span class=\"_ _26\"></span>duur. De <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _56\"></span>van <span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>eovereenkomsten,<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>waarvan <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>onderliggend <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>lage <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>heeft of <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>korte <span class=\"_ _32\"></span>duur <span class=\"_ _32\"></span>zijn, <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>lineaire <span class=\"_ _32\"></span>wijze <span class=\"_ _25\"></span>over <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>duur <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>overeenkomst <span class=\"_ _32\"></span>ten <span class=\"_ _32\"></span>laste<span class=\"_ _2\"></span> genomen. De <span class=\"_ _29\"> </span>rentelast<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>leaseverplich<span class=\"_ _2\"></span>ting <span class=\"_ _29\"> </span>wordt <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>interestk<span class=\"_ _2\"></span>ost <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. De  \u2018<span class=\"_ _2\"></span>Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _1e\"> </span>activa  w<span class=\"_ _2\"></span>orden <span class=\"_ _1b\"> </span>op  lineair<span class=\"_ _26\"></span>e  basis  a<span class=\"_ _2\"></span>fgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _1b\"> </span>over  de<span class=\"_ _2\"></span>  leas<span class=\"_ _2\"></span>eperiode <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"> </span>over  d<span class=\"_ _2\"></span>e gebruiksduur <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het  acti<span class=\"_ _2\"></span>ef <span class=\"_ _1b\"> </span>indien <span class=\"_ _1e\"> </span>deze <span class=\"_ _1b\"> </span>laatste <span class=\"_ _1e\"> </span>korter <span class=\"_ _1e\"> </span>is.  D<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>leaseperiod<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>wordt  d<span class=\"_ _2\"></span>oor <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>groep beschouwd als de niet-<span class=\"_ _2\"></span>opzegbare periode van de leas<span class=\"_ _2\"></span>eovereenkomst, samen me<span class=\"_ _2\"></span>t periodes waarvoor<span class=\"_ _2\"></span> een opti<span class=\"_ _2\"></span>e tot <span class=\"_ _26\"></span>verlenging va<span class=\"_ _2\"></span>n d<span class=\"_ _2\"></span>e leaseovereenk<span class=\"_ _2\"></span>omst be<span class=\"_ _2\"></span>staat, in<span class=\"_ _2\"></span>dien het <span class=\"_ _26\"></span>redelijk ze<span class=\"_ _2\"></span>ker is <span class=\"_ _26\"></span>dat deze <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ptie zal <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>uitgeoefend, <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>periodes <span class=\"_ _1c\"></span>waarvoor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenko<span class=\"_ _2\"></span>mst bestaat, <span class=\"_ _26\"></span>indien <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>redelijk <span class=\"_ _56\"></span>zeker <span class=\"_ _2\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _26\"></span>niet <span class=\"_ _56\"></span>zal <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>uitgeoefend. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _2\"></span>gebruik<span class=\"_ _26\"></span> gemaakt <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>inschattingen <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>beoordelen <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>redelijk <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>dat <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>verlenging uitgeoefend <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden. <span class=\"_ _26\"></span>Hierbij <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>alle <span class=\"_ _26\"></span>relevante <span class=\"_ _26\"></span>factoren, <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>voordeel <span class=\"_ _26\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>groep vormen om een <span class=\"_ _2\"></span>optie tot verleng<span class=\"_ _2\"></span>ing uit te oefenen,<span class=\"_ _2\"></span> in overweging geno<span class=\"_ _2\"></span>men.<span class=\"_ _6d\"> </span>(I) Beleggingen,<span class=\"_ _2\"></span> korte en lan<span class=\"_ _2\"></span>ge termijninvesterin<span class=\"_ _2\"></span>gen Elke categorie <span class=\"_ _2\"></span>van beleggingen wo<span class=\"_ _2\"></span>rdt geboekt op tran<span class=\"_ _2\"></span>sactiedatum. Beleggingen in aand<span class=\"_ _2\"></span>elen Beleggingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>aandelen <span class=\"_ _27\"> </span>omvatten <span class=\"_ _27\"> </span>deelne<span class=\"_ _2\"></span>mingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>ondernemingen <span class=\"_ _27\"> </span>waarin <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>groep <span class=\"_ _27\"> </span>geen significante <span class=\"_ _26\"></span>invloed <span class=\"_ _26\"></span>uitoefent <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>bezit. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>at <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>normaal <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wanneer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>minder <span class=\"_ _26\"></span>dan 20% <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>stemrechten <span class=\"_ _50\"></span>bezit. <span class=\"_ _50\"></span>Zulke <span class=\"_ _25\"></span>beleggingen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _25\"></span>waarde, <span class=\"_ _50\"></span>t<span class=\"_ _0\"></span>enzij <span class=\"_ _50\"></span>de re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>op b<span class=\"_ _2\"></span>etrouwbare <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>gemeten <span class=\"_ _26\"></span>kan <span class=\"_ _2\"></span>worden. In <span class=\"_ _26\"></span>dat laats<span class=\"_ _2\"></span>te g<span class=\"_ _2\"></span>eval <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>ze g<span class=\"_ _2\"></span>eboekt aan aanschaffingswaarde, verminderd met de bijzondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span>. De <span class=\"_ _0\"></span>re\u00eble waarde is de  genoteerde  biedkoers  op  afsluitingsdatu<span class=\"_ _2\"></span>m.  Bij <span class=\"_ _4f\"> </span>de  in<span class=\"_ _0\"></span>iti\u00eble  erkenning  kan  de  entiteit,  op  een instrument <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>instrument <span class=\"_ _26\"></span>basis, <span class=\"_ _2\"></span>bepalen <span class=\"_ _26\"></span>om latere <span class=\"_ _56\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>re\u00eble waard<span class=\"_ _26\"></span>e ofwel <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>te n<span class=\"_ _2\"></span>emen in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>niet-gerealiseerde <span class=\"_ _25\"></span>resultaten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>fwel <span class=\"_ _25\"></span>rechtstreeks <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst- <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>verliesrekenin<span class=\"_ _2\"></span>g. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>ke<span class=\"_ _0\"></span>uze <span class=\"_ _25\"></span>is onherroepbaar. <span class=\"_ _50\"></span>Dividenden <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>resultaat <span class=\"_ _25\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening, <span class=\"_ _50\"></span>tenzij het dividend du<span class=\"_ _2\"></span>idelijk een t<span class=\"_ _2\"></span>erugbetaling van e<span class=\"_ _2\"></span>en deel van de<span class=\"_ _2\"></span> investering <span class=\"_ _2\"></span>vertegenwoordigt. Wanneer<span class=\"_ _2\"></span> beleggingen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>worden <span class=\"_ _50\"></span>verkocht <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>keuze <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>initi\u00eble <span class=\"_ _25\"></span>erkenning <span class=\"_ _50\"></span>was <span class=\"_ _25\"></span>om <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde wijzigingen in de <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gere<span class=\"_ _2\"></span>aliseerde resultaten op <span class=\"_ _0\"></span>te nemen, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft het <span class=\"_ _0\"></span>cumulatieve resultaat, dat voorheen in<span class=\"_ _2\"></span> het niet-g<span class=\"_ _2\"></span>erealiseerde r<span class=\"_ _2\"></span>esultaat werd <span class=\"_ _26\"></span>opgenomen, in <span class=\"_ _2\"></span>de niet-gereali<span class=\"_ _2\"></span>seerde r<span class=\"_ _2\"></span>esultaten en wordt het nooit <span class=\"_ _2\"></span>opgenomen in de winst-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekeni<span class=\"_ _2\"></span>ng<span class=\"ls1b\">. </span> </span></span>Wijzigingen <span class=\"_ _51\"> </span>in <span class=\"_ _38\"> </span>de <span class=\"_ _38\"> </span>re\u00eble <span class=\"_ _38\"> </span>waarde <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>aandelen <span class=\"_ _38\"> </span>worden <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _38\"> </span>in<span class=\"_ _2\"></span> Financierings(kos<span class=\"_ _2\"></span>ten) <span class=\"_ _26\"></span>/ <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>geconsolide<span class=\"_ _2\"></span>erde <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>or <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>volgende investeringen:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Rieter Holding AG (<span class=\"_ _2\"></span>toelichting<span class=\"_ _2\"></span> 14 <span class=\"_ _0\"></span>- Deelne<span class=\"_ _2\"></span>mingen opge<span class=\"_ _2\"></span>nomen volgens de </span></span>vermogensmutatie<span class=\"_ _2\"></span>methode, overig<span class=\"_ _2\"></span>e belegging<span class=\"_ _2\"></span>en en garanties).<span class=\"_ _6d\"> </span>Overige belegging<span class=\"_ _2\"></span>en en garan<span class=\"_ _2\"></span>ties De <span class=\"_ _1d\"> </span>andere <span class=\"_ _29\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>omvatten <span class=\"_ _29\"> </span>vo<span class=\"_ _2\"></span>ornamelijk <span class=\"_ _1d\"> </span>waarborgen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>geld. <span class=\"_ _1d\"> </span>Zij <span class=\"_ _29\"> </span>wor<span class=\"_ _2\"></span>den <span class=\"_ _29\"> </span>oorspr<span class=\"_ _2\"></span>onkelijk gewaardeerd <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>re\u00eble <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _2c\"> </span>Nadien <span class=\"_ _2c\"> </span>worden <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>overige <span class=\"_ _3a\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _2c\"> </span>gewaardeerd <span class=\"_ _2c\"> </span>aan afgeschreven kos<span class=\"_ _2\"></span>tprijs. Kortetermijninv<span class=\"_ _2\"></span>esteringen Kortetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _53\"> </span>omvatten <span class=\"_ _55\"> </span>termijndeposito\u2019s<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>korte <span class=\"_ _55\"> </span>termijn <span class=\"_ _55\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en met ee<span class=\"_ _2\"></span>n initi\u00eble looptijd <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an meer<span class=\"_ _2\"></span> dan drie<span class=\"_ _2\"></span> maanden, me<span class=\"_ _2\"></span>t de intentie<span class=\"_ _2\"></span> om deze t<span class=\"_ _2\"></span>ot op hun vervaldatu<span class=\"_ _2\"></span>m van minder dan \u00e9\u00e9n jaar aan t<span class=\"_ _2\"></span>e houden (enkel betaling van <span class=\"_ _2\"></span>kapitaal en interest<span class=\"_ _2\"></span>). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _2\"></span> Langetermijninv<span class=\"_ _2\"></span>esteringen Langetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _35\"> </span>o<span class=\"_ _0\"></span>mvatten <span class=\"_ _35\"> </span>te<span class=\"_ _0\"></span>rmijndep<span class=\"_ _2\"></span>osito\u2019s <span class=\"_ _53\"> </span>en <span class=\"_ _35\"> </span>lange <span class=\"_ _53\"> </span>termijn <span class=\"_ _35\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>initi\u00eble looptijd <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>meer dan <span class=\"_ _1c\"></span>twaalf<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>maanden, <span class=\"_ _0\"></span>met de <span class=\"_ _1c\"></span>intentie om <span class=\"_ _0\"></span>deze tot <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>hun <span class=\"_ _2\"></span>vervaldatum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>dan \u00e9<span class=\"_ _2\"></span>\u00e9n <span class=\"_ _2\"></span>jaar <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>houden <span class=\"_ _2\"></span>(enkel <span class=\"_ _26\"></span>betaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>kapitaal <span class=\"_ _26\"></span>en in<span class=\"_ _2\"></span>terest). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _6d\"> </span>(J) Bijzondere waa<span class=\"_ _2\"></span>rdeverminderingen De <span class=\"_ _25\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>immateri\u00eble <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>elke <span class=\"_ _25\"></span>balansdatum<span class=\"_ _2\"></span> beoordeeld om te bepalen of er <span class=\"_ _0\"></span>enige aanwijzing is voor een bijzondere waardevermindering<span class=\"_ _2\"></span>. Indien een dergelijke aan<span class=\"_ _2\"></span>wijzing bestaat, w<span class=\"_ _2\"></span>ordt de realiseerb<span class=\"_ _2\"></span>are waarde van het individ<span class=\"_ _2\"></span>ueel actief of van de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>eenheid geschat. <span class=\"_ _0\"></span>Voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>bijzondere waardeverminderingen worden activa gegr<span class=\"_ _2\"></span>oepeerd in <span class=\"_ _2\"></span>de kleinste <span class=\"_ _2\"></span>groep acti<span class=\"_ _2\"></span>va die kasstro<span class=\"_ _2\"></span>men genereren <span class=\"_ _2\"></span>uit voor<span class=\"_ _2\"></span>tgezette acti<span class=\"_ _2\"></span>viteiten die <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>ruime <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>onafhankelijk <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>andere <span class=\"_ _1e\"> </span>activa <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>kasstroomgenererend<span class=\"_ _2\"></span>e eenheden. <span class=\"_ _31\"> </span>Een <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _31\"> </span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _31\"> </span>geboekt <span class=\"_ _31\"> </span>wanneer <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>boekwaarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>een actief <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _33\"> </span>waartoe <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>actief<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>behoort, <span class=\"_ _33\"> </span>hoger <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>dan <span class=\"_ _33\"> </span>de realiseerbare <span class=\"_ _1f\"> </span>waarde. <span class=\"_ _20\"> </span>Bijzondere <span class=\"_ _20\"> </span>waardeverminde<span class=\"_ _2\"></span>ringen <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Goodwill <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>immateri\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>beschikbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>gebruik, worden <span class=\"_ _0\"></span>minstens <span class=\"_ _0\"></span>jaarlijks<span class=\"_ _2\"></span> getoetst <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>bijzondere <span class=\"_ _56\"></span>waardeverminderingen <span class=\"_ _56\"></span>alsook <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>er <span class=\"_ _26\"></span>enige <span class=\"_ _26\"></span>aanwijzing <span class=\"_ _56\"></span>hiervoor bestaat. <span class=\"_ _4f\"> </span>Ee<span class=\"_ _0\"></span>n <span class=\"_ _33\"> </span>bijzondere  waardevermindering  o<span class=\"_ _0\"></span>p <span class=\"_ _33\"> </span>goodwill <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _33\"> </span>bepaald <span class=\"_ _33\"> </span>door <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>realiseerba<span class=\"_ _2\"></span>re waarde <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an  elke <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende  eenheid, <span class=\"_ _33\"> </span>aan <span class=\"_ _33\"> </span>welke <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>goodwill  werd <span class=\"_ _33\"> </span>toegewezen,  te beoordelen. Bijzondere <span class=\"_ _50\"></span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>eenheden <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>in <span class=\"_ _25\"></span>eerste <span class=\"_ _25\"></span>instantie toegewezen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>goodwill <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>kasstroomgenererende<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>eenheden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>pas <span class=\"_ _26\"></span>daarna wordt <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>aanwezig <span class=\"_ _1c\"></span>zijn <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>eenhe<span class=\"_ _0\"></span>id <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>pro <span class=\"_ _25\"></span>rata <span class=\"_ _25\"></span>basis<span class=\"_ _2\"></span> verminderd.<span class=\"_ _2\"></span> Berekening van de<span class=\"_ _2\"></span> realiseerbare waard<span class=\"_ _2\"></span>e De realiseerbare <span class=\"_ _2\"></span>waarde van een ac<span class=\"_ _2\"></span>tief of kasstroomg<span class=\"_ _2\"></span>enererende eenh<span class=\"_ _2\"></span>eid is de hoogste van de r<span class=\"_ _2\"></span>e\u00eble waarde <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verkoopkosten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>bedrijfswaarde. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contante waarde van de verwachte toekomstige<span class=\"_ _2\"></span> kasstromen voortvloeiend uit het gebruik van het actief of <span class=\"_ _0\"></span>de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>eenheid. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _50\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> kasstromen <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verdisconteren <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>hun <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>waarde, <span class=\"_ _32\"></span>gebruik <span class=\"_ _32\"></span>makend <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>discontovoet <span class=\"_ _32\"></span>die zowel <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _25\"></span>marktomstandigheden <span class=\"_ _25\"></span><span class=\"ff3\">als <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>specifieke <span class=\"_ _25\"></span>risico\u2019s <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>actief, <span class=\"_ _25\"></span>de </span>activiteit, <span class=\"_ _50\"></span>etc. <span class=\"_ _25\"></span>weergeeft. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>verminderd <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoopkosten <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>bepaald <span class=\"_ _25\"></span>door rekening te houden<span class=\"_ _2\"></span> met recente <span class=\"_ _2\"></span>markttransacties<span class=\"_ _2\"></span>, indien beschikbaar. Indien <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>is <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>overboeken <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>vaste activa aang<span class=\"_ _2\"></span>ehouden v<span class=\"_ _2\"></span>oor verkoop, g<span class=\"_ _2\"></span>ebeurt de<span class=\"_ _2\"></span> waarde<span class=\"_ _2\"></span>ring van d<span class=\"_ _2\"></span>e re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>activa op <span class=\"_ _2\"></span>basis<span class=\"_ _2\"></span> van <span class=\"_ _0\"></span>de beste inschattingen van <span class=\"_ _0\"></span>het management (alsook op <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>van kennis v<span class=\"_ _0\"></span>an eerdere transacties met vergelijkbar<span class=\"_ _2\"></span>e activa). Terugname van bijz<span class=\"_ _2\"></span>ondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span> Een <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>voorgaande <span class=\"_ _1c\"></span>perioden <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>groep, met <span class=\"_ _31\"> </span>uitzondering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>goodwill, <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>elke <span class=\"_ _31\"> </span>balansdatum <span class=\"_ _32\"></span>beoordeeld <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>na <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>gaan <span class=\"_ _31\"> </span>of <span class=\"_ _32\"></span>er <span class=\"_ _31\"> </span>een aanwijzing  bestaat <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>de  bijzondere <span class=\"_ _4f\"> </span>waardeverminderin<span class=\"_ _2\"></span>g <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>ogelijk  is <span class=\"_ _33\"> </span>afg<span class=\"_ _0\"></span>enomen  of <span class=\"_ _33\"> </span>niet  m<span class=\"_ _0\"></span>eer bestaat. <span class=\"_ _26\"></span>Wanneer <span class=\"_ _2\"></span>er <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>veranderin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>heeft <span class=\"_ _26\"></span>plaatsgevonden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>schattingen <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>gebruikt <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>om de <span class=\"_ _4f\"> </span>realiseerbare  waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>activa  van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep,  andere <span class=\"_ _33\"> </span>dan  goodwill, <span class=\"_ _33\"> </span>te  bepalen, <span class=\"_ _33\"> </span>wordt <span class=\"_ _33\"> </span>de boekwaarde <span class=\"_ _31\"> </span>gedeeltelijk <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>geheel <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _31\"> </span>samengesteld. <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>terugname <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de, <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>voorgaande perioden <span class=\"_ _33\"> </span>opgenomen, <span class=\"_ _1d\"> </span>bijzondere <span class=\"_ _33\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>vindt <span class=\"_ _1d\"> </span>plaats <span class=\"_ _1d\"> </span>via <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>EBIT <span class=\"_ _1d\"> </span>aanpassende<span class=\"_ _2\"></span> elementen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening, <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nieuwe <span class=\"_ _1c\"></span>toegeno<span class=\"_ _2\"></span>men <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _0\"></span>van het <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>hoger <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>realiseerbare <span class=\"_ _26\"></span>waarde <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _56\"></span>(na <span class=\"_ _26\"></span>afschrijvingen) <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>bekomen zou zijn, indien geen bijz<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ndere waard<span class=\"_ _2\"></span>everminderinge<span class=\"_ _2\"></span>n voor het actief z<span class=\"_ _2\"></span>ouden zijn geboe<span class=\"_ _2\"></span>kt. Een bijzondere waard<span class=\"_ _2\"></span>evermindering<span class=\"_ _2\"></span> op goodwill kan <span class=\"_ _2\"></span>niet teruggeno<span class=\"_ _2\"></span>men worden. Financi\u00eble activa<span class=\"_ _2\"></span> In <span class=\"_ _0\"></span>overeenstemming m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>erkent <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>kredietverliezen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>handelsvorderingen volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>vereenvoudigde <span class=\"_ _25\"></span>methode. <span class=\"_ _32\"></span>Verwachte <span class=\"_ _32\"></span>kredietverliezen <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>handelsvorderingen,<span class=\"_ _2\"></span> exclusief <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>recupereren <span class=\"_ _1e\"> </span>btw-bedragen, <span class=\"_ _1e\"> </span>opgenomen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdens <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>looptijd. <span class=\"_ _1e\"> </span>Een <span class=\"_ _1e\"> </span>voorzieningenmatrix<span class=\"_ _2\"></span> wordt  gebruikt  om  de  verwachte  krediet<span class=\"_ _2\"></span>verliezen  tijdens  de  looptijd  op  handelsvorderingen  te berekenen,  aan<span class=\"_ _26\"></span>  de  hand <span class=\"_ _1b\"> </span>van  de  v<span class=\"_ _2\"></span>ervallen <span class=\"_ _1b\"> </span>openstaande  h<span class=\"_ _2\"></span>andelsvorderingen<span class=\"_ _2\"></span>  op  b<span class=\"_ _2\"></span>alansdatum <span class=\"_ _1b\"> </span>en historische informatie over <span class=\"_ _0\"></span>wanbetalingen. De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>beschouwt ee<span class=\"_ _0\"></span>n financieel <span class=\"_ _0\"></span>actief in <span class=\"_ _0\"></span>wanbetaling wanneer de c<span class=\"_ _2\"></span>ontractuele b<span class=\"_ _2\"></span>etalingen m<span class=\"_ _2\"></span>eer dan 60 <span class=\"_ _2\"></span>dagen <span class=\"_ _2\"></span>vervallen zijn. <span class=\"_ _2\"></span>Voor alle <span class=\"_ _2\"></span>handelsvorderingen,<span class=\"_ _2\"></span> meer dan <span class=\"_ _0\"></span>60 <span class=\"_ _0\"></span>dagen vervallen, berekent <span class=\"_ _0\"></span>de voorzieningenmatri<span class=\"_ _2\"></span>x <span class=\"_ _0\"></span>een bijzondere waardevermindering tussen <span class=\"_ _50\"></span>20% <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>100%. <span class=\"_ _50\"></span>Echter, <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>specifieke <span class=\"_ _50\"></span>gevallen, <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>eveneens <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>financieel <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>in wanbetaling <span class=\"_ _32\"></span>beschou<span class=\"_ _2\"></span>wen <span class=\"_ _32\"></span>na <span class=\"_ _32\"></span>objectieve <span class=\"_ _32\"></span>aanwijzinge<span class=\"_ _2\"></span>n <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijzondere <span class=\"_ _32\"></span>waard<span class=\"_ _2\"></span>evermindering <span class=\"_ _25\"></span>ten gevolge <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>meer <span class=\"_ _0\"></span>gebeurtenissen, die <span class=\"_ _1c\"></span>zich <span class=\"_ _0\"></span>hebben voorgedaan <span class=\"_ _0\"></span>na <span class=\"_ _1c\"></span>de eers<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>opname <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het actief en <span class=\"_ _2\"></span>als deze <span class=\"_ _2\"></span>tot verlie<span class=\"_ _2\"></span>s leidende <span class=\"_ _2\"></span>gebeurtenissen <span class=\"_ _26\"></span>een effect hadden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p de t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>geschatte<span class=\"_ _2\"></span> kasstromen <span class=\"_ _27\"> </span>van <span class=\"_ _2c\"> </span>dit <span class=\"_ _34\"> </span>actief, <span class=\"_ _34\"> </span>welk <span class=\"_ _34\"> </span>bovendien <span class=\"_ _34\"> </span>betrouwbaar <span class=\"_ _27\"> </span>kan <span class=\"_ _2c\"> </span>worden <span class=\"_ _34\"> </span>ingeschat. <span class=\"_ _34\"> </span>Objectieve<span class=\"_ _26\"></span> aanwijzingen vo<span class=\"_ _2\"></span>or een bijzondere<span class=\"_ _2\"></span> waardeverminderi<span class=\"_ _2\"></span>ng bestaan uit aanz<span class=\"_ _2\"></span>ienlijke fin<span class=\"_ _2\"></span>anci\u00eble problemen<span class=\"_ _2\"></span> van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>contractbreuk <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>wanbetalingen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>indicatoren <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n faillissement <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>schuldenaar <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>eco<span class=\"_ _0\"></span>nomische<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>omstandigheden <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>nauw <span class=\"_ _31\"> </span>samenhangen <span class=\"_ _1e\"> </span>met wanbetalingen. <span class=\"_ _55\"> </span>Bijzondere <span class=\"_ _24\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _24\"> </span>worden <span class=\"_ _55\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _53\"> </span>in <span class=\"_ _24\"> </span>de <span class=\"_ _22\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. (K) Voorraden De <span class=\"_ _0\"></span>voorraden <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>gewaardeerd te<span class=\"_ _0\"></span>gen ko<span class=\"_ _0\"></span>stprijs o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span>-opbrengstwaar<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>lager is. De kostpri<span class=\"_ _2\"></span>js wordt bepa<span class=\"_ _2\"></span>ald volgens<span class=\"_ _2\"></span> de gewogen<span class=\"_ _2\"></span> gemiddelde k<span class=\"_ _2\"></span>ostprijsmethod<span class=\"_ _2\"></span>e (bedrijfssegment<span class=\"_ _2\"></span>en Agro, Bi<span class=\"_ _2\"></span>o-valorization en <span class=\"_ _2\"></span>Indu<span class=\"_ _2\"></span>strial Solutions) <span class=\"_ _2\"></span>en First-i<span class=\"_ _2\"></span>n First-out (FIFO<span class=\"_ _2\"></span>) meth<span class=\"_ _2\"></span>ode (segment <span class=\"_ _26\"></span>M<span class=\"_ _0\"></span>achines &amp; Technologies).<span class=\"_ _2\"></span> De kostprijs voor afgewerkte producten<span class=\"_ _2\"></span> en <span class=\"_ _0\"></span>goederen in<span class=\"_ _2\"></span> bewerking omvat de gebruikte grondstoffen,<span class=\"_ _2\"></span> de <span class=\"_ _25\"></span>andere <span class=\"_ _25\"></span>productiemat<span class=\"_ _2\"></span>erialen, <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>directe <span class=\"_ _25\"></span>loon- <span class=\"_ _25\"></span>en <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>toewijzing <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>en variabele <span class=\"_ _1c\"></span>indirecte <span class=\"_ _1c\"></span>productiekos<span class=\"_ _2\"></span>ten, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _1c\"></span>productiecapaciteit. <span class=\"_ _0\"></span>De <span class=\"_ _50\"></span>kostprijs <span class=\"_ _1c\"></span>van voorraden omvat <span class=\"_ _0\"></span>de inkoopkosten, de <span class=\"_ _0\"></span>conversie en <span class=\"_ _0\"></span>andere kosten die <span class=\"_ _0\"></span>voortvloeien uit <span class=\"_ _0\"></span>het transport van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>voorraden <span class=\"_ _27\"> </span>naar <span class=\"_ _27\"> </span>hun <span class=\"_ _27\"> </span>huidige <span class=\"_ _27\"> </span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _27\"> </span>en <span class=\"_ _27\"> </span>toestand. <span class=\"_ _27\"> </span>De <span class=\"_ _27\"> </span>netto<span class=\"_ _0\"></span>-opbrengstwaarde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>wordt gedefinieerd als de g<span class=\"_ _2\"></span>eschatte verk<span class=\"_ _2\"></span>oopprijs, verminder<span class=\"_ _2\"></span>d met de geschatte k<span class=\"_ _2\"></span>osten voor vol<span class=\"_ _2\"></span>tooiing.<span class=\"_ _6d\"> </span>(L) Handels- en over<span class=\"_ _2\"></span>ige vorderingen<span class=\"_ _2\"></span> Handels- en <span class=\"_ _2\"></span>overige vorder<span class=\"_ _2\"></span>ingen worden <span class=\"_ _2\"></span>gewaardeer<span class=\"_ _2\"></span>d aan re\u00eble <span class=\"_ _2\"></span>waarde en <span class=\"_ _2\"></span>nadien aan<span class=\"_ _2\"></span> afgeschreve<span class=\"_ _2\"></span>n kostprijs <span class=\"_ _23\"> </span>verminderd <span class=\"_ _23\"> </span>met <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>nodige <span class=\"_ _23\"> </span>voorzieningen <span class=\"_ _23\"> </span>voor <span class=\"_ _23\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _23\"> </span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J).<span class=\"_ _6d\"> </span>(M) Geldmidd<span class=\"_ _2\"></span>elen en kasequivalenten Geldmiddelen <span class=\"_ _50\"></span>omvatten <span class=\"_ _25\"></span>kas- <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>banksaldi <span class=\"_ _25\"></span>bij <span class=\"_ _50\"></span>kredietinstellingen. <span class=\"_ _50\"></span>Kase<span class=\"_ _0\"></span>quivalen<span class=\"_ _2\"></span>ten <span class=\"_ _25\"></span>zijn <span class=\"_ _50\"></span>ko<span class=\"_ _0\"></span>rtlopende beleggingen <span class=\"_ _1e\"> </span>met  een<span class=\"_ _2\"></span>  hog<span class=\"_ _2\"></span>e  liquid<span class=\"_ _2\"></span>iteit  d<span class=\"_ _2\"></span>ie <span class=\"_ _1b\"> </span>onmiddellijk <span class=\"_ _1e\"> </span>kunnen  w<span class=\"_ _2\"></span>orden <span class=\"_ _1b\"> </span>omgezet <span class=\"_ _1e\"> </span>in  geldmiddelen waarvan  het<span class=\"_ _2\"></span>  bedrag<span class=\"_ _2\"></span>  geke<span class=\"_ _2\"></span>nd  is,  di<span class=\"_ _2\"></span>e  een<span class=\"_ _2\"></span>  looptijd<span class=\"_ _2\"></span>  hebb<span class=\"_ _2\"></span>en  van  d<span class=\"_ _2\"></span>rie <span class=\"_ _1b\"> </span>maanden  of <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>inder <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>anaf  d<span class=\"_ _2\"></span>e aanvangsdatum, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>geen <span class=\"_ _0\"></span>belangrijk <span class=\"_ _0\"></span>risico <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>waardeverandering <span class=\"_ _0\"></span>bestaat. <span class=\"_ _1c\"></span>Geldmiddelen<span class=\"_ _2\"></span> en kasequivalent<span class=\"_ _2\"></span>en worden opgenomen<span class=\"_ _2\"></span> aan hun re\u00eble waard<span class=\"_ _2\"></span>e.<span class=\"_ _6d\"> </span>(N) Geplaatst ka<span class=\"_ _2\"></span>pitaal Gewone aandelen<span class=\"_ _2\"></span> Gewone <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>geclassificeerd <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>eigen <span class=\"_ _0\"></span>vermogen. De <span class=\"_ _1c\"></span>marginale <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>rechtstreeks toerekenbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>uitgifte <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>aandelenwarr<span class=\"_ _2\"></span>anten <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>verwerkt <span class=\"_ _0\"></span>als aftrekpost op het eig<span class=\"_ _2\"></span>en vermogen, na<span class=\"_ _2\"></span> aftrek van ev<span class=\"_ _2\"></span>entuele fiscale effecten.<span class=\"_ _2\"></span> Inkoop van geplaatst <span class=\"_ _2\"></span>kapitaal Wanneer  geplaat<span class=\"_ _2\"></span>st  kapitaal, <span class=\"_ _1b\"> </span>geclassificeerd <span class=\"_ _1b\"> </span>onder  \u201ceigen <span class=\"_ _1b\"> </span>vermogen\u201d, <span class=\"_ _1b\"> </span>opnieuw  word<span class=\"_ _2\"></span>t  ingekocht,<span class=\"_ _2\"></span> wordt <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>bedrag, <span class=\"_ _1e\"> </span>inclusief <span class=\"_ _1e\"> </span>directe <span class=\"_ _31\"> </span>toerekenbare <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _31\"> </span>verwerkt <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>eigen vermogen. <span class=\"_ _2\"></span>Ingekochte aan<span class=\"_ _2\"></span>delen worden <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>eschouwd als <span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>mindering van <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>eigen <span class=\"_ _33\"> </span>vermogen. <span class=\"_ _33\"> </span>Wanneer <span class=\"_ _33\"> </span>ingekochte <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen <span class=\"_ _33\"> </span>vervolgens <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>verkocht <span class=\"_ _33\"> </span>of opnieuw <span class=\"_ _32\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>uitgege<span class=\"_ _2\"></span>ven, <span class=\"_ _31\"> </span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>ontvangen <span class=\"_ _32\"></span>bedrag <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>ten <span class=\"_ _31\"> </span>gunste <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen vermogen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>eventuele <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>verschot <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>tekort <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>transactie <span class=\"_ _50\"></span>overgeheveld <span class=\"_ _50\"></span>naar/van <span class=\"_ _25\"></span>de overgedragen winst.<span class=\"_ _6d\"> </span>Dividenden Dividenden worden geb<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ekt als schuld in d<span class=\"_ _2\"></span>e periode waarin ze <span class=\"_ _2\"></span>worden toegeke<span class=\"_ _2\"></span>nd.<span class=\"_ _6d\"> </span>(O) Niet-afgeleide f<span class=\"_ _2\"></span>inanci\u00eble schu<span class=\"_ _2\"></span>lden Niet-afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>worden initie<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde, <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>met de kosten <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>erbonden<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>transactie.<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>Vervolgens <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>rentedragende <span class=\"_ _20\"> </span>verplichtingen gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven kostprijs en word<span class=\"_ _2\"></span>t elk verschil tussen de aanschaffin<span class=\"_ _2\"></span>gsprijs en de aflossingswaarde <span class=\"_ _0\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _0\"></span>genomen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _1c\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>lening op basis van de effe<span class=\"_ _2\"></span>ctieve interestv<span class=\"_ _2\"></span>oet. Binnen <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _31\"> </span>Technologies <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>gebruik <span class=\"_ _32\"></span>gemaakt <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>exportfinanciering<span class=\"_ _2\"></span>. <span class=\"_ _31\"> </span>De groep <span class=\"_ _1f\"> </span>staat <span class=\"_ _1f\"> </span>betaling <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>handelsvorderingen <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>lange <span class=\"_ _1f\"> </span>termijn <span class=\"_ _1f\"> </span>toe <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>voorwaarde <span class=\"_ _1f\"> </span>dat <span class=\"_ _1f\"> </span>deze vorderingen <span class=\"_ _25\"></span>zijn <span class=\"_ _32\"></span>gefinancierd <span class=\"_ _32\"></span>via <span class=\"_ _32\"></span>bancaire <span class=\"_ _32\"></span>exportfin<span class=\"_ _2\"></span>anciering <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>gewaarborgd <span class=\"_ _25\"></span>via <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>exte<span class=\"_ _0\"></span>rne kredietverzekering<span class=\"_ _2\"></span>. <span class=\"_ _51\"> </span>Op <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>moment <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>facturatie <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>machinecontract <span class=\"_ _2b\"> </span>wordt <span class=\"_ _51\"> </span>de klantenvordering <span class=\"_ _26\"></span>(die <span class=\"_ _26\"></span>gespreid <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>meerdere <span class=\"_ _2\"></span>jaren) <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rubriek <span class=\"_ _26\"></span>\u201cHandels<span class=\"ff2\">- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>overige<span class=\"_ _2\"></span> </span>vorderingen\u201d. <span class=\"_ _27\"> </span>Voor <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>financiering<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>deze <span class=\"_ _34\"> </span>lange <span class=\"_ _27\"> </span>termijnvorderingen <span class=\"_ _27\"> </span>z<span class=\"_ _0\"></span><span class=\"ff2\">ijn <span class=\"_ _34\"> </span>er <span class=\"_ _34\"> </span>verschillende<span class=\"_ _2\"></span> </span>mogelijkheden.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een<span class=\"_ _2\"></span> gelijkl<span class=\"_ _2\"></span>opend le<span class=\"_ _2\"></span>verancierskrediet<span class=\"_ _2\"></span> afsluit<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>een ban<span class=\"_ _2\"></span>k wordt<span class=\"_ _2\"></span> deze schuld <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rubriek <span class=\"_ _0\"></span>\u201dFinanci\u00eble schulden\u201d. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>ook <span class=\"_ _0\"></span>beslissen om <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>gaan tot <span class=\"_ _2\"></span>verdisc<span class=\"_ _2\"></span>ontering <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>klantenvordering <span class=\"_ _26\"></span>via <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>bank <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>kredietverzekeraar. <span class=\"_ _26\"></span>In <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wordt de <span class=\"_ _0\"></span>klantenvordering <span class=\"_ _0\"></span>afgeboekt o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>dat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vordering <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>overgedragen. De <span class=\"_ _2a\"> </span>discont<span class=\"_ _2\"></span>okosten <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>opgen<span class=\"_ _2\"></span>omen <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"ff3\">verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _37\"> </span>onder <span class=\"_ _2a\"> </span>de <span class=\"_ _37\"> </span>\u201cOverige </span>financierin<span class=\"ff3\">gskos<span class=\"_ _2\"></span>ten\u201d. <span class=\"_ _2\"></span>De <span class=\"_ _26\"></span>opbrengsten <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>doorrekenen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>intrestkosten <span class=\"_ _26\"></span>aan </span>de klant zijn opgeno<span class=\"_ _2\"></span>men in de resultatenre<span class=\"_ _2\"></span>kening in d<span class=\"_ _2\"></span>e \u201cOverige financiering<span class=\"_ _2\"></span>sopbreng<span class=\"_ _2\"></span>sten\u201d.<span class=\"_ _6d\"> </span>(P) Voorzienin<span class=\"_ _2\"></span>gen Voorzieningen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>aangelegd <span class=\"_ _1e\"> </span>wanneer <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>nderneming <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1e\"> </span>bestaande<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>verplichting <span class=\"_ _31\"> </span>heeft <span class=\"_ _1e\"> </span>(in rechte <span class=\"_ _29\"> </span>afdwingbaar <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>feitelijk) <span class=\"_ _1f\"> </span>als <span class=\"_ _29\"> </span>gevolg <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>gebeurtenissen <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>verleden, <span class=\"_ _29\"> </span>wanneer <span class=\"_ _1f\"> </span>het waarschijnlijk <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>dat <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>afwikkeling <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>die <span class=\"_ _1f\"> </span>verplichtingen <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>uitstroom <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>middelen noodzakelijk <span class=\"_ _2\"></span>is en <span class=\"_ _26\"></span>wanneer een <span class=\"_ _26\"></span>betrouwbare scha<span class=\"_ _2\"></span>tting <span class=\"_ _2\"></span>gemaakt <span class=\"_ _2\"></span>kan w<span class=\"_ _2\"></span>orden van <span class=\"_ _26\"></span>de omvang <span class=\"_ _26\"></span>van deze verplichtingen.<span class=\"_ _2\"></span> Indien <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>effect <span class=\"_ _37\"> </span>hiervan <span class=\"_ _37\"> </span>significant <span class=\"_ _37\"> </span>is, <span class=\"_ _2a\"> </span>zullen <span class=\"_ _3a\"> </span>voorzieningen <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>a<span class=\"_ _2\"></span>angelegd <span class=\"_ _37\"> </span>door <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> verdiscontering <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>toekomstige <span class=\"_ _1f\"> </span>kasstromen <span class=\"_ _1f\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _20\"> </span>discontovoet <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>zowel <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>huidige marktrente <span class=\"_ _2\"></span>als, indien <span class=\"_ _2\"></span>van t<span class=\"_ _2\"></span>oepassing, de <span class=\"_ _2\"></span>specifieke ris<span class=\"_ _2\"></span>ico\u2019s met <span class=\"_ _2\"></span>betrekking <span class=\"_ _2\"></span>tot<span class=\"ff2\"> het <span class=\"_ _2\"></span>passief weerg<span class=\"_ _2\"></span>eeft. </span>Het <span class=\"_ _2c\"> </span>afwikkelen <span class=\"_ _2c\"> </span>van <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>verdisconteringsimpact <span class=\"_ _2c\"> </span>wordt <span class=\"_ _2c\"> </span>geboekt <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>een <span class=\"_ _3a\"> </span>component <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de financieringskos<span class=\"_ _2\"></span>ten. Herstructurering<span class=\"_ _2\"></span> Een <span class=\"_ _0\"></span>voorziening <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>herstructurering <span class=\"_ _0\"></span>wordt <span class=\"_ _1c\"></span>aangeleg<span class=\"_ _2\"></span>d <span class=\"_ _0\"></span>wanneer <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>onderneming <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>gedetaill<span class=\"_ _2\"></span>eerd en <span class=\"_ _25\"></span>geformaliseerd <span class=\"_ _50\"></span>herstructureringsplan<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>heeft <span class=\"_ _25\"></span>goedgekeurd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>wanneer <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>herstructurering <span class=\"_ _50\"></span>ofwel werd <span class=\"_ _50\"></span>aangevat <span class=\"_ _1c\"></span>ofwel <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>penbaar <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>gemaakt. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>to<span class=\"_ _0\"></span>ekomstige <span class=\"_ _1c\"></span>exploi<span class=\"_ _0\"></span>tatieverli<span class=\"_ _2\"></span>ezen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>geen voorzieningen <span class=\"_ _2\"></span>opgenomen. Milieu- en ontmant<span class=\"_ _2\"></span>elingsverplichtin<span class=\"_ _2\"></span>gen Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>baseerd <span class=\"_ _2\"></span>op verpl<span class=\"_ _2\"></span>ichtingen <span class=\"_ _2\"></span>(in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbaar <span class=\"_ _26\"></span>of feitelijk) <span class=\"_ _26\"></span>als ge<span class=\"_ _2\"></span>volg van<span class=\"_ _26\"></span> gebeurtenissen  van  het  verleden,  in  overe<span class=\"_ _2\"></span>enstemming  met  de  van  toepassin<span class=\"_ _2\"></span>g  zijnde  wettelijke<span class=\"_ _2\"></span> verplichtingen.<span class=\"_ _2\"></span> Verlieslatende c<span class=\"_ _2\"></span>ontracten Een <span class=\"_ _1f\"> </span>voorziening <span class=\"_ _1f\"> </span>voor <span class=\"_ _20\"> </span>verlieslatende <span class=\"_ _1f\"> </span>contracten <span class=\"_ _1f\"> </span>wordt <span class=\"_ _1f\"> </span>aangelegd <span class=\"_ _1f\"> </span>wanneer <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>te <span class=\"_ _20\"> </span>verwachten ontvangen economische <span class=\"_ _0\"></span>voordelen <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep lager <span class=\"_ _1c\"></span>liggen dan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>onvermijdbare <span class=\"_ _0\"></span>kosten o<span class=\"_ _0\"></span>m <span class=\"_ _0\"></span>aan de <span class=\"_ _50\"></span>verplichtingen <span class=\"_ _50\"></span>uit <span class=\"_ _25\"></span>hoofde <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>overeenkomst <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oldoen. <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>voorziening <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>gewaardeerd<span class=\"_ _2\"></span> tegen <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>contante <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>be\u00ebindiging <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>contract <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f, <span class=\"_ _0\"></span>indien dit <span class=\"_ _25\"></span>lager <span class=\"_ _25\"></span>is, <span class=\"_ _32\"></span>tegen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>contante <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>nettokosten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>voortzetting <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het contract. <span class=\"_ _31\"> </span>Voorafgaand <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>aanleggen <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>voorziening <span class=\"_ _1e\"> </span>neemt <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>activa <span class=\"_ _1e\"> </span>die betrekking hebben <span class=\"_ _2\"></span>op het contract een bi<span class=\"_ _2\"></span>jzonder waardever<span class=\"_ _2\"></span>minderingsverlies. Garantieverplichting<span class=\"_ _2\"></span>en Een <span class=\"_ _25\"></span>voorziening <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>garantieverplichting<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>aangelegd <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>alle <span class=\"_ _32\"></span>producten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _32\"></span>garan<span class=\"_ _2\"></span>tie <span class=\"_ _25\"></span>op basis van historische gegevens met betrekking tot <span class=\"_ _0\"></span>herstellingen en terug ingeleverde producten. Een provisie voor uit<span class=\"_ _2\"></span>voeringsgaran<span class=\"_ _2\"></span>ties wordt aangelegd <span class=\"_ _2\"></span>op basis van een ind<span class=\"_ _2\"></span>ividuele an<span class=\"_ _2\"></span>alyse. (Q) Personeelsbelon<span class=\"_ _2\"></span>ingen Vergoedingen na ui<span class=\"_ _2\"></span>tdiensttreding De <span class=\"_ _33\"> </span>personeelsbel<span class=\"_ _2\"></span>oningen  na <span class=\"_ _33\"> </span>uitdiensttredin<span class=\"_ _2\"></span>g <span class=\"_ _33\"> </span>omvatten  pensioenplannen  en  verzekeringen  voor medische <span class=\"_ _1c\"></span>bijstand. <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>voorziet <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aantal <span class=\"_ _50\"></span>\u201cvaste <span class=\"_ _50\"></span>bijdrage\u201d <span class=\"_ _1c\"></span>pensioenplann<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>\u201cte <span class=\"_ _50\"></span>bereiken doel\u201d <span class=\"_ _0\"></span>pensioenplannen die <span class=\"_ _0\"></span>wereldwijd <span class=\"_ _0\"></span>verspreid <span class=\"_ _0\"></span>zijn en <span class=\"_ _1c\"></span>waarvan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ac<span class=\"ff2\">tiva <span class=\"_ _0\"></span>meestal <span class=\"_ _0\"></span>beheerd <span class=\"_ _0\"></span>worden </span>in aparte pensioenf<span class=\"_ _2\"></span>ondsen. In het algeme<span class=\"_ _2\"></span>en beheren aparte trustmaa<span class=\"_ _2\"></span>tschappijen en verz<span class=\"_ _2\"></span>ekeraars de<span class=\"_ _2\"></span> pensioenplannen.<span class=\"_ _2\"></span> -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Vaste bijdrage pen<span class=\"_ _2\"></span>sioenplannen </span></span>Een <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>bijdrage <span class=\"_ _50\"></span>pensioenplan <span class=\"_ _50\"></span>is <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>pensioenplan <span class=\"_ _25\"></span>waarin <span class=\"_ _50\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _50\"></span>vaste <span class=\"_ _25\"></span>bijdragen <span class=\"_ _50\"></span>stort <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een fonds. <span class=\"_ _0\"></span>Er <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>geen wettelijke <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>constructie<span class=\"_ _2\"></span>ve <span class=\"_ _0\"></span>verplichting om <span class=\"_ _0\"></span>aanvullende <span class=\"_ _0\"></span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>betalen <span class=\"_ _0\"></span>indien de <span class=\"_ _1e\"> </span>activa <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>fonds <span class=\"_ _1e\"> </span>onvoldoende <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>om <span class=\"_ _1e\"> </span>aan <span class=\"_ _1b\"> </span>alle <span class=\"_ _1e\"> </span>werknemers <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>voordelen <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>betalen <span class=\"_ _1e\"> </span>die gerelateerd <span class=\"_ _32\"></span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>dienstjaren<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>vorige <span class=\"_ _31\"> </span>periodes. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>bijdragen <span class=\"_ _32\"></span>tot <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>\u201cvaste bijdrage\u201d <span class=\"_ _26\"></span>pensioenplan <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>kost <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span><span class=\"ff2\">-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de </span>gerelateerde <span class=\"_ _26\"></span>dienst <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>geleverd. <span class=\"_ _56\"></span>Voo<span class=\"_ _0\"></span>rafbetaalde <span class=\"_ _26\"></span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>zijn <span class=\"_ _2\"></span>opgenomen <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>hoogte van  de <span class=\"_ _1e\"> </span>terugbetaling <span class=\"_ _1b\"> </span>in  c<span class=\"_ _2\"></span>ontanten <span class=\"_ _1b\"> </span>van  deze <span class=\"_ _1e\"> </span>bijdragen <span class=\"_ _1b\"> </span>of <span class=\"_ _1b\"> </span>van  de <span class=\"_ _1e\"> </span>vermindering <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  to<span class=\"_ _2\"></span>ekomstige betalingen.  -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Pensioenplannen m<span class=\"_ _2\"></span>et een te berei<span class=\"_ _2\"></span>ken doel </span></span>Pensioenplannen <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>te bereik<span class=\"_ _2\"></span>en doel zijn<span class=\"_ _2\"></span> alle pe<span class=\"_ _2\"></span>nsioenplannen d<span class=\"_ _2\"></span>ie niet <span class=\"_ _2\"></span>onder de vaste <span class=\"_ _2\"></span>bijdrage<span class=\"_ _2\"></span> pensioenplannen v<span class=\"_ _0\"></span>allen. <span class=\"_ _0\"></span>Doorgaans <span class=\"_ _0\"></span>bepaalt <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>bereik<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>doel <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag dat uitgekeerd zal <span class=\"_ _2\"></span>worden aan de w<span class=\"_ _2\"></span>erknemer wanne<span class=\"_ _2\"></span>er deze met pensi<span class=\"_ _2\"></span>oen gaat.  Voor <span class=\"_ _26\"></span>pensioenplannen <span class=\"_ _26\"></span>met een <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>bereiken <span class=\"_ _26\"></span>doel <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pensioenkost<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>elk plan<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>afzonderlijk<span class=\"_ _2\"></span> geschat <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>basis <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201c<span class=\"_ _0\"></span>projected <span class=\"_ _1d\"> </span>unit <span class=\"_ _1d\"> </span>credit\u201d <span class=\"_ _33\"> </span>methode. <span class=\"_ _1d\"> </span>Volgens <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>met<span class=\"_ _0\"></span>hode <span class=\"_ _33\"> </span>worden <span class=\"_ _1d\"> </span>de pensioenkosten <span class=\"_ _32\"></span>ten <span class=\"_ _31\"> </span>laste <span class=\"_ _31\"> </span>genomen <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>zodanig <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>kost <span class=\"_ _1e\"> </span>gespreid<span class=\"_ _2\"></span> </span></span>wordt <span class=\"_ _26\"></span>over d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>no<span class=\"_ _0\"></span>g <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>presteren <span class=\"_ _26\"></span>diensttijd <span class=\"_ _26\"></span>van de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>deelnemers, <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>overeenstemming <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>advies <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de bevo<span class=\"_ _2\"></span>egde onafhan<span class=\"_ _2\"></span>kelijke ac<span class=\"_ _2\"></span>tuarissen <span class=\"_ _2\"></span>die jaarl<span class=\"_ _2\"></span>ijks e<span class=\"_ _2\"></span>en volledige<span class=\"_ _2\"></span> berek<span class=\"_ _2\"></span>ening ma<span class=\"_ _26\"></span>ke<span class=\"_ _0\"></span>n van <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>lannen. De <span class=\"_ _1c\"></span>pensioenverplichtingen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>balans <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>berekend <span class=\"_ _1c\"></span>als <span class=\"_ _50\"></span>zijnde <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>actuele <span class=\"_ _1c\"></span>waarde van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verplichting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>toegezegde <span class=\"_ _2\"></span>pensioenrechten, <span class=\"_ _26\"></span>berekend <span class=\"_ _26\"></span>op basis <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>interestvoet <span class=\"_ _26\"></span>van hoogwaardige <span class=\"_ _26\"></span>bedrijfsobligaties <span class=\"_ _56\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>valuta <span class=\"_ _26\"></span>gebruikt <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>uitbetaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen, en <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>looptijd <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>termijn <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>pensioenverplichting <span class=\"_ _0\"></span>benadert, <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>fonds. <span class=\"_ _26\"></span>In <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>landen <span class=\"_ _26\"></span>waar <span class=\"_ _26\"></span>geen <span class=\"_ _26\"></span>liquide <span class=\"_ _26\"></span>markt <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>deze <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>bligaties <span class=\"_ _56\"></span>bestaat, werd de marktren<span class=\"_ _2\"></span>tevoet van overheid<span class=\"_ _2\"></span>sobligaties g<span class=\"_ _2\"></span>ebruikt in de actualisati<span class=\"_ _2\"></span>e.  De nettorente wordt berekend door de discontovoet toe te passen o<span class=\"_ _0\"></span>p de netto pensioenverplichting of <span class=\"_ _25\"></span>-vordering. <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>nettorente <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>overige <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>betreffend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>pensioenplannen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>bereiken doel <span class=\"_ _2b\"> </span>worden <span class=\"_ _2a\"> </span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _30\"> </span>in <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening. <span class=\"_ _2a\"> </span>Herwaarderingen <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>netto<span class=\"_ _2\"></span> pensioenverplichting<span class=\"_ _2\"></span>, <span class=\"_ _1b\"> </span>welke <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>actuari\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>winsten <span class=\"_ _1b\"> </span>en <span class=\"_ _1b\"> </span>verliezen <span class=\"_ _1e\"> </span>omvatten, <span class=\"_ _1b\"> </span>en <span class=\"_ _1e\"> </span>het  effect <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et actiefplafond <span class=\"_ _26\"></span>(indien <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span>), <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als niet-<span class=\"_ _2\"></span>gerealiseerde <span class=\"_ _26\"></span>resultaten <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>het eigen <span class=\"_ _26\"></span>vermogen opgenomen in de peri<span class=\"_ _2\"></span>ode dat deze ontsta<span class=\"_ _2\"></span>a<span class=\"lse\">n.</span> Wanneer <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>berekening <span class=\"_ _32\"></span>resulteert <span class=\"_ _31\"> </span>in <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>mogelijk <span class=\"_ _32\"></span>actief <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>groep, <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>erkend <span class=\"_ _32\"></span>actief gelimiteerd <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>contante <span class=\"_ _32\"></span>waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>economische <span class=\"_ _32\"></span>voordelen <span class=\"_ _32\"></span>onder <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>vorm <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>toekomstig<span class=\"_ _2\"></span>e terugbetalingen d<span class=\"_ _2\"></span>oor het plan of ver<span class=\"_ _2\"></span>minderingen van <span class=\"_ _2\"></span>toekomstige bijdragen tot <span class=\"_ _2\"></span>het plan. De <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>verstreken <span class=\"_ _26\"></span>diensttijd, af<span class=\"_ _2\"></span>wikkelingsk<span class=\"_ _2\"></span>osten en <span class=\"_ _26\"></span>winsten <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verliezen <span class=\"_ _26\"></span>van inperking<span class=\"_ _2\"></span> worden<span class=\"_ _2\"></span> onmiddellijk in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening opgenom<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>Ontslagvergoedingen <span class=\"_ _2\"></span>(vervroegde p<span class=\"_ _2\"></span>ensioenplannen e<span class=\"_ _2\"></span>n andere verplichtingen bi<span class=\"_ _2\"></span>j ontslag) Deze vergoedin<span class=\"_ _2\"></span>gen ontstaa<span class=\"_ _2\"></span>n als gevolg <span class=\"_ _2\"></span>van een beslis<span class=\"_ _2\"></span>sing van<span class=\"_ _2\"></span> de groep<span class=\"_ _2\"></span> om de te<span class=\"_ _2\"></span>werkstelling <span class=\"_ _2\"></span>van een werknemer <span class=\"_ _56\"></span>of <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>groep <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rknemers<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>be\u00ebindig<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>v\u00f3\u00f3r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>normale <span class=\"_ _26\"></span>pensioendatum <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>gevolg van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beslissing <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>werknemer <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>vrijwillig <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>tewerkst<span class=\"_ _0\"></span>elling <span class=\"_ _0\"></span>stop <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>zetten <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>ruil <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>deze vergoedingen. Deze vergoedingen worden als een <span class=\"_ _0\"></span>verplichting en als <span class=\"_ _0\"></span>kost opgenomen op <span class=\"_ _0\"></span>de vroegste van volgende data: <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ogenblik dat <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep het <span class=\"_ _1c\"></span>aanbod van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>vergoedingen niet <span class=\"_ _0\"></span>langer <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>terugtrekken,<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>een h<span class=\"_ _2\"></span>erstructureringsk<span class=\"_ _2\"></span>ost <span class=\"_ _2\"></span>opneemt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>IAS <span class=\"_ _26\"></span>37 V<span class=\"_ _2\"></span>oorzieningen<span class=\"_ _2\"></span> en <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>ntslagvergo<span class=\"_ _2\"></span>edingen <span class=\"_ _31\"> </span>betreft. <span class=\"_ _1e\"> </span>Indien <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>vergoedingen <span class=\"_ _31\"> </span>verbonden <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de toekomst, <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>niet <span class=\"_ _27\"> </span>als <span class=\"_ _27\"> </span>ontslagv<span class=\"_ _2\"></span>ergoedingen <span class=\"_ _20\"> </span>beschouwd <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>aar <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>vergoedingen <span class=\"_ _20\"> </span>na uitdiensttreding.<span class=\"_ _6d\"> </span>Kortetermijn- en lan<span class=\"_ _2\"></span>gtermijnpersone<span class=\"_ _2\"></span>elsbeloningen Kortetermijn- <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>langete<span class=\"_ _2\"></span>rmijnpersoneelsbelonin<span class=\"_ _2\"></span>gen <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>niet <span class=\"_ _2a\"> </span>verdisconteerd <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>worden<span class=\"_ _2\"></span> opgenomen wannee<span class=\"_ _2\"></span>r de daarmee <span class=\"_ _2\"></span>verband houdende<span class=\"_ _2\"></span> dienst wordt verricht.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbare <span class=\"_ _2\"></span>of f<span class=\"_ _2\"></span>eitelijke <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erplichting <span class=\"_ _26\"></span>heeft voor <span class=\"_ _2\"></span>geleverde <span class=\"_ _26\"></span>diensten van<span class=\"_ _2\"></span> werknemers<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>indien <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>verplichting <span class=\"_ _25\"></span>betrouwbaar <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>bepaald, <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>verplichting opgenomen <span class=\"_ _29\"> </span>voor <span class=\"_ _1f\"> </span>het <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>bedrag <span class=\"_ _29\"> </span>dat <span class=\"_ _1f\"> </span>als <span class=\"_ _1f\"> </span>een <span class=\"_ _1f\"> </span>kortetermijnbonus <span class=\"_ _1f\"> </span>in <span class=\"_ _29\"> </span>co<span class=\"_ _0\"></span>ntanten <span class=\"_ _29\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>ee<span class=\"_ _0\"></span>n winstdelingsregeling<span class=\"_ _2\"></span> zal worden uitbetaald<span class=\"_ _2\"></span>. (R) Belastin<span class=\"_ _2\"></span>gen op het resultaa<span class=\"_ _2\"></span>t Belastingen op het resultaa<span class=\"_ _2\"></span>t van het boekjaar omvatten<span class=\"_ _2\"></span> de verschuldigde en uitgestelde belasting<span class=\"_ _2\"></span>en. De <span class=\"_ _33\"> </span>belastingen  wo<span class=\"_ _0\"></span>rden  geboekt <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _33\"> </span>tenzij <span class=\"_ _33\"> </span>ze <span class=\"_ _33\"> </span>betrekking <span class=\"_ _33\"> </span>hebben  op elementen <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>nmiddellij<span class=\"_ _2\"></span>k <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _31\"> </span>vermogen <span class=\"_ _31\"> </span>of <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>niet-gerealiseerde <span class=\"_ _32\"></span>resultaten <span class=\"_ _31\"> </span>worden geboekt, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>geval <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>vermogen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>niet<span class=\"_ _0\"></span>-gerealiseerde resultaten, <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _56\"></span>worden gebo<span class=\"_ _2\"></span>ekt, <span class=\"_ _26\"></span>die in <span class=\"_ _26\"></span>dat <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>tegen<span class=\"_ _2\"></span>over goodwill. Belastingen van<span class=\"_ _2\"></span> het boekja<span class=\"_ _2\"></span>ar omvatten de <span class=\"_ _2\"></span>verwachte b<span class=\"_ _2\"></span>elastingschuld op het<span class=\"_ _2\"></span> belastbaar ink<span class=\"_ _2\"></span>omen van het <span class=\"_ _50\"></span>jaar, <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>makend <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>ogenblik <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>afsluiting <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>kracht <span class=\"_ _25\"></span>zijnde <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>aangekondigde belastingpercentag<span class=\"_ _2\"></span>es, <span class=\"_ _26\"></span>en al<span class=\"_ _26\"></span>le aan<span class=\"_ _2\"></span>passingen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de b<span class=\"_ _2\"></span>elastingschulden <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>vorige <span class=\"_ _26\"></span>jaren. <span class=\"_ _26\"></span>Het b<span class=\"_ _2\"></span>edrag <span class=\"_ _26\"></span>van de te b<span class=\"_ _2\"></span>etalen of <span class=\"_ _2\"></span>terug te<span class=\"_ _2\"></span> vorderen <span class=\"_ _2\"></span>belastingen<span class=\"_ _2\"></span> op ten <span class=\"_ _26\"></span>hoo<span class=\"_ _0\"></span>gste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar is<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>beste in<span class=\"_ _2\"></span>schatting <span class=\"_ _2\"></span>van het verwachte <span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etalen <span class=\"_ _2\"></span>of teru<span class=\"_ _2\"></span>g te <span class=\"_ _2\"></span>vorderen bedra<span class=\"_ _2\"></span>g en<span class=\"_ _2\"></span> weerspi<span class=\"_ _2\"></span>egelt d<span class=\"_ _2\"></span>e onze<span class=\"_ _2\"></span>kerheid m<span class=\"_ _2\"></span>et betr<span class=\"_ _2\"></span>ekking tot<span class=\"_ _2\"></span> belastingen, indien <span class=\"_ _2\"></span>van toepassing<span class=\"_ _2\"></span>.  Uitgestelde b<span class=\"_ _2\"></span>elastingvorde<span class=\"_ _2\"></span>ringen en <span class=\"_ _2\"></span>-schulden <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>op basis <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e balan<span class=\"_ _2\"></span>smethode, vo<span class=\"_ _2\"></span>or tijdelijke <span class=\"_ _2f\"> </span>verschillen<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>tussen <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>fiscale <span class=\"_ _2f\"> </span>basis <span class=\"_ _2d\"> </span>en <span class=\"_ _2e\"> </span>de <span class=\"_ _2f\"> </span>boekwaard<span class=\"_ _2\"></span>e <span class=\"_ _2f\"> </span>voor <span class=\"_ _2f\"> </span>financi\u00eble rapporteringsdoeleind<span class=\"_ _2\"></span>en, <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>dit zowel <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>als schu<span class=\"_ _2\"></span>lden. <span class=\"_ _26\"></span>Voo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>volgende <span class=\"_ _26\"></span>tijdelijke <span class=\"_ _2\"></span>verschillen<span class=\"_ _2\"></span> worden  geen  uitgestelde  belastingen  geboekt:  de  belastbare  tijdelijk<span class=\"_ _2\"></span>e  verschillen  bij  de <span class=\"_ _33\"> </span>initi\u00eble opname <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>goodwill, <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>initi\u00eble <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>ac<span class=\"_ _2\"></span>tiva <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>schulden <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>transactie <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>geen bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>geen <span class=\"_ _32\"></span>invloed <span class=\"_ _32\"></span>hebben <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>fiscale <span class=\"_ _32\"></span>resultaat <span class=\"_ _32\"></span>en verschillen <span class=\"_ _20\"> </span>met <span class=\"_ _27\"> </span>betrekkin<span class=\"_ _26\"></span>g <span class=\"_ _27\"> </span>tot <span class=\"_ _27\"> </span>investeringen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>mate <span class=\"_ _27\"> </span>dat <span class=\"_ _20\"> </span>een tegenboeking <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>nabij<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>toekomst<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>onwaarschijnlijk <span class=\"_ _29\"> </span>is. <span class=\"_ _1d\"> </span>Uitgestelde<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>belasti<span class=\"_ _2\"></span>ngvorderingen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>-<span class=\"_ _6d\"> </span>verplichtingen worden gewaardeerd tegen de belastin<span class=\"_ _2\"></span>gtarieven die naar verwachting van toepassing zullen <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vo<span class=\"_ _0\"></span>rdering <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>de v<span class=\"_ _2\"></span>erplichting <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>afgewikkeld,<span class=\"_ _2\"></span> gebaseerd op belastingtari<span class=\"_ _2\"></span>even en belastingwetten die aangekondigd en/of goedgekeurd werden op balansdatum, en <span class=\"_ _2\"></span>weerspieg<span class=\"_ _2\"></span>elt de onzekerh<span class=\"_ _2\"></span>eid met betrekking<span class=\"_ _26\"></span> tot belastingen, in<span class=\"_ _2\"></span>dien van toepassing.<span class=\"_ _6d\"> </span>Een <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingv<span class=\"_ _2\"></span>ordering <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>enkel <span class=\"_ _0\"></span>opgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>waarschijnlijk <span class=\"_ _0\"></span>is dat <span class=\"_ _1e\"> </span>toekomstige <span class=\"_ _1e\"> </span>belastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>waartegen <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verrekenbare<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdelijke verschillen,  de<span class=\"_ _2\"></span>  ongebruikte  belas<span class=\"_ _2\"></span>tingtegoeden<span class=\"_ _2\"></span>  en  de  ongebruikte <span class=\"_ _1b\"> </span>overgedragen  fiscale <span class=\"_ _1b\"> </span>verliezen kunnen <span class=\"_ _30\"> </span>verrekend <span class=\"_ _30\"> </span>worden. <span class=\"_ _2a\"> </span>De <span class=\"_ _2b\"> </span>uitgestelde <span class=\"_ _30\"> </span>bela<span class=\"_ _2\"></span>stingvorderingen <span class=\"_ _2a\"> </span>worden <span class=\"_ _30\"> </span>herzien <span class=\"_ _30\"> </span>op <span class=\"_ _30\"> </span>elke afsluitingsdatum<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>mate dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>langer <span class=\"_ _26\"></span>waarschijnlijk <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>desbetreffend<span class=\"_ _2\"></span>e belastingvoordeel zal <span class=\"_ _2\"></span>worden gerealis<span class=\"_ _2\"></span>eerd. Uitgestelde <span class=\"_ _37\"> </span>belastingvord<span class=\"_ _2\"></span>eringen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>-schuld<span class=\"_ _2\"></span>en <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>g<span class=\"_ _2\"></span>esaldeerd <span class=\"_ _37\"> </span>indien <span class=\"_ _37\"> </span>er <span class=\"_ _2a\"> </span>een <span class=\"_ _3a\"> </span>we<span class=\"_ _0\"></span>ttelijk afdwingbaar <span class=\"_ _26\"></span>recht <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>huidige <span class=\"_ _26\"></span>belastingschulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-vorderingen <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>salderen, <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>betrekking<span class=\"_ _2\"></span> hebben op <span class=\"_ _0\"></span>belastingen geheven door <span class=\"_ _0\"></span>dezelfde belastingautoriteit in <span class=\"_ _0\"></span>dezelfde belastingverschuldig<span class=\"_ _2\"></span>de entiteit, of <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>verschillende o<span class=\"_ _0\"></span>ndernemingen<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>doel <span class=\"_ _0\"></span>hebben om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>belastingschulden en  -vorderingen <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>nettobasis <span class=\"_ _1c\"></span>af <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>handelen <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>belastingvorderingen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>-schulden <span class=\"_ _1c\"></span>gelijktijdig zullen realiseren.<span class=\"_ _2\"></span> Bijkomende belastingen op het resultaat <span class=\"_ _0\"></span>die voortvloeien uit de uitkering van <span class=\"_ _0\"></span>dividenden worden op hetzelfde ogenblik g<span class=\"_ _2\"></span>eboekt als de <span class=\"_ _2\"></span>verplichting om he<span class=\"_ _2\"></span>t betreffende vo<span class=\"_ _2\"></span>ordeel te be<span class=\"_ _2\"></span>talen.<span class=\"_ _6d\"> </span>(S) Handels- en o<span class=\"_ _2\"></span>verige schulde<span class=\"_ _2\"></span>n  Handels- <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>overige <span class=\"_ _27\"> </span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _27\"> </span>worden <span class=\"_ _27\"> </span>gewaarde<span class=\"_ _2\"></span>erd <span class=\"_ _20\"> </span>tegen <span class=\"_ _27\"> </span>re\u00eble <span class=\"_ _27\"> </span>waarde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>nadien <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de afgeschreven kos<span class=\"_ _2\"></span>tprijs.<span class=\"_ _6d\"> </span>(T) Omzet Omzet <span class=\"_ _1f\"> </span> Het <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>ijfstappen<span class=\"_ _2\"></span>model <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>toegepast <span class=\"_ _31\"> </span>om <span class=\"_ _32\"></span>opbrengsten <span class=\"_ _32\"></span>uit <span class=\"_ _31\"> </span>contracten <span class=\"_ _32\"></span>aangegaan <span class=\"_ _32\"></span>met <span class=\"_ _31\"> </span>klanten <span class=\"_ _32\"></span>te erkennen. De groep erkent omzet als het bedrag dat een <span class=\"_ _0\"></span>onderneming verwacht<span class=\"_ _2\"></span> te ontvangen in ruil voor de levering <span class=\"_ _2\"></span>van goederen of di<span class=\"_ _2\"></span>ensten aan een kla<span class=\"_ _2\"></span>nt. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verkoop van goede<span class=\"_ _2\"></span>ren </span></span>Het <span class=\"_ _25\"></span>merendeel <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>bestaat <span class=\"_ _50\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goeder<span class=\"_ _2\"></span>en. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>producten worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>algemeen <span class=\"_ _0\"></span>rechtstreeks <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>via <span class=\"_ _1c\"></span>distribute<span class=\"_ _2\"></span>urs <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>klant <span class=\"_ _0\"></span>verkocht. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>15 <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de erkenning v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>omzet <span class=\"_ _0\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>verwerven v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>controle <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>goederen. <span class=\"_ _0\"></span>Het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>van opname is <span class=\"_ _2\"></span>afhankelijk van <span class=\"_ _26\"></span>de contractuele ver<span class=\"_ _2\"></span>koopcondities, <span class=\"_ _2\"></span>gekend als <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>Internationale <span class=\"_ _2\"></span>commerci\u00eble voorwaarden\u201d <span class=\"_ _1c\"></span>(Incoterm<span class=\"_ _2\"></span>s). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>timing <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>erkenning <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>niet <span class=\"_ _50\"></span>significan<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>verschillend van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>overdracht <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>risico\u2019<span class=\"ff2\">s <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>verbonden <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>eigendom. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goederen, </span>inclusief <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>vervoer <span class=\"_ _50\"></span>ervan, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>gekwalificeerd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>als <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>afzonderlijke <span class=\"_ _50\"></span>prestatieverplichting<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>terwijl het <span class=\"_ _2\"></span>transport <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>goederen <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>als <span class=\"_ _26\"></span>een afzonde<span class=\"_ _2\"></span>rlijke <span class=\"_ _26\"></span>dienstverlening <span class=\"_ _26\"></span>wordt be<span class=\"_ _2\"></span>schouwd. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>kosten<span class=\"_ _2\"></span> van  he<span class=\"_ _2\"></span>t  tr<span class=\"_ _2\"></span>ansport <span class=\"_ _1b\"> </span>worden <span class=\"_ _1e\"> </span>te<span class=\"_ _0\"></span>n <span class=\"_ _1b\"> </span>laste <span class=\"_ _1b\"> </span>genomen <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>onderdeel <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  d<span class=\"_ _26\"></span>e  prestatieverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>e goederen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>leveren. <span class=\"_ _1c\"></span>In <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _0\"></span><span class=\"ff3\">\u2018Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies\u2019 <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>installatie v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> </span>de <span class=\"_ _1c\"></span>machine <span class=\"_ _1c\"></span>bij <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>aparte <span class=\"_ _1c\"></span>prestatie<span class=\"_ _2\"></span>verplichting <span class=\"_ _1c\"></span>gezien <span class=\"_ _1c\"></span>aangezien <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de klant <span class=\"_ _50\"></span>of <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>externe <span class=\"_ _50\"></span>partij <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>uitgevoerd. <span class=\"_ _50\"></span>Echter, <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>betrekking <span class=\"_ _50\"></span>tot <span class=\"_ _50\"></span>deze installatie wordt als nie<span class=\"_ _2\"></span>t-signifi<span class=\"_ _2\"></span>cant beschouwd. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verlenen van dien<span class=\"_ _2\"></span>sten </span></span>Het <span class=\"_ _32\"></span>bedrag <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>omzet <span class=\"_ _25\"></span>uit <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>verlenen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>diensten <span class=\"_ _25\"></span>wordt <span class=\"_ _32\"></span>niet <span class=\"_ _25\"></span>afzonderlijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening omdat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>momenteel een <span class=\"_ _0\"></span>insignifican<span class=\"_ _2\"></span>t <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de totale omzet van de gr<span class=\"_ _2\"></span>oep vertegenwo<span class=\"_ _2\"></span>ordigt. De <span class=\"_ _2\"></span>verkoop van <span class=\"_ _26\"></span>diensten k<span class=\"_ _2\"></span>walificeert <span class=\"_ _2\"></span>als e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>afzonderlijke <span class=\"_ _2\"></span>prestatieverplich<span class=\"_ _2\"></span>ting, <span class=\"_ _2\"></span>waarbij <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt erkend <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>klant <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>verwerft <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>diensten, <span class=\"_ _26\"></span>wat <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bepaald <span class=\"_ _26\"></span>tijdstip of <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>bepaalde <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>elke <span class=\"_ _1c\"></span>prestatieverplichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>waaraan <span class=\"_ _1c\"></span>voldaan <span class=\"_ _1c\"></span>is, <span class=\"_ _1c\"></span>dient <span class=\"_ _50\"></span>de omzet <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>erkend <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vooruitgang<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ten <span class=\"_ _1c\"></span>opzichte v<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>olledige voltooiing <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>eten op <span class=\"_ _1c\"></span>het einde van elke v<span class=\"_ _2\"></span>erslagperiod<span class=\"_ _2\"></span>e. Projecten Voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>uit <span class=\"_ _50\"></span>projecten <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>omzetbedrag <span class=\"_ _1c\"></span>bepaald <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vooruitgang <span class=\"_ _1c\"></span>gemaakt<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>oog <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>volledig <span class=\"_ _26\"></span>voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>tieverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>projecten<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>hebben <span class=\"_ _26\"></span>meestal <span class=\"_ _2\"></span>een levensduur van <span class=\"_ _2\"></span>minder dan een jaar.<span class=\"_ _2\"></span>  Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>met <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>kunnen <span class=\"_ _1d\"> </span>handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>volumekortingen,<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>klant<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>worden toegekend <span class=\"_ _26\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>geleverde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olumes <span class=\"_ _26\"></span>bepaalde <span class=\"_ _26\"></span>drempels <span class=\"_ _2\"></span>overschrijd<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>omvatten. <span class=\"_ _2\"></span>In <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>gevallen bevat <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>eprijs <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding, <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>re\u00eble waarde, zal als<span class=\"_ _2\"></span> onderdeel v<span class=\"_ _2\"></span>an de transactiepri<span class=\"_ _2\"></span>js in rekening<span class=\"_ _2\"></span> worden gebracht bij<span class=\"_ _2\"></span> het erkenn<span class=\"_ _2\"></span>en van de<span class=\"_ _2\"></span> omzet, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>dit <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _1e\"> </span>contract, <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>middel <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>inschatting <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kans <span class=\"_ _1e\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>korting <span class=\"_ _31\"> </span>of teruggave zich zal reali<span class=\"_ _2\"></span>seren. Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>kunnen  v<span class=\"_ _0\"></span>oorraad  in <span class=\"_ _1d\"> </span>consignatie<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>bevatten.  De <span class=\"_ _33\"> </span>producten <span class=\"_ _33\"> </span>worden verzonden <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgeslagen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>eigen of <span class=\"_ _2\"></span>gehuurde <span class=\"_ _2\"></span>silo\u2019s <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>enkel erkend wann<span class=\"_ _2\"></span>eer <span class=\"_ _2\"></span>de go<span class=\"_ _2\"></span>ederen <span class=\"_ _2\"></span>daadwerkelijk <span class=\"_ _26\"></span>worden afgeno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De ver<span class=\"_ _2\"></span>koopprijs <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>de op dat moment geld<span class=\"_ _2\"></span>ende marktprijs zijn.<span class=\"_ _2\"></span> Financi\u00eble opbreng<span class=\"_ _2\"></span>sten Financi\u00eble <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>pbrengsten <span class=\"_ _33\"> </span>omv<span class=\"_ _0\"></span>atten <span class=\"_ _1d\"> </span>ontvangen<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>interesten <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>ge\u00efnvesteerde <span class=\"_ _1d\"> </span>fondsen, <span class=\"_ _1d\"> </span>dividenden,<span class=\"_ _26\"></span> positieve <span class=\"_ _31\"> </span>wisselkoersresultaten, <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>pbrengsten <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>afgeleide <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _31\"> </span>instrumenten, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>geen <span class=\"_ _31\"> </span>deel uitmaken <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>boekhoudkundige afdekkingsrelatie, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>doorfacturatie <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>financieringskosten<span class=\"_ _2\"></span> verbonden aan de ver<span class=\"_ _2\"></span>koop van weef<span class=\"_ _2\"></span>machines. Interestopbrengst<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>resultaat <span class=\"_ _0\"></span>genomen <span class=\"_ _0\"></span>naargelang <span class=\"_ _0\"></span>ze <span class=\"_ _1c\"></span>verworven <span class=\"_ _0\"></span>zijn, <span class=\"_ _1c\"></span>rekening <span class=\"_ _0\"></span>houdend met de effectie<span class=\"_ _2\"></span>ve opbrengstv<span class=\"_ _2\"></span>oet op het actiefbestan<span class=\"_ _26\"></span>ddeel.<span class=\"_ _6d\"> </span>Dividenden  worden <span class=\"_ _33\"> </span>opgenomen  in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening  o<span class=\"_ _0\"></span>p  het <span class=\"_ _33\"> </span>moment <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>ze  wo<span class=\"_ _0\"></span>rden toegekend aan de <span class=\"_ _2\"></span>onderneming. (U) Kosten Financi\u00eble kosten De <span class=\"_ _0\"></span>financi\u00eble kosten omvatten interestkosten v<span class=\"_ _0\"></span>an financi\u00eble <span class=\"_ _0\"></span>schulden, de <span class=\"_ _1c\"></span>interestcompon<span class=\"_ _2\"></span>ent <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de lease <span class=\"_ _1e\"> </span>betalingen, <span class=\"_ _1e\"> </span>het  af<span class=\"_ _2\"></span>wikkelen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de  v<span class=\"_ _2\"></span>erdiscontering<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>voorzieningen, <span class=\"_ _1e\"> </span>wisselkoersverliez<span class=\"_ _2\"></span>en, verliezen <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>afgeleide <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>instrumenten, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>geen <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>uitmaken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _50\"></span>boek<span class=\"_ _0\"></span>houdkund<span class=\"_ _2\"></span>ige afdekkingsrelatie, <span class=\"_ _2\"></span>en financierin<span class=\"_ _2\"></span>gskosten verbonden a<span class=\"_ _2\"></span>an de verkoop van <span class=\"_ _2\"></span>weefmachin<span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>. De <span class=\"_ _1c\"></span>interestkosten <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _1c\"></span>genomen <span class=\"_ _1c\"></span>naarmate <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlopen <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de effectieve inter<span class=\"_ _2\"></span>estvoet. (V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>(W) Winst per<span class=\"_ _2\"></span> aandeel De <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>presenteert <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>verwaterde <span class=\"_ _0\"></span>winst <span class=\"_ _1c\"></span>per <span class=\"_ _1c\"></span>aandeel <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelenkapitaal. Het <span class=\"_ _25\"></span>nettoresultaat <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>ge<span class=\"_ _2\"></span>woon <span class=\"_ _25\"></span>aandeel <span class=\"_ _32\"></span>is <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aandeelhouders <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>ennootschap <span class=\"_ _50\"></span>toe <span class=\"_ _32\"></span>te rekenen <span class=\"_ _1d\"> </span>winst <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>verlies <span class=\"_ _1d\"> </span>gedeeld <span class=\"_ _1d\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>gewogen <span class=\"_ _1d\"> </span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>aantal <span class=\"_ _1d\"> </span>g<span class=\"_ _0\"></span>ewone <span class=\"_ _1d\"> </span>aandelen <span class=\"_ _1d\"> </span>die gedurende de verslag<span class=\"_ _2\"></span>periode uitstaan, g<span class=\"_ _2\"></span>ecorrigeerd v<span class=\"_ _2\"></span>oor de aangehouden eig<span class=\"_ _26\"></span>en aandelen. Bij <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwaterde <span class=\"_ _50\"></span>winst <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>aandeel <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>aandeelhouders <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>de vennootschap <span class=\"_ _0\"></span>toe <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>rekenen <span class=\"_ _1c\"></span>winst <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>gewogen <span class=\"_ _0\"></span>gemiddelde <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelen die <span class=\"_ _50\"></span>gedurende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verslagperiode <span class=\"_ _50\"></span>uitstaan, <span class=\"_ _1c\"></span>gecorrigeerd <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>pote<span class=\"_ _0\"></span>nti\u00eble <span class=\"_ _1c\"></span>verwaterende <span class=\"_ _1c\"></span>effecten op de gewone aandel<span class=\"_ _2\"></span>en, welke de aan he<span class=\"_ _2\"></span>t manageme<span class=\"_ _2\"></span>nt toegekende aandel<span class=\"_ _2\"></span>enwarranten om<span class=\"_ _2\"></span>vatten.<span class=\"_ _6d\"> </span>(X) Gesegmenteerde<span class=\"_ _2\"></span> informatie Bedrijfssegment<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>componenten <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep die <span class=\"_ _1c\"></span>bedrijfsactiviteiten uitvoeren <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>die, <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>deze manier, opbrengsten <span class=\"_ _0\"></span>kunnen genereren en <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>kunnen oplopen, <span class=\"_ _0\"></span>inclusief opbrengsten en <span class=\"_ _0\"></span>kosten die <span class=\"_ _26\"></span>betrekking <span class=\"_ _26\"></span>hebben <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>elk <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>andere <span class=\"_ _26\"></span>componenten <span class=\"_ _56\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>groep. <span class=\"_ _2\"></span>Afzonderlijke<span class=\"_ _26\"></span> financi\u00eble <span class=\"_ _1c\"></span>infor<span class=\"_ _2\"></span>matie <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>beschikbaar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>regelmatige <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>ge\u00ebvalueerd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Executiv<span class=\"_ _2\"></span>e Committee\u201d <span class=\"_ _26\"></span>bij <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>nemen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>beslissingen <span class=\"_ _56\"></span>omtrent <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>toewijzen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iddelen <span class=\"_ _56\"></span>en het <span class=\"_ _56\"></span>ev<span class=\"_ _0\"></span>alueren <span class=\"_ _26\"></span>van de performantie. H<span class=\"_ _2\"></span>et \u201cExecutive<span class=\"_ _2\"></span> Committee\u201d word<span class=\"_ _2\"></span>t als \u201cchief <span class=\"_ _2\"></span>operating decision <span class=\"_ _2\"></span>maker\u201d beschouwd.<span class=\"ff2\"> </span>Bedrijfssegment<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>samengevoegd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>overeenstemming met <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>8 <span class=\"_ _1c\"></span><span class=\"ff4\">Operationele <span class=\"_ _0\"></span>segmenten</span> en <span class=\"_ _50\"></span>enkel <span class=\"_ _50\"></span>wanneer <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>segmenten <span class=\"_ _1c\"></span>identieke <span class=\"_ _50\"></span>economische <span class=\"_ _1c\"></span>karakteristieken <span class=\"_ _1c\"></span>vertonen <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de oorsprong <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>producten <span class=\"_ _50\"></span>en <span class=\"_ _1c\"></span>diensten, <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>aard <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>productieproces, <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>soort <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>categorie<span class=\"_ _2\"></span> van <span class=\"_ _50\"></span>klanten, <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>gebruikte <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>ethodes <span class=\"_ _1c\"></span>om <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>producten <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>verdelen<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>diensten <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>verlenen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de aard van het wett<span class=\"_ _2\"></span>elijk kader. Gesegmenteerde informati<span class=\"_ _2\"></span>e, <span class=\"_ _0\"></span>zoals <span class=\"_ _0\"></span>gepresenteerd aan het <span class=\"_ _0\"></span>\u201cExecutive <span class=\"_ _0\"></span>Committe<span class=\"_ _2\"></span>e\u201d <span class=\"_ _0\"></span>(inclusief de <span class=\"_ _0\"></span>winst en <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>gesegmenteerde <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>schulden), <span class=\"_ _1c\"></span>wordt <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgemaakt <span class=\"_ _1c\"></span>conform<span class=\"_ _2\"></span> de boekhoudprincip<span class=\"_ _2\"></span>es zoals beschre<span class=\"_ _2\"></span>ven in de samenv<span class=\"_ _2\"></span>atting van de materi\u00eble b<span class=\"_ _2\"></span>oekhoudprincipes.  Opbrengsten, <span class=\"_ _56\"></span>kosten <span class=\"_ _56\"></span>en <span class=\"_ _2\"></span>activa <span class=\"_ _56\"></span>worden <span class=\"_ _26\"></span>toegewezen <span class=\"_ _56\"></span>aan <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>bedrijfssegmenten <span class=\"_ _26\"></span>in <span class=\"_ _56\"></span>die <span class=\"_ _26\"></span>mate <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>items van <span class=\"_ _26\"></span>opbrengsten, <span class=\"_ _56\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _56\"></span>activ<span class=\"_ _0\"></span>a <span class=\"_ _56\"></span>direct <span class=\"_ _26\"></span>toewijsbaar <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>redelijke <span class=\"_ _56\"></span>wijze <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>toegewezen <span class=\"_ _56\"></span>wo<span class=\"_ _0\"></span>rden aan <span class=\"_ _1b\"> </span>de  b<span class=\"_ _2\"></span>edrijfssegmenten<span class=\"_ _2\"></span>. <span class=\"_ _1b\"> </span>De  transf<span class=\"_ _2\"></span>erprijzen <span class=\"_ _1e\"> </span>voor  tran<span class=\"_ _2\"></span>sacties  tus<span class=\"_ _2\"></span>sen  b<span class=\"_ _2\"></span>edrijfssegmenten <span class=\"_ _1e\"> </span>worden bepaald op een gelij<span class=\"_ _2\"></span>kaardige mani<span class=\"_ _2\"></span>er als voor transac<span class=\"_ _2\"></span>ties met derden.<span class=\"_ _2\"></span> (Y) Wijzigingen van<span class=\"_ _2\"></span> de boekh<span class=\"_ _2\"></span>oudprincipes en toel<span class=\"_ _2\"></span>ichtingen De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>wijzigingen en <span class=\"_ _0\"></span>jaarlijkse <span class=\"_ _0\"></span>verbeteringen <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>eerst <span class=\"_ _0\"></span>verplicht v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>toepassing voor het <span class=\"_ _50\"></span>boekjaar <span class=\"_ _1c\"></span>startend <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>1 <span class=\"_ _1c\"></span>januari <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>aangenomen <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>Europese <span class=\"_ _1c\"></span>Unie. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>hadden geen significante<span class=\"_ _2\"></span> impact op de fin<span class=\"_ _2\"></span>anci\u00eble staten <span class=\"_ _2\"></span>van de groe<span class=\"ls26\">p:</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">IFRS 17 <span class=\"ff4\">Verzekeringscon<span class=\"_ _2\"></span>tracten<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>IAS <span class=\"_ _25\"></span>8 <span class=\"_ _32\"></span><span class=\"ff4\">Grondslagen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"> </span>financi\u00eble <span class=\"_ _25\"></span>verslaggeving, <span class=\"_ _25\"></span>schattingswijzigin<span class=\"_ _2\"></span>gen <span class=\"_ _25\"></span>en </span></span></span>fouten: definitie van<span class=\"_ _2\"></span> schattingen<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1 <span class=\"_ _29\"> </span><span class=\"ff4\">Presentatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>IFRS-Practice <span class=\"_ _29\"> </span>Statement <span class=\"_ _29\"> </span>2: </span></span></span>informatieverschaffin<span class=\"_ _2\"></span>g over grondslagen voo<span class=\"_ _2\"></span>r financi\u00eb<span class=\"_ _2\"></span>le verslaggeving \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _50\"></span>IAS <span class=\"_ _1c\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen: <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrek<span class=\"_ _2\"></span>king <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>activa </span></span></span>en passiva die voo<span class=\"_ _2\"></span>rtvloeien uit \u00e9\u00e9n enk<span class=\"_ _2\"></span>ele transactie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span><span class=\"ff4\">Verzekeringscontracten: <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _1c\"></span>toepassing <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>9 <span class=\"_ _25\"></span>- </span></span></span>Vergelijkende infor<span class=\"_ _2\"></span>matie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>IAS <span class=\"_ _1c\"></span>12 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Internationale <span class=\"_ _0\"></span>Belastinghervorming <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _1c\"></span>- </span></span></span>Tweede pijler inkoms<span class=\"_ _2\"></span>tenbelasting<span class=\"_ _2\"></span> reglementering.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>De <span class=\"_ _27\"> </span>volgende <span class=\"_ _34\"> </span>nieuwe <span class=\"_ _34\"> </span>standaard<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>en <span class=\"_ _34\"> </span>wijzigingen<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>aan <span class=\"_ _34\"> </span>standaarden <span class=\"_ _27\"> </span>werden <span class=\"_ _34\"> </span>gepubliceerd <span class=\"_ _27\"> </span>en aangenomen <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Europese <span class=\"_ _26\"></span>Unie, <span class=\"_ _26\"></span>en zijn <span class=\"_ _26\"></span>voor h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>eerst <span class=\"_ _26\"></span>verplicht <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>boekjaar<span class=\"_ _2\"></span> startend op 1 januari<span class=\"_ _2\"></span> 2024: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>IFRS <span class=\"_ _37\"> </span>16 <span class=\"_ _37\"> </span><span class=\"ff6\">Leaseovereenkoms<span class=\"_ _2\"></span>ten: <span class=\"_ _37\"> </span>Leaseverplichting<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>een <span class=\"_ _3a\"> </span>\u201cSale<span class=\"_ _0\"></span><span class=\"ff4\">-<span class=\"ls64\">and</span>-<span class=\"_ _6d\"> </span></span></span></span></span>Leaseback\u201d<span class=\"ff2\">  </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1: <span class=\"_ _29\"> </span><span class=\"ff4\">Presen<span class=\"_ _2\"></span>tatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>jaarrekening: <span class=\"_ _29\"> </span>classifica<span class=\"_ _2\"></span>tie <span class=\"_ _29\"> </span>van <span class=\"_ _1d\"> </span>schulden <span class=\"_ _29\"> </span>als </span></span></span>kortlopend<span class=\"ff2\"> </span>of langlopend<span class=\"_ _2\"></span> <span class=\"ff2\"> </span>De <span class=\"_ _1d\"> </span>groep <span class=\"_ _1d\"> </span>heeft <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1d\"> </span>gewijzigde <span class=\"_ _33\"> </span>standaarden <span class=\"_ _33\"> </span>niet <span class=\"_ _29\"> </span>t<span class=\"_ _2\"></span>oegepast <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerde financi\u00eble staten van 2023.<span class=\"_ _2\"></span> Deze nieuwe standaarden worden moment<span class=\"_ _2\"></span>eel door de groep beoordeeld en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>ogenblik <span class=\"_ _2\"></span>verwacht <span class=\"_ _26\"></span>de gro<span class=\"_ _2\"></span>ep <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>nieuwe <span class=\"_ _26\"></span>standaarden <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>significante <span class=\"_ _26\"></span>impact <span class=\"_ _2\"></span>zullen<span class=\"_ _2\"></span> hebben op de financi\u00eble<span class=\"_ _2\"></span> staten van de gr<span class=\"_ _2\"></span>oep. De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _26\"></span>van IAS <span class=\"_ _2\"></span>7 <span class=\"ff4\">H<span class=\"_ _2\"></span>et k<span class=\"_ _2\"></span>asstroomoverzich<span class=\"_ _2\"></span>t<span class=\"ff2\"> en <span class=\"_ _2\"></span>IFRS <span class=\"_ _26\"></span>7 <span class=\"ff4 ls1a\">Financi\u00eble instrumenten: <span class=\"_ _2\"></span>toelichtingen </span></span></span></span></span>omtrent financiering<span class=\"_ _2\"></span>sregelingen vo<span class=\"_ _2\"></span>or leveranciers<span class=\"ff2\">  </span>De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>IAS <span class=\"_ _37\"> </span>21 <span class=\"_ _3a\"> </span><span class=\"ff4\">D<span class=\"_ _0\"></span>e <span class=\"_ _37\"> </span>effecten <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>wijzigingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>wisselkoersen: <span class=\"_ _3a\"> </span>gebrek <span class=\"_ _37\"> </span>aan </span></span></span>uitwisselbaarheid<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "1.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Samenvatting van <span class=\"_ _2\"></span>de materi\u00eble boek<span class=\"_ _2\"></span>houdprinci<span class=\"_ _2\"></span>pes </span></span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>nv <span class=\"_ _1e\"> </span>(hierna <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>\u201cvennootschap\u201d), <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>moedermaatschappij, <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>onderneming<span class=\"_ _2\"></span> waarvan <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>maatschappelijke <span class=\"_ _25\"></span>zetel <span class=\"_ _25\"></span>gelegen <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>Belgi\u00eb. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _50\"></span>jaarrekening <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>het boekjaar <span class=\"_ _50\"></span>afgesloten <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>omvat <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>vennootschap <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>dochterondern<span class=\"_ _2\"></span>emingen (hierna gezamenlijk de \u201cgroep\u201d) en <span class=\"_ _0\"></span>de belangen van de <span class=\"_ _0\"></span>groep in o<span class=\"_ _0\"></span>nderneminge<span class=\"_ _2\"></span>n onder gezamenlijke controle. De <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>jaarrekening <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>goedgekeurd <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _50\"></span>publicatie <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>raad <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>bestuur <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>Tessenderlo Group nv op dinsdag <span class=\"_ _2\"></span>26 maart 2024. (A) Overeenstemm<span class=\"_ _2\"></span>ingsverklaring De <span class=\"_ _31\"> </span>geconsolideerde <span class=\"_ _32\"></span>jaarrekening <span class=\"_ _32\"></span>is <span class=\"_ _1e\"> </span>opgesteld <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>overeenstemming <span class=\"_ _31\"> </span>met <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>International <span class=\"_ _31\"> </span>Financial<span class=\"_ _26\"></span> Reporting <span class=\"_ _1c\"></span>Standards <span class=\"_ _1c\"></span>(IFRS) <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>zijn <span class=\"_ _1c\"></span>vastgesteld <span class=\"_ _50\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>\u201cInternational <span class=\"_ _1c\"></span>Accounting <span class=\"_ _1c\"></span>Standards <span class=\"_ _1c\"></span>Board\u201d (IASB) zoals aang<span class=\"_ _2\"></span>enomen door de Eur<span class=\"_ _2\"></span>opese Unie.<span class=\"_ _6d\"> </span>(B) Voorstellin<span class=\"_ _2\"></span>gsbasis De jaarrekening wordt uitgedrukt in euro, <span class=\"_ _0\"></span>die de functionele munt <span class=\"_ _0\"></span>is van de <span class=\"_ _0\"></span>vennootschap, afgerond<span class=\"_ _2\"></span> naar <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>dichtstbijzijn<span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>waardoor <span class=\"_ _26\"></span>totalen <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>afwijken <span class=\"_ _26\"></span>door <span class=\"_ _26\"></span>afronding. <span class=\"_ _56\"></span>Ze <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>opgesteld op <span class=\"_ _31\"></span>basis <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>historische <span class=\"_ _32\"></span>kosten <span class=\"_ _31\"> </span>met <span class=\"_ _32\"></span>uitzondering <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>de <span class=\"_ _1e\"> </span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _31\"> </span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>de netto(verplichting<span class=\"_ _2\"></span>)/vordering <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>pensioenplannen <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>te <span class=\"_ _32\"></span>bereiken <span class=\"_ _32\"></span>doel, <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>lke <span class=\"_ _32\"></span>gewaardeerd worden <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>hun <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde. <span class=\"_ _32\"></span>Activa <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>groepen <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>aangehouden <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erkoop <span class=\"_ _32\"></span>worden gewaardeerd  aan  de  laag<span class=\"_ _2\"></span>ste  van  de  nettoboekwaard<span class=\"_ _2\"></span>e  en  de  re\u00eble  waarde  verminderd <span class=\"_ _1b\"> </span>met  de verkoopkosten.<span class=\"_ _2\"></span> De <span class=\"_ _31\"> </span>voorbereiding <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _31\"> </span>conform <span class=\"_ _31\"> </span>IFRS <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ereist <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>het <span class=\"_ _1e\"> </span>management <span class=\"_ _31\"> </span>beoordelingen,<span class=\"_ _2\"></span> schattingen <span class=\"_ _2\"></span>en verond<span class=\"_ _2\"></span>erstellingen <span class=\"_ _2\"></span>die van <span class=\"_ _2\"></span>invloed z<span class=\"_ _2\"></span>ijn op <span class=\"_ _2\"></span>de t<span class=\"_ _2\"></span>oepassing van <span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>oekhoudprincipes<span class=\"_ _2\"></span> en<span class=\"_ _2\"></span> de <span class=\"_ _25\"></span>gerapporteerde <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>schulden, <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>opbrengsten. <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>schattingen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gerelat<span class=\"_ _2\"></span>eerde veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _31\"></span>zijn <span class=\"_ _32\"></span>gebaseerd <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>ervaring <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>verscheidene <span class=\"_ _32\"></span>andere <span class=\"_ _32\"></span>factoren <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>eronderstel<span class=\"_ _2\"></span>d worden <span class=\"_ _50\"></span>redelijk <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>onder <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>omstandigheden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>resultaten <span class=\"_ _50\"></span>hiervan <span class=\"_ _50\"></span>vormen <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>basis <span class=\"_ _1c\"></span>voor <span class=\"_ _25\"></span>het beoordelen <span class=\"_ _26\"></span>van d<span class=\"_ _26\"></span>e waarde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>directe <span class=\"_ _26\"></span>wijze <span class=\"_ _2\"></span>blijken <span class=\"_ _26\"></span>uit <span class=\"_ _2\"></span>andere <span class=\"_ _26\"></span>bronnen. De uiteindelijke resul<span class=\"_ _2\"></span>taten kunn<span class=\"_ _2\"></span>en afwijken van deze schattin<span class=\"_ _2\"></span>gen. De  schattingen  en  onderliggende  veronders<span class=\"_ _2\"></span>tellingen  worden  voortdurend  her<span class=\"_ _2\"></span>zien.  Herzieningen betreffende <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>boekhoudkund<span class=\"_ _2\"></span>ige <span class=\"_ _32\"></span>schattingen <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>geboekt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>schatting werd <span class=\"_ _50\"></span>herzien <span class=\"_ _1c\"></span>(indien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>herziening <span class=\"_ _1c\"></span>enkel <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>impact<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>heeft <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>periode) <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>periode <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de herziening <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>toekomstige <span class=\"_ _32\"></span>periodes <span class=\"_ _32\"></span>(als <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>herziening <span class=\"_ _32\"></span>zowel <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>huidige <span class=\"_ _32\"></span>als <span class=\"_ _32\"></span>toekomstige <span class=\"_ _32\"></span>periodes be\u00efnvloedt). Beoordelingen<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>management <span class=\"_ _26\"></span>omtrent de<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>oepassing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>standaarden <span class=\"_ _26\"></span>die e<span class=\"_ _2\"></span>en sig<span class=\"_ _2\"></span>nificante<span class=\"_ _2\"></span> invloed <span class=\"_ _50\"></span>hebben <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>jaarrekening <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>schattingen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>significant<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>risico <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>belangrijke<span class=\"_ _2\"></span> correctie  in  h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span>  volg<span class=\"_ _2\"></span>ende  jaar <span class=\"_ _1b\"> </span>worden  bespr<span class=\"_ _2\"></span>oken  i<span class=\"_ _2\"></span>n  toelichting  33  -<span class=\"_ _2\"></span>  Kritisch<span class=\"_ _2\"></span>e  boekhoudkundig<span class=\"_ _2\"></span>e schattingen en o<span class=\"_ _2\"></span>ordeelsvormingen. De <span class=\"_ _1e\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>jaarrekening <span class=\"_ _31\"> </span>heeft <span class=\"_ _1e\"> </span>betrekking <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>toestand <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ennootschap <span class=\"_ _31\"> </span>v\u00f3\u00f3r <span class=\"_ _1e\"> </span>de winstverdeling <span class=\"_ _27\"> </span>van <span class=\"_ _34\"> </span>het <span class=\"_ _27\"> </span>boekjaar, <span class=\"_ _34\"> </span>die <span class=\"_ _27\"> </span>voorgesteld <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _34\"> </span>algemene <span class=\"_ _27\"> </span>vergadering <span class=\"_ _27\"> </span>van aandeelhouders. De boekhoudprin<span class=\"_ _2\"></span>cipes, zoals hierna<span class=\"_ _2\"></span> beschreven, werden consis<span class=\"_ _2\"></span>tent toegepast<span class=\"_ _2\"></span> door de vennootschap<span class=\"_ _2\"></span> en <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _25\"></span>vennootschappen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>periodes <span class=\"_ _32\"></span>voorgesteld <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>geconsolideerd<span class=\"_ _2\"></span>e jaarrekening.<span class=\"_ _2\"></span> (C) Consolidatiep<span class=\"_ _2\"></span>rincipes Dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _1b\"> </span>zijn <span class=\"_ _1e\"> </span>ondernemingen<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>die <span class=\"_ _1e\"> </span>worden <span class=\"_ _1b\"> </span>gecontrolee<span class=\"_ _2\"></span>rd <span class=\"_ _1b\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>groep. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>groep controleert <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>entiteit <span class=\"_ _29\"> </span>indien<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>rechten <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>variabele rendementen <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>investering <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>deelneming <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>mogelijkheid <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>acht <span class=\"_ _50\"></span>over <span class=\"_ _50\"></span>de deelneming <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>gebruiken <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>rendementen <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>be\u00efnvloeden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ngen van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>do<span class=\"_ _0\"></span>chteronderne<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>ingen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _1e\"> </span>de datum waarop de c<span class=\"_ _2\"></span>ontrole start tot de datu<span class=\"_ _2\"></span>m waarop <span class=\"_ _2\"></span>de co<span class=\"_ _0\"></span>ntrole eind<span class=\"_ _2\"></span>igt.  Indien <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _1c\"></span>controle <span class=\"_ _1c\"></span>uitoefent <span class=\"_ _0\"></span>over <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>dochteronderne<span class=\"_ _2\"></span>ming <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en schulden <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>dochteronderne<span class=\"_ _2\"></span>ming, <span class=\"_ _0\"></span>eventuele minderheidsbelangen en <span class=\"_ _1c\"></span>alle overige <span class=\"_ _0\"></span>elementen van <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>eigen <span class=\"_ _33\"> </span>vermogen  van <span class=\"_ _1d\"> </span>deze  dochteronderneming  niet <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>opge<span class=\"_ _0\"></span>nomen.  De <span class=\"_ _33\"> </span>winsten <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f verliezen volgend uit h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> verlies van c<span class=\"_ _2\"></span>ontrole worden <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening.  De <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>inderheidsbelangen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _50\"></span>apart <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _50\"></span>toerekenbaar <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>aandeelhouders van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>vennootschap <span class=\"_ _33\"> </span>voorgesteld. <span class=\"_ _33\"> </span>Gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _1d\"> </span>bij <span class=\"_ _1d\"> </span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _33\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1d\"> </span>een minderheidsbelang <span class=\"_ _50\"></span>wo<span class=\"_ _0\"></span>rden<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>proportioneel <span class=\"_ _25\"></span>toegewezen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>dit <span class=\"_ _25\"></span>minderheidsbelang, <span class=\"_ _32\"></span>zelfs <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het minderheidsbelang hierd<span class=\"_ _26\"></span>oor negatief wordt. Wijzigingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>minderheidsbelan<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _56\"></span>transacties <span class=\"_ _26\"></span>waarbij <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntrole <span class=\"_ _26\"></span>blijft <span class=\"_ _26\"></span>behouden,<span class=\"_ _2\"></span> zijn <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>evenredig <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>netto <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span>. <span class=\"_ _1c\"></span>Goodwill<span class=\"_ _2\"></span> wordt niet gewijzig<span class=\"_ _2\"></span>d en winsten of<span class=\"_ _2\"></span> verliezen worden <span class=\"_ _2\"></span>niet opgenomen in de wins<span class=\"_ _2\"></span>t-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening. Deelnemingen<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>geassocieerde <span class=\"_ _2a\"> </span>onde<span class=\"_ _2\"></span>rnemingen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>joint <span class=\"_ _37\"> </span>ventures <span class=\"_ _2a\"> </span>zijn <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vermogensmutatie<span class=\"_ _2\"></span>methode. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>deelneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in geassocieerde ondernemingen zijn <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>waarin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>significante <span class=\"_ _0\"></span>invloed ka<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>uitoefenen <span class=\"_ _0\"></span>op de financi\u00eble <span class=\"_ _2\"></span>en de oper<span class=\"_ _2\"></span>ationele bel<span class=\"_ _2\"></span>eidslijnen, doch <span class=\"_ _2\"></span>deze niet <span class=\"_ _2\"></span>controleert. <span class=\"_ _2\"></span>Dit zal <span class=\"_ _2\"></span>in het <span class=\"_ _2\"></span>algemeen het geval <span class=\"_ _0\"></span>zijn wanneer <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>tussen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>en 50% <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>mrechten bezit. <span class=\"_ _0\"></span>De groep <span class=\"_ _0\"></span>past <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>11 toe <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>alle <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>overeenkomsten. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>11 <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gezamenlijke o<span class=\"_ _0\"></span>vereenkomsten als gezamenlijke <span class=\"_ _29\"> </span>acti<span class=\"_ _2\"></span>viteiten <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff4\">joint <span class=\"_ _29\"> </span>operations</span>) <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>joint <span class=\"_ _1d\"> </span>ventures <span class=\"_ _29\"> </span>beschouwd, <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>basis <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de contractuele <span class=\"_ _1e\"> </span>rechten <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>verplichtingen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>elke <span class=\"_ _1e\"> </span>investeerder. <span class=\"_ _31\"> </span>Alle <span class=\"_ _1e\"> </span>gezamenlijke <span class=\"_ _1e\"> </span>overeenko<span class=\"_ _2\"></span>msten worden besch<span class=\"_ _2\"></span>ouwd als j<span class=\"_ _2\"></span>oint v<span class=\"_ _2\"></span>entures o<span class=\"_ _2\"></span>mdat de g<span class=\"_ _2\"></span>roep <span class=\"_ _2\"></span>eerder recht<span class=\"_ _2\"></span>en heeft <span class=\"_ _2\"></span>op de<span class=\"_ _2\"></span> netto ac<span class=\"_ _2\"></span>tiva van <span class=\"_ _2\"></span>de gezamenlijke a<span class=\"_ _2\"></span>ctiviteit dan rechten<span class=\"_ _26\"></span> met betrekking tot de a<span class=\"_ _2\"></span>ctiva en <span class=\"_ _2\"></span>verplichtingen m<span class=\"_ _2\"></span>et betrekking <span class=\"_ _2\"></span>tot de schu<span class=\"_ _2\"></span>lden. <span class=\"_ _2\"></span>De verm<span class=\"_ _2\"></span>ogensmutatiem<span class=\"_ _2\"></span>ethode w<span class=\"_ _2\"></span>ordt <span class=\"_ _2\"></span>toegepast <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>anaf d<span class=\"_ _26\"></span>e datum waa<span class=\"_ _2\"></span>rop d<span class=\"_ _2\"></span>e aanzienli<span class=\"_ _2\"></span>jke invloed of geza<span class=\"_ _2\"></span>menlijke con<span class=\"_ _2\"></span>trole begint tot de da<span class=\"_ _2\"></span>tum waarop<span class=\"_ _2\"></span> deze eindigt. Wann<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>r het aande<span class=\"_ _2\"></span>el van de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>verlies <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>boekwaarde <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>geassocieerde <span class=\"_ _29\"> </span>onderneming <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>joint <span class=\"_ _29\"> </span>venture overschrijdt, wordt <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>boekwaarde in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>afgeboekt tot <span class=\"_ _0\"></span>nihil en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden verdere verliezen <span class=\"_ _26\"></span>niet lan<span class=\"_ _2\"></span>ger <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>rekening <span class=\"_ _26\"></span>gebracht, u<span class=\"_ _2\"></span>itgezonderd <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mate <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>roep <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _26\"></span>(in rechte afd<span class=\"_ _2\"></span>wingbaar <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f f<span class=\"_ _2\"></span>eitelijk) <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>aangegaan <span class=\"_ _26\"></span>met betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>deze geass<span class=\"_ _2\"></span>ocieerde <span class=\"_ _2\"></span>onderneming<span class=\"_ _2\"></span> of joint venture. Alle <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>tussen <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ndernemingen,<span class=\"_ _26\"></span> sald<span class=\"_ _2\"></span>i <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>niet-gerealiseerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winsten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>verliezen <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>transactie<span class=\"_ _2\"></span>s tussen onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>groep w<span class=\"_ _2\"></span>orden ge\u00ebli<span class=\"_ _2\"></span>mineerd. <span class=\"_ _26\"></span>Niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e wi<span class=\"_ _2\"></span>nsten afkoms<span class=\"_ _2\"></span>tig van<span class=\"_ _2\"></span> transacties m<span class=\"_ _2\"></span>et geass<span class=\"_ _2\"></span>ocieerde onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _2\"></span>en gez<span class=\"_ _2\"></span>amenlijke activit<span class=\"_ _2\"></span>eiten word<span class=\"_ _2\"></span>en ge\u00ebli<span class=\"_ _2\"></span>mineerd ten belope <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>belang <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>onderneming. <span class=\"_ _33\"> </span>Niet-gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rden ge\u00eblimineerd op <span class=\"_ _1c\"></span>dezelfde m<span class=\"_ _0\"></span>anier <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _0\"></span>winsten, <span class=\"_ _0\"></span>maar <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>geen bewijs van bijzonder<span class=\"_ _2\"></span>e waardevermind<span class=\"_ _2\"></span>ering aanwezig i<span class=\"_ _2\"></span>s.<span class=\"_ _6d\"> </span>(D) Vreemde valu<span class=\"_ _2\"></span>ta Transacties in vree<span class=\"_ _2\"></span>mde valuta Transacties in<span class=\"_ _2\"></span> vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>uta worden<span class=\"_ _2\"></span> geboekt <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers die<span class=\"_ _2\"></span> geldt<span class=\"_ _2\"></span> op <span class=\"_ _26\"></span>de transactiedatum. Monetaire <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>schulden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>vreemde <span class=\"_ _1c\"></span>valuta <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>omgerekend <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>geldende <span class=\"_ _1c\"></span>slotkoersen op balansdatum.<span class=\"_ _6d\"> </span> Niet-monetaire activa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>schulden, <span class=\"_ _0\"></span>uitgedrukt <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vreemde valuta, <span class=\"_ _0\"></span>welke <span class=\"_ _0\"></span>geboekt zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>historische<span class=\"_ _2\"></span> kostprijs <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>functionele <span class=\"_ _1c\"></span>munt <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoers <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de transactiedatum. <span class=\"_ _26\"></span>Niet-mon<span class=\"_ _2\"></span>etaire <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden, <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>vreemde <span class=\"_ _26\"></span>valuta, <span class=\"_ _26\"></span>welke <span class=\"_ _26\"></span>geboekt <span class=\"_ _2\"></span>zijn aan re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>mgezet naar <span class=\"_ _2\"></span>de fu<span class=\"_ _2\"></span>nctionele <span class=\"_ _2\"></span>munt aan <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers d<span class=\"_ _2\"></span>ie van <span class=\"_ _2\"></span>toepassing is<span class=\"_ _2\"></span> op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>datum <span class=\"_ _50\"></span>waarop <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>bepaald. <span class=\"_ _1c\"></span>Voor <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-monetaire<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>activa, <span class=\"_ _50\"></span>die <span class=\"_ _1c\"></span>aangehouden worden <span class=\"_ _1b\"> </span>voor  verk<span class=\"_ _2\"></span>oop,  word<span class=\"_ _2\"></span>en  de <span class=\"_ _1b\"> </span>wisselkoersresult<span class=\"_ _2\"></span>aten  n<span class=\"_ _2\"></span>iet  afzonderlij<span class=\"_ _2\"></span>k  get<span class=\"_ _2\"></span>oond  van <span class=\"_ _1e\"> </span>de  totale<span class=\"_ _2\"></span> mutatie in re\u00eble <span class=\"_ _2\"></span>waarde. Verschillen <span class=\"_ _25\"></span>door <span class=\"_ _32\"></span>transacties <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>vreemde <span class=\"_ _32\"></span>valuta <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g binnen de financierin<span class=\"_ _2\"></span>gskosten. Omzetting van<span class=\"_ _2\"></span> vreemde valu<span class=\"_ _2\"></span>ta  Activa <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>schulden <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>buitenland<span class=\"_ _2\"></span>se <span class=\"_ _29\"> </span>entiteiten <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>reemde <span class=\"_ _1d\"> </span>valuta <span class=\"_ _29\"> </span>die <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _1d\"> </span>zijn <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de consolidatie, <span class=\"_ _31\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1e\"> </span>omgezet <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>euro <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>basis <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>wisselkoersen <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>toepassing <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>op balansdatum. De <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>buitenlandse <span class=\"_ _0\"></span>entiteiten <span class=\"_ _1c\"></span>wordt o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>op basis <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _1c\"></span>wisselkoersen <span class=\"_ _1c\"></span>(om <span class=\"_ _50\"></span>zodoende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoersen <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>datum <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de transacties <span class=\"_ _2c\"> </span>te <span class=\"_ _2c\"> </span>benaderen). <span class=\"_ _34\"> </span>De <span class=\"_ _2c\"> </span>componenten <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>het <span class=\"_ _2c\"> </span>eigen <span class=\"_ _2c\"> </span>vermogen <span class=\"_ _2c\"> </span>toewijsbaar <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>de aandeelhouders van d<span class=\"_ _2\"></span>e vennootschap<span class=\"_ _2\"></span> worden omgez<span class=\"_ _2\"></span>et aan historische koersen.<span class=\"_ _2\"></span> Wisselkoersverschil<span class=\"_ _2\"></span>len, <span class=\"_ _32\"></span>afkomstig<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>omzetting <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen <span class=\"_ _32\"></span>toerekenbaar <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de aandeelhouders <span class=\"_ _20\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>vennootschap <span class=\"_ _27\"> </span>in <span class=\"_ _20\"> </span>euro <span class=\"_ _20\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>wisselkoers <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>jaareinde, <span class=\"_ _1f\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _20\"> </span>in \u201cOmrekeningsver<span class=\"_ _2\"></span>schillen\u201d <span class=\"_ _0\"></span>onder <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>eigen <span class=\"_ _0\"></span>vermogen <span class=\"_ _1c\"></span>geboekt. <span class=\"_ _0\"></span>Betreft <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>activi<span class=\"ff2\">teit <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>niet-volledig </span>gecontroleerde <span class=\"_ _29\"> </span>dochtermaatschap<span class=\"_ _2\"></span>pij, <span class=\"_ _29\"> </span>dan <span class=\"_ _1f\"> </span>wordt <span class=\"_ _1f\"> </span>het <span class=\"_ _29\"> </span>betreffende <span class=\"_ _29\"> </span>evenredige <span class=\"_ _29\"> </span>aandeel <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>het omrekeningsvers<span class=\"_ _2\"></span>chil toegerekend aan h<span class=\"_ _2\"></span>et minderheid<span class=\"_ _2\"></span>sbelang. Indien <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>buitenlandse <span class=\"_ _50\"></span>activiteit <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erkocht <span class=\"_ _50\"></span>waardoor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>zeggenschap, <span class=\"_ _50\"></span>invloed <span class=\"_ _50\"></span>van betekenis, <span class=\"_ _0\"></span>dan <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>zeggenschap <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erliest, <span class=\"_ _0\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>verband <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>buitenland<span class=\"_ _2\"></span>se activiteit <span class=\"_ _31\"> </span>cumulatief <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>pgebouwde <span class=\"_ _31\"> </span>bedrag <span class=\"_ _31\"> </span>binnen <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>omrekeningsverschillen <span class=\"_ _32\"></span>overgeboekt <span class=\"_ _31\"> </span>naar <span class=\"_ _1e\"> </span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening als onderde<span class=\"_ _2\"></span>el van de winst o<span class=\"_ _2\"></span>f het verlies bij de ver<span class=\"_ _2\"></span>koop. Wanneer de <span class=\"_ _1c\"></span>groep enkel <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>belang <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>dochterondernemin<span class=\"_ _2\"></span>g, <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>buitenlandse<span class=\"_ _2\"></span> activiteit <span class=\"_ _0\"></span>omvat, <span class=\"_ _0\"></span>verkoopt <span class=\"_ _0\"></span>terwijl <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>controle <span class=\"_ _0\"></span>behouden <span class=\"_ _0\"></span>blijft, <span class=\"_ _1c\"></span>dan <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>proportionel<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>deel <span class=\"_ _0\"></span>van het <span class=\"_ _1c\"></span>cumulatief <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omrekeningsversch<span class=\"_ _2\"></span>illen <span class=\"_ _1c\"></span>over<span class=\"_ _0\"></span>geboekt <span class=\"_ _1c\"></span>naar <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>minderheidsbelang. Wanneer <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>enkel <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>participatie <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>geassocieerde <span class=\"_ _25\"></span>onderneming <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>joint venture, <span class=\"_ _33\"> </span>die <span class=\"_ _29\"> </span>e<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>buitenlandse <span class=\"_ _33\"> </span>activiteit <span class=\"_ _1d\"> </span>omvat, <span class=\"_ _33\"> </span>verkoopt <span class=\"_ _1d\"> </span>terwijl <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>invloed <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>betekenis <span class=\"_ _1d\"> </span>of gezamenlijke <span class=\"_ _0\"></span>zeggenschap <span class=\"_ _0\"></span>behouden <span class=\"_ _0\"></span>blijft, <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>relevante <span class=\"_ _1c\"></span>gedeelte <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>cumulatief <span class=\"_ _0\"></span>bedrag overgeboekt in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening. Wisselkoersen<span class=\"_ _2\"></span> De volgende wisselk<span class=\"_ _2\"></span>oersen werden<span class=\"_ _2\"></span> gebruikt bij de <span class=\"_ _2\"></span>voorbereiding van de<span class=\"_ _2\"></span> jaarrekening<span class=\"_ _2\"></span>: Slotkoers Gemiddelde koers 1 EUR is gelijkgesteld aan: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Braziliaanse<span class=\"_ _2\"></span> real 5,3618 5,6386 5,4010 5,4399 Chinese yua<span class=\"_ _2\"></span>n 7,8509 7,3582 7,6600 7,0788 Costa Ric<span class=\"_ _2\"></span>aanse colon 573,0100 632,8700 584,0816 677,3942 Tsjechische<span class=\"_ _2\"></span> kroon 24,7240 24,1160 24,0043 24,5659 Indiase roe<span class=\"_ _2\"></span>pie 91,9045 88,1710 89,3001 82,6864 Indonesisc<span class=\"_ _2\"></span>he roepia 17.079,7100 16.519,8200 16.479,6156 15.625,2511 Mexicaanse<span class=\"_ _2\"></span> peso 18,7231 20,8560 19,1830 21,1869 Filipijnse<span class=\"_ _2\"></span> peso 61,2830 59,3200 60,1626 57,3138 Poolse zlot<span class=\"_ _2\"></span>y 4,3395 4,6808 4,5420 4,6861 Pond sterl<span class=\"_ _2\"></span>ing 0,8691 0,8869 0,8698 0,8528 Roemeense l<span class=\"_ _2\"></span>eu 4,9756 4,9495 4,9467 4,9313 Zwitserse<span class=\"_ _2\"></span> Frank 0,9260 0,9847 0,9718 1,0047 Turkse li<span class=\"_ _2\"></span>ra 32,6531 19,9649 25,7597 17,4088 Amerikaanse d<span class=\"_ _2\"></span>ollar 1,1050 1,0666 1,0813 1,0530 (E) Immateri\u00eble ac<span class=\"_ _2\"></span>tiva Onderzoek en ont<span class=\"_ _2\"></span>wikkeling Kosten <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>onderzoeksa<span class=\"_ _2\"></span>ctiviteiten, <span class=\"_ _1d\"> </span>ondernomen <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>oog <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>verwerv<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>nieuwe wetenschappelijke<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>of <span class=\"_ _1d\"> </span>technologische <span class=\"_ _29\"> </span>k<span class=\"_ _2\"></span>ennis, <span class=\"_ _29\"> </span>word<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>kosten <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening opgenomen op he<span class=\"_ _2\"></span>t ogenblik dat ze<span class=\"_ _2\"></span> zich voordoen. Kosten voor <span class=\"_ _0\"></span>ontwikkeling<span class=\"_ _2\"></span>sactiviteiten,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>waarbij de <span class=\"_ _0\"></span>resultaten van het <span class=\"_ _0\"></span>onderzoek worden toegepast <span class=\"_ _0\"></span>in een <span class=\"_ _32\"></span>plan <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>ontwerp <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>substantieel <span class=\"_ _32\"></span>verbeterde <span class=\"_ _32\"></span>producten <span class=\"_ _32\"></span>en processen, worden<span class=\"_ _2\"></span> in de balans opgen<span class=\"_ _2\"></span>omen, indien d<span class=\"_ _2\"></span>eze aan elk van de volgende crit<span class=\"_ _2\"></span>eria voldoen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het is te<span class=\"_ _2\"></span>chnisch haalb<span class=\"_ _2\"></span>aar om het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>te voltooien, <span class=\"_ _2\"></span>zodat het <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal zij<span class=\"_ _2\"></span>n voor gebru<span class=\"_ _2\"></span>ik </span></span>of verkoop; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het management h<span class=\"_ _2\"></span>eeft de intentie <span class=\"_ _2\"></span>om de ontwikkelin<span class=\"_ _2\"></span>g van het actief te <span class=\"_ _2\"></span>voltooien; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">er <span class=\"_ _29\"> </span>werd <span class=\"_ _29\"> </span>aangetoond <span class=\"_ _29\"> </span>hoe <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>actief <span class=\"_ _29\"> </span>aanleidin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>zal <span class=\"_ _29\"> </span>geven <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>toekomstige <span class=\"_ _29\"> </span>econo<span class=\"_ _2\"></span>mische </span></span>voordelen. Het mar<span class=\"_ _2\"></span>ktpotentieel <span class=\"_ _2\"></span>of het nut van het i<span class=\"_ _2\"></span>mmaterieel<span class=\"_ _2\"></span> actief is duidelijk<span class=\"_ _2\"></span> aangetoond; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">voldoende <span class=\"_ _1c\"></span>technische, <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>middelen <span class=\"_ _0\"></span>zijn <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voltooiing <span class=\"_ _1c\"></span>van </span></span>de ontwikkeling<span class=\"_ _2\"></span>; en \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _4f\"> </span>ko<span class=\"_ _0\"></span>sten  met <span class=\"_ _33\"> </span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>proces <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>product  kunnen <span class=\"_ _33\"> </span>duidelijk  ge\u00efdentificeerd <span class=\"_ _4f\"> </span>en </span></span>betrouwbaar ge<span class=\"_ _2\"></span>waardeerd worden.<span class=\"_ _2\"></span> Andere <span class=\"_ _2\"></span>uitgaven <span class=\"_ _26\"></span>voor ontw<span class=\"_ _2\"></span>ikkeling <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als kost <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening<span class=\"_ _2\"></span> opgeno<span class=\"_ _2\"></span>men <span class=\"_ _2\"></span>op het<span class=\"_ _2\"></span> moment dat deze zich<span class=\"_ _2\"></span> voordoen. De <span class=\"_ _50\"></span>geactiveerde <span class=\"_ _1c\"></span>kosten <span class=\"_ _50\"></span>omvatten <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kosten <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>grondstoffen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>directe <span class=\"_ _50\"></span>loonkosten. <span class=\"_ _50\"></span>Geactive<span class=\"_ _2\"></span>erde uitgaven <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>ontwikkelin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>gewaardeerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>kostprijs <span class=\"_ _1d\"> </span>verminderd <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>gecumuleerde<span class=\"_ _26\"></span> afschrijvingen (zie v<span class=\"_ _2\"></span>erder) en bijz<span class=\"_ _2\"></span>ondere waardevermi<span class=\"_ _2\"></span>nderingen (zie bo<span class=\"_ _2\"></span>ekhoudprincipe J).<span class=\"_ _6d\"> </span> Emissierechten<span class=\"_ _2\"></span> De <span class=\"_ _1b\"> </span>kost <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>bekom<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>em<span class=\"_ _0\"></span>issierechten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>opgenomen  als <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa, <span class=\"_ _1b\"> </span>zowel wanneer deze<span class=\"_ _2\"></span> gekocht wor<span class=\"_ _2\"></span>den of gratis zijn<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>ntvangen<span class=\"_ _2\"></span> (in dit laatste<span class=\"_ _2\"></span> geval is d<span class=\"_ _2\"></span>e aanschaffing<span class=\"_ _2\"></span>swaarde nul). <span class=\"_ _29\"> </span>Emissierechten <span class=\"_ _29\"> </span>worden <span class=\"_ _29\"> </span>niet <span class=\"_ _1f\"> </span>afgeschre<span class=\"_ _2\"></span>ven, <span class=\"_ _29\"> </span>maar <span class=\"_ _1f\"> </span>worden <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _29\"> </span>test <span class=\"_ _29\"> </span>op bijzondere waardevermindering<span class=\"_ _2\"></span>en. <span class=\"_ _0\"></span>Een voorziening wordt <span class=\"_ _0\"></span>aangelegd ter dekking <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de verplichting tot het <span class=\"_ _2\"></span>voorleggen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de<span class=\"_ _2\"></span> vereiste <span class=\"_ _2\"></span>hoeveelheid<span class=\"_ _2\"></span> emissi<span class=\"_ _2\"></span>erechten als,<span class=\"_ _2\"></span> gedurende <span class=\"_ _26\"></span>een bepaalde peri<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>de, het <span class=\"_ _50\"></span>aantal <span class=\"_ _50\"></span>vereiste <span class=\"_ _1c\"></span>rechten <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>totaal<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>aantal <span class=\"_ _1c\"></span>verworven <span class=\"_ _50\"></span>rechten <span class=\"_ _50\"></span>overstijgt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>eze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oorziening <span class=\"_ _1c\"></span>wordt opgenomen aan het<span class=\"_ _2\"></span> geraamde bedrag<span class=\"_ _2\"></span> van de nodige <span class=\"_ _2\"></span>uitgaven om aan dez<span class=\"_ _2\"></span>e verplichtin<span class=\"_ _2\"></span>g te voldoen. Immateri\u00eble a<span class=\"_ _2\"></span>ctiva Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>activa <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>verworven <span class=\"_ _1d\"> </span>werden <span class=\"_ _29\"> </span>door <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>groep, <span class=\"_ _1d\"> </span>worden <span class=\"_ _29\"> </span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _29\"> </span>aan <span class=\"_ _1d\"> </span>kostprijs verminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>gecumule<span class=\"_ _2\"></span>erde <span class=\"_ _1c\"></span>afschrijvingen <span class=\"_ _0\"></span>(zie <span class=\"_ _1c\"></span>verder) <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>bijzondere <span class=\"_ _0\"></span>waardeverminderingen <span class=\"_ _0\"></span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J). Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>eerste <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>voor <span class=\"_ _1d\"> </span>geactiveerde <span class=\"_ _1d\"> </span>Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>activa <span class=\"_ _29\"> </span>worden <span class=\"_ _33\"> </span>enkel <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>balans opgenomen wanneer ze <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>toekomstige economische voordelen, eigen aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activapost waarop zij betrekking hebben, <span class=\"_ _2\"></span>vergroten. All<span class=\"_ _2\"></span>e andere gedane uitg<span class=\"_ _2\"></span>aven worden geboekt<span class=\"_ _2\"></span> als kosten. Afschrijvingen<span class=\"_ _2\"></span> Immateri\u00eble <span class=\"_ _56\"></span>activa <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bepaalde <span class=\"_ _2\"></span>gebru<span class=\"_ _2\"></span>iksduur <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgeschreven <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>lgens <span class=\"_ _56\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _56\"></span>methode over hun verwachte <span class=\"_ _2\"></span>economische gebr<span class=\"_ _2\"></span>uiksduur. De <span class=\"_ _26\"></span>geschatte <span class=\"_ _56\"></span>economische <span class=\"_ _56\"></span>gebruiksduur <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>respectievelijke <span class=\"_ _56\"></span>categorie\u00ebn <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende: Ontwikkeling<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _2f\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _61\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 jaar<span class=\"fc8\"> </span></span></span>Software<span class=\"fc7\"> <span class=\"_ _3c\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Klantenlijst<span class=\"fc7\"> <span class=\"_ _62\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 10 jaar<span class=\"fc8\"> </span></span></span>Concessies, licentie<span class=\"_ _2\"></span>s, patenten en ander<span class=\"_ _2\"></span>e<span class=\"fc7\"> <span class=\"_ _40\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _20\"> </span>economische <span class=\"_ _1f\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig.<span class=\"_ _6d\"> </span>(F) Goodwill <span class=\"ff2\"> </span>Bedrijfscombinati<span class=\"_ _2\"></span>es  Alle <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _26\"></span>worden verw<span class=\"_ _2\"></span>erkt d<span class=\"_ _2\"></span>oor de <span class=\"_ _26\"></span>overnamemethode <span class=\"_ _2\"></span>toe <span class=\"_ _2\"></span>te p<span class=\"_ _2\"></span>assen <span class=\"_ _2\"></span>op de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van overname, welk<span class=\"_ _2\"></span>e de datum is waar<span class=\"_ _2\"></span>op de groep control<span class=\"_ _2\"></span>e verkrijgt. De groep waarde<span class=\"_ _2\"></span>ert de goodwill op de<span class=\"_ _2\"></span> overnamedatu<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span> als volgt: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de re\u00eble waarde <span class=\"_ _2\"></span>van de overgedrag<span class=\"_ _2\"></span>en vergoeding; pl<span class=\"_ _26\"></span>us<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het opgenomen bedrag<span class=\"_ _2\"></span> van eventuele <span class=\"_ _2\"></span>minderheidsbe<span class=\"_ _2\"></span>langen in de overg<span class=\"_ _2\"></span>enomen partij; plus </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>bedrijfscombina<span class=\"_ _2\"></span>tie <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>fasen <span class=\"_ _2\"></span>plaatsvindt,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voorafgaan<span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>belang </span></span>in de overgeno<span class=\"_ _2\"></span>men partij; verminderd <span class=\"_ _2\"></span>met \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenomen  nettobedrag  (in <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>algemeen  de <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde) <span class=\"_ _33\"> </span>van  de <span class=\"_ _33\"> </span>identificeerbare </span></span>verworven activ<span class=\"_ _2\"></span>a en aangeg<span class=\"_ _2\"></span>ane verplichtingen. Indien <span class=\"_ _20\"> </span>negatief, <span class=\"_ _20\"> </span>zal <span class=\"_ _1f\"> </span>deze <span class=\"_ _20\"> </span>voordelige <span class=\"_ _20\"> </span>aankoop <span class=\"_ _1f\"> </span>onmiddellijk <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>verwerkt <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> nadat de re\u00eble w<span class=\"_ _2\"></span>aarde opnieuw beo<span class=\"_ _2\"></span>ordeeld werd. Goodwill <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>uitgedrukt <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>munteenheid <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>waarop <span class=\"_ _31\"></span>ze <span class=\"_ _32\"></span>betrekking heeft. Transactiekosten, <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>of aan<span class=\"_ _2\"></span>delen, <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>door de groep in k<span class=\"_ _2\"></span>ost genomen wanneer zij <span class=\"_ _2\"></span>worden gemaakt.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>re\u00eble waarde v<span class=\"_ _0\"></span>an een voo<span class=\"_ _0\"></span>rwaardelij<span class=\"_ _2\"></span>ke vergoeding wordt <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>overnamedatum opgenomen. <span class=\"_ _0\"></span>Indien die <span class=\"_ _20\"> </span>voorwaardelijke <span class=\"_ _20\"> </span>vergoeding <span class=\"_ _20\"> </span>wordt <span class=\"_ _20\"> </span>geclassificeerd <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>eigen <span class=\"_ _20\"> </span>vermogen, <span class=\"_ _20\"> </span>vindt <span class=\"_ _20\"> </span>geen <span class=\"_ _27\"> </span>latere herwaardering <span class=\"_ _25\"></span>plaats <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>afwikkeling <span class=\"_ _25\"></span>geboekt <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen. <span class=\"_ _25\"></span>In <span class=\"_ _32\"></span>andere <span class=\"_ _25\"></span>gevallen worden <span class=\"_ _1c\"></span>wijzigingen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>voorwaardelijke <span class=\"_ _1c\"></span>vergoeding <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>eerste <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening opg<span class=\"_ _2\"></span>enomen. Waardering van go<span class=\"_ _2\"></span>odwill na eerste <span class=\"_ _2\"></span>opname Goodwill <span class=\"_ _55\"> </span>wordt <span class=\"_ _55\"> </span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>tegen <span class=\"_ _55\"> </span>kostprijs <span class=\"_ _55\"> </span>verminderd <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>cumulatieve <span class=\"_ _55\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gs- verliezen.<span class=\"_ _2\"></span>  Goodwill <span class=\"_ _2a\"> </span>wordt <span class=\"_ _2a\"> </span>m<span class=\"_ _0\"></span>instens <span class=\"_ _2a\"> </span>\u00e9\u00e9n <span class=\"_ _30\"> </span>keer <span class=\"_ _30\"> </span>per <span class=\"_ _2a\"> </span>jaar <span class=\"_ _2a\"> </span>onderworpen <span class=\"_ _2a\"> </span>aan <span class=\"_ _30\"> </span>een <span class=\"_ _30\"> </span>test <span class=\"_ _2a\"> </span>op <span class=\"_ _30\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen, <span class=\"_ _33\"> </span>alsook <span class=\"_ _1d\"> </span>telkens <span class=\"_ _33\"> </span>wanneer <span class=\"_ _33\"> </span>er <span class=\"_ _33\"> </span>een <span class=\"_ _1d\"> </span>indicatie <span class=\"_ _33\"> </span>is <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>wijst <span class=\"_ _1d\"> </span>op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>mo<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span> bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende eenheid <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>welke de <span class=\"_ _0\"></span>good<span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>werd toegewezen (zie b<span class=\"_ _2\"></span>oekhoudprin<span class=\"_ _2\"></span>cipe J).<span class=\"_ _6d\"> </span>(G) Materi\u00eble va<span class=\"_ _2\"></span>ste activa Eigen activa Materi\u00eble <span class=\"_ _33\"> </span>vaste <span class=\"_ _33\"> </span>activa <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>gewaardeerd <span class=\"_ _33\"> </span>tegen <span class=\"_ _33\"> </span>kostprijs <span class=\"_ _33\"> </span>verminderd <span class=\"_ _33\"> </span>met <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>gecumuleerde afschrijvingen  en  bijz<span class=\"_ _2\"></span>ondere  waardevermind<span class=\"_ _2\"></span>eringen.  De  kostprijs<span class=\"_ _2\"></span>  omvat  de  in<span class=\"_ _2\"></span>iti\u00eble  aankoopprijs<span class=\"_ _2\"></span> vermeerderd <span class=\"_ _1b\"> </span>met  rechtstr<span class=\"_ _2\"></span>eeks  toerekenbar<span class=\"_ _2\"></span>e  kosten  om<span class=\"_ _2\"></span>  het  actief  operationeel  te<span class=\"_ _2\"></span>  maken  zoals beoogd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>(bijvoorbeeld: <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>terugvorderbare <span class=\"_ _0\"></span>belastingen,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>transport <span class=\"_ _0\"></span>en, <span class=\"_ _1c\"></span>indien van toepassing,<span class=\"_ _2\"></span> de kosten van <span class=\"_ _2\"></span>ontmanteling en v<span class=\"_ _2\"></span>erwijdering van he<span class=\"_ _2\"></span>t actief en va<span class=\"_ _2\"></span>n het herstel van h<span class=\"_ _2\"></span>et terrein <span class=\"_ _50\"></span>waar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>actief <span class=\"_ _50\"></span>zich <span class=\"_ _50\"></span>bevindt). <span class=\"_ _25\"></span>De <span class=\"_ _50\"></span>kostprijs <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>zelf <span class=\"_ _50\"></span>geproduceerde <span class=\"_ _50\"></span>activa <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>dezelfde<span class=\"_ _2\"></span> manier <span class=\"_ _0\"></span>bepaald <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>verworven <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>omvat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>kostprijs <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterialen, directe <span class=\"_ _1c\"></span>loonkosten en overige direct<span class=\"_ _2\"></span>e toewijsbare k<span class=\"_ _2\"></span>osten.  Wanneer  component<span class=\"_ _2\"></span>en  van  een  vast  actief  een  verschillend<span class=\"_ _2\"></span>e  gebruiksduur  hebb<span class=\"_ _2\"></span>en,  worden  zij geboekt als afzonderlijk<span class=\"_ _26\"></span>e materi\u00eble vaste acti<span class=\"_ _2\"></span>va. Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1f\"> </span>na <span class=\"_ _1f\"> </span>eerste <span class=\"_ _1f\"> </span>opname <span class=\"_ _1f\"> </span>opgelopen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>kader <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>vervangen <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>ernieuwen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van componenten van <span class=\"_ _0\"></span>materi\u00eble vaste <span class=\"_ _1c\"></span>activa worden <span class=\"_ _0\"></span>geboekt als <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop v<span class=\"_ _0\"></span>an een <span class=\"_ _1c\"></span>afzonderli<span class=\"_ _2\"></span>jk <span class=\"_ _0\"></span>actief en het actief dat werd vervangen wordt dan volledig afgeschreven. Het activeren van latere uitgaven vindt <span class=\"_ _31\"> </span>enkel <span class=\"_ _1e\"> </span>plaats <span class=\"_ _31\"> </span>wanneer <span class=\"_ _31\"> </span>deze <span class=\"_ _1e\"> </span>uitgaven <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>toekomstige <span class=\"_ _31\"> </span>economische <span class=\"_ _31\"> </span>voordelen, <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aan <span class=\"_ _31\"> </span>de activapost <span class=\"_ _1c\"></span>waarop <span class=\"_ _50\"></span>zij <span class=\"_ _50\"></span>betrekking <span class=\"_ _1c\"></span>hebben, <span class=\"_ _50\"></span>vergroten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>productiecapacit<span class=\"_ _2\"></span>eit <span class=\"_ _1c\"></span>significant <span class=\"_ _50\"></span>verhogen. Herstellings- <span class=\"_ _1e\"> </span>en  onderhou<span class=\"_ _2\"></span>dskosten, <span class=\"_ _1e\"> </span>we<span class=\"_ _0\"></span>lke  de<span class=\"_ _2\"></span>  to<span class=\"_ _2\"></span>ekomstige <span class=\"_ _1b\"> </span>economis<span class=\"_ _2\"></span>che <span class=\"_ _1b\"> </span>voordelen <span class=\"_ _1b\"> </span>eigen <span class=\"_ _1b\"> </span>aan  d<span class=\"_ _2\"></span>e activapost  waarmee  ze  verwant  zijn <span class=\"_ _4f\"> </span>niet <span class=\"_ _33\"> </span>doen  toenemen,  worden  opgenomen  in  de <span class=\"_ _33\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Afschrijvingen<span class=\"_ _2\"></span> Afschrijvingen <span class=\"_ _26\"></span>worden geb<span class=\"_ _2\"></span>oekt <span class=\"_ _2\"></span>in de<span class=\"_ _2\"></span> winst-<span class=\"_ _2\"></span><span class=\"ls3\">en<span class=\"ls0\">-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _2\"></span>vanaf <span class=\"_ _2\"></span>de da<span class=\"_ _2\"></span>tum <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ingebruikname,<span class=\"_ _2\"></span> op<span class=\"_ _2\"></span> </span></span>lineaire <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _1c\"></span>economische <span class=\"_ _1c\"></span>gebruiksduur <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elke <span class=\"_ _1c\"></span>component <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>materieel<span class=\"_ _2\"></span> vast actief. De verwachte ec<span class=\"_ _2\"></span>onomische gebru<span class=\"_ _2\"></span>iksduur van de r<span class=\"_ _2\"></span>espectievelij<span class=\"_ _2\"></span>ke categorie\u00ebn va<span class=\"_ _2\"></span>n activa is als volgt: Infrastructuurwer<span class=\"_ _2\"></span>ken terreinen<span class=\"ffa fs6\">4F4F<span class=\"_ _6d\"> </span></span>32 <span class=\"_ _63\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Gebouwen<span class=\"fc7\"> <span class=\"_ _64\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">20 tot 40 jaar<span class=\"fc8\"> </span></span></span>Verbeteringswerk<span class=\"_ _2\"></span>en gebouwen<span class=\"fc7\"> <span class=\"_ _1c\"></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Installaties<span class=\"fc7\"> <span class=\"_ _4a\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">6 tot 20<span class=\"_ _2\"></span> jaar<span class=\"fc8\"> </span></span></span>Machines en uitrusting<span class=\"_ _26\"></span><span class=\"fc7\"> <span class=\"_ _1d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 tot 15 jaar<span class=\"fc8\"> </span></span></span>Meubilair en kant<span class=\"_ _2\"></span>ooruitrusting<span class=\"fc7\"> <span class=\"_ _29\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4<span class=\"_ _0\"></span> tot 10 jaar<span class=\"fc8\"> </span></span></span>Extrusie materie<span class=\"_ _2\"></span>el en gereedschap <span class=\"_ _65\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 7 jaar<span class=\"fc8\"> </span></span></span>Laboratorium- en onderz<span class=\"_ _26\"></span>oeksinfrastructuur<span class=\"fc7\"> <span class=\"_ _5d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Rollend materieel<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4 tot 10 jaar<span class=\"fc8\"> </span></span></span>Computermaterieel<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _67\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Terreinen <span class=\"_ _27\"> </span>worden <span class=\"_ _34\"> </span>niet <span class=\"_ _34\"> </span>afgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>aangezien <span class=\"_ _27\"> </span>aangenomen <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>dat <span class=\"_ _34\"> </span>zij <span class=\"_ _27\"> </span>een <span class=\"_ _34\"> </span>onbepaalde gebruiksduur hebb<span class=\"_ _2\"></span>en. De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>economische <span class=\"_ _20\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig<span class=\"_ _6d\"> </span>. Overheidssubsidies <span class=\"_ _2\"></span> Overheidssubsidies <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>materieel <span class=\"_ _1c\"></span>vast <span class=\"_ _1c\"></span>actief <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>mindering gebracht <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _2\"></span>eigen aan<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>activapost, <span class=\"_ _2\"></span>wanneer er <span class=\"_ _26\"></span>een redelij<span class=\"_ _2\"></span>ke z<span class=\"_ _2\"></span>ekerheid b<span class=\"_ _2\"></span>estaat d<span class=\"_ _2\"></span>at deze <span class=\"_ _0\"></span>subsidies o<span class=\"_ _0\"></span>ntvangen zullen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>zal vo<span class=\"_ _0\"></span>ldoen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorwaarden die <span class=\"_ _0\"></span>eraan verbonden <span class=\"_ _20\"> </span>zijn. <span class=\"_ _27\"> </span>Ze <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>mindering <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de<span class=\"_ _2\"></span> gerelateerde <span class=\"_ _29\"> </span>afschrijvingen <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>dit <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>lineaire <span class=\"_ _1f\"> </span>basis <span class=\"_ _1f\"> </span>over <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>gebruiksduu<span class=\"_ _2\"></span>r <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>de gerelateerde activ<span class=\"_ _2\"></span>a. Overheidssubsidies <span class=\"_ _33\"> </span>als <span class=\"_ _33\"> </span>compensatie <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gemaakte<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>kosten <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>systematisch opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>mindering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gerelateerde <span class=\"_ _32\"></span>kost <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>dezelfde <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>kosten <span class=\"_ _32\"></span>worden opgenomen. De waarderingsreg<span class=\"_ _2\"></span>els voor de emissier<span class=\"_ _2\"></span>echten worden <span class=\"_ _2\"></span>besproken in sectie <span class=\"_ _2\"></span>(E) Immateri\u00eble<span class=\"_ _2\"></span> activa.<span class=\"_ _6d\"> </span>(H) Leasing De <span class=\"_ _1c\"></span>groep <span class=\"_ _1c\"></span>heeft <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2019 <span class=\"_ _1c\"></span>IFRS <span class=\"_ _1c\"></span>16 <span class=\"_ _1c\"></span><span class=\"ff4\">Leaseovereenkomsten <span class=\"_ _1c\"></span></span>toegepast <span class=\"_ _0\"></span>volgens <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>gewijzig<span class=\"_ _2\"></span>de <span class=\"_ _1c\"></span>retroactieve methode, zonder a<span class=\"_ _2\"></span>anpassing<span class=\"_ _2\"></span> van de vergelijkende<span class=\"_ _2\"></span> cijfers. Bij <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>contract <span class=\"_ _50\"></span>beoordeelt <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>contract <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>leaseovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>of bevat. <span class=\"_ _56\"></span>Een <span class=\"_ _2\"></span>contract <span class=\"_ _56\"></span>is, <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>bevat, <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>leaseovereenkoms<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>indien <span class=\"_ _26\"></span>het <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntract <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>ruil <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _56\"></span>vergoeding het  recht  verleent<span class=\"_ _2\"></span>  gedurend<span class=\"_ _2\"></span>e  een  bepaalde  peri<span class=\"_ _2\"></span>ode  de  zeggenschap  o<span class=\"_ _2\"></span>ver  het  gebruik<span class=\"_ _2\"></span>  van  een ge\u00efdentificeerd acti<span class=\"_ _2\"></span>ef uit te oefenen.<span class=\"_ _2\"></span> Activa, <span class=\"_ _2\"></span>die h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> gebru<span class=\"_ _2\"></span>iksrecht <span class=\"_ _26\"></span>van het <span class=\"_ _26\"></span>overeenstemmend<span class=\"_ _2\"></span>e geleas<span class=\"_ _2\"></span>ede a<span class=\"_ _2\"></span>ctief <span class=\"_ _2\"></span>vertegenwoordigt,<span class=\"_ _2\"></span> w<span class=\"_ _2\"></span>orden aan kostprijs opgeno<span class=\"_ _2\"></span>men in materi\u00eble<span class=\"_ _2\"></span> vaste activa en b<span class=\"_ _2\"></span>estaan uit: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het bedrag van de initi<span class=\"_ _2\"></span>\u00eble waardering v<span class=\"_ _2\"></span>an de leaseverp<span class=\"_ _2\"></span>lichting </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Alle <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>aanvangsdatum <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>errichte <span class=\"_ _1c\"></span>leasebetaling<span class=\"_ _2\"></span>en, <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>alle <span class=\"_ _50\"></span>ontvangen </span></span>lease-incentives<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Alle initi\u00eble direct<span class=\"_ _2\"></span>e kosten </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Kosten van ontman<span class=\"_ _2\"></span>teling en verwijderi<span class=\"_ _2\"></span>ng </span></span>32 <span class=\"ff4 fs10\">Infrastructuurwerken terreinen<span class=\"_ _0\"></span> omvat vo<span class=\"_ _0\"></span>ornamelijk he<span class=\"_ _0\"></span>t aanleggen van toegang<span class=\"_ _0\"></span>swegen, om<span class=\"_ _0\"></span>heining en verlichting<span class=\"_ _6d\"> </span></span>De <span class=\"_ _53\"> </span>overeenstemm<span class=\"_ _2\"></span>ende <span class=\"_ _53\"> </span>leaseschuld, <span class=\"_ _53\"> </span>die<span class=\"_ _2\"></span> <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>contante <span class=\"_ _53\"> </span>waarde <span class=\"_ _53\"> </span>van <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>leasebetalin<span class=\"_ _2\"></span>gen vertegenwoordig<span class=\"_ _2\"></span>t, wordt <span class=\"_ _26\"></span>opgenomen in<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>schulden <span class=\"_ _26\"></span>op meer dan<span class=\"_ _2\"></span> \u00e9<span class=\"_ _2\"></span>\u00e9n jaar <span class=\"_ _26\"></span>of op <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar<span class=\"_ _26\"></span> naargelang hun<span class=\"_ _2\"></span> vervaldatum. De <span class=\"_ _1b\"> </span>leasebetalingen <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>initieel <span class=\"_ _1b\"> </span>gewaardeerd <span class=\"_ _1e\"> </span>tegen <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>huidige  waard<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>de  verschuldigde<span class=\"_ _2\"></span> leasebetalingen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>aanvangsdatum <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>verdisconteerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>impliciete <span class=\"_ _1c\"></span>rentevoet van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _56\"></span>of, <span class=\"_ _2\"></span>indien <span class=\"_ _56\"></span>deze <span class=\"_ _26\"></span>niet <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>eenvoudige <span class=\"_ _56\"></span>wijze <span class=\"_ _26\"></span>kan <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>bepaald<span class=\"_ _2\"></span>, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>marginale rentevoet. <span class=\"_ _1c\"></span>Dit <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>rentev<span class=\"_ _2\"></span>oet <span class=\"_ _50\"></span>waartegen <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>lessee <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>bedrag, <span class=\"_ _50\"></span>nodig <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>verkrijgen <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een actief van <span class=\"_ _2\"></span>gelijkaardige <span class=\"_ _2\"></span>waarde als <span class=\"_ _2\"></span>het met <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n gebrui<span class=\"_ _26\"></span>ksrec<span class=\"_ _0\"></span>ht o<span class=\"_ _2\"></span>vereenstemmend<span class=\"_ _2\"></span>e actief en <span class=\"_ _2\"></span>dit in <span class=\"_ _2\"></span>een gelijkaardige <span class=\"_ _32\"></span>economische<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>omgeving, <span class=\"_ _32\"></span>zou <span class=\"_ _31\"> </span>hebben <span class=\"_ _32\"></span>kunnen <span class=\"_ _32\"></span>lenen <span class=\"_ _31\"></span>voor <span class=\"_ _32\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>duur <span class=\"_ _32\"></span>en <span class=\"_ _31\"></span>onder gelijkaardige <span class=\"_ _26\"></span>voorwaarden. <span class=\"_ _26\"></span>Over he<span class=\"_ _2\"></span>t alg<span class=\"_ _2\"></span>emeen <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>marginale <span class=\"_ _2\"></span>rentevoe<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>oor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>gebruikt. \u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>activa  en  leaseverplichtingen  worden  niet <span class=\"_ _33\"> </span>opgenomen  voor  leaseovereenkomsten<span class=\"_ _26\"></span> waarvan h<span class=\"_ _2\"></span>et onderlig<span class=\"_ _2\"></span>gend <span class=\"_ _26\"></span>actief een <span class=\"_ _2\"></span>lage <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>of voor <span class=\"_ _26\"></span>leaseovereenkomsten <span class=\"_ _26\"></span>van korte <span class=\"_ _26\"></span>duur. De <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _56\"></span>van <span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>eovereenkomsten,<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>waarvan <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>onderliggend <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>lage <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>heeft of <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>korte <span class=\"_ _32\"></span>duur <span class=\"_ _32\"></span>zijn, <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>lineaire <span class=\"_ _32\"></span>wijze <span class=\"_ _25\"></span>over <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>duur <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>overeenkomst <span class=\"_ _32\"></span>ten <span class=\"_ _32\"></span>laste<span class=\"_ _2\"></span> genomen. De <span class=\"_ _29\"> </span>rentelast<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>leaseverplich<span class=\"_ _2\"></span>ting <span class=\"_ _29\"> </span>wordt <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>interestk<span class=\"_ _2\"></span>ost <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. De  \u2018<span class=\"_ _2\"></span>Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _1e\"> </span>activa  w<span class=\"_ _2\"></span>orden <span class=\"_ _1b\"> </span>op  lineair<span class=\"_ _26\"></span>e  basis  a<span class=\"_ _2\"></span>fgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _1b\"> </span>over  de<span class=\"_ _2\"></span>  leas<span class=\"_ _2\"></span>eperiode <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"> </span>over  d<span class=\"_ _2\"></span>e gebruiksduur <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het  acti<span class=\"_ _2\"></span>ef <span class=\"_ _1b\"> </span>indien <span class=\"_ _1e\"> </span>deze <span class=\"_ _1b\"> </span>laatste <span class=\"_ _1e\"> </span>korter <span class=\"_ _1e\"> </span>is.  D<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>leaseperiod<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>wordt  d<span class=\"_ _2\"></span>oor <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>groep beschouwd als de niet-<span class=\"_ _2\"></span>opzegbare periode van de leas<span class=\"_ _2\"></span>eovereenkomst, samen me<span class=\"_ _2\"></span>t periodes waarvoor<span class=\"_ _2\"></span> een opti<span class=\"_ _2\"></span>e tot <span class=\"_ _26\"></span>verlenging va<span class=\"_ _2\"></span>n d<span class=\"_ _2\"></span>e leaseovereenk<span class=\"_ _2\"></span>omst be<span class=\"_ _2\"></span>staat, in<span class=\"_ _2\"></span>dien het <span class=\"_ _26\"></span>redelijk ze<span class=\"_ _2\"></span>ker is <span class=\"_ _26\"></span>dat deze <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ptie zal <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>uitgeoefend, <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>periodes <span class=\"_ _1c\"></span>waarvoor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenko<span class=\"_ _2\"></span>mst bestaat, <span class=\"_ _26\"></span>indien <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>redelijk <span class=\"_ _56\"></span>zeker <span class=\"_ _2\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _26\"></span>niet <span class=\"_ _56\"></span>zal <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>uitgeoefend. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _2\"></span>gebruik<span class=\"_ _26\"></span> gemaakt <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>inschattingen <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>beoordelen <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>redelijk <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>dat <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>verlenging uitgeoefend <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden. <span class=\"_ _26\"></span>Hierbij <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>alle <span class=\"_ _26\"></span>relevante <span class=\"_ _26\"></span>factoren, <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>voordeel <span class=\"_ _26\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>groep vormen om een <span class=\"_ _2\"></span>optie tot verleng<span class=\"_ _2\"></span>ing uit te oefenen,<span class=\"_ _2\"></span> in overweging geno<span class=\"_ _2\"></span>men.<span class=\"_ _6d\"> </span>(I) Beleggingen,<span class=\"_ _2\"></span> korte en lan<span class=\"_ _2\"></span>ge termijninvesterin<span class=\"_ _2\"></span>gen Elke categorie <span class=\"_ _2\"></span>van beleggingen wo<span class=\"_ _2\"></span>rdt geboekt op tran<span class=\"_ _2\"></span>sactiedatum. Beleggingen in aand<span class=\"_ _2\"></span>elen Beleggingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>aandelen <span class=\"_ _27\"> </span>omvatten <span class=\"_ _27\"> </span>deelne<span class=\"_ _2\"></span>mingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>ondernemingen <span class=\"_ _27\"> </span>waarin <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>groep <span class=\"_ _27\"> </span>geen significante <span class=\"_ _26\"></span>invloed <span class=\"_ _26\"></span>uitoefent <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>bezit. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>at <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>normaal <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wanneer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>minder <span class=\"_ _26\"></span>dan 20% <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>stemrechten <span class=\"_ _50\"></span>bezit. <span class=\"_ _50\"></span>Zulke <span class=\"_ _25\"></span>beleggingen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _25\"></span>waarde, <span class=\"_ _50\"></span>t<span class=\"_ _0\"></span>enzij <span class=\"_ _50\"></span>de re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>op b<span class=\"_ _2\"></span>etrouwbare <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>gemeten <span class=\"_ _26\"></span>kan <span class=\"_ _2\"></span>worden. In <span class=\"_ _26\"></span>dat laats<span class=\"_ _2\"></span>te g<span class=\"_ _2\"></span>eval <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>ze g<span class=\"_ _2\"></span>eboekt aan aanschaffingswaarde, verminderd met de bijzondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span>. De <span class=\"_ _0\"></span>re\u00eble waarde is de  genoteerde  biedkoers  op  afsluitingsdatu<span class=\"_ _2\"></span>m.  Bij <span class=\"_ _4f\"> </span>de  in<span class=\"_ _0\"></span>iti\u00eble  erkenning  kan  de  entiteit,  op  een instrument <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>instrument <span class=\"_ _26\"></span>basis, <span class=\"_ _2\"></span>bepalen <span class=\"_ _26\"></span>om latere <span class=\"_ _56\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>re\u00eble waard<span class=\"_ _26\"></span>e ofwel <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>te n<span class=\"_ _2\"></span>emen in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>niet-gerealiseerde <span class=\"_ _25\"></span>resultaten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>fwel <span class=\"_ _25\"></span>rechtstreeks <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst- <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>verliesrekenin<span class=\"_ _2\"></span>g. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>ke<span class=\"_ _0\"></span>uze <span class=\"_ _25\"></span>is onherroepbaar. <span class=\"_ _50\"></span>Dividenden <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>resultaat <span class=\"_ _25\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening, <span class=\"_ _50\"></span>tenzij het dividend du<span class=\"_ _2\"></span>idelijk een t<span class=\"_ _2\"></span>erugbetaling van e<span class=\"_ _2\"></span>en deel van de<span class=\"_ _2\"></span> investering <span class=\"_ _2\"></span>vertegenwoordigt. Wanneer<span class=\"_ _2\"></span> beleggingen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>worden <span class=\"_ _50\"></span>verkocht <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>keuze <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>initi\u00eble <span class=\"_ _25\"></span>erkenning <span class=\"_ _50\"></span>was <span class=\"_ _25\"></span>om <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde wijzigingen in de <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gere<span class=\"_ _2\"></span>aliseerde resultaten op <span class=\"_ _0\"></span>te nemen, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft het <span class=\"_ _0\"></span>cumulatieve resultaat, dat voorheen in<span class=\"_ _2\"></span> het niet-g<span class=\"_ _2\"></span>erealiseerde r<span class=\"_ _2\"></span>esultaat werd <span class=\"_ _26\"></span>opgenomen, in <span class=\"_ _2\"></span>de niet-gereali<span class=\"_ _2\"></span>seerde r<span class=\"_ _2\"></span>esultaten en wordt het nooit <span class=\"_ _2\"></span>opgenomen in de winst-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekeni<span class=\"_ _2\"></span>ng<span class=\"ls1b\">. </span> </span></span>Wijzigingen <span class=\"_ _51\"> </span>in <span class=\"_ _38\"> </span>de <span class=\"_ _38\"> </span>re\u00eble <span class=\"_ _38\"> </span>waarde <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>aandelen <span class=\"_ _38\"> </span>worden <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _38\"> </span>in<span class=\"_ _2\"></span> Financierings(kos<span class=\"_ _2\"></span>ten) <span class=\"_ _26\"></span>/ <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>geconsolide<span class=\"_ _2\"></span>erde <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>or <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>volgende investeringen:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Rieter Holding AG (<span class=\"_ _2\"></span>toelichting<span class=\"_ _2\"></span> 14 <span class=\"_ _0\"></span>- Deelne<span class=\"_ _2\"></span>mingen opge<span class=\"_ _2\"></span>nomen volgens de </span></span>vermogensmutatie<span class=\"_ _2\"></span>methode, overig<span class=\"_ _2\"></span>e belegging<span class=\"_ _2\"></span>en en garanties).<span class=\"_ _6d\"> </span>Overige belegging<span class=\"_ _2\"></span>en en garan<span class=\"_ _2\"></span>ties De <span class=\"_ _1d\"> </span>andere <span class=\"_ _29\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>omvatten <span class=\"_ _29\"> </span>vo<span class=\"_ _2\"></span>ornamelijk <span class=\"_ _1d\"> </span>waarborgen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>geld. <span class=\"_ _1d\"> </span>Zij <span class=\"_ _29\"> </span>wor<span class=\"_ _2\"></span>den <span class=\"_ _29\"> </span>oorspr<span class=\"_ _2\"></span>onkelijk gewaardeerd <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>re\u00eble <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _2c\"> </span>Nadien <span class=\"_ _2c\"> </span>worden <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>overige <span class=\"_ _3a\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _2c\"> </span>gewaardeerd <span class=\"_ _2c\"> </span>aan afgeschreven kos<span class=\"_ _2\"></span>tprijs. Kortetermijninv<span class=\"_ _2\"></span>esteringen Kortetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _53\"> </span>omvatten <span class=\"_ _55\"> </span>termijndeposito\u2019s<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>korte <span class=\"_ _55\"> </span>termijn <span class=\"_ _55\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en met ee<span class=\"_ _2\"></span>n initi\u00eble looptijd <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an meer<span class=\"_ _2\"></span> dan drie<span class=\"_ _2\"></span> maanden, me<span class=\"_ _2\"></span>t de intentie<span class=\"_ _2\"></span> om deze t<span class=\"_ _2\"></span>ot op hun vervaldatu<span class=\"_ _2\"></span>m van minder dan \u00e9\u00e9n jaar aan t<span class=\"_ _2\"></span>e houden (enkel betaling van <span class=\"_ _2\"></span>kapitaal en interest<span class=\"_ _2\"></span>). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _2\"></span> Langetermijninv<span class=\"_ _2\"></span>esteringen Langetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _35\"> </span>o<span class=\"_ _0\"></span>mvatten <span class=\"_ _35\"> </span>te<span class=\"_ _0\"></span>rmijndep<span class=\"_ _2\"></span>osito\u2019s <span class=\"_ _53\"> </span>en <span class=\"_ _35\"> </span>lange <span class=\"_ _53\"> </span>termijn <span class=\"_ _35\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>initi\u00eble looptijd <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>meer dan <span class=\"_ _1c\"></span>twaalf<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>maanden, <span class=\"_ _0\"></span>met de <span class=\"_ _1c\"></span>intentie om <span class=\"_ _0\"></span>deze tot <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>hun <span class=\"_ _2\"></span>vervaldatum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>dan \u00e9<span class=\"_ _2\"></span>\u00e9n <span class=\"_ _2\"></span>jaar <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>houden <span class=\"_ _2\"></span>(enkel <span class=\"_ _26\"></span>betaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>kapitaal <span class=\"_ _26\"></span>en in<span class=\"_ _2\"></span>terest). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _6d\"> </span><span class=\"_ _2\"></span> (J) Bijzondere waa<span class=\"_ _2\"></span>rdeverminderingen De <span class=\"_ _25\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>immateri\u00eble <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>elke <span class=\"_ _25\"></span>balansdatum<span class=\"_ _2\"></span> beoordeeld om te bepalen of er <span class=\"_ _0\"></span>enige aanwijzing is voor een bijzondere waardevermindering<span class=\"_ _2\"></span>. Indien een dergelijke aan<span class=\"_ _2\"></span>wijzing bestaat, w<span class=\"_ _2\"></span>ordt de realiseerb<span class=\"_ _2\"></span>are waarde van het individ<span class=\"_ _2\"></span>ueel actief of van de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>eenheid geschat. <span class=\"_ _0\"></span>Voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>bijzondere waardeverminderingen worden activa gegr<span class=\"_ _2\"></span>oepeerd in <span class=\"_ _2\"></span>de kleinste <span class=\"_ _2\"></span>groep acti<span class=\"_ _2\"></span>va die kasstro<span class=\"_ _2\"></span>men genereren <span class=\"_ _2\"></span>uit voor<span class=\"_ _2\"></span>tgezette acti<span class=\"_ _2\"></span>viteiten die <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>ruime <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>onafhankelijk <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>andere <span class=\"_ _1e\"> </span>activa <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>kasstroomgenererend<span class=\"_ _2\"></span>e eenheden. <span class=\"_ _31\"> </span>Een <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _31\"> </span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _31\"> </span>geboekt <span class=\"_ _31\"> </span>wanneer <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>boekwaarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>een actief <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _33\"> </span>waartoe <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>actief<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>behoort, <span class=\"_ _33\"> </span>hoger <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>dan <span class=\"_ _33\"> </span>de realiseerbare <span class=\"_ _1f\"> </span>waarde. <span class=\"_ _20\"> </span>Bijzondere <span class=\"_ _20\"> </span>waardeverminde<span class=\"_ _2\"></span>ringen <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Goodwill <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>immateri\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>beschikbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>gebruik, worden <span class=\"_ _0\"></span>minstens <span class=\"_ _0\"></span>jaarlijks<span class=\"_ _2\"></span> getoetst <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>bijzondere <span class=\"_ _56\"></span>waardeverminderingen <span class=\"_ _56\"></span>alsook <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>er <span class=\"_ _26\"></span>enige <span class=\"_ _26\"></span>aanwijzing <span class=\"_ _56\"></span>hiervoor bestaat. <span class=\"_ _4f\"> </span>Ee<span class=\"_ _0\"></span>n <span class=\"_ _33\"> </span>bijzondere  waardevermindering  o<span class=\"_ _0\"></span>p <span class=\"_ _33\"> </span>goodwill <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _33\"> </span>bepaald <span class=\"_ _33\"> </span>door <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>realiseerba<span class=\"_ _2\"></span>re waarde <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an  elke <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende  eenheid, <span class=\"_ _33\"> </span>aan <span class=\"_ _33\"> </span>welke <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>goodwill  werd <span class=\"_ _33\"> </span>toegewezen,  te beoordelen. Bijzondere <span class=\"_ _50\"></span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>eenheden <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>in <span class=\"_ _25\"></span>eerste <span class=\"_ _25\"></span>instantie toegewezen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>goodwill <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>kasstroomgenererende<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>eenheden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>pas <span class=\"_ _26\"></span>daarna wordt <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>aanwezig <span class=\"_ _1c\"></span>zijn <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>eenhe<span class=\"_ _0\"></span>id <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>pro <span class=\"_ _25\"></span>rata <span class=\"_ _25\"></span>basis<span class=\"_ _2\"></span> verminderd.<span class=\"_ _2\"></span> Berekening van de<span class=\"_ _2\"></span> realiseerbare waard<span class=\"_ _2\"></span>e De realiseerbare <span class=\"_ _2\"></span>waarde van een ac<span class=\"_ _2\"></span>tief of kasstroomg<span class=\"_ _2\"></span>enererende eenh<span class=\"_ _2\"></span>eid is de hoogste van de r<span class=\"_ _2\"></span>e\u00eble waarde <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verkoopkosten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>bedrijfswaarde. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contante waarde van de verwachte toekomstige<span class=\"_ _2\"></span> kasstromen voortvloeiend uit het gebruik van het actief of <span class=\"_ _0\"></span>de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>eenheid. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _50\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> kasstromen <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verdisconteren <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>hun <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>waarde, <span class=\"_ _32\"></span>gebruik <span class=\"_ _32\"></span>makend <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>discontovoet <span class=\"_ _32\"></span>die zowel <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _25\"></span>marktomstandigheden <span class=\"_ _25\"></span><span class=\"ff3\">als <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>specifieke <span class=\"_ _25\"></span>risico\u2019s <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>actief, <span class=\"_ _25\"></span>de </span>activiteit, <span class=\"_ _50\"></span>etc. <span class=\"_ _25\"></span>weergeeft. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>verminderd <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoopkosten <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>bepaald <span class=\"_ _25\"></span>door rekening te houden<span class=\"_ _2\"></span> met recente <span class=\"_ _2\"></span>markttransacties<span class=\"_ _2\"></span>, indien beschikbaar. Indien <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>is <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>overboeken <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>vaste activa aang<span class=\"_ _2\"></span>ehouden v<span class=\"_ _2\"></span>oor verkoop, g<span class=\"_ _2\"></span>ebeurt de<span class=\"_ _2\"></span> waarde<span class=\"_ _2\"></span>ring van d<span class=\"_ _2\"></span>e re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>activa op <span class=\"_ _2\"></span>basis<span class=\"_ _2\"></span> van <span class=\"_ _0\"></span>de beste inschattingen van <span class=\"_ _0\"></span>het management (alsook op <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>van kennis v<span class=\"_ _0\"></span>an eerdere transacties met vergelijkbar<span class=\"_ _2\"></span>e activa). Terugname van bijz<span class=\"_ _2\"></span>ondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span> Een <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>voorgaande <span class=\"_ _1c\"></span>perioden <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>groep, met <span class=\"_ _31\"> </span>uitzondering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>goodwill, <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>elke <span class=\"_ _31\"> </span>balansdatum <span class=\"_ _32\"></span>beoordeeld <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>na <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>gaan <span class=\"_ _31\"> </span>of <span class=\"_ _32\"></span>er <span class=\"_ _31\"> </span>een aanwijzing  bestaat <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>de  bijzondere <span class=\"_ _4f\"> </span>waardeverminderin<span class=\"_ _2\"></span>g <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>ogelijk  is <span class=\"_ _33\"> </span>afg<span class=\"_ _0\"></span>enomen  of <span class=\"_ _33\"> </span>niet  m<span class=\"_ _0\"></span>eer bestaat. <span class=\"_ _26\"></span>Wanneer <span class=\"_ _2\"></span>er <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>veranderin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>heeft <span class=\"_ _26\"></span>plaatsgevonden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>schattingen <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>gebruikt <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>om de <span class=\"_ _4f\"> </span>realiseerbare  waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>activa  van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep,  andere <span class=\"_ _33\"> </span>dan  goodwill, <span class=\"_ _33\"> </span>te  bepalen, <span class=\"_ _33\"> </span>wordt <span class=\"_ _33\"> </span>de boekwaarde <span class=\"_ _31\"> </span>gedeeltelijk <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>geheel <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _31\"> </span>samengesteld. <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>terugname <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de, <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>voorgaande perioden <span class=\"_ _33\"> </span>opgenomen, <span class=\"_ _1d\"> </span>bijzondere <span class=\"_ _33\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>vindt <span class=\"_ _1d\"> </span>plaats <span class=\"_ _1d\"> </span>via <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>EBIT <span class=\"_ _1d\"> </span>aanpassende<span class=\"_ _2\"></span> elementen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening, <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nieuwe <span class=\"_ _1c\"></span>toegeno<span class=\"_ _2\"></span>men <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _0\"></span>van het <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>hoger <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>realiseerbare <span class=\"_ _26\"></span>waarde <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _56\"></span>(na <span class=\"_ _26\"></span>afschrijvingen) <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>bekomen zou zijn, indien geen bijz<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ndere waard<span class=\"_ _2\"></span>everminderinge<span class=\"_ _2\"></span>n voor het actief z<span class=\"_ _2\"></span>ouden zijn geboe<span class=\"_ _2\"></span>kt. Een bijzondere waard<span class=\"_ _2\"></span>evermindering<span class=\"_ _2\"></span> op goodwill kan <span class=\"_ _2\"></span>niet teruggeno<span class=\"_ _2\"></span>men worden. Financi\u00eble activa<span class=\"_ _2\"></span> In <span class=\"_ _0\"></span>overeenstemming m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>erkent <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>kredietverliezen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>handelsvorderingen volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>vereenvoudigde <span class=\"_ _25\"></span>methode. <span class=\"_ _32\"></span>Verwachte <span class=\"_ _32\"></span>kredietverliezen <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>handelsvorderingen,<span class=\"_ _2\"></span> exclusief <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>recupereren <span class=\"_ _1e\"> </span>btw-bedragen, <span class=\"_ _1e\"> </span>opgenomen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdens <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>looptijd. <span class=\"_ _1e\"> </span>Een <span class=\"_ _1e\"> </span>voorzieningenmatrix<span class=\"_ _2\"></span> wordt  gebruikt  om  de  verwachte  krediet<span class=\"_ _2\"></span>verliezen  tijdens  de  looptijd  op  handelsvorderingen  te berekenen,  aan<span class=\"_ _26\"></span>  de  hand <span class=\"_ _1b\"> </span>van  de  v<span class=\"_ _2\"></span>ervallen <span class=\"_ _1b\"> </span>openstaande  h<span class=\"_ _2\"></span>andelsvorderingen<span class=\"_ _2\"></span>  op  b<span class=\"_ _2\"></span>alansdatum <span class=\"_ _1b\"> </span>en historische informatie over <span class=\"_ _0\"></span>wanbetalingen. De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>beschouwt ee<span class=\"_ _0\"></span>n financieel <span class=\"_ _0\"></span>actief in <span class=\"_ _0\"></span>wanbetaling wanneer de c<span class=\"_ _2\"></span>ontractuele b<span class=\"_ _2\"></span>etalingen m<span class=\"_ _2\"></span>eer dan 60 <span class=\"_ _2\"></span>dagen <span class=\"_ _2\"></span>vervallen zijn. <span class=\"_ _2\"></span>Voor alle <span class=\"_ _2\"></span>handelsvorderingen,<span class=\"_ _2\"></span> meer dan <span class=\"_ _0\"></span>60 <span class=\"_ _0\"></span>dagen vervallen, berekent <span class=\"_ _0\"></span>de voorzieningenmatri<span class=\"_ _2\"></span>x <span class=\"_ _0\"></span>een bijzondere waardevermindering tussen <span class=\"_ _50\"></span>20% <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>100%. <span class=\"_ _50\"></span>Echter, <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>specifieke <span class=\"_ _50\"></span>gevallen, <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>eveneens <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>financieel <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>in wanbetaling <span class=\"_ _32\"></span>beschou<span class=\"_ _2\"></span>wen <span class=\"_ _32\"></span>na <span class=\"_ _32\"></span>objectieve <span class=\"_ _32\"></span>aanwijzinge<span class=\"_ _2\"></span>n <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijzondere <span class=\"_ _32\"></span>waard<span class=\"_ _2\"></span>evermindering <span class=\"_ _25\"></span>ten gevolge <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>meer <span class=\"_ _0\"></span>gebeurtenissen, die <span class=\"_ _1c\"></span>zich <span class=\"_ _0\"></span>hebben voorgedaan <span class=\"_ _0\"></span>na <span class=\"_ _1c\"></span>de eers<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>opname <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het actief en <span class=\"_ _2\"></span>als deze <span class=\"_ _2\"></span>tot verlie<span class=\"_ _2\"></span>s leidende <span class=\"_ _2\"></span>gebeurtenissen <span class=\"_ _26\"></span>een effect hadden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p de t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>geschatte<span class=\"_ _2\"></span> kasstromen <span class=\"_ _27\"> </span>van <span class=\"_ _2c\"> </span>dit <span class=\"_ _34\"> </span>actief, <span class=\"_ _34\"> </span>welk <span class=\"_ _34\"> </span>bovendien <span class=\"_ _34\"> </span>betrouwbaar <span class=\"_ _27\"> </span>kan <span class=\"_ _2c\"> </span>worden <span class=\"_ _34\"> </span>ingeschat. <span class=\"_ _34\"> </span>Objectieve<span class=\"_ _26\"></span> aanwijzingen vo<span class=\"_ _2\"></span>or een bijzondere<span class=\"_ _2\"></span> waardeverminderi<span class=\"_ _2\"></span>ng bestaan uit aanz<span class=\"_ _2\"></span>ienlijke fin<span class=\"_ _2\"></span>anci\u00eble problemen<span class=\"_ _2\"></span> van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>contractbreuk <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>wanbetalingen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>indicatoren <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n faillissement <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>schuldenaar <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>eco<span class=\"_ _0\"></span>nomische<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>omstandigheden <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>nauw <span class=\"_ _31\"> </span>samenhangen <span class=\"_ _1e\"> </span>met wanbetalingen. <span class=\"_ _55\"> </span>Bijzondere <span class=\"_ _24\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _24\"> </span>worden <span class=\"_ _55\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _53\"> </span>in <span class=\"_ _24\"> </span>de <span class=\"_ _22\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. (K) Voorraden De <span class=\"_ _0\"></span>voorraden <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>gewaardeerd te<span class=\"_ _0\"></span>gen ko<span class=\"_ _0\"></span>stprijs o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span>-opbrengstwaar<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>lager is. De kostpri<span class=\"_ _2\"></span>js wordt bepa<span class=\"_ _2\"></span>ald volgens<span class=\"_ _2\"></span> de gewogen<span class=\"_ _2\"></span> gemiddelde k<span class=\"_ _2\"></span>ostprijsmethod<span class=\"_ _2\"></span>e (bedrijfssegment<span class=\"_ _2\"></span>en Agro, Bi<span class=\"_ _2\"></span>o-valorization en <span class=\"_ _2\"></span>Indu<span class=\"_ _2\"></span>strial Solutions) <span class=\"_ _2\"></span>en First-i<span class=\"_ _2\"></span>n First-out (FIFO<span class=\"_ _2\"></span>) meth<span class=\"_ _2\"></span>ode (segment <span class=\"_ _26\"></span>M<span class=\"_ _0\"></span>achines &amp; Technologies).<span class=\"_ _2\"></span> De kostprijs voor afgewerkte producten<span class=\"_ _2\"></span> en <span class=\"_ _0\"></span>goederen in<span class=\"_ _2\"></span> bewerking omvat de gebruikte grondstoffen,<span class=\"_ _2\"></span> de <span class=\"_ _25\"></span>andere <span class=\"_ _25\"></span>productiemat<span class=\"_ _2\"></span>erialen, <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>directe <span class=\"_ _25\"></span>loon- <span class=\"_ _25\"></span>en <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>toewijzing <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>en variabele <span class=\"_ _1c\"></span>indirecte <span class=\"_ _1c\"></span>productiekos<span class=\"_ _2\"></span>ten, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _1c\"></span>productiecapaciteit. <span class=\"_ _0\"></span>De <span class=\"_ _50\"></span>kostprijs <span class=\"_ _1c\"></span>van voorraden omvat <span class=\"_ _0\"></span>de inkoopkosten, de <span class=\"_ _0\"></span>conversie en <span class=\"_ _0\"></span>andere kosten die <span class=\"_ _0\"></span>voortvloeien uit <span class=\"_ _0\"></span>het transport van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>voorraden <span class=\"_ _27\"> </span>naar <span class=\"_ _27\"> </span>hun <span class=\"_ _27\"> </span>huidige <span class=\"_ _27\"> </span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _27\"> </span>en <span class=\"_ _27\"> </span>toestand. <span class=\"_ _27\"> </span>De <span class=\"_ _27\"> </span>netto<span class=\"_ _0\"></span>-opbrengstwaarde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>wordt gedefinieerd als de g<span class=\"_ _2\"></span>eschatte verk<span class=\"_ _2\"></span>oopprijs, verminder<span class=\"_ _2\"></span>d met de geschatte k<span class=\"_ _2\"></span>osten voor vol<span class=\"_ _2\"></span>tooiing.<span class=\"_ _6d\"> </span> (L) Handels- en over<span class=\"_ _2\"></span>ige vorderingen<span class=\"_ _2\"></span> Handels- en <span class=\"_ _2\"></span>overige vorder<span class=\"_ _2\"></span>ingen worden <span class=\"_ _2\"></span>gewaardeer<span class=\"_ _2\"></span>d aan re\u00eble <span class=\"_ _2\"></span>waarde en <span class=\"_ _2\"></span>nadien aan<span class=\"_ _2\"></span> afgeschreve<span class=\"_ _2\"></span>n kostprijs <span class=\"_ _23\"> </span>verminderd <span class=\"_ _23\"> </span>met <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>nodige <span class=\"_ _23\"> </span>voorzieningen <span class=\"_ _23\"> </span>voor <span class=\"_ _23\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _23\"> </span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J).<span class=\"_ _6d\"> </span>(M) Geldmidd<span class=\"_ _2\"></span>elen en kasequivalenten Geldmiddelen <span class=\"_ _50\"></span>omvatten <span class=\"_ _25\"></span>kas- <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>banksaldi <span class=\"_ _25\"></span>bij <span class=\"_ _50\"></span>kredietinstellingen. <span class=\"_ _50\"></span>Kase<span class=\"_ _0\"></span>quivalen<span class=\"_ _2\"></span>ten <span class=\"_ _25\"></span>zijn <span class=\"_ _50\"></span>ko<span class=\"_ _0\"></span>rtlopende beleggingen <span class=\"_ _1e\"> </span>met  een<span class=\"_ _2\"></span>  hog<span class=\"_ _2\"></span>e  liquid<span class=\"_ _2\"></span>iteit  d<span class=\"_ _2\"></span>ie <span class=\"_ _1b\"> </span>onmiddellijk <span class=\"_ _1e\"> </span>kunnen  w<span class=\"_ _2\"></span>orden <span class=\"_ _1b\"> </span>omgezet <span class=\"_ _1e\"> </span>in  geldmiddelen waarvan  het<span class=\"_ _2\"></span>  bedrag<span class=\"_ _2\"></span>  geke<span class=\"_ _2\"></span>nd  is,  di<span class=\"_ _2\"></span>e  een<span class=\"_ _2\"></span>  looptijd<span class=\"_ _2\"></span>  hebb<span class=\"_ _2\"></span>en  van  d<span class=\"_ _2\"></span>rie <span class=\"_ _1b\"> </span>maanden  of <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>inder <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>anaf  d<span class=\"_ _2\"></span>e aanvangsdatum, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>geen <span class=\"_ _0\"></span>belangrijk <span class=\"_ _0\"></span>risico <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>waardeverandering <span class=\"_ _0\"></span>bestaat. <span class=\"_ _1c\"></span>Geldmiddelen<span class=\"_ _2\"></span> en kasequivalent<span class=\"_ _2\"></span>en worden opgenomen<span class=\"_ _2\"></span> aan hun re\u00eble waard<span class=\"_ _2\"></span>e.<span class=\"_ _6d\"> </span>(N) Geplaatst ka<span class=\"_ _2\"></span>pitaal Gewone aandelen<span class=\"_ _2\"></span> Gewone <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>geclassificeerd <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>eigen <span class=\"_ _0\"></span>vermogen. De <span class=\"_ _1c\"></span>marginale <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>rechtstreeks toerekenbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>uitgifte <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>aandelenwarr<span class=\"_ _2\"></span>anten <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>verwerkt <span class=\"_ _0\"></span>als aftrekpost op het eig<span class=\"_ _2\"></span>en vermogen, na<span class=\"_ _2\"></span> aftrek van ev<span class=\"_ _2\"></span>entuele fiscale effecten.<span class=\"_ _2\"></span> Inkoop van geplaatst <span class=\"_ _2\"></span>kapitaal Wanneer  geplaat<span class=\"_ _2\"></span>st  kapitaal, <span class=\"_ _1b\"> </span>geclassificeerd <span class=\"_ _1b\"> </span>onder  \u201ceigen <span class=\"_ _1b\"> </span>vermogen\u201d, <span class=\"_ _1b\"> </span>opnieuw  word<span class=\"_ _2\"></span>t  ingekocht,<span class=\"_ _2\"></span> wordt <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>bedrag, <span class=\"_ _1e\"> </span>inclusief <span class=\"_ _1e\"> </span>directe <span class=\"_ _31\"> </span>toerekenbare <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _31\"> </span>verwerkt <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>eigen vermogen. <span class=\"_ _2\"></span>Ingekochte aan<span class=\"_ _2\"></span>delen worden <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>eschouwd als <span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>mindering van <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>eigen <span class=\"_ _33\"> </span>vermogen. <span class=\"_ _33\"> </span>Wanneer <span class=\"_ _33\"> </span>ingekochte <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen <span class=\"_ _33\"> </span>vervolgens <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>verkocht <span class=\"_ _33\"> </span>of opnieuw <span class=\"_ _32\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>uitgege<span class=\"_ _2\"></span>ven, <span class=\"_ _31\"> </span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>ontvangen <span class=\"_ _32\"></span>bedrag <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>ten <span class=\"_ _31\"> </span>gunste <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen vermogen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>eventuele <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>verschot <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>tekort <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>transactie <span class=\"_ _50\"></span>overgeheveld <span class=\"_ _50\"></span>naar/van <span class=\"_ _25\"></span>de overgedragen winst.<span class=\"_ _6d\"> </span><span class=\"_ _26\"></span> Dividenden Dividenden worden geb<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ekt als schuld in d<span class=\"_ _2\"></span>e periode waarin ze <span class=\"_ _2\"></span>worden toegeke<span class=\"_ _2\"></span>nd.<span class=\"_ _6d\"> </span><span class=\"fc7\"> </span>(O) Niet-afgeleide f<span class=\"_ _2\"></span>inanci\u00eble schu<span class=\"_ _2\"></span>lden Niet-afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>worden initie<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde, <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>met de kosten <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>erbonden<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>transactie.<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>Vervolgens <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>rentedragende <span class=\"_ _20\"> </span>verplichtingen gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven kostprijs en word<span class=\"_ _2\"></span>t elk verschil tussen de aanschaffin<span class=\"_ _2\"></span>gsprijs en de aflossingswaarde <span class=\"_ _0\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _0\"></span>genomen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _1c\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>lening op basis van de effe<span class=\"_ _2\"></span>ctieve interestv<span class=\"_ _2\"></span>oet. Binnen <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _31\"> </span>Technologies <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>gebruik <span class=\"_ _32\"></span>gemaakt <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>exportfinanciering<span class=\"_ _2\"></span>. <span class=\"_ _31\"> </span>De groep <span class=\"_ _1f\"> </span>staat <span class=\"_ _1f\"> </span>betaling <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>handelsvorderingen <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>lange <span class=\"_ _1f\"> </span>termijn <span class=\"_ _1f\"> </span>toe <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>voorwaarde <span class=\"_ _1f\"> </span>dat <span class=\"_ _1f\"> </span>deze vorderingen <span class=\"_ _25\"></span>zijn <span class=\"_ _32\"></span>gefinancierd <span class=\"_ _32\"></span>via <span class=\"_ _32\"></span>bancaire <span class=\"_ _32\"></span>exportfin<span class=\"_ _2\"></span>anciering <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>gewaarborgd <span class=\"_ _25\"></span>via <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>exte<span class=\"_ _0\"></span>rne kredietverzekering<span class=\"_ _2\"></span>. <span class=\"_ _51\"> </span>Op <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>moment <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>facturatie <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>machinecontract <span class=\"_ _2b\"> </span>wordt <span class=\"_ _51\"> </span>de klantenvordering <span class=\"_ _26\"></span>(die <span class=\"_ _26\"></span>gespreid <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>meerdere <span class=\"_ _2\"></span>jaren) <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rubriek <span class=\"_ _26\"></span>\u201cHandels<span class=\"ff2\">- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>overige<span class=\"_ _2\"></span> </span>vorderingen\u201d. <span class=\"_ _27\"> </span>Voor <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>financiering<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>deze <span class=\"_ _34\"> </span>lange <span class=\"_ _27\"> </span>termijnvorderingen <span class=\"_ _27\"> </span>z<span class=\"_ _0\"></span><span class=\"ff2\">ijn <span class=\"_ _34\"> </span>er <span class=\"_ _34\"> </span>verschillende<span class=\"_ _2\"></span> </span>mogelijkheden.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een<span class=\"_ _2\"></span> gelijkl<span class=\"_ _2\"></span>opend le<span class=\"_ _2\"></span>verancierskrediet<span class=\"_ _2\"></span> afsluit<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>een ban<span class=\"_ _2\"></span>k wordt<span class=\"_ _2\"></span> deze schuld <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rubriek <span class=\"_ _0\"></span>\u201dFinanci\u00eble schulden\u201d. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>ook <span class=\"_ _0\"></span>beslissen om <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>gaan tot <span class=\"_ _2\"></span>verdisc<span class=\"_ _2\"></span>ontering <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>klantenvordering <span class=\"_ _26\"></span>via <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>bank <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>kredietverzekeraar. <span class=\"_ _26\"></span>In <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wordt de <span class=\"_ _0\"></span>klantenvordering <span class=\"_ _0\"></span>afgeboekt o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>dat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vordering <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>overgedragen. De <span class=\"_ _2a\"> </span>discont<span class=\"_ _2\"></span>okosten <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>opgen<span class=\"_ _2\"></span>omen <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"ff3\">verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _37\"> </span>onder <span class=\"_ _2a\"> </span>de <span class=\"_ _37\"> </span>\u201cOverige </span>financierin<span class=\"ff3\">gskos<span class=\"_ _2\"></span>ten\u201d. <span class=\"_ _2\"></span>De <span class=\"_ _26\"></span>opbrengsten <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>doorrekenen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>intrestkosten <span class=\"_ _26\"></span>aan </span>de klant zijn opgeno<span class=\"_ _2\"></span>men in de resultatenre<span class=\"_ _2\"></span>kening in d<span class=\"_ _2\"></span>e \u201cOverige financiering<span class=\"_ _2\"></span>sopbreng<span class=\"_ _2\"></span>sten\u201d.<span class=\"_ _6d\"> </span>(P) Voorzienin<span class=\"_ _2\"></span>gen Voorzieningen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>aangelegd <span class=\"_ _1e\"> </span>wanneer <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>nderneming <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1e\"> </span>bestaande<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>verplichting <span class=\"_ _31\"> </span>heeft <span class=\"_ _1e\"> </span>(in rechte <span class=\"_ _29\"> </span>afdwingbaar <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>feitelijk) <span class=\"_ _1f\"> </span>als <span class=\"_ _29\"> </span>gevolg <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>gebeurtenissen <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>verleden, <span class=\"_ _29\"> </span>wanneer <span class=\"_ _1f\"> </span>het waarschijnlijk <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>dat <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>afwikkeling <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>die <span class=\"_ _1f\"> </span>verplichtingen <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>uitstroom <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>middelen noodzakelijk <span class=\"_ _2\"></span>is en <span class=\"_ _26\"></span>wanneer een <span class=\"_ _26\"></span>betrouwbare scha<span class=\"_ _2\"></span>tting <span class=\"_ _2\"></span>gemaakt <span class=\"_ _2\"></span>kan w<span class=\"_ _2\"></span>orden van <span class=\"_ _26\"></span>de omvang <span class=\"_ _26\"></span>van deze verplichtingen.<span class=\"_ _2\"></span> Indien <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>effect <span class=\"_ _37\"> </span>hiervan <span class=\"_ _37\"> </span>significant <span class=\"_ _37\"> </span>is, <span class=\"_ _2a\"> </span>zullen <span class=\"_ _3a\"> </span>voorzieningen <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>a<span class=\"_ _2\"></span>angelegd <span class=\"_ _37\"> </span>door <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> verdiscontering <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>toekomstige <span class=\"_ _1f\"> </span>kasstromen <span class=\"_ _1f\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _20\"> </span>discontovoet <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>zowel <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>huidige marktrente <span class=\"_ _2\"></span>als, indien <span class=\"_ _2\"></span>van t<span class=\"_ _2\"></span>oepassing, de <span class=\"_ _2\"></span>specifieke ris<span class=\"_ _2\"></span>ico\u2019s met <span class=\"_ _2\"></span>betrekking <span class=\"_ _2\"></span>tot<span class=\"ff2\"> het <span class=\"_ _2\"></span>passief weerg<span class=\"_ _2\"></span>eeft. </span>Het <span class=\"_ _2c\"> </span>afwikkelen <span class=\"_ _2c\"> </span>van <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>verdisconteringsimpact <span class=\"_ _2c\"> </span>wordt <span class=\"_ _2c\"> </span>geboekt <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>een <span class=\"_ _3a\"> </span>component <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de financieringskos<span class=\"_ _2\"></span>ten. Herstructurering<span class=\"_ _2\"></span> Een <span class=\"_ _0\"></span>voorziening <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>herstructurering <span class=\"_ _0\"></span>wordt <span class=\"_ _1c\"></span>aangeleg<span class=\"_ _2\"></span>d <span class=\"_ _0\"></span>wanneer <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>onderneming <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>gedetaill<span class=\"_ _2\"></span>eerd en <span class=\"_ _25\"></span>geformaliseerd <span class=\"_ _50\"></span>herstructureringsplan<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>heeft <span class=\"_ _25\"></span>goedgekeurd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>wanneer <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>herstructurering <span class=\"_ _50\"></span>ofwel werd <span class=\"_ _50\"></span>aangevat <span class=\"_ _1c\"></span>ofwel <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>penbaar <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>gemaakt. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>to<span class=\"_ _0\"></span>ekomstige <span class=\"_ _1c\"></span>exploi<span class=\"_ _0\"></span>tatieverli<span class=\"_ _2\"></span>ezen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>geen voorzieningen <span class=\"_ _2\"></span>opgenomen. Milieu- en ontmant<span class=\"_ _2\"></span>elingsverplichtin<span class=\"_ _2\"></span>gen Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>baseerd <span class=\"_ _2\"></span>op verpl<span class=\"_ _2\"></span>ichtingen <span class=\"_ _2\"></span>(in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbaar <span class=\"_ _26\"></span>of feitelijk) <span class=\"_ _26\"></span>als ge<span class=\"_ _2\"></span>volg van<span class=\"_ _26\"></span> gebeurtenissen  van  het  verleden,  in  overe<span class=\"_ _2\"></span>enstemming  met  de  van  toepassin<span class=\"_ _2\"></span>g  zijnde  wettelijke<span class=\"_ _2\"></span> verplichtingen.<span class=\"_ _2\"></span> Verlieslatende c<span class=\"_ _2\"></span>ontracten Een <span class=\"_ _1f\"> </span>voorziening <span class=\"_ _1f\"> </span>voor <span class=\"_ _20\"> </span>verlieslatende <span class=\"_ _1f\"> </span>contracten <span class=\"_ _1f\"> </span>wordt <span class=\"_ _1f\"> </span>aangelegd <span class=\"_ _1f\"> </span>wanneer <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>te <span class=\"_ _20\"> </span>verwachten ontvangen economische <span class=\"_ _0\"></span>voordelen <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep lager <span class=\"_ _1c\"></span>liggen dan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>onvermijdbare <span class=\"_ _0\"></span>kosten o<span class=\"_ _0\"></span>m <span class=\"_ _0\"></span>aan de <span class=\"_ _50\"></span>verplichtingen <span class=\"_ _50\"></span>uit <span class=\"_ _25\"></span>hoofde <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>overeenkomst <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oldoen. <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>voorziening <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>gewaardeerd<span class=\"_ _2\"></span> tegen <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>contante <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>be\u00ebindiging <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>contract <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f, <span class=\"_ _0\"></span>indien dit <span class=\"_ _25\"></span>lager <span class=\"_ _25\"></span>is, <span class=\"_ _32\"></span>tegen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>contante <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>nettokosten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>voortzetting <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het contract. <span class=\"_ _31\"> </span>Voorafgaand <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>aanleggen <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>voorziening <span class=\"_ _1e\"> </span>neemt <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>activa <span class=\"_ _1e\"> </span>die betrekking hebben <span class=\"_ _2\"></span>op het contract een bi<span class=\"_ _2\"></span>jzonder waardever<span class=\"_ _2\"></span>minderingsverlies. Garantieverplichting<span class=\"_ _2\"></span>en Een <span class=\"_ _25\"></span>voorziening <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>garantieverplichting<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>aangelegd <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>alle <span class=\"_ _32\"></span>producten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _32\"></span>garan<span class=\"_ _2\"></span>tie <span class=\"_ _25\"></span>op basis van historische gegevens met betrekking tot <span class=\"_ _0\"></span>herstellingen en terug ingeleverde producten. Een provisie voor uit<span class=\"_ _2\"></span>voeringsgaran<span class=\"_ _2\"></span>ties wordt aangelegd <span class=\"_ _2\"></span>op basis van een ind<span class=\"_ _2\"></span>ividuele an<span class=\"_ _2\"></span>alyse. (Q) Personeelsbelon<span class=\"_ _2\"></span>ingen Vergoedingen na ui<span class=\"_ _2\"></span>tdiensttreding De <span class=\"_ _33\"> </span>personeelsbel<span class=\"_ _2\"></span>oningen  na <span class=\"_ _33\"> </span>uitdiensttredin<span class=\"_ _2\"></span>g <span class=\"_ _33\"> </span>omvatten  pensioenplannen  en  verzekeringen  voor medische <span class=\"_ _1c\"></span>bijstand. <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>voorziet <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aantal <span class=\"_ _50\"></span>\u201cvaste <span class=\"_ _50\"></span>bijdrage\u201d <span class=\"_ _1c\"></span>pensioenplann<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>\u201cte <span class=\"_ _50\"></span>bereiken doel\u201d <span class=\"_ _0\"></span>pensioenplannen die <span class=\"_ _0\"></span>wereldwijd <span class=\"_ _0\"></span>verspreid <span class=\"_ _0\"></span>zijn en <span class=\"_ _1c\"></span>waarvan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ac<span class=\"ff2\">tiva <span class=\"_ _0\"></span>meestal <span class=\"_ _0\"></span>beheerd <span class=\"_ _0\"></span>worden </span>in aparte pensioenf<span class=\"_ _2\"></span>ondsen. In het algeme<span class=\"_ _2\"></span>en beheren aparte trustmaa<span class=\"_ _2\"></span>tschappijen en verz<span class=\"_ _2\"></span>ekeraars de<span class=\"_ _2\"></span> pensioenplannen.<span class=\"_ _2\"></span> -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Vaste bijdrage pen<span class=\"_ _2\"></span>sioenplannen </span></span>Een <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>bijdrage <span class=\"_ _50\"></span>pensioenplan <span class=\"_ _50\"></span>is <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>pensioenplan <span class=\"_ _25\"></span>waarin <span class=\"_ _50\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _50\"></span>vaste <span class=\"_ _25\"></span>bijdragen <span class=\"_ _50\"></span>stort <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een fonds. <span class=\"_ _0\"></span>Er <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>geen wettelijke <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>constructie<span class=\"_ _2\"></span>ve <span class=\"_ _0\"></span>verplichting om <span class=\"_ _0\"></span>aanvullende <span class=\"_ _0\"></span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>betalen <span class=\"_ _0\"></span>indien de <span class=\"_ _1e\"> </span>activa <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>fonds <span class=\"_ _1e\"> </span>onvoldoende <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>om <span class=\"_ _1e\"> </span>aan <span class=\"_ _1b\"> </span>alle <span class=\"_ _1e\"> </span>werknemers <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>voordelen <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>betalen <span class=\"_ _1e\"> </span>die gerelateerd <span class=\"_ _32\"></span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>dienstjaren<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>vorige <span class=\"_ _31\"> </span>periodes. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>bijdragen <span class=\"_ _32\"></span>tot <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>\u201cvaste bijdrage\u201d <span class=\"_ _26\"></span>pensioenplan <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>kost <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span><span class=\"ff2\">-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de </span>gerelateerde <span class=\"_ _26\"></span>dienst <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>geleverd. <span class=\"_ _56\"></span>Voo<span class=\"_ _0\"></span>rafbetaalde <span class=\"_ _26\"></span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>zijn <span class=\"_ _2\"></span>opgenomen <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>hoogte van  de <span class=\"_ _1e\"> </span>terugbetaling <span class=\"_ _1b\"> </span>in  c<span class=\"_ _2\"></span>ontanten <span class=\"_ _1b\"> </span>van  deze <span class=\"_ _1e\"> </span>bijdragen <span class=\"_ _1b\"> </span>of <span class=\"_ _1b\"> </span>van  de <span class=\"_ _1e\"> </span>vermindering <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  to<span class=\"_ _2\"></span>ekomstige betalingen.  -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Pensioenplannen m<span class=\"_ _2\"></span>et een te berei<span class=\"_ _2\"></span>ken doel </span></span>Pensioenplannen <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>te bereik<span class=\"_ _2\"></span>en doel zijn<span class=\"_ _2\"></span> alle pe<span class=\"_ _2\"></span>nsioenplannen d<span class=\"_ _2\"></span>ie niet <span class=\"_ _2\"></span>onder de vaste <span class=\"_ _2\"></span>bijdrage<span class=\"_ _2\"></span> pensioenplannen v<span class=\"_ _0\"></span>allen. <span class=\"_ _0\"></span>Doorgaans <span class=\"_ _0\"></span>bepaalt <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>bereik<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>doel <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag dat uitgekeerd zal <span class=\"_ _2\"></span>worden aan de w<span class=\"_ _2\"></span>erknemer wanne<span class=\"_ _2\"></span>er deze met pensi<span class=\"_ _2\"></span>oen gaat.  Voor <span class=\"_ _26\"></span>pensioenplannen <span class=\"_ _26\"></span>met een <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>bereiken <span class=\"_ _26\"></span>doel <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pensioenkost<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>elk plan<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>afzonderlijk<span class=\"_ _2\"></span> geschat <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>basis <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201c<span class=\"_ _0\"></span>projected <span class=\"_ _1d\"> </span>unit <span class=\"_ _1d\"> </span>credit\u201d <span class=\"_ _33\"> </span>methode. <span class=\"_ _1d\"> </span>Volgens <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>met<span class=\"_ _0\"></span>hode <span class=\"_ _33\"> </span>worden <span class=\"_ _1d\"> </span>de pensioenkosten <span class=\"_ _32\"></span>ten <span class=\"_ _31\"> </span>laste <span class=\"_ _31\"> </span>genomen <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>zodanig <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>kost <span class=\"_ _1e\"> </span>gespreid<span class=\"_ _2\"></span> </span></span>wordt <span class=\"_ _26\"></span>over d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>no<span class=\"_ _0\"></span>g <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>presteren <span class=\"_ _26\"></span>diensttijd <span class=\"_ _26\"></span>van de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>deelnemers, <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>overeenstemming <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>advies <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de bevo<span class=\"_ _2\"></span>egde onafhan<span class=\"_ _2\"></span>kelijke ac<span class=\"_ _2\"></span>tuarissen <span class=\"_ _2\"></span>die jaarl<span class=\"_ _2\"></span>ijks e<span class=\"_ _2\"></span>en volledige<span class=\"_ _2\"></span> berek<span class=\"_ _2\"></span>ening ma<span class=\"_ _26\"></span>ke<span class=\"_ _0\"></span>n van <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>lannen. De <span class=\"_ _1c\"></span>pensioenverplichtingen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>balans <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>berekend <span class=\"_ _1c\"></span>als <span class=\"_ _50\"></span>zijnde <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>actuele <span class=\"_ _1c\"></span>waarde van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verplichting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>toegezegde <span class=\"_ _2\"></span>pensioenrechten, <span class=\"_ _26\"></span>berekend <span class=\"_ _26\"></span>op basis <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>interestvoet <span class=\"_ _26\"></span>van hoogwaardige <span class=\"_ _26\"></span>bedrijfsobligaties <span class=\"_ _56\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>valuta <span class=\"_ _26\"></span>gebruikt <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>uitbetaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen, en <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>looptijd <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>termijn <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>pensioenverplichting <span class=\"_ _0\"></span>benadert, <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>fonds. <span class=\"_ _26\"></span>In <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>landen <span class=\"_ _26\"></span>waar <span class=\"_ _26\"></span>geen <span class=\"_ _26\"></span>liquide <span class=\"_ _26\"></span>markt <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>deze <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>bligaties <span class=\"_ _56\"></span>bestaat, werd de marktren<span class=\"_ _2\"></span>tevoet van overheid<span class=\"_ _2\"></span>sobligaties g<span class=\"_ _2\"></span>ebruikt in de actualisati<span class=\"_ _2\"></span>e.  De nettorente wordt berekend door de discontovoet toe te passen o<span class=\"_ _0\"></span>p de netto pensioenverplichting of <span class=\"_ _25\"></span>-vordering. <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>nettorente <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>overige <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>betreffend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>pensioenplannen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>bereiken doel <span class=\"_ _2b\"> </span>worden <span class=\"_ _2a\"> </span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _30\"> </span>in <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening. <span class=\"_ _2a\"> </span>Herwaarderingen <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>netto<span class=\"_ _2\"></span> pensioenverplichting<span class=\"_ _2\"></span>, <span class=\"_ _1b\"> </span>welke <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>actuari\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>winsten <span class=\"_ _1b\"> </span>en <span class=\"_ _1b\"> </span>verliezen <span class=\"_ _1e\"> </span>omvatten, <span class=\"_ _1b\"> </span>en <span class=\"_ _1e\"> </span>het  effect <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et actiefplafond <span class=\"_ _26\"></span>(indien <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span>), <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als niet-<span class=\"_ _2\"></span>gerealiseerde <span class=\"_ _26\"></span>resultaten <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>het eigen <span class=\"_ _26\"></span>vermogen opgenomen in de peri<span class=\"_ _2\"></span>ode dat deze ontsta<span class=\"_ _2\"></span>a<span class=\"lse\">n.</span> Wanneer <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>berekening <span class=\"_ _32\"></span>resulteert <span class=\"_ _31\"> </span>in <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>mogelijk <span class=\"_ _32\"></span>actief <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>groep, <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>erkend <span class=\"_ _32\"></span>actief gelimiteerd <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>contante <span class=\"_ _32\"></span>waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>economische <span class=\"_ _32\"></span>voordelen <span class=\"_ _32\"></span>onder <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>vorm <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>toekomstig<span class=\"_ _2\"></span>e terugbetalingen d<span class=\"_ _2\"></span>oor het plan of ver<span class=\"_ _2\"></span>minderingen van <span class=\"_ _2\"></span>toekomstige bijdragen tot <span class=\"_ _2\"></span>het plan. De <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>verstreken <span class=\"_ _26\"></span>diensttijd, af<span class=\"_ _2\"></span>wikkelingsk<span class=\"_ _2\"></span>osten en <span class=\"_ _26\"></span>winsten <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verliezen <span class=\"_ _26\"></span>van inperking<span class=\"_ _2\"></span> worden<span class=\"_ _2\"></span> onmiddellijk in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening opgenom<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span> Ontslagvergoedingen <span class=\"_ _2\"></span>(vervroegde p<span class=\"_ _2\"></span>ensioenplannen e<span class=\"_ _2\"></span>n andere verplichtingen bi<span class=\"_ _2\"></span>j ontslag) Deze vergoedin<span class=\"_ _2\"></span>gen ontstaa<span class=\"_ _2\"></span>n als gevolg <span class=\"_ _2\"></span>van een beslis<span class=\"_ _2\"></span>sing van<span class=\"_ _2\"></span> de groep<span class=\"_ _2\"></span> om de te<span class=\"_ _2\"></span>werkstelling <span class=\"_ _2\"></span>van een werknemer <span class=\"_ _56\"></span>of <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>groep <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rknemers<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>be\u00ebindig<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>v\u00f3\u00f3r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>normale <span class=\"_ _26\"></span>pensioendatum <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>gevolg van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beslissing <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>werknemer <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>vrijwillig <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>tewerkst<span class=\"_ _0\"></span>elling <span class=\"_ _0\"></span>stop <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>zetten <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>ruil <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>deze vergoedingen. Deze vergoedingen worden als een <span class=\"_ _0\"></span>verplichting en als <span class=\"_ _0\"></span>kost opgenomen op <span class=\"_ _0\"></span>de vroegste van volgende data: <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ogenblik dat <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep het <span class=\"_ _1c\"></span>aanbod van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>vergoedingen niet <span class=\"_ _0\"></span>langer <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>terugtrekken,<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>een h<span class=\"_ _2\"></span>erstructureringsk<span class=\"_ _2\"></span>ost <span class=\"_ _2\"></span>opneemt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>IAS <span class=\"_ _26\"></span>37 V<span class=\"_ _2\"></span>oorzieningen<span class=\"_ _2\"></span> en <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>ntslagvergo<span class=\"_ _2\"></span>edingen <span class=\"_ _31\"> </span>betreft. <span class=\"_ _1e\"> </span>Indien <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>vergoedingen <span class=\"_ _31\"> </span>verbonden <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de toekomst, <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>niet <span class=\"_ _27\"> </span>als <span class=\"_ _27\"> </span>ontslagv<span class=\"_ _2\"></span>ergoedingen <span class=\"_ _20\"> </span>beschouwd <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>aar <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>vergoedingen <span class=\"_ _20\"> </span>na uitdiensttreding.<span class=\"_ _6d\"> </span><span class=\"_ _2\"></span> Kortetermijn- en lan<span class=\"_ _2\"></span>gtermijnpersone<span class=\"_ _2\"></span>elsbeloningen Kortetermijn- <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>langete<span class=\"_ _2\"></span>rmijnpersoneelsbelonin<span class=\"_ _2\"></span>gen <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>niet <span class=\"_ _2a\"> </span>verdisconteerd <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>worden<span class=\"_ _2\"></span> opgenomen wannee<span class=\"_ _2\"></span>r de daarmee <span class=\"_ _2\"></span>verband houdende<span class=\"_ _2\"></span> dienst wordt verricht.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbare <span class=\"_ _2\"></span>of f<span class=\"_ _2\"></span>eitelijke <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erplichting <span class=\"_ _26\"></span>heeft voor <span class=\"_ _2\"></span>geleverde <span class=\"_ _26\"></span>diensten van<span class=\"_ _2\"></span> werknemers<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>indien <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>verplichting <span class=\"_ _25\"></span>betrouwbaar <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>bepaald, <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>verplichting opgenomen <span class=\"_ _29\"> </span>voor <span class=\"_ _1f\"> </span>het <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>bedrag <span class=\"_ _29\"> </span>dat <span class=\"_ _1f\"> </span>als <span class=\"_ _1f\"> </span>een <span class=\"_ _1f\"> </span>kortetermijnbonus <span class=\"_ _1f\"> </span>in <span class=\"_ _29\"> </span>co<span class=\"_ _0\"></span>ntanten <span class=\"_ _29\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>ee<span class=\"_ _0\"></span>n winstdelingsregeling<span class=\"_ _2\"></span> zal worden uitbetaald<span class=\"_ _2\"></span>. (R) Belastin<span class=\"_ _2\"></span>gen op het resultaa<span class=\"_ _2\"></span>t Belastingen op het resultaa<span class=\"_ _2\"></span>t van het boekjaar omvatten<span class=\"_ _2\"></span> de verschuldigde en uitgestelde belasting<span class=\"_ _2\"></span>en. De <span class=\"_ _33\"> </span>belastingen  wo<span class=\"_ _0\"></span>rden  geboekt <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _33\"> </span>tenzij <span class=\"_ _33\"> </span>ze <span class=\"_ _33\"> </span>betrekking <span class=\"_ _33\"> </span>hebben  op elementen <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>nmiddellij<span class=\"_ _2\"></span>k <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _31\"> </span>vermogen <span class=\"_ _31\"> </span>of <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>niet-gerealiseerde <span class=\"_ _32\"></span>resultaten <span class=\"_ _31\"> </span>worden geboekt, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>geval <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>vermogen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>niet<span class=\"_ _0\"></span>-gerealiseerde resultaten, <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _56\"></span>worden gebo<span class=\"_ _2\"></span>ekt, <span class=\"_ _26\"></span>die in <span class=\"_ _26\"></span>dat <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>tegen<span class=\"_ _2\"></span>over goodwill. Belastingen van<span class=\"_ _2\"></span> het boekja<span class=\"_ _2\"></span>ar omvatten de <span class=\"_ _2\"></span>verwachte b<span class=\"_ _2\"></span>elastingschuld op het<span class=\"_ _2\"></span> belastbaar ink<span class=\"_ _2\"></span>omen van het <span class=\"_ _50\"></span>jaar, <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>makend <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>ogenblik <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>afsluiting <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>kracht <span class=\"_ _25\"></span>zijnde <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>aangekondigde belastingpercentag<span class=\"_ _2\"></span>es, <span class=\"_ _26\"></span>en al<span class=\"_ _26\"></span>le aan<span class=\"_ _2\"></span>passingen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de b<span class=\"_ _2\"></span>elastingschulden <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>vorige <span class=\"_ _26\"></span>jaren. <span class=\"_ _26\"></span>Het b<span class=\"_ _2\"></span>edrag <span class=\"_ _26\"></span>van de te b<span class=\"_ _2\"></span>etalen of <span class=\"_ _2\"></span>terug te<span class=\"_ _2\"></span> vorderen <span class=\"_ _2\"></span>belastingen<span class=\"_ _2\"></span> op ten <span class=\"_ _26\"></span>hoo<span class=\"_ _0\"></span>gste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar is<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>beste in<span class=\"_ _2\"></span>schatting <span class=\"_ _2\"></span>van het verwachte <span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etalen <span class=\"_ _2\"></span>of teru<span class=\"_ _2\"></span>g te <span class=\"_ _2\"></span>vorderen bedra<span class=\"_ _2\"></span>g en<span class=\"_ _2\"></span> weerspi<span class=\"_ _2\"></span>egelt d<span class=\"_ _2\"></span>e onze<span class=\"_ _2\"></span>kerheid m<span class=\"_ _2\"></span>et betr<span class=\"_ _2\"></span>ekking tot<span class=\"_ _2\"></span> belastingen, indien <span class=\"_ _2\"></span>van toepassing<span class=\"_ _2\"></span>.  Uitgestelde b<span class=\"_ _2\"></span>elastingvorde<span class=\"_ _2\"></span>ringen en <span class=\"_ _2\"></span>-schulden <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>op basis <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e balan<span class=\"_ _2\"></span>smethode, vo<span class=\"_ _2\"></span>or tijdelijke <span class=\"_ _2f\"> </span>verschillen<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>tussen <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>fiscale <span class=\"_ _2f\"> </span>basis <span class=\"_ _2d\"> </span>en <span class=\"_ _2e\"> </span>de <span class=\"_ _2f\"> </span>boekwaard<span class=\"_ _2\"></span>e <span class=\"_ _2f\"> </span>voor <span class=\"_ _2f\"> </span>financi\u00eble rapporteringsdoeleind<span class=\"_ _2\"></span>en, <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>dit zowel <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>als schu<span class=\"_ _2\"></span>lden. <span class=\"_ _26\"></span>Voo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>volgende <span class=\"_ _26\"></span>tijdelijke <span class=\"_ _2\"></span>verschillen<span class=\"_ _2\"></span> worden  geen  uitgestelde  belastingen  geboekt:  de  belastbare  tijdelijk<span class=\"_ _2\"></span>e  verschillen  bij  de <span class=\"_ _33\"> </span>initi\u00eble opname <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>goodwill, <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>initi\u00eble <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>ac<span class=\"_ _2\"></span>tiva <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>schulden <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>transactie <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>geen bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>geen <span class=\"_ _32\"></span>invloed <span class=\"_ _32\"></span>hebben <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>fiscale <span class=\"_ _32\"></span>resultaat <span class=\"_ _32\"></span>en verschillen <span class=\"_ _20\"> </span>met <span class=\"_ _27\"> </span>betrekkin<span class=\"_ _26\"></span>g <span class=\"_ _27\"> </span>tot <span class=\"_ _27\"> </span>investeringen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>mate <span class=\"_ _27\"> </span>dat <span class=\"_ _20\"> </span>een tegenboeking <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>nabij<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>toekomst<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>onwaarschijnlijk <span class=\"_ _29\"> </span>is. <span class=\"_ _1d\"> </span>Uitgestelde<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>belasti<span class=\"_ _2\"></span>ngvorderingen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>-<span class=\"_ _6d\"> </span>verplichtingen worden gewaardeerd tegen de belastin<span class=\"_ _2\"></span>gtarieven die naar verwachting van toepassing zullen <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vo<span class=\"_ _0\"></span>rdering <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>de v<span class=\"_ _2\"></span>erplichting <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>afgewikkeld,<span class=\"_ _2\"></span> gebaseerd op belastingtari<span class=\"_ _2\"></span>even en belastingwetten die aangekondigd en/of goedgekeurd werden op balansdatum, en <span class=\"_ _2\"></span>weerspieg<span class=\"_ _2\"></span>elt de onzekerh<span class=\"_ _2\"></span>eid met betrekking<span class=\"_ _26\"></span> tot belastingen, in<span class=\"_ _2\"></span>dien van toepassing.<span class=\"_ _6d\"> </span> Een <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingv<span class=\"_ _2\"></span>ordering <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>enkel <span class=\"_ _0\"></span>opgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>waarschijnlijk <span class=\"_ _0\"></span>is dat <span class=\"_ _1e\"> </span>toekomstige <span class=\"_ _1e\"> </span>belastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>waartegen <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verrekenbare<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdelijke verschillen,  de<span class=\"_ _2\"></span>  ongebruikte  belas<span class=\"_ _2\"></span>tingtegoeden<span class=\"_ _2\"></span>  en  de  ongebruikte <span class=\"_ _1b\"> </span>overgedragen  fiscale <span class=\"_ _1b\"> </span>verliezen kunnen <span class=\"_ _30\"> </span>verrekend <span class=\"_ _30\"> </span>worden. <span class=\"_ _2a\"> </span>De <span class=\"_ _2b\"> </span>uitgestelde <span class=\"_ _30\"> </span>bela<span class=\"_ _2\"></span>stingvorderingen <span class=\"_ _2a\"> </span>worden <span class=\"_ _30\"> </span>herzien <span class=\"_ _30\"> </span>op <span class=\"_ _30\"> </span>elke afsluitingsdatum<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>mate dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>langer <span class=\"_ _26\"></span>waarschijnlijk <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>desbetreffend<span class=\"_ _2\"></span>e belastingvoordeel zal <span class=\"_ _2\"></span>worden gerealis<span class=\"_ _2\"></span>eerd. Uitgestelde <span class=\"_ _37\"> </span>belastingvord<span class=\"_ _2\"></span>eringen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>-schuld<span class=\"_ _2\"></span>en <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>g<span class=\"_ _2\"></span>esaldeerd <span class=\"_ _37\"> </span>indien <span class=\"_ _37\"> </span>er <span class=\"_ _2a\"> </span>een <span class=\"_ _3a\"> </span>we<span class=\"_ _0\"></span>ttelijk afdwingbaar <span class=\"_ _26\"></span>recht <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>huidige <span class=\"_ _26\"></span>belastingschulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-vorderingen <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>salderen, <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>betrekking<span class=\"_ _2\"></span> hebben op <span class=\"_ _0\"></span>belastingen geheven door <span class=\"_ _0\"></span>dezelfde belastingautoriteit in <span class=\"_ _0\"></span>dezelfde belastingverschuldig<span class=\"_ _2\"></span>de entiteit, of <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>verschillende o<span class=\"_ _0\"></span>ndernemingen<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>doel <span class=\"_ _0\"></span>hebben om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>belastingschulden en  -vorderingen <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>nettobasis <span class=\"_ _1c\"></span>af <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>handelen <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>belastingvorderingen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>-schulden <span class=\"_ _1c\"></span>gelijktijdig zullen realiseren.<span class=\"_ _2\"></span> Bijkomende belastingen op het resultaat <span class=\"_ _0\"></span>die voortvloeien uit de uitkering van <span class=\"_ _0\"></span>dividenden worden op hetzelfde ogenblik g<span class=\"_ _2\"></span>eboekt als de <span class=\"_ _2\"></span>verplichting om he<span class=\"_ _2\"></span>t betreffende vo<span class=\"_ _2\"></span>ordeel te be<span class=\"_ _2\"></span>talen.<span class=\"_ _6d\"> </span>(S) Handels- en o<span class=\"_ _2\"></span>verige schulde<span class=\"_ _2\"></span>n  Handels- <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>overige <span class=\"_ _27\"> </span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _27\"> </span>worden <span class=\"_ _27\"> </span>gewaarde<span class=\"_ _2\"></span>erd <span class=\"_ _20\"> </span>tegen <span class=\"_ _27\"> </span>re\u00eble <span class=\"_ _27\"> </span>waarde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>nadien <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de afgeschreven kos<span class=\"_ _2\"></span>tprijs.<span class=\"_ _6d\"> </span>(T) Omzet Omzet <span class=\"_ _1f\"> </span> Het <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>ijfstappen<span class=\"_ _2\"></span>model <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>toegepast <span class=\"_ _31\"> </span>om <span class=\"_ _32\"></span>opbrengsten <span class=\"_ _32\"></span>uit <span class=\"_ _31\"> </span>contracten <span class=\"_ _32\"></span>aangegaan <span class=\"_ _32\"></span>met <span class=\"_ _31\"> </span>klanten <span class=\"_ _32\"></span>te erkennen. De groep erkent omzet als het bedrag dat een <span class=\"_ _0\"></span>onderneming verwacht<span class=\"_ _2\"></span> te ontvangen in ruil voor de levering <span class=\"_ _2\"></span>van goederen of di<span class=\"_ _2\"></span>ensten aan een kla<span class=\"_ _2\"></span>nt. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verkoop van goede<span class=\"_ _2\"></span>ren </span></span>Het <span class=\"_ _25\"></span>merendeel <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>bestaat <span class=\"_ _50\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goeder<span class=\"_ _2\"></span>en. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>producten worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>algemeen <span class=\"_ _0\"></span>rechtstreeks <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>via <span class=\"_ _1c\"></span>distribute<span class=\"_ _2\"></span>urs <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>klant <span class=\"_ _0\"></span>verkocht. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>15 <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de erkenning v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>omzet <span class=\"_ _0\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>verwerven v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>controle <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>goederen. <span class=\"_ _0\"></span>Het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>van opname is <span class=\"_ _2\"></span>afhankelijk van <span class=\"_ _26\"></span>de contractuele ver<span class=\"_ _2\"></span>koopcondities, <span class=\"_ _2\"></span>gekend als <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>Internationale <span class=\"_ _2\"></span>commerci\u00eble voorwaarden\u201d <span class=\"_ _1c\"></span>(Incoterm<span class=\"_ _2\"></span>s). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>timing <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>erkenning <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>niet <span class=\"_ _50\"></span>significan<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>verschillend van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>overdracht <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>risico\u2019<span class=\"ff2\">s <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>verbonden <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>eigendom. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goederen, </span>inclusief <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>vervoer <span class=\"_ _50\"></span>ervan, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>gekwalificeerd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>als <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>afzonderlijke <span class=\"_ _50\"></span>prestatieverplichting<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>terwijl het <span class=\"_ _2\"></span>transport <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>goederen <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>als <span class=\"_ _26\"></span>een afzonde<span class=\"_ _2\"></span>rlijke <span class=\"_ _26\"></span>dienstverlening <span class=\"_ _26\"></span>wordt be<span class=\"_ _2\"></span>schouwd. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>kosten<span class=\"_ _2\"></span> van  he<span class=\"_ _2\"></span>t  tr<span class=\"_ _2\"></span>ansport <span class=\"_ _1b\"> </span>worden <span class=\"_ _1e\"> </span>te<span class=\"_ _0\"></span>n <span class=\"_ _1b\"> </span>laste <span class=\"_ _1b\"> </span>genomen <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>onderdeel <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  d<span class=\"_ _26\"></span>e  prestatieverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>e goederen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>leveren. <span class=\"_ _1c\"></span>In <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _0\"></span><span class=\"ff3\">\u2018Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies\u2019 <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>installatie v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> </span>de <span class=\"_ _1c\"></span>machine <span class=\"_ _1c\"></span>bij <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>aparte <span class=\"_ _1c\"></span>prestatie<span class=\"_ _2\"></span>verplichting <span class=\"_ _1c\"></span>gezien <span class=\"_ _1c\"></span>aangezien <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de klant <span class=\"_ _50\"></span>of <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>externe <span class=\"_ _50\"></span>partij <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>uitgevoerd. <span class=\"_ _50\"></span>Echter, <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>betrekking <span class=\"_ _50\"></span>tot <span class=\"_ _50\"></span>deze installatie wordt als nie<span class=\"_ _2\"></span>t-signifi<span class=\"_ _2\"></span>cant beschouwd. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verlenen van dien<span class=\"_ _2\"></span>sten </span></span>Het <span class=\"_ _32\"></span>bedrag <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>omzet <span class=\"_ _25\"></span>uit <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>verlenen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>diensten <span class=\"_ _25\"></span>wordt <span class=\"_ _32\"></span>niet <span class=\"_ _25\"></span>afzonderlijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening omdat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>momenteel een <span class=\"_ _0\"></span>insignifican<span class=\"_ _2\"></span>t <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de totale omzet van de gr<span class=\"_ _2\"></span>oep vertegenwo<span class=\"_ _2\"></span>ordigt. De <span class=\"_ _2\"></span>verkoop van <span class=\"_ _26\"></span>diensten k<span class=\"_ _2\"></span>walificeert <span class=\"_ _2\"></span>als e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>afzonderlijke <span class=\"_ _2\"></span>prestatieverplich<span class=\"_ _2\"></span>ting, <span class=\"_ _2\"></span>waarbij <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt erkend <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>klant <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>verwerft <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>diensten, <span class=\"_ _26\"></span>wat <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bepaald <span class=\"_ _26\"></span>tijdstip of <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>bepaalde <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>elke <span class=\"_ _1c\"></span>prestatieverplichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>waaraan <span class=\"_ _1c\"></span>voldaan <span class=\"_ _1c\"></span>is, <span class=\"_ _1c\"></span>dient <span class=\"_ _50\"></span>de omzet <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>erkend <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vooruitgang<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ten <span class=\"_ _1c\"></span>opzichte v<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>olledige voltooiing <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>eten op <span class=\"_ _1c\"></span>het einde van elke v<span class=\"_ _2\"></span>erslagperiod<span class=\"_ _2\"></span>e. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Projecten </span></span>Voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>uit <span class=\"_ _50\"></span>projecten <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>omzetbedrag <span class=\"_ _1c\"></span>bepaald <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vooruitgang <span class=\"_ _1c\"></span>gemaakt<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>oog <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>volledig <span class=\"_ _26\"></span>voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>tieverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>projecten<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>hebben <span class=\"_ _26\"></span>meestal <span class=\"_ _2\"></span>een levensduur van <span class=\"_ _2\"></span>minder dan een jaar.<span class=\"_ _2\"></span>  Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>met <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>kunnen <span class=\"_ _1d\"> </span>handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>volumekortingen,<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>klant<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>worden toegekend <span class=\"_ _26\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>geleverde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olumes <span class=\"_ _26\"></span>bepaalde <span class=\"_ _26\"></span>drempels <span class=\"_ _2\"></span>overschrijd<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>omvatten. <span class=\"_ _2\"></span>In <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>gevallen bevat <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>eprijs <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding, <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>re\u00eble waarde, zal als<span class=\"_ _2\"></span> onderdeel v<span class=\"_ _2\"></span>an de transactiepri<span class=\"_ _2\"></span>js in rekening<span class=\"_ _2\"></span> worden gebracht bij<span class=\"_ _2\"></span> het erkenn<span class=\"_ _2\"></span>en van de<span class=\"_ _2\"></span> omzet, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>dit <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _1e\"> </span>contract, <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>middel <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>inschatting <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kans <span class=\"_ _1e\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>korting <span class=\"_ _31\"> </span>of teruggave zich zal reali<span class=\"_ _2\"></span>seren. Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>kunnen  v<span class=\"_ _0\"></span>oorraad  in <span class=\"_ _1d\"> </span>consignatie<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>bevatten.  De <span class=\"_ _33\"> </span>producten <span class=\"_ _33\"> </span>worden verzonden <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgeslagen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>eigen of <span class=\"_ _2\"></span>gehuurde <span class=\"_ _2\"></span>silo\u2019s <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>enkel erkend wann<span class=\"_ _2\"></span>eer <span class=\"_ _2\"></span>de go<span class=\"_ _2\"></span>ederen <span class=\"_ _2\"></span>daadwerkelijk <span class=\"_ _26\"></span>worden afgeno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De ver<span class=\"_ _2\"></span>koopprijs <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>de op dat moment geld<span class=\"_ _2\"></span>ende marktprijs zijn.<span class=\"_ _2\"></span> Financi\u00eble opbreng<span class=\"_ _2\"></span>sten Financi\u00eble <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>pbrengsten <span class=\"_ _33\"> </span>omv<span class=\"_ _0\"></span>atten <span class=\"_ _1d\"> </span>ontvangen<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>interesten <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>ge\u00efnvesteerde <span class=\"_ _1d\"> </span>fondsen, <span class=\"_ _1d\"> </span>dividenden,<span class=\"_ _26\"></span> positieve <span class=\"_ _31\"> </span>wisselkoersresultaten, <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>pbrengsten <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>afgeleide <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _31\"> </span>instrumenten, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>geen <span class=\"_ _31\"> </span>deel uitmaken <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>boekhoudkundige afdekkingsrelatie, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>doorfacturatie <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>financieringskosten<span class=\"_ _2\"></span> verbonden aan de ver<span class=\"_ _2\"></span>koop van weef<span class=\"_ _2\"></span>machines. Interestopbrengst<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>resultaat <span class=\"_ _0\"></span>genomen <span class=\"_ _0\"></span>naargelang <span class=\"_ _0\"></span>ze <span class=\"_ _1c\"></span>verworven <span class=\"_ _0\"></span>zijn, <span class=\"_ _1c\"></span>rekening <span class=\"_ _0\"></span>houdend met de effectie<span class=\"_ _2\"></span>ve opbrengstv<span class=\"_ _2\"></span>oet op het actiefbestan<span class=\"_ _26\"></span>ddeel.<span class=\"_ _6d\"> </span><span class=\"_ _0\"></span> Dividenden  worden <span class=\"_ _33\"> </span>opgenomen  in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening  o<span class=\"_ _0\"></span>p  het <span class=\"_ _33\"> </span>moment <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>ze  wo<span class=\"_ _0\"></span>rden toegekend aan de <span class=\"_ _2\"></span>onderneming. (U) Kosten Financi\u00eble kosten De <span class=\"_ _0\"></span>financi\u00eble kosten omvatten interestkosten v<span class=\"_ _0\"></span>an financi\u00eble <span class=\"_ _0\"></span>schulden, de <span class=\"_ _1c\"></span>interestcompon<span class=\"_ _2\"></span>ent <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de lease <span class=\"_ _1e\"> </span>betalingen, <span class=\"_ _1e\"> </span>het  af<span class=\"_ _2\"></span>wikkelen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de  v<span class=\"_ _2\"></span>erdiscontering<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>voorzieningen, <span class=\"_ _1e\"> </span>wisselkoersverliez<span class=\"_ _2\"></span>en, verliezen <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>afgeleide <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>instrumenten, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>geen <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>uitmaken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _50\"></span>boek<span class=\"_ _0\"></span>houdkund<span class=\"_ _2\"></span>ige afdekkingsrelatie, <span class=\"_ _2\"></span>en financierin<span class=\"_ _2\"></span>gskosten verbonden a<span class=\"_ _2\"></span>an de verkoop van <span class=\"_ _2\"></span>weefmachin<span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>. De <span class=\"_ _1c\"></span>interestkosten <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _1c\"></span>genomen <span class=\"_ _1c\"></span>naarmate <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlopen <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de effectieve inter<span class=\"_ _2\"></span>estvoet. (V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>(W) Winst per<span class=\"_ _2\"></span> aandeel De <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>presenteert <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>verwaterde <span class=\"_ _0\"></span>winst <span class=\"_ _1c\"></span>per <span class=\"_ _1c\"></span>aandeel <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelenkapitaal. Het <span class=\"_ _25\"></span>nettoresultaat <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>ge<span class=\"_ _2\"></span>woon <span class=\"_ _25\"></span>aandeel <span class=\"_ _32\"></span>is <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aandeelhouders <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>ennootschap <span class=\"_ _50\"></span>toe <span class=\"_ _32\"></span>te rekenen <span class=\"_ _1d\"> </span>winst <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>verlies <span class=\"_ _1d\"> </span>gedeeld <span class=\"_ _1d\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>gewogen <span class=\"_ _1d\"> </span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>aantal <span class=\"_ _1d\"> </span>g<span class=\"_ _0\"></span>ewone <span class=\"_ _1d\"> </span>aandelen <span class=\"_ _1d\"> </span>die gedurende de verslag<span class=\"_ _2\"></span>periode uitstaan, g<span class=\"_ _2\"></span>ecorrigeerd v<span class=\"_ _2\"></span>oor de aangehouden eig<span class=\"_ _26\"></span>en aandelen. Bij <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwaterde <span class=\"_ _50\"></span>winst <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>aandeel <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>aandeelhouders <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>de vennootschap <span class=\"_ _0\"></span>toe <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>rekenen <span class=\"_ _1c\"></span>winst <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>gewogen <span class=\"_ _0\"></span>gemiddelde <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelen die <span class=\"_ _50\"></span>gedurende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verslagperiode <span class=\"_ _50\"></span>uitstaan, <span class=\"_ _1c\"></span>gecorrigeerd <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>pote<span class=\"_ _0\"></span>nti\u00eble <span class=\"_ _1c\"></span>verwaterende <span class=\"_ _1c\"></span>effecten op de gewone aandel<span class=\"_ _2\"></span>en, welke de aan he<span class=\"_ _2\"></span>t manageme<span class=\"_ _2\"></span>nt toegekende aandel<span class=\"_ _2\"></span>enwarranten om<span class=\"_ _2\"></span>vatten.<span class=\"_ _6d\"> </span>(X) Gesegmenteerde<span class=\"_ _2\"></span> informatie Bedrijfssegment<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>componenten <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep die <span class=\"_ _1c\"></span>bedrijfsactiviteiten uitvoeren <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>die, <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>deze manier, opbrengsten <span class=\"_ _0\"></span>kunnen genereren en <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>kunnen oplopen, <span class=\"_ _0\"></span>inclusief opbrengsten en <span class=\"_ _0\"></span>kosten die <span class=\"_ _26\"></span>betrekking <span class=\"_ _26\"></span>hebben <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>elk <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>andere <span class=\"_ _26\"></span>componenten <span class=\"_ _56\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>groep. <span class=\"_ _2\"></span>Afzonderlijke<span class=\"_ _26\"></span> financi\u00eble <span class=\"_ _1c\"></span>infor<span class=\"_ _2\"></span>matie <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>beschikbaar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>regelmatige <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>ge\u00ebvalueerd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Executiv<span class=\"_ _2\"></span>e Committee\u201d <span class=\"_ _26\"></span>bij <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>nemen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>beslissingen <span class=\"_ _56\"></span>omtrent <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>toewijzen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iddelen <span class=\"_ _56\"></span>en het <span class=\"_ _56\"></span>ev<span class=\"_ _0\"></span>alueren <span class=\"_ _26\"></span>van de performantie. H<span class=\"_ _2\"></span>et \u201cExecutive<span class=\"_ _2\"></span> Committee\u201d word<span class=\"_ _2\"></span>t als \u201cchief <span class=\"_ _2\"></span>operating decision <span class=\"_ _2\"></span>maker\u201d beschouwd.<span class=\"ff2\"> </span>Bedrijfssegment<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>samengevoegd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>overeenstemming met <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>8 <span class=\"_ _1c\"></span><span class=\"ff4\">Operationele <span class=\"_ _0\"></span>segmenten</span> en <span class=\"_ _50\"></span>enkel <span class=\"_ _50\"></span>wanneer <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>segmenten <span class=\"_ _1c\"></span>identieke <span class=\"_ _50\"></span>economische <span class=\"_ _1c\"></span>karakteristieken <span class=\"_ _1c\"></span>vertonen <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de oorsprong <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>producten <span class=\"_ _50\"></span>en <span class=\"_ _1c\"></span>diensten, <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>aard <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>productieproces, <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>soort <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>categorie<span class=\"_ _2\"></span> van <span class=\"_ _50\"></span>klanten, <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>gebruikte <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>ethodes <span class=\"_ _1c\"></span>om <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>producten <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>verdelen<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>diensten <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>verlenen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de aard van het wett<span class=\"_ _2\"></span>elijk kader. Gesegmenteerde informati<span class=\"_ _2\"></span>e, <span class=\"_ _0\"></span>zoals <span class=\"_ _0\"></span>gepresenteerd aan het <span class=\"_ _0\"></span>\u201cExecutive <span class=\"_ _0\"></span>Committe<span class=\"_ _2\"></span>e\u201d <span class=\"_ _0\"></span>(inclusief de <span class=\"_ _0\"></span>winst en <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>gesegmenteerde <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>schulden), <span class=\"_ _1c\"></span>wordt <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgemaakt <span class=\"_ _1c\"></span>conform<span class=\"_ _2\"></span> de boekhoudprincip<span class=\"_ _2\"></span>es zoals beschre<span class=\"_ _2\"></span>ven in de samenv<span class=\"_ _2\"></span>atting van de materi\u00eble b<span class=\"_ _2\"></span>oekhoudprincipes.  Opbrengsten, <span class=\"_ _56\"></span>kosten <span class=\"_ _56\"></span>en <span class=\"_ _2\"></span>activa <span class=\"_ _56\"></span>worden <span class=\"_ _26\"></span>toegewezen <span class=\"_ _56\"></span>aan <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>bedrijfssegmenten <span class=\"_ _26\"></span>in <span class=\"_ _56\"></span>die <span class=\"_ _26\"></span>mate <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>items van <span class=\"_ _26\"></span>opbrengsten, <span class=\"_ _56\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _56\"></span>activ<span class=\"_ _0\"></span>a <span class=\"_ _56\"></span>direct <span class=\"_ _26\"></span>toewijsbaar <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>redelijke <span class=\"_ _56\"></span>wijze <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>toegewezen <span class=\"_ _56\"></span>wo<span class=\"_ _0\"></span>rden aan <span class=\"_ _1b\"> </span>de  b<span class=\"_ _2\"></span>edrijfssegmenten<span class=\"_ _2\"></span>. <span class=\"_ _1b\"> </span>De  transf<span class=\"_ _2\"></span>erprijzen <span class=\"_ _1e\"> </span>voor  tran<span class=\"_ _2\"></span>sacties  tus<span class=\"_ _2\"></span>sen  b<span class=\"_ _2\"></span>edrijfssegmenten <span class=\"_ _1e\"> </span>worden bepaald op een gelij<span class=\"_ _2\"></span>kaardige mani<span class=\"_ _2\"></span>er als voor transac<span class=\"_ _2\"></span>ties met derden.<span class=\"_ _2\"></span> (Y) Wijzigingen van<span class=\"_ _2\"></span> de boekh<span class=\"_ _2\"></span>oudprincipes en toel<span class=\"_ _2\"></span>ichtingen De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>wijzigingen en <span class=\"_ _0\"></span>jaarlijkse <span class=\"_ _0\"></span>verbeteringen <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>eerst <span class=\"_ _0\"></span>verplicht v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>toepassing voor het <span class=\"_ _50\"></span>boekjaar <span class=\"_ _1c\"></span>startend <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>1 <span class=\"_ _1c\"></span>januari <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>aangenomen <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>Europese <span class=\"_ _1c\"></span>Unie. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>hadden geen significante<span class=\"_ _2\"></span> impact op de fin<span class=\"_ _2\"></span>anci\u00eble staten <span class=\"_ _2\"></span>van de groe<span class=\"ls26\">p:</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">IFRS 17 <span class=\"ff4\">Verzekeringscon<span class=\"_ _2\"></span>tracten<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>IAS <span class=\"_ _25\"></span>8 <span class=\"_ _32\"></span><span class=\"ff4\">Grondslagen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"> </span>financi\u00eble <span class=\"_ _25\"></span>verslaggeving, <span class=\"_ _25\"></span>schattingswijzigin<span class=\"_ _2\"></span>gen <span class=\"_ _25\"></span>en </span></span></span>fouten: definitie van<span class=\"_ _2\"></span> schattingen<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1 <span class=\"_ _29\"> </span><span class=\"ff4\">Presentatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>IFRS-Practice <span class=\"_ _29\"> </span>Statement <span class=\"_ _29\"> </span>2: </span></span></span>informatieverschaffin<span class=\"_ _2\"></span>g over grondslagen voo<span class=\"_ _2\"></span>r financi\u00eb<span class=\"_ _2\"></span>le verslaggeving \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _50\"></span>IAS <span class=\"_ _1c\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen: <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrek<span class=\"_ _2\"></span>king <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>activa </span></span></span>en passiva die voo<span class=\"_ _2\"></span>rtvloeien uit \u00e9\u00e9n enk<span class=\"_ _2\"></span>ele transactie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span><span class=\"ff4\">Verzekeringscontracten: <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _1c\"></span>toepassing <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>9 <span class=\"_ _25\"></span>- </span></span></span>Vergelijkende infor<span class=\"_ _2\"></span>matie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>IAS <span class=\"_ _1c\"></span>12 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Internationale <span class=\"_ _0\"></span>Belastinghervorming <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _1c\"></span>- </span></span></span>Tweede pijler inkoms<span class=\"_ _2\"></span>tenbelasting<span class=\"_ _2\"></span> reglementering.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>De <span class=\"_ _27\"> </span>volgende <span class=\"_ _34\"> </span>nieuwe <span class=\"_ _34\"> </span>standaard<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>en <span class=\"_ _34\"> </span>wijzigingen<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>aan <span class=\"_ _34\"> </span>standaarden <span class=\"_ _27\"> </span>werden <span class=\"_ _34\"> </span>gepubliceerd <span class=\"_ _27\"> </span>en aangenomen <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Europese <span class=\"_ _26\"></span>Unie, <span class=\"_ _26\"></span>en zijn <span class=\"_ _26\"></span>voor h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>eerst <span class=\"_ _26\"></span>verplicht <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>boekjaar<span class=\"_ _2\"></span> startend op 1 januari<span class=\"_ _2\"></span> 2024: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>IFRS <span class=\"_ _37\"> </span>16 <span class=\"_ _37\"> </span><span class=\"ff6\">Leaseovereenkoms<span class=\"_ _2\"></span>ten: <span class=\"_ _37\"> </span>Leaseverplichting<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>een <span class=\"_ _3a\"> </span>\u201cSale<span class=\"_ _0\"></span><span class=\"ff4\">-<span class=\"ls64\">and</span>-<span class=\"_ _6d\"> </span></span></span></span></span>Leaseback\u201d<span class=\"ff2\">  </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1: <span class=\"_ _29\"> </span><span class=\"ff4\">Presen<span class=\"_ _2\"></span>tatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>jaarrekening: <span class=\"_ _29\"> </span>classifica<span class=\"_ _2\"></span>tie <span class=\"_ _29\"> </span>van <span class=\"_ _1d\"> </span>schulden <span class=\"_ _29\"> </span>als </span></span></span>kortlopend<span class=\"ff2\"> </span>of langlopend<span class=\"_ _2\"></span> <span class=\"ff2\"> </span>De <span class=\"_ _1d\"> </span>groep <span class=\"_ _1d\"> </span>heeft <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1d\"> </span>gewijzigde <span class=\"_ _33\"> </span>standaarden <span class=\"_ _33\"> </span>niet <span class=\"_ _29\"> </span>t<span class=\"_ _2\"></span>oegepast <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerde financi\u00eble staten van 2023.<span class=\"_ _2\"></span> Deze nieuwe standaarden worden moment<span class=\"_ _2\"></span>eel door de groep beoordeeld en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>ogenblik <span class=\"_ _2\"></span>verwacht <span class=\"_ _26\"></span>de gro<span class=\"_ _2\"></span>ep <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>nieuwe <span class=\"_ _26\"></span>standaarden <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>significante <span class=\"_ _26\"></span>impact <span class=\"_ _2\"></span>zullen<span class=\"_ _2\"></span> hebben op de financi\u00eble<span class=\"_ _2\"></span> staten van de gr<span class=\"_ _2\"></span>oep. De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _26\"></span>van IAS <span class=\"_ _2\"></span>7 <span class=\"ff4\">H<span class=\"_ _2\"></span>et k<span class=\"_ _2\"></span>asstroomoverzich<span class=\"_ _2\"></span>t<span class=\"ff2\"> en <span class=\"_ _2\"></span>IFRS <span class=\"_ _26\"></span>7 <span class=\"ff4 ls1a\">Financi\u00eble instrumenten: <span class=\"_ _2\"></span>toelichtingen </span></span></span></span></span>omtrent financiering<span class=\"_ _2\"></span>sregelingen vo<span class=\"_ _2\"></span>or leveranciers<span class=\"ff2\">  </span>De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>IAS <span class=\"_ _37\"> </span>21 <span class=\"_ _3a\"> </span><span class=\"ff4\">D<span class=\"_ _0\"></span>e <span class=\"_ _37\"> </span>effecten <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>wijzigingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>wisselkoersen: <span class=\"_ _3a\"> </span>gebrek <span class=\"_ _37\"> </span>aan </span></span></span>uitwisselbaarheid<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>nv <span class=\"_ _1e\"> </span>(hierna <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>\u201cvennootschap\u201d), <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>moedermaatschappij, <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>onderneming<span class=\"_ _2\"></span> waarvan <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>maatschappelijke <span class=\"_ _25\"></span>zetel <span class=\"_ _25\"></span>gelegen <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>Belgi\u00eb. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _50\"></span>jaarrekening <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>het boekjaar <span class=\"_ _50\"></span>afgesloten <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>omvat <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>vennootschap <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>dochterondern<span class=\"_ _2\"></span>emingen (hierna gezamenlijk de \u201cgroep\u201d) en <span class=\"_ _0\"></span>de belangen van de <span class=\"_ _0\"></span>groep in o<span class=\"_ _0\"></span>nderneminge<span class=\"_ _2\"></span>n onder gezamenlijke controle. De <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>jaarrekening <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>goedgekeurd <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _50\"></span>publicatie <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>raad <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>bestuur <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>Tessenderlo Group nv op dinsdag <span class=\"_ _2\"></span>26 maart 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "Tessenderlo  Group  nv  (hierna  de  \u201cvennootschap\u201d)",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Tessenderlo  Group  nv",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Tessenderlo  Group  nv",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "nv",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Belgi\u00eb",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "De geconsolideerde jaarrekening voor het boekjaar afgesloten op 31 december 2023 omvat de vennootschap en zijn dochterondernemingen (hierna gezamenlijk de \u201cgroep\u201d) en de belangen van de groep in ondernemingen onder gezamenlijke controle. ",
   "dimensions": {
    "concept": "ifrs-full:PeriodCoveredByFinancialStatements",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "(A) Overeenstemm<span class=\"_ _2\"></span>ingsverklaring De <span class=\"_ _31\"> </span>geconsolideerde <span class=\"_ _32\"></span>jaarrekening <span class=\"_ _32\"></span>is <span class=\"_ _1e\"> </span>opgesteld <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>overeenstemming <span class=\"_ _31\"> </span>met <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>International <span class=\"_ _31\"> </span>Financial<span class=\"_ _26\"></span> Reporting <span class=\"_ _1c\"></span>Standards <span class=\"_ _1c\"></span>(IFRS) <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>zijn <span class=\"_ _1c\"></span>vastgesteld <span class=\"_ _50\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>\u201cInternational <span class=\"_ _1c\"></span>Accounting <span class=\"_ _1c\"></span>Standards <span class=\"_ _1c\"></span>Board\u201d (IASB) zoals aang<span class=\"_ _2\"></span>enomen door de Eur<span class=\"_ _2\"></span>opese Unie.<span class=\"_ _6d\"> </span>Verklaring over het getro<span class=\"_ _0\"></span>uw beeld van de jaarreke<span class=\"_ _0\"></span>ningen en het getrouw overzicht in het jaa<span class=\"_ _0\"></span>rverslag <span class=\"_ _0\"></span> De he<span class=\"_ _2\"></span>er Luc <span class=\"_ _26\"></span>Tack (CEO) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>heer Miguel <span class=\"_ _26\"></span>de Potter <span class=\"_ _26\"></span>(CFO) verklaren, <span class=\"_ _26\"></span>in naam <span class=\"_ _26\"></span>en voor r<span class=\"_ _2\"></span>ekening <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de vennootschap, dat, <span class=\"_ _2\"></span>voor zover hen bek<span class=\"_ _2\"></span>end,  a)<span class=\"ff8 ls0\"> <span class=\"_ _6c\"> </span><span class=\"ff2\">de <span class=\"_ _1d\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>jaarrekenin<span class=\"_ _2\"></span>gen, <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>opgesteld <span class=\"_ _33\"> </span>overeenkomstig <span class=\"_ _33\"> </span>International </span></span>Financial  Reporting <span class=\"_ _33\"> </span>Standards  (IFRS), <span class=\"_ _33\"> </span>zoals <span class=\"_ _33\"> </span>aanvaar<span class=\"_ _2\"></span>d <span class=\"_ _4f\"> </span>binnen <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>Europese  Unie, <span class=\"_ _33\"> </span>een getrouw <span class=\"_ _1c\"></span>beeld <span class=\"_ _50\"></span>geven <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>vermogen, <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>toestand, <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>resultaten, van  het  o<span class=\"_ _0\"></span>verzicht  van  de  gerealiseerde  en  niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e  resultaten  en  v<span class=\"_ _0\"></span>an  het kasstroomoverzicht <span class=\"_ _38\"> </span>van <span class=\"_ _28\"> </span>de <span class=\"_ _28\"> </span>emit<span class=\"_ _2\"></span>tent, <span class=\"_ _28\"> </span>en <span class=\"_ _28\"> </span>de <span class=\"_ _38\"> </span>in <span class=\"_ _28\"> </span>de <span class=\"_ _28\"> </span>consolidatie <span class=\"_ _28\"> </span>opgenomen<span class=\"_ _26\"></span> ondernemingen;  b)<span class=\"ff8 ls0\"> <span class=\"_ _49\"> </span><span class=\"ff2\">het <span class=\"_ _1e\"> </span>managementverslag <span class=\"_ _31\"></span>over <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>getrouw <span class=\"_ _31\"> </span>overzicht </span></span>geeft <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>ontwikkeling <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>resultaten <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>bedrijf <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>positie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de emittent <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>consolidatie <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>ondernemingen, <span class=\"_ _0\"></span>evenals <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>beschrijving van de voornaamst<span class=\"_ _2\"></span>e risico's en <span class=\"_ _2\"></span>onzekerheden waarmee zij ge<span class=\"_ _2\"></span>confronteerd w<span class=\"_ _2\"></span>orden. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "(B) Voorstellin<span class=\"_ _2\"></span>gsbasis De jaarrekening wordt uitgedrukt in euro, <span class=\"_ _0\"></span>die de functionele munt <span class=\"_ _0\"></span>is van de <span class=\"_ _0\"></span>vennootschap, afgerond<span class=\"_ _2\"></span> naar <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>dichtstbijzijn<span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>waardoor <span class=\"_ _26\"></span>totalen <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>afwijken <span class=\"_ _26\"></span>door <span class=\"_ _26\"></span>afronding. <span class=\"_ _56\"></span>Ze <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>opgesteld op <span class=\"_ _31\"></span>basis <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>historische <span class=\"_ _32\"></span>kosten <span class=\"_ _31\"> </span>met <span class=\"_ _32\"></span>uitzondering <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>de <span class=\"_ _1e\"> </span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _31\"> </span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>de netto(verplichting<span class=\"_ _2\"></span>)/vordering <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>pensioenplannen <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>te <span class=\"_ _32\"></span>bereiken <span class=\"_ _32\"></span>doel, <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>lke <span class=\"_ _32\"></span>gewaardeerd worden <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>hun <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde. <span class=\"_ _32\"></span>Activa <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>groepen <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>aangehouden <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erkoop <span class=\"_ _32\"></span>worden gewaardeerd  aan  de  laag<span class=\"_ _2\"></span>ste  van  de  nettoboekwaard<span class=\"_ _2\"></span>e  en  de  re\u00eble  waarde  verminderd <span class=\"_ _1b\"> </span>met  de verkoopkosten.<span class=\"_ _2\"></span> De <span class=\"_ _31\"> </span>voorbereiding <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _31\"> </span>conform <span class=\"_ _31\"> </span>IFRS <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ereist <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>het <span class=\"_ _1e\"> </span>management <span class=\"_ _31\"> </span>beoordelingen,<span class=\"_ _2\"></span> schattingen <span class=\"_ _2\"></span>en verond<span class=\"_ _2\"></span>erstellingen <span class=\"_ _2\"></span>die van <span class=\"_ _2\"></span>invloed z<span class=\"_ _2\"></span>ijn op <span class=\"_ _2\"></span>de t<span class=\"_ _2\"></span>oepassing van <span class=\"_ _2\"></span>de b<span class=\"_ _2\"></span>oekhoudprincipes<span class=\"_ _2\"></span> en<span class=\"_ _2\"></span> de <span class=\"_ _25\"></span>gerapporteerde <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>schulden, <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>opbrengsten. <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>schattingen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gerelat<span class=\"_ _2\"></span>eerde veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _31\"></span>zijn <span class=\"_ _32\"></span>gebaseerd <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>ervaring <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>verscheidene <span class=\"_ _32\"></span>andere <span class=\"_ _32\"></span>factoren <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>eronderstel<span class=\"_ _2\"></span>d worden <span class=\"_ _50\"></span>redelijk <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>onder <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>omstandigheden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>resultaten <span class=\"_ _50\"></span>hiervan <span class=\"_ _50\"></span>vormen <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>basis <span class=\"_ _1c\"></span>voor <span class=\"_ _25\"></span>het beoordelen <span class=\"_ _26\"></span>van d<span class=\"_ _26\"></span>e waarde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>directe <span class=\"_ _26\"></span>wijze <span class=\"_ _2\"></span>blijken <span class=\"_ _26\"></span>uit <span class=\"_ _2\"></span>andere <span class=\"_ _26\"></span>bronnen. De uiteindelijke resul<span class=\"_ _2\"></span>taten kunn<span class=\"_ _2\"></span>en afwijken van deze schattin<span class=\"_ _2\"></span>gen. De  schattingen  en  onderliggende  veronders<span class=\"_ _2\"></span>tellingen  worden  voortdurend  her<span class=\"_ _2\"></span>zien.  Herzieningen betreffende <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>boekhoudkund<span class=\"_ _2\"></span>ige <span class=\"_ _32\"></span>schattingen <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>geboekt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>schatting werd <span class=\"_ _50\"></span>herzien <span class=\"_ _1c\"></span>(indien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>herziening <span class=\"_ _1c\"></span>enkel <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>impact<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>heeft <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>periode) <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>periode <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de herziening <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>toekomstige <span class=\"_ _32\"></span>periodes <span class=\"_ _32\"></span>(als <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>herziening <span class=\"_ _32\"></span>zowel <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>huidige <span class=\"_ _32\"></span>als <span class=\"_ _32\"></span>toekomstige <span class=\"_ _32\"></span>periodes be\u00efnvloedt). Beoordelingen<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>management <span class=\"_ _26\"></span>omtrent de<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>oepassing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>standaarden <span class=\"_ _26\"></span>die e<span class=\"_ _2\"></span>en sig<span class=\"_ _2\"></span>nificante<span class=\"_ _2\"></span> invloed <span class=\"_ _50\"></span>hebben <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>jaarrekening <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>schattingen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>significant<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>risico <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>belangrijke<span class=\"_ _2\"></span> correctie  in  h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span>  volg<span class=\"_ _2\"></span>ende  jaar <span class=\"_ _1b\"> </span>worden  bespr<span class=\"_ _2\"></span>oken  i<span class=\"_ _2\"></span>n  toelichting  33  -<span class=\"_ _2\"></span>  Kritisch<span class=\"_ _2\"></span>e  boekhoudkundig<span class=\"_ _2\"></span>e schattingen en o<span class=\"_ _2\"></span>ordeelsvormingen. De <span class=\"_ _1e\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>jaarrekening <span class=\"_ _31\"> </span>heeft <span class=\"_ _1e\"> </span>betrekking <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>toestand <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ennootschap <span class=\"_ _31\"> </span>v\u00f3\u00f3r <span class=\"_ _1e\"> </span>de winstverdeling <span class=\"_ _27\"> </span>van <span class=\"_ _34\"> </span>het <span class=\"_ _27\"> </span>boekjaar, <span class=\"_ _34\"> </span>die <span class=\"_ _27\"> </span>voorgesteld <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _34\"> </span>algemene <span class=\"_ _27\"> </span>vergadering <span class=\"_ _27\"> </span>van aandeelhouders. De boekhoudprin<span class=\"_ _2\"></span>cipes, zoals hierna<span class=\"_ _2\"></span> beschreven, werden consis<span class=\"_ _2\"></span>tent toegepast<span class=\"_ _2\"></span> door de vennootschap<span class=\"_ _2\"></span> en <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _25\"></span>vennootschappen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>periodes <span class=\"_ _32\"></span>voorgesteld <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>geconsolideerd<span class=\"_ _2\"></span>e jaarrekening.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "De jaarrekening wordt uitgedrukt in euro, die de functionele munt is van de vennootschap, afgerond naar het dichtstbijzijnde miljoen waardoor totalen kunnen afwijken door afronding.",
   "dimensions": {
    "concept": "ifrs-full:LevelOfRoundingUsedInFinancialStatements",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "(C) Consolidatiep<span class=\"_ _2\"></span>rincipes Dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _1b\"> </span>zijn <span class=\"_ _1e\"> </span>ondernemingen<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>die <span class=\"_ _1e\"> </span>worden <span class=\"_ _1b\"> </span>gecontrolee<span class=\"_ _2\"></span>rd <span class=\"_ _1b\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>groep. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>groep controleert <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>entiteit <span class=\"_ _29\"> </span>indien<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>rechten <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>variabele rendementen <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>investering <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>deelneming <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>mogelijkheid <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>acht <span class=\"_ _50\"></span>over <span class=\"_ _50\"></span>de deelneming <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>gebruiken <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>rendementen <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>be\u00efnvloeden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ngen van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>do<span class=\"_ _0\"></span>chteronderne<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>ingen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _1e\"> </span>de datum waarop de c<span class=\"_ _2\"></span>ontrole start tot de datu<span class=\"_ _2\"></span>m waarop <span class=\"_ _2\"></span>de co<span class=\"_ _0\"></span>ntrole eind<span class=\"_ _2\"></span>igt.  Indien <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _1c\"></span>controle <span class=\"_ _1c\"></span>uitoefent <span class=\"_ _0\"></span>over <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>dochteronderne<span class=\"_ _2\"></span>ming <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en schulden <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>dochteronderne<span class=\"_ _2\"></span>ming, <span class=\"_ _0\"></span>eventuele minderheidsbelangen en <span class=\"_ _1c\"></span>alle overige <span class=\"_ _0\"></span>elementen van <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>eigen <span class=\"_ _33\"> </span>vermogen  van <span class=\"_ _1d\"> </span>deze  dochteronderneming  niet <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>opge<span class=\"_ _0\"></span>nomen.  De <span class=\"_ _33\"> </span>winsten <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f verliezen volgend uit h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> verlies van c<span class=\"_ _2\"></span>ontrole worden <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening.  De <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>inderheidsbelangen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _50\"></span>apart <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _50\"></span>toerekenbaar <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>aandeelhouders van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>vennootschap <span class=\"_ _33\"> </span>voorgesteld. <span class=\"_ _33\"> </span>Gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _1d\"> </span>bij <span class=\"_ _1d\"> </span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _33\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1d\"> </span>een minderheidsbelang <span class=\"_ _50\"></span>wo<span class=\"_ _0\"></span>rden<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>proportioneel <span class=\"_ _25\"></span>toegewezen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>dit <span class=\"_ _25\"></span>minderheidsbelang, <span class=\"_ _32\"></span>zelfs <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het minderheidsbelang hierd<span class=\"_ _26\"></span>oor negatief wordt. Wijzigingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>minderheidsbelan<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _56\"></span>transacties <span class=\"_ _26\"></span>waarbij <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntrole <span class=\"_ _26\"></span>blijft <span class=\"_ _26\"></span>behouden,<span class=\"_ _2\"></span> zijn <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>evenredig <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>netto <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span>. <span class=\"_ _1c\"></span>Goodwill<span class=\"_ _2\"></span> wordt niet gewijzig<span class=\"_ _2\"></span>d en winsten of<span class=\"_ _2\"></span> verliezen worden <span class=\"_ _2\"></span>niet opgenomen in de wins<span class=\"_ _2\"></span>t-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening. Deelnemingen<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>geassocieerde <span class=\"_ _2a\"> </span>onde<span class=\"_ _2\"></span>rnemingen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>joint <span class=\"_ _37\"> </span>ventures <span class=\"_ _2a\"> </span>zijn <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vermogensmutatie<span class=\"_ _2\"></span>methode. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>deelneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in geassocieerde ondernemingen zijn <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>waarin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>significante <span class=\"_ _0\"></span>invloed ka<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>uitoefenen <span class=\"_ _0\"></span>op de financi\u00eble <span class=\"_ _2\"></span>en de oper<span class=\"_ _2\"></span>ationele bel<span class=\"_ _2\"></span>eidslijnen, doch <span class=\"_ _2\"></span>deze niet <span class=\"_ _2\"></span>controleert. <span class=\"_ _2\"></span>Dit zal <span class=\"_ _2\"></span>in het <span class=\"_ _2\"></span>algemeen het geval <span class=\"_ _0\"></span>zijn wanneer <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>tussen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>en 50% <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>mrechten bezit. <span class=\"_ _0\"></span>De groep <span class=\"_ _0\"></span>past <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>11 toe <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>alle <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>overeenkomsten. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>11 <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gezamenlijke o<span class=\"_ _0\"></span>vereenkomsten als gezamenlijke <span class=\"_ _29\"> </span>acti<span class=\"_ _2\"></span>viteiten <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff4\">joint <span class=\"_ _29\"> </span>operations</span>) <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>joint <span class=\"_ _1d\"> </span>ventures <span class=\"_ _29\"> </span>beschouwd, <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>basis <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de contractuele <span class=\"_ _1e\"> </span>rechten <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>verplichtingen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>elke <span class=\"_ _1e\"> </span>investeerder. <span class=\"_ _31\"> </span>Alle <span class=\"_ _1e\"> </span>gezamenlijke <span class=\"_ _1e\"> </span>overeenko<span class=\"_ _2\"></span>msten worden besch<span class=\"_ _2\"></span>ouwd als j<span class=\"_ _2\"></span>oint v<span class=\"_ _2\"></span>entures o<span class=\"_ _2\"></span>mdat de g<span class=\"_ _2\"></span>roep <span class=\"_ _2\"></span>eerder recht<span class=\"_ _2\"></span>en heeft <span class=\"_ _2\"></span>op de<span class=\"_ _2\"></span> netto ac<span class=\"_ _2\"></span>tiva van <span class=\"_ _2\"></span>de gezamenlijke a<span class=\"_ _2\"></span>ctiviteit dan rechten<span class=\"_ _26\"></span> met betrekking tot de a<span class=\"_ _2\"></span>ctiva en <span class=\"_ _2\"></span>verplichtingen m<span class=\"_ _2\"></span>et betrekking <span class=\"_ _2\"></span>tot de schu<span class=\"_ _2\"></span>lden. <span class=\"_ _2\"></span>De verm<span class=\"_ _2\"></span>ogensmutatiem<span class=\"_ _2\"></span>ethode w<span class=\"_ _2\"></span>ordt <span class=\"_ _2\"></span>toegepast <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>anaf d<span class=\"_ _26\"></span>e datum waa<span class=\"_ _2\"></span>rop d<span class=\"_ _2\"></span>e aanzienli<span class=\"_ _2\"></span>jke invloed of geza<span class=\"_ _2\"></span>menlijke con<span class=\"_ _2\"></span>trole begint tot de da<span class=\"_ _2\"></span>tum waarop<span class=\"_ _2\"></span> deze eindigt. Wann<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>r het aande<span class=\"_ _2\"></span>el van de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>verlies <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>boekwaarde <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>geassocieerde <span class=\"_ _29\"> </span>onderneming <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>joint <span class=\"_ _29\"> </span>venture overschrijdt, wordt <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>boekwaarde in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>afgeboekt tot <span class=\"_ _0\"></span>nihil en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden verdere verliezen <span class=\"_ _26\"></span>niet lan<span class=\"_ _2\"></span>ger <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>rekening <span class=\"_ _26\"></span>gebracht, u<span class=\"_ _2\"></span>itgezonderd <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mate <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>roep <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _26\"></span>(in rechte afd<span class=\"_ _2\"></span>wingbaar <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f f<span class=\"_ _2\"></span>eitelijk) <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>aangegaan <span class=\"_ _26\"></span>met betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>deze geass<span class=\"_ _2\"></span>ocieerde <span class=\"_ _2\"></span>onderneming<span class=\"_ _2\"></span> of joint venture. Alle <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>tussen <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ndernemingen,<span class=\"_ _26\"></span> sald<span class=\"_ _2\"></span>i <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>niet-gerealiseerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winsten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>verliezen <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>transactie<span class=\"_ _2\"></span>s tussen onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>groep w<span class=\"_ _2\"></span>orden ge\u00ebli<span class=\"_ _2\"></span>mineerd. <span class=\"_ _26\"></span>Niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e wi<span class=\"_ _2\"></span>nsten afkoms<span class=\"_ _2\"></span>tig van<span class=\"_ _2\"></span> transacties m<span class=\"_ _2\"></span>et geass<span class=\"_ _2\"></span>ocieerde onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _2\"></span>en gez<span class=\"_ _2\"></span>amenlijke activit<span class=\"_ _2\"></span>eiten word<span class=\"_ _2\"></span>en ge\u00ebli<span class=\"_ _2\"></span>mineerd ten belope <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>belang <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>onderneming. <span class=\"_ _33\"> </span>Niet-gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rden ge\u00eblimineerd op <span class=\"_ _1c\"></span>dezelfde m<span class=\"_ _0\"></span>anier <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _0\"></span>winsten, <span class=\"_ _0\"></span>maar <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>geen bewijs van bijzonder<span class=\"_ _2\"></span>e waardevermind<span class=\"_ _2\"></span>ering aanwezig i<span class=\"_ _2\"></span>s.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "(C) Consolidatiep<span class=\"_ _2\"></span>rincipes Dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _1b\"> </span>zijn <span class=\"_ _1e\"> </span>ondernemingen<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>die <span class=\"_ _1e\"> </span>worden <span class=\"_ _1b\"> </span>gecontrolee<span class=\"_ _2\"></span>rd <span class=\"_ _1b\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>groep. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>groep controleert <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>entiteit <span class=\"_ _29\"> </span>indien<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>rechten <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>variabele rendementen <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>investering <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>deelneming <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>mogelijkheid <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>acht <span class=\"_ _50\"></span>over <span class=\"_ _50\"></span>de deelneming <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>gebruiken <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>rendementen <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>be\u00efnvloeden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ngen van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>do<span class=\"_ _0\"></span>chteronderne<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>ingen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _1e\"> </span>de datum waarop de c<span class=\"_ _2\"></span>ontrole start tot de datu<span class=\"_ _2\"></span>m waarop <span class=\"_ _2\"></span>de co<span class=\"_ _0\"></span>ntrole eind<span class=\"_ _2\"></span>igt.  Indien <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _1c\"></span>controle <span class=\"_ _1c\"></span>uitoefent <span class=\"_ _0\"></span>over <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>dochteronderne<span class=\"_ _2\"></span>ming <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en schulden <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>dochteronderne<span class=\"_ _2\"></span>ming, <span class=\"_ _0\"></span>eventuele minderheidsbelangen en <span class=\"_ _1c\"></span>alle overige <span class=\"_ _0\"></span>elementen van <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>eigen <span class=\"_ _33\"> </span>vermogen  van <span class=\"_ _1d\"> </span>deze  dochteronderneming  niet <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>opge<span class=\"_ _0\"></span>nomen.  De <span class=\"_ _33\"> </span>winsten <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f verliezen volgend uit h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> verlies van c<span class=\"_ _2\"></span>ontrole worden <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening.  De <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>inderheidsbelangen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _50\"></span>apart <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _50\"></span>toerekenbaar <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>aandeelhouders van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>vennootschap <span class=\"_ _33\"> </span>voorgesteld. <span class=\"_ _33\"> </span>Gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _1d\"> </span>bij <span class=\"_ _1d\"> </span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _33\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1d\"> </span>een minderheidsbelang <span class=\"_ _50\"></span>wo<span class=\"_ _0\"></span>rden<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>proportioneel <span class=\"_ _25\"></span>toegewezen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>dit <span class=\"_ _25\"></span>minderheidsbelang, <span class=\"_ _32\"></span>zelfs <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het minderheidsbelang hierd<span class=\"_ _26\"></span>oor negatief wordt. Wijzigingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>minderheidsbelan<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _56\"></span>transacties <span class=\"_ _26\"></span>waarbij <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntrole <span class=\"_ _26\"></span>blijft <span class=\"_ _26\"></span>behouden,<span class=\"_ _2\"></span> zijn <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>evenredig <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>netto <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span>. <span class=\"_ _1c\"></span>Goodwill<span class=\"_ _2\"></span> wordt niet gewijzig<span class=\"_ _2\"></span>d en winsten of<span class=\"_ _2\"></span> verliezen worden <span class=\"_ _2\"></span>niet opgenomen in de wins<span class=\"_ _2\"></span>t-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening. Deelnemingen<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>geassocieerde <span class=\"_ _2a\"> </span>onde<span class=\"_ _2\"></span>rnemingen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>joint <span class=\"_ _37\"> </span>ventures <span class=\"_ _2a\"> </span>zijn <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vermogensmutatie<span class=\"_ _2\"></span>methode. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>deelneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in geassocieerde ondernemingen zijn <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>waarin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>significante <span class=\"_ _0\"></span>invloed ka<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>uitoefenen <span class=\"_ _0\"></span>op de financi\u00eble <span class=\"_ _2\"></span>en de oper<span class=\"_ _2\"></span>ationele bel<span class=\"_ _2\"></span>eidslijnen, doch <span class=\"_ _2\"></span>deze niet <span class=\"_ _2\"></span>controleert. <span class=\"_ _2\"></span>Dit zal <span class=\"_ _2\"></span>in het <span class=\"_ _2\"></span>algemeen het geval <span class=\"_ _0\"></span>zijn wanneer <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>tussen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>en 50% <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>mrechten bezit. <span class=\"_ _0\"></span>De groep <span class=\"_ _0\"></span>past <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>11 toe <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>alle <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>overeenkomsten. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>11 <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gezamenlijke o<span class=\"_ _0\"></span>vereenkomsten als gezamenlijke <span class=\"_ _29\"> </span>acti<span class=\"_ _2\"></span>viteiten <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff4\">joint <span class=\"_ _29\"> </span>operations</span>) <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>joint <span class=\"_ _1d\"> </span>ventures <span class=\"_ _29\"> </span>beschouwd, <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>basis <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de contractuele <span class=\"_ _1e\"> </span>rechten <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>verplichtingen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>elke <span class=\"_ _1e\"> </span>investeerder. <span class=\"_ _31\"> </span>Alle <span class=\"_ _1e\"> </span>gezamenlijke <span class=\"_ _1e\"> </span>overeenko<span class=\"_ _2\"></span>msten worden besch<span class=\"_ _2\"></span>ouwd als j<span class=\"_ _2\"></span>oint v<span class=\"_ _2\"></span>entures o<span class=\"_ _2\"></span>mdat de g<span class=\"_ _2\"></span>roep <span class=\"_ _2\"></span>eerder recht<span class=\"_ _2\"></span>en heeft <span class=\"_ _2\"></span>op de<span class=\"_ _2\"></span> netto ac<span class=\"_ _2\"></span>tiva van <span class=\"_ _2\"></span>de gezamenlijke a<span class=\"_ _2\"></span>ctiviteit dan rechten<span class=\"_ _26\"></span> met betrekking tot de a<span class=\"_ _2\"></span>ctiva en <span class=\"_ _2\"></span>verplichtingen m<span class=\"_ _2\"></span>et betrekking <span class=\"_ _2\"></span>tot de schu<span class=\"_ _2\"></span>lden. <span class=\"_ _2\"></span>De verm<span class=\"_ _2\"></span>ogensmutatiem<span class=\"_ _2\"></span>ethode w<span class=\"_ _2\"></span>ordt <span class=\"_ _2\"></span>toegepast <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>anaf d<span class=\"_ _26\"></span>e datum waa<span class=\"_ _2\"></span>rop d<span class=\"_ _2\"></span>e aanzienli<span class=\"_ _2\"></span>jke invloed of geza<span class=\"_ _2\"></span>menlijke con<span class=\"_ _2\"></span>trole begint tot de da<span class=\"_ _2\"></span>tum waarop<span class=\"_ _2\"></span> deze eindigt. Wann<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>r het aande<span class=\"_ _2\"></span>el van de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>verlies <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>boekwaarde <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>geassocieerde <span class=\"_ _29\"> </span>onderneming <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>joint <span class=\"_ _29\"> </span>venture overschrijdt, wordt <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>boekwaarde in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>afgeboekt tot <span class=\"_ _0\"></span>nihil en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden verdere verliezen <span class=\"_ _26\"></span>niet lan<span class=\"_ _2\"></span>ger <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>rekening <span class=\"_ _26\"></span>gebracht, u<span class=\"_ _2\"></span>itgezonderd <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mate <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>roep <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _26\"></span>(in rechte afd<span class=\"_ _2\"></span>wingbaar <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f f<span class=\"_ _2\"></span>eitelijk) <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>aangegaan <span class=\"_ _26\"></span>met betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>deze geass<span class=\"_ _2\"></span>ocieerde <span class=\"_ _2\"></span>onderneming<span class=\"_ _2\"></span> of joint venture. Alle <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>tussen <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ndernemingen,<span class=\"_ _26\"></span> sald<span class=\"_ _2\"></span>i <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>niet-gerealiseerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winsten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>verliezen <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>transactie<span class=\"_ _2\"></span>s tussen onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>groep w<span class=\"_ _2\"></span>orden ge\u00ebli<span class=\"_ _2\"></span>mineerd. <span class=\"_ _26\"></span>Niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e wi<span class=\"_ _2\"></span>nsten afkoms<span class=\"_ _2\"></span>tig van<span class=\"_ _2\"></span> transacties m<span class=\"_ _2\"></span>et geass<span class=\"_ _2\"></span>ocieerde onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _2\"></span>en gez<span class=\"_ _2\"></span>amenlijke activit<span class=\"_ _2\"></span>eiten word<span class=\"_ _2\"></span>en ge\u00ebli<span class=\"_ _2\"></span>mineerd ten belope <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>belang <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>onderneming. <span class=\"_ _33\"> </span>Niet-gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rden ge\u00eblimineerd op <span class=\"_ _1c\"></span>dezelfde m<span class=\"_ _0\"></span>anier <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _0\"></span>winsten, <span class=\"_ _0\"></span>maar <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>geen bewijs van bijzonder<span class=\"_ _2\"></span>e waardevermind<span class=\"_ _2\"></span>ering aanwezig i<span class=\"_ _2\"></span>s.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "(C) Consolidatiep<span class=\"_ _2\"></span>rincipes Dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _1b\"> </span>zijn <span class=\"_ _1e\"> </span>ondernemingen<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>die <span class=\"_ _1e\"> </span>worden <span class=\"_ _1b\"> </span>gecontrolee<span class=\"_ _2\"></span>rd <span class=\"_ _1b\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>groep. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>groep controleert <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>entiteit <span class=\"_ _29\"> </span>indien<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>rechten <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>variabele rendementen <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>investering <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>deelneming <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>mogelijkheid <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>z<span class=\"_ _0\"></span>ijn <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>acht <span class=\"_ _50\"></span>over <span class=\"_ _50\"></span>de deelneming <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>gebruiken <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>rendementen <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>be\u00efnvloeden. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ngen van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>do<span class=\"_ _0\"></span>chteronderne<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>ingen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _1e\"> </span>de datum waarop de c<span class=\"_ _2\"></span>ontrole start tot de datu<span class=\"_ _2\"></span>m waarop <span class=\"_ _2\"></span>de co<span class=\"_ _0\"></span>ntrole eind<span class=\"_ _2\"></span>igt.  Indien <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _1c\"></span>controle <span class=\"_ _1c\"></span>uitoefent <span class=\"_ _0\"></span>over <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>dochteronderne<span class=\"_ _2\"></span>ming <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en schulden <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>dochteronderne<span class=\"_ _2\"></span>ming, <span class=\"_ _0\"></span>eventuele minderheidsbelangen en <span class=\"_ _1c\"></span>alle overige <span class=\"_ _0\"></span>elementen van <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>eigen <span class=\"_ _33\"> </span>vermogen  van <span class=\"_ _1d\"> </span>deze  dochteronderneming  niet <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>opge<span class=\"_ _0\"></span>nomen.  De <span class=\"_ _33\"> </span>winsten <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f verliezen volgend uit h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> verlies van c<span class=\"_ _2\"></span>ontrole worden <span class=\"_ _2\"></span>opgenomen in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening.  De <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>inderheidsbelangen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _50\"></span>apart <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _50\"></span>toerekenbaar <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>aandeelhouders van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>vennootschap <span class=\"_ _33\"> </span>voorgesteld. <span class=\"_ _33\"> </span>Gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _1d\"> </span>bij <span class=\"_ _1d\"> </span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _33\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1d\"> </span>een minderheidsbelang <span class=\"_ _50\"></span>wo<span class=\"_ _0\"></span>rden<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>proportioneel <span class=\"_ _25\"></span>toegewezen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>dit <span class=\"_ _25\"></span>minderheidsbelang, <span class=\"_ _32\"></span>zelfs <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het minderheidsbelang hierd<span class=\"_ _26\"></span>oor negatief wordt. Wijzigingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>minderheidsbelan<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _56\"></span>transacties <span class=\"_ _26\"></span>waarbij <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntrole <span class=\"_ _26\"></span>blijft <span class=\"_ _26\"></span>behouden,<span class=\"_ _2\"></span> zijn <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>evenredig <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>netto <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span>. <span class=\"_ _1c\"></span>Goodwill<span class=\"_ _2\"></span> wordt niet gewijzig<span class=\"_ _2\"></span>d en winsten of<span class=\"_ _2\"></span> verliezen worden <span class=\"_ _2\"></span>niet opgenomen in de wins<span class=\"_ _2\"></span>t-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening. Deelnemingen<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>geassocieerde <span class=\"_ _2a\"> </span>onde<span class=\"_ _2\"></span>rnemingen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>joint <span class=\"_ _37\"> </span>ventures <span class=\"_ _2a\"> </span>zijn <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vermogensmutatie<span class=\"_ _2\"></span>methode. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>deelneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in geassocieerde ondernemingen zijn <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>waarin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>significante <span class=\"_ _0\"></span>invloed ka<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>uitoefenen <span class=\"_ _0\"></span>op de financi\u00eble <span class=\"_ _2\"></span>en de oper<span class=\"_ _2\"></span>ationele bel<span class=\"_ _2\"></span>eidslijnen, doch <span class=\"_ _2\"></span>deze niet <span class=\"_ _2\"></span>controleert. <span class=\"_ _2\"></span>Dit zal <span class=\"_ _2\"></span>in het <span class=\"_ _2\"></span>algemeen het geval <span class=\"_ _0\"></span>zijn wanneer <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>tussen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>en 50% <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>mrechten bezit. <span class=\"_ _0\"></span>De groep <span class=\"_ _0\"></span>past <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>11 toe <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>alle <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>overeenkomsten. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>11 <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gezamenlijke o<span class=\"_ _0\"></span>vereenkomsten als gezamenlijke <span class=\"_ _29\"> </span>acti<span class=\"_ _2\"></span>viteiten <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff4\">joint <span class=\"_ _29\"> </span>operations</span>) <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>joint <span class=\"_ _1d\"> </span>ventures <span class=\"_ _29\"> </span>beschouwd, <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>basis <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de contractuele <span class=\"_ _1e\"> </span>rechten <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>verplichtingen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>elke <span class=\"_ _1e\"> </span>investeerder. <span class=\"_ _31\"> </span>Alle <span class=\"_ _1e\"> </span>gezamenlijke <span class=\"_ _1e\"> </span>overeenko<span class=\"_ _2\"></span>msten worden besch<span class=\"_ _2\"></span>ouwd als j<span class=\"_ _2\"></span>oint v<span class=\"_ _2\"></span>entures o<span class=\"_ _2\"></span>mdat de g<span class=\"_ _2\"></span>roep <span class=\"_ _2\"></span>eerder recht<span class=\"_ _2\"></span>en heeft <span class=\"_ _2\"></span>op de<span class=\"_ _2\"></span> netto ac<span class=\"_ _2\"></span>tiva van <span class=\"_ _2\"></span>de gezamenlijke a<span class=\"_ _2\"></span>ctiviteit dan rechten<span class=\"_ _26\"></span> met betrekking tot de a<span class=\"_ _2\"></span>ctiva en <span class=\"_ _2\"></span>verplichtingen m<span class=\"_ _2\"></span>et betrekking <span class=\"_ _2\"></span>tot de schu<span class=\"_ _2\"></span>lden. <span class=\"_ _2\"></span>De verm<span class=\"_ _2\"></span>ogensmutatiem<span class=\"_ _2\"></span>ethode w<span class=\"_ _2\"></span>ordt <span class=\"_ _2\"></span>toegepast <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>anaf d<span class=\"_ _26\"></span>e datum waa<span class=\"_ _2\"></span>rop d<span class=\"_ _2\"></span>e aanzienli<span class=\"_ _2\"></span>jke invloed of geza<span class=\"_ _2\"></span>menlijke con<span class=\"_ _2\"></span>trole begint tot de da<span class=\"_ _2\"></span>tum waarop<span class=\"_ _2\"></span> deze eindigt. Wann<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>r het aande<span class=\"_ _2\"></span>el van de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>verlies <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>boekwaarde <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>geassocieerde <span class=\"_ _29\"> </span>onderneming <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>joint <span class=\"_ _29\"> </span>venture overschrijdt, wordt <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>boekwaarde in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>afgeboekt tot <span class=\"_ _0\"></span>nihil en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden verdere verliezen <span class=\"_ _26\"></span>niet lan<span class=\"_ _2\"></span>ger <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>rekening <span class=\"_ _26\"></span>gebracht, u<span class=\"_ _2\"></span>itgezonderd <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mate <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>roep <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _26\"></span>(in rechte afd<span class=\"_ _2\"></span>wingbaar <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f f<span class=\"_ _2\"></span>eitelijk) <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>aangegaan <span class=\"_ _26\"></span>met betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>deze geass<span class=\"_ _2\"></span>ocieerde <span class=\"_ _2\"></span>onderneming<span class=\"_ _2\"></span> of joint venture. Alle <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>tussen <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ndernemingen,<span class=\"_ _26\"></span> sald<span class=\"_ _2\"></span>i <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>niet-gerealiseerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winsten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>verliezen <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>transactie<span class=\"_ _2\"></span>s tussen onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>groep w<span class=\"_ _2\"></span>orden ge\u00ebli<span class=\"_ _2\"></span>mineerd. <span class=\"_ _26\"></span>Niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e wi<span class=\"_ _2\"></span>nsten afkoms<span class=\"_ _2\"></span>tig van<span class=\"_ _2\"></span> transacties m<span class=\"_ _2\"></span>et geass<span class=\"_ _2\"></span>ocieerde onderne<span class=\"_ _2\"></span>mingen <span class=\"_ _2\"></span>en gez<span class=\"_ _2\"></span>amenlijke activit<span class=\"_ _2\"></span>eiten word<span class=\"_ _2\"></span>en ge\u00ebli<span class=\"_ _2\"></span>mineerd ten belope <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>belang <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>onderneming. <span class=\"_ _33\"> </span>Niet-gerealiseerde <span class=\"_ _33\"> </span>verliezen <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rden ge\u00eblimineerd op <span class=\"_ _1c\"></span>dezelfde m<span class=\"_ _0\"></span>anier <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _0\"></span>winsten, <span class=\"_ _0\"></span>maar <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>geen bewijs van bijzonder<span class=\"_ _2\"></span>e waardevermind<span class=\"_ _2\"></span>ering aanwezig i<span class=\"_ _2\"></span>s.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "Deelnemingen<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>geassocieerde <span class=\"_ _2a\"> </span>onde<span class=\"_ _2\"></span>rnemingen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>joint <span class=\"_ _37\"> </span>ventures <span class=\"_ _2a\"> </span>zijn <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vermogensmutatie<span class=\"_ _2\"></span>methode. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>deelneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in geassocieerde ondernemingen zijn <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>waarin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>significante <span class=\"_ _0\"></span>invloed ka<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>uitoefenen <span class=\"_ _0\"></span>op de financi\u00eble <span class=\"_ _2\"></span>en de oper<span class=\"_ _2\"></span>ationele bel<span class=\"_ _2\"></span>eidslijnen, doch <span class=\"_ _2\"></span>deze niet <span class=\"_ _2\"></span>controleert. <span class=\"_ _2\"></span>Dit zal <span class=\"_ _2\"></span>in het <span class=\"_ _2\"></span>algemeen het geval <span class=\"_ _0\"></span>zijn wanneer <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>tussen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>en 50% <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>mrechten bezit. <span class=\"_ _0\"></span>De groep <span class=\"_ _0\"></span>past <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>11 toe <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>alle <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>overeenkomsten. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>11 <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gezamenlijke o<span class=\"_ _0\"></span>vereenkomsten als gezamenlijke <span class=\"_ _29\"> </span>acti<span class=\"_ _2\"></span>viteiten <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff4\">joint <span class=\"_ _29\"> </span>operations</span>) <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>joint <span class=\"_ _1d\"> </span>ventures <span class=\"_ _29\"> </span>beschouwd, <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>basis <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de contractuele <span class=\"_ _1e\"> </span>rechten <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>verplichtingen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>elke <span class=\"_ _1e\"> </span>investeerder. <span class=\"_ _31\"> </span>Alle <span class=\"_ _1e\"> </span>gezamenlijke <span class=\"_ _1e\"> </span>overeenko<span class=\"_ _2\"></span>msten worden besch<span class=\"_ _2\"></span>ouwd als j<span class=\"_ _2\"></span>oint v<span class=\"_ _2\"></span>entures o<span class=\"_ _2\"></span>mdat de g<span class=\"_ _2\"></span>roep <span class=\"_ _2\"></span>eerder recht<span class=\"_ _2\"></span>en heeft <span class=\"_ _2\"></span>op de<span class=\"_ _2\"></span> netto ac<span class=\"_ _2\"></span>tiva van <span class=\"_ _2\"></span>de gezamenlijke a<span class=\"_ _2\"></span>ctiviteit dan rechten<span class=\"_ _26\"></span> met betrekking tot de a<span class=\"_ _2\"></span>ctiva en <span class=\"_ _2\"></span>verplichtingen m<span class=\"_ _2\"></span>et betrekking <span class=\"_ _2\"></span>tot de schu<span class=\"_ _2\"></span>lden. <span class=\"_ _2\"></span>De verm<span class=\"_ _2\"></span>ogensmutatiem<span class=\"_ _2\"></span>ethode w<span class=\"_ _2\"></span>ordt <span class=\"_ _2\"></span>toegepast <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>anaf d<span class=\"_ _26\"></span>e datum waa<span class=\"_ _2\"></span>rop d<span class=\"_ _2\"></span>e aanzienli<span class=\"_ _2\"></span>jke invloed of geza<span class=\"_ _2\"></span>menlijke con<span class=\"_ _2\"></span>trole begint tot de da<span class=\"_ _2\"></span>tum waarop<span class=\"_ _2\"></span> deze eindigt. Wann<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>r het aande<span class=\"_ _2\"></span>el van de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>verlies <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>boekwaarde <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>geassocieerde <span class=\"_ _29\"> </span>onderneming <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>joint <span class=\"_ _29\"> </span>venture overschrijdt, wordt <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>boekwaarde in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>afgeboekt tot <span class=\"_ _0\"></span>nihil en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden verdere verliezen <span class=\"_ _26\"></span>niet lan<span class=\"_ _2\"></span>ger <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>rekening <span class=\"_ _26\"></span>gebracht, u<span class=\"_ _2\"></span>itgezonderd <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mate <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>roep <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _26\"></span>(in rechte afd<span class=\"_ _2\"></span>wingbaar <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f f<span class=\"_ _2\"></span>eitelijk) <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>aangegaan <span class=\"_ _26\"></span>met betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>deze geass<span class=\"_ _2\"></span>ocieerde <span class=\"_ _2\"></span>onderneming<span class=\"_ _2\"></span> of joint venture. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Deelnemingen<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>geassocieerde <span class=\"_ _2a\"> </span>onde<span class=\"_ _2\"></span>rnemingen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>joint <span class=\"_ _37\"> </span>ventures <span class=\"_ _2a\"> </span>zijn <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>middel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vermogensmutatie<span class=\"_ _2\"></span>methode. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>deelneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in geassocieerde ondernemingen zijn <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>waarin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>significante <span class=\"_ _0\"></span>invloed ka<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>uitoefenen <span class=\"_ _0\"></span>op de financi\u00eble <span class=\"_ _2\"></span>en de oper<span class=\"_ _2\"></span>ationele bel<span class=\"_ _2\"></span>eidslijnen, doch <span class=\"_ _2\"></span>deze niet <span class=\"_ _2\"></span>controleert. <span class=\"_ _2\"></span>Dit zal <span class=\"_ _2\"></span>in het <span class=\"_ _2\"></span>algemeen het geval <span class=\"_ _0\"></span>zijn wanneer <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>tussen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>en 50% <span class=\"_ _0\"></span>van de <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>mrechten bezit. <span class=\"_ _0\"></span>De groep <span class=\"_ _0\"></span>past <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>11 toe <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>alle <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>overeenkomsten. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>11 <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gezamenlijke o<span class=\"_ _0\"></span>vereenkomsten als gezamenlijke <span class=\"_ _29\"> </span>acti<span class=\"_ _2\"></span>viteiten <span class=\"_ _1d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff4\">joint <span class=\"_ _29\"> </span>operations</span>) <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>als <span class=\"_ _29\"> </span>joint <span class=\"_ _1d\"> </span>ventures <span class=\"_ _29\"> </span>beschouwd, <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>basis <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de contractuele <span class=\"_ _1e\"> </span>rechten <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>verplichtingen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>elke <span class=\"_ _1e\"> </span>investeerder. <span class=\"_ _31\"> </span>Alle <span class=\"_ _1e\"> </span>gezamenlijke <span class=\"_ _1e\"> </span>overeenko<span class=\"_ _2\"></span>msten worden besch<span class=\"_ _2\"></span>ouwd als j<span class=\"_ _2\"></span>oint v<span class=\"_ _2\"></span>entures o<span class=\"_ _2\"></span>mdat de g<span class=\"_ _2\"></span>roep <span class=\"_ _2\"></span>eerder recht<span class=\"_ _2\"></span>en heeft <span class=\"_ _2\"></span>op de<span class=\"_ _2\"></span> netto ac<span class=\"_ _2\"></span>tiva van <span class=\"_ _2\"></span>de gezamenlijke a<span class=\"_ _2\"></span>ctiviteit dan rechten<span class=\"_ _26\"></span> met betrekking tot de a<span class=\"_ _2\"></span>ctiva en <span class=\"_ _2\"></span>verplichtingen m<span class=\"_ _2\"></span>et betrekking <span class=\"_ _2\"></span>tot de schu<span class=\"_ _2\"></span>lden. <span class=\"_ _2\"></span>De verm<span class=\"_ _2\"></span>ogensmutatiem<span class=\"_ _2\"></span>ethode w<span class=\"_ _2\"></span>ordt <span class=\"_ _2\"></span>toegepast <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>anaf d<span class=\"_ _26\"></span>e datum waa<span class=\"_ _2\"></span>rop d<span class=\"_ _2\"></span>e aanzienli<span class=\"_ _2\"></span>jke invloed of geza<span class=\"_ _2\"></span>menlijke con<span class=\"_ _2\"></span>trole begint tot de da<span class=\"_ _2\"></span>tum waarop<span class=\"_ _2\"></span> deze eindigt. Wann<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>r het aande<span class=\"_ _2\"></span>el van de <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>verlies <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>boekwaarde <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>geassocieerde <span class=\"_ _29\"> </span>onderneming <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>joint <span class=\"_ _29\"> </span>venture overschrijdt, wordt <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>boekwaarde in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>afgeboekt tot <span class=\"_ _0\"></span>nihil en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden verdere verliezen <span class=\"_ _26\"></span>niet lan<span class=\"_ _2\"></span>ger <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>rekening <span class=\"_ _26\"></span>gebracht, u<span class=\"_ _2\"></span>itgezonderd <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>mate <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>roep <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _26\"></span>(in rechte afd<span class=\"_ _2\"></span>wingbaar <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f f<span class=\"_ _2\"></span>eitelijk) <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>aangegaan <span class=\"_ _26\"></span>met betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>deze geass<span class=\"_ _2\"></span>ocieerde <span class=\"_ _2\"></span>onderneming<span class=\"_ _2\"></span> of joint venture. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "(D) Vreemde valu<span class=\"_ _2\"></span>ta Transacties in vree<span class=\"_ _2\"></span>mde valuta Transacties in<span class=\"_ _2\"></span> vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>uta worden<span class=\"_ _2\"></span> geboekt <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers die<span class=\"_ _2\"></span> geldt<span class=\"_ _2\"></span> op <span class=\"_ _26\"></span>de transactiedatum. Monetaire <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>schulden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>vreemde <span class=\"_ _1c\"></span>valuta <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>omgerekend <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>geldende <span class=\"_ _1c\"></span>slotkoersen op balansdatum.<span class=\"_ _6d\"> </span>Niet-monetaire activa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>schulden, <span class=\"_ _0\"></span>uitgedrukt <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vreemde valuta, <span class=\"_ _0\"></span>welke <span class=\"_ _0\"></span>geboekt zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>historische<span class=\"_ _2\"></span> kostprijs <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>functionele <span class=\"_ _1c\"></span>munt <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoers <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de transactiedatum. <span class=\"_ _26\"></span>Niet-mon<span class=\"_ _2\"></span>etaire <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden, <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>vreemde <span class=\"_ _26\"></span>valuta, <span class=\"_ _26\"></span>welke <span class=\"_ _26\"></span>geboekt <span class=\"_ _2\"></span>zijn aan re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>mgezet naar <span class=\"_ _2\"></span>de fu<span class=\"_ _2\"></span>nctionele <span class=\"_ _2\"></span>munt aan <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers d<span class=\"_ _2\"></span>ie van <span class=\"_ _2\"></span>toepassing is<span class=\"_ _2\"></span> op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>datum <span class=\"_ _50\"></span>waarop <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>bepaald. <span class=\"_ _1c\"></span>Voor <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-monetaire<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>activa, <span class=\"_ _50\"></span>die <span class=\"_ _1c\"></span>aangehouden worden <span class=\"_ _1b\"> </span>voor  verk<span class=\"_ _2\"></span>oop,  word<span class=\"_ _2\"></span>en  de <span class=\"_ _1b\"> </span>wisselkoersresult<span class=\"_ _2\"></span>aten  n<span class=\"_ _2\"></span>iet  afzonderlij<span class=\"_ _2\"></span>k  get<span class=\"_ _2\"></span>oond  van <span class=\"_ _1e\"> </span>de  totale<span class=\"_ _2\"></span> mutatie in re\u00eble <span class=\"_ _2\"></span>waarde. Verschillen <span class=\"_ _25\"></span>door <span class=\"_ _32\"></span>transacties <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>vreemde <span class=\"_ _32\"></span>valuta <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g binnen de financierin<span class=\"_ _2\"></span>gskosten. Omzetting van<span class=\"_ _2\"></span> vreemde valu<span class=\"_ _2\"></span>ta  Activa <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>schulden <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>buitenland<span class=\"_ _2\"></span>se <span class=\"_ _29\"> </span>entiteiten <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>reemde <span class=\"_ _1d\"> </span>valuta <span class=\"_ _29\"> </span>die <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _1d\"> </span>zijn <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de consolidatie, <span class=\"_ _31\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1e\"> </span>omgezet <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>euro <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>basis <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>wisselkoersen <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>toepassing <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>op balansdatum. De <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>buitenlandse <span class=\"_ _0\"></span>entiteiten <span class=\"_ _1c\"></span>wordt o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>op basis <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _1c\"></span>wisselkoersen <span class=\"_ _1c\"></span>(om <span class=\"_ _50\"></span>zodoende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoersen <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>datum <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de transacties <span class=\"_ _2c\"> </span>te <span class=\"_ _2c\"> </span>benaderen). <span class=\"_ _34\"> </span>De <span class=\"_ _2c\"> </span>componenten <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>het <span class=\"_ _2c\"> </span>eigen <span class=\"_ _2c\"> </span>vermogen <span class=\"_ _2c\"> </span>toewijsbaar <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>de aandeelhouders van d<span class=\"_ _2\"></span>e vennootschap<span class=\"_ _2\"></span> worden omgez<span class=\"_ _2\"></span>et aan historische koersen.<span class=\"_ _2\"></span> Wisselkoersverschil<span class=\"_ _2\"></span>len, <span class=\"_ _32\"></span>afkomstig<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>omzetting <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen <span class=\"_ _32\"></span>toerekenbaar <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de aandeelhouders <span class=\"_ _20\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>vennootschap <span class=\"_ _27\"> </span>in <span class=\"_ _20\"> </span>euro <span class=\"_ _20\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>wisselkoers <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>jaareinde, <span class=\"_ _1f\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _20\"> </span>in \u201cOmrekeningsver<span class=\"_ _2\"></span>schillen\u201d <span class=\"_ _0\"></span>onder <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>eigen <span class=\"_ _0\"></span>vermogen <span class=\"_ _1c\"></span>geboekt. <span class=\"_ _0\"></span>Betreft <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>activi<span class=\"ff2\">teit <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>niet-volledig </span>gecontroleerde <span class=\"_ _29\"> </span>dochtermaatschap<span class=\"_ _2\"></span>pij, <span class=\"_ _29\"> </span>dan <span class=\"_ _1f\"> </span>wordt <span class=\"_ _1f\"> </span>het <span class=\"_ _29\"> </span>betreffende <span class=\"_ _29\"> </span>evenredige <span class=\"_ _29\"> </span>aandeel <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>het omrekeningsvers<span class=\"_ _2\"></span>chil toegerekend aan h<span class=\"_ _2\"></span>et minderheid<span class=\"_ _2\"></span>sbelang. Indien <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>buitenlandse <span class=\"_ _50\"></span>activiteit <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erkocht <span class=\"_ _50\"></span>waardoor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>zeggenschap, <span class=\"_ _50\"></span>invloed <span class=\"_ _50\"></span>van betekenis, <span class=\"_ _0\"></span>dan <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>gezamenlijke <span class=\"_ _0\"></span>zeggenschap <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erliest, <span class=\"_ _0\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>verband <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>buitenland<span class=\"_ _2\"></span>se activiteit <span class=\"_ _31\"> </span>cumulatief <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>pgebouwde <span class=\"_ _31\"> </span>bedrag <span class=\"_ _31\"> </span>binnen <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>omrekeningsverschillen <span class=\"_ _32\"></span>overgeboekt <span class=\"_ _31\"> </span>naar <span class=\"_ _1e\"> </span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening als onderde<span class=\"_ _2\"></span>el van de winst o<span class=\"_ _2\"></span>f het verlies bij de ver<span class=\"_ _2\"></span>koop. Wanneer de <span class=\"_ _1c\"></span>groep enkel <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>belang <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>dochterondernemin<span class=\"_ _2\"></span>g, <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>buitenlandse<span class=\"_ _2\"></span> activiteit <span class=\"_ _0\"></span>omvat, <span class=\"_ _0\"></span>verkoopt <span class=\"_ _0\"></span>terwijl <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>controle <span class=\"_ _0\"></span>behouden <span class=\"_ _0\"></span>blijft, <span class=\"_ _1c\"></span>dan <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>proportionel<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>deel <span class=\"_ _0\"></span>van het <span class=\"_ _1c\"></span>cumulatief <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omrekeningsversch<span class=\"_ _2\"></span>illen <span class=\"_ _1c\"></span>over<span class=\"_ _0\"></span>geboekt <span class=\"_ _1c\"></span>naar <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>minderheidsbelang. Wanneer <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>enkel <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>participatie <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>geassocieerde <span class=\"_ _25\"></span>onderneming <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>joint venture, <span class=\"_ _33\"> </span>die <span class=\"_ _29\"> </span>e<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>buitenlandse <span class=\"_ _33\"> </span>activiteit <span class=\"_ _1d\"> </span>omvat, <span class=\"_ _33\"> </span>verkoopt <span class=\"_ _1d\"> </span>terwijl <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>invloed <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>betekenis <span class=\"_ _1d\"> </span>of gezamenlijke <span class=\"_ _0\"></span>zeggenschap <span class=\"_ _0\"></span>behouden <span class=\"_ _0\"></span>blijft, <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>relevante <span class=\"_ _1c\"></span>gedeelte <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>cumulatief <span class=\"_ _0\"></span>bedrag overgeboekt in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening. Wisselkoersen<span class=\"_ _2\"></span> De volgende wisselk<span class=\"_ _2\"></span>oersen werden<span class=\"_ _2\"></span> gebruikt bij de <span class=\"_ _2\"></span>voorbereiding van de<span class=\"_ _2\"></span> jaarrekening<span class=\"_ _2\"></span>: Slotkoers Gemiddelde koers 1 EUR is gelijkgesteld aan: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Braziliaanse<span class=\"_ _2\"></span> real 5,3618 5,6386 5,4010 5,4399 Chinese yua<span class=\"_ _2\"></span>n 7,8509 7,3582 7,6600 7,0788 Costa Ric<span class=\"_ _2\"></span>aanse colon 573,0100 632,8700 584,0816 677,3942 Tsjechische<span class=\"_ _2\"></span> kroon 24,7240 24,1160 24,0043 24,5659 Indiase roe<span class=\"_ _2\"></span>pie 91,9045 88,1710 89,3001 82,6864 Indonesisc<span class=\"_ _2\"></span>he roepia 17.079,7100 16.519,8200 16.479,6156 15.625,2511 Mexicaanse<span class=\"_ _2\"></span> peso 18,7231 20,8560 19,1830 21,1869 Filipijnse<span class=\"_ _2\"></span> peso 61,2830 59,3200 60,1626 57,3138 Poolse zlot<span class=\"_ _2\"></span>y 4,3395 4,6808 4,5420 4,6861 Pond sterl<span class=\"_ _2\"></span>ing 0,8691 0,8869 0,8698 0,8528 Roemeense l<span class=\"_ _2\"></span>eu 4,9756 4,9495 4,9467 4,9313 Zwitserse<span class=\"_ _2\"></span> Frank 0,9260 0,9847 0,9718 1,0047 Turkse li<span class=\"_ _2\"></span>ra 32,6531 19,9649 25,7597 17,4088 Amerikaanse d<span class=\"_ _2\"></span>ollar 1,1050 1,0666 1,0813 1,0530 ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "(D) Vreemde valu<span class=\"_ _2\"></span>ta Transacties in vree<span class=\"_ _2\"></span>mde valuta Transacties in<span class=\"_ _2\"></span> vree<span class=\"_ _2\"></span>mde val<span class=\"_ _2\"></span>uta worden<span class=\"_ _2\"></span> geboekt <span class=\"_ _2\"></span>tegen <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers die<span class=\"_ _2\"></span> geldt<span class=\"_ _2\"></span> op <span class=\"_ _26\"></span>de transactiedatum. Monetaire <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>schulden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>vreemde <span class=\"_ _1c\"></span>valuta <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>omgerekend <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>geldende <span class=\"_ _1c\"></span>slotkoersen op balansdatum.<span class=\"_ _6d\"> </span>Niet-monetaire activa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>schulden, <span class=\"_ _0\"></span>uitgedrukt <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vreemde valuta, <span class=\"_ _0\"></span>welke <span class=\"_ _0\"></span>geboekt zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>historische<span class=\"_ _2\"></span> kostprijs <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>mgezet <span class=\"_ _0\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>functionele <span class=\"_ _1c\"></span>munt <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wisselkoers <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de transactiedatum. <span class=\"_ _26\"></span>Niet-mon<span class=\"_ _2\"></span>etaire <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>schulden, <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>vreemde <span class=\"_ _26\"></span>valuta, <span class=\"_ _26\"></span>welke <span class=\"_ _26\"></span>geboekt <span class=\"_ _2\"></span>zijn aan re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>worden o<span class=\"_ _2\"></span>mgezet naar <span class=\"_ _2\"></span>de fu<span class=\"_ _2\"></span>nctionele <span class=\"_ _2\"></span>munt aan <span class=\"_ _2\"></span>de wisselk<span class=\"_ _2\"></span>oers d<span class=\"_ _2\"></span>ie van <span class=\"_ _2\"></span>toepassing is<span class=\"_ _2\"></span> op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>datum <span class=\"_ _50\"></span>waarop <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>bepaald. <span class=\"_ _1c\"></span>Voor <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-monetaire<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>activa, <span class=\"_ _50\"></span>die <span class=\"_ _1c\"></span>aangehouden worden <span class=\"_ _1b\"> </span>voor  verk<span class=\"_ _2\"></span>oop,  word<span class=\"_ _2\"></span>en  de <span class=\"_ _1b\"> </span>wisselkoersresult<span class=\"_ _2\"></span>aten  n<span class=\"_ _2\"></span>iet  afzonderlij<span class=\"_ _2\"></span>k  get<span class=\"_ _2\"></span>oond  van <span class=\"_ _1e\"> </span>de  totale<span class=\"_ _2\"></span> mutatie in re\u00eble <span class=\"_ _2\"></span>waarde. Verschillen <span class=\"_ _25\"></span>door <span class=\"_ _32\"></span>transacties <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>vreemde <span class=\"_ _32\"></span>valuta <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g binnen de financierin<span class=\"_ _2\"></span>gskosten. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "<div class=\"c w2 h0 gs23\"><div class=\"t m0 x3 h9 yea8 ff1 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h9 yea9 ff1 fs1 fc0 sc0 ls0 ws0\">(E) Immateri\u00eble ac<span class=\"_ _2\"></span>tiva </div><div class=\"t m0 x3 h2 y59c ff2 fs1 fc2 sc0 ls0 ws0\">Onderzoek en ont<span class=\"_ _2\"></span>wikkeling </div><div class=\"t m0 x3 h2 yac7 ff2 fs1 fc0 sc0 ls0 ws0\">Kosten <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>onderzoeksa<span class=\"_ _2\"></span>ctiviteiten, <span class=\"_ _1d\"> </span>ondernomen <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>oog <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>verwerv<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>nieuwe </div><div class=\"t m0 x3 h2 yeaa ff2 fs1 fc0 sc0 ls0 ws0\">wetenschappelijke<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>of <span class=\"_ _1d\"> </span>technologische <span class=\"_ _29\"> </span>k<span class=\"_ _2\"></span>ennis, <span class=\"_ _29\"> </span>word<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>kosten <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening </div><div class=\"t m0 x3 h2 yeab ff2 fs1 fc0 sc0 ls0 ws0\">opgenomen op he<span class=\"_ _2\"></span>t ogenblik dat ze<span class=\"_ _2\"></span> zich voordoen. </div><div class=\"t m0 x3 h2 yeac ff2 fs1 fc0 sc0 ls0 ws0\">Kosten voor <span class=\"_ _0\"></span>ontwikkeling<span class=\"_ _2\"></span>sactiviteiten,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>waarbij de <span class=\"_ _0\"></span>resultaten van het <span class=\"_ _0\"></span>onderzoek worden toegepast <span class=\"_ _0\"></span>in </div><div class=\"t m0 x3 h2 yead ff2 fs1 fc0 sc0 ls0 ws0\">een <span class=\"_ _32\"></span>plan <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>ontwerp <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>substantieel <span class=\"_ _32\"></span>verbeterde <span class=\"_ _32\"></span>producten <span class=\"_ _32\"></span>en </div><div class=\"t m0 x3 h2 y80e ff2 fs1 fc0 sc0 ls0 ws0\">processen, worden<span class=\"_ _2\"></span> in de balans opgen<span class=\"_ _2\"></span>omen, indien d<span class=\"_ _2\"></span>eze aan elk van de volgende crit<span class=\"_ _2\"></span>eria voldoen: </div><div class=\"t m0 xd h2 ya18 ff7 fs1 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het is te<span class=\"_ _2\"></span>chnisch haalb<span class=\"_ _2\"></span>aar om het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>te voltooien, <span class=\"_ _2\"></span>zodat het <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal zij<span class=\"_ _2\"></span>n voor gebru<span class=\"_ _2\"></span>ik </span></span></div><div class=\"t m0 x71 h2 ya19 ff2 fs1 fc0 sc0 ls0 ws0\">of verkoop; </div><div class=\"t m0 xd h2 yc52 ff7 fs1 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het management h<span class=\"_ _2\"></span>eeft de intentie <span class=\"_ _2\"></span>om de ontwikkelin<span class=\"_ _2\"></span>g van het actief te <span class=\"_ _2\"></span>voltooien; </span></span></div><div class=\"t m0 xd h2 ya48 ff7 fs1 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">er <span class=\"_ _29\"> </span>werd <span class=\"_ _29\"> </span>aangetoond <span class=\"_ _29\"> </span>hoe <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>actief <span class=\"_ _29\"> </span>aanleidin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>zal <span class=\"_ _29\"> </span>geven <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>toekomstige <span class=\"_ _29\"> </span>econo<span class=\"_ _2\"></span>mische </span></span></div><div class=\"t m0 x71 h2 ya49 ff2 fs1 fc0 sc0 ls0 ws0\">voordelen. Het mar<span class=\"_ _2\"></span>ktpotentieel <span class=\"_ _2\"></span>of het nut van het i<span class=\"_ _2\"></span>mmaterieel<span class=\"_ _2\"></span> actief is duidelijk<span class=\"_ _2\"></span> aangetoond; </div><div class=\"t m0 xd h2 yeae ff7 fs1 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">voldoende <span class=\"_ _1c\"></span>technische, <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>middelen <span class=\"_ _0\"></span>zijn <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voltooiing <span class=\"_ _1c\"></span>van </span></span></div><div class=\"t m0 x71 h2 yeaf ff2 fs1 fc0 sc0 ls0 ws0\">de ontwikkeling<span class=\"_ _2\"></span>; en </div><div class=\"t m0 xd h2 y734 ff7 fs1 fc0 sc0 ls0 ws0\">\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _4f\"> </span>ko<span class=\"_ _0\"></span>sten  met <span class=\"_ _33\"> </span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>proces <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>product  kunnen <span class=\"_ _33\"> </span>duidelijk  ge\u00efdentificeerd <span class=\"_ _4f\"> </span>en </span></span></div><div class=\"t m0 x71 h2 y735 ff2 fs1 fc0 sc0 ls0 ws0\">betrouwbaar ge<span class=\"_ _2\"></span>waardeerd worden.<span class=\"_ _2\"></span> </div><div class=\"t m0 x3 h2 yeb0 ff2 fs1 fc0 sc0 ls0 ws0\">Andere <span class=\"_ _2\"></span>uitgaven <span class=\"_ _26\"></span>voor ontw<span class=\"_ _2\"></span>ikkeling <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als kost <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening<span class=\"_ _2\"></span> opgeno<span class=\"_ _2\"></span>men <span class=\"_ _2\"></span>op het<span class=\"_ _2\"></span> </div><div class=\"t m0 x3 h2 yeb1 ff2 fs1 fc0 sc0 ls0 ws0\">moment dat deze zich<span class=\"_ _2\"></span> voordoen. </div><div class=\"t m0 x3 h2 yeb2 ff2 fs1 fc0 sc0 ls0 ws0\">De <span class=\"_ _50\"></span>geactiveerde <span class=\"_ _1c\"></span>kosten <span class=\"_ _50\"></span>omvatten <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kosten <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>grondstoffen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>directe <span class=\"_ _50\"></span>loonkosten. <span class=\"_ _50\"></span>Geactive<span class=\"_ _2\"></span>erde </div><div class=\"t m0 x3 h2 yeb3 ff2 fs1 fc0 sc0 ls0 ws0\">uitgaven <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>ontwikkelin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>gewaardeerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>kostprijs <span class=\"_ _1d\"> </span>verminderd <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>gecumuleerde<span class=\"_ _26\"></span> </div><div class=\"t m0 x3 h2 yeb4 ff2 fs1 fc0 sc0 ls0 ws0\">afschrijvingen (zie v<span class=\"_ _2\"></span>erder) en bijz<span class=\"_ _2\"></span>ondere waardevermi<span class=\"_ _2\"></span>nderingen (zie bo<span class=\"_ _2\"></span>ekhoudprincipe J).<span class=\"_ _6d\"> </span> </div><div class=\"t m0 x3 h2 yeb5 ff2 fs1 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 yeb6 ff2 fs1 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 yeb7 ff2 fs1 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 yeb8 ff2 fs1 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 yeb9 ff2 fs1 fc2 sc0 ls0 ws0\"> </div></div>Emissierechten<span class=\"_ _2\"></span> De <span class=\"_ _1b\"> </span>kost <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>bekom<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>em<span class=\"_ _0\"></span>issierechten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>opgenomen  als <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa, <span class=\"_ _1b\"> </span>zowel wanneer deze<span class=\"_ _2\"></span> gekocht wor<span class=\"_ _2\"></span>den of gratis zijn<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>ntvangen<span class=\"_ _2\"></span> (in dit laatste<span class=\"_ _2\"></span> geval is d<span class=\"_ _2\"></span>e aanschaffing<span class=\"_ _2\"></span>swaarde nul). <span class=\"_ _29\"> </span>Emissierechten <span class=\"_ _29\"> </span>worden <span class=\"_ _29\"> </span>niet <span class=\"_ _1f\"> </span>afgeschre<span class=\"_ _2\"></span>ven, <span class=\"_ _29\"> </span>maar <span class=\"_ _1f\"> </span>worden <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _29\"> </span>test <span class=\"_ _29\"> </span>op bijzondere waardevermindering<span class=\"_ _2\"></span>en. <span class=\"_ _0\"></span>Een voorziening wordt <span class=\"_ _0\"></span>aangelegd ter dekking <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de verplichting tot het <span class=\"_ _2\"></span>voorleggen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de<span class=\"_ _2\"></span> vereiste <span class=\"_ _2\"></span>hoeveelheid<span class=\"_ _2\"></span> emissi<span class=\"_ _2\"></span>erechten als,<span class=\"_ _2\"></span> gedurende <span class=\"_ _26\"></span>een bepaalde peri<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>de, het <span class=\"_ _50\"></span>aantal <span class=\"_ _50\"></span>vereiste <span class=\"_ _1c\"></span>rechten <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>totaal<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>aantal <span class=\"_ _1c\"></span>verworven <span class=\"_ _50\"></span>rechten <span class=\"_ _50\"></span>overstijgt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>eze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oorziening <span class=\"_ _1c\"></span>wordt opgenomen aan het<span class=\"_ _2\"></span> geraamde bedrag<span class=\"_ _2\"></span> van de nodige <span class=\"_ _2\"></span>uitgaven om aan dez<span class=\"_ _2\"></span>e verplichtin<span class=\"_ _2\"></span>g te voldoen. Immateri\u00eble a<span class=\"_ _2\"></span>ctiva Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>activa <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>verworven <span class=\"_ _1d\"> </span>werden <span class=\"_ _29\"> </span>door <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>groep, <span class=\"_ _1d\"> </span>worden <span class=\"_ _29\"> </span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _29\"> </span>aan <span class=\"_ _1d\"> </span>kostprijs verminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>gecumule<span class=\"_ _2\"></span>erde <span class=\"_ _1c\"></span>afschrijvingen <span class=\"_ _0\"></span>(zie <span class=\"_ _1c\"></span>verder) <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>bijzondere <span class=\"_ _0\"></span>waardeverminderingen <span class=\"_ _0\"></span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J). Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>eerste <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>voor <span class=\"_ _1d\"> </span>geactiveerde <span class=\"_ _1d\"> </span>Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>activa <span class=\"_ _29\"> </span>worden <span class=\"_ _33\"> </span>enkel <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>balans opgenomen wanneer ze <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>toekomstige economische voordelen, eigen aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activapost waarop zij betrekking hebben, <span class=\"_ _2\"></span>vergroten. All<span class=\"_ _2\"></span>e andere gedane uitg<span class=\"_ _2\"></span>aven worden geboekt<span class=\"_ _2\"></span> als kosten. Afschrijvingen<span class=\"_ _2\"></span> Immateri\u00eble <span class=\"_ _56\"></span>activa <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bepaalde <span class=\"_ _2\"></span>gebru<span class=\"_ _2\"></span>iksduur <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgeschreven <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>lgens <span class=\"_ _56\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _56\"></span>methode over hun verwachte <span class=\"_ _2\"></span>economische gebr<span class=\"_ _2\"></span>uiksduur. De <span class=\"_ _26\"></span>geschatte <span class=\"_ _56\"></span>economische <span class=\"_ _56\"></span>gebruiksduur <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>respectievelijke <span class=\"_ _56\"></span>categorie\u00ebn <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende: Ontwikkeling<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _2f\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _61\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 jaar<span class=\"fc8\"> </span></span></span>Software<span class=\"fc7\"> <span class=\"_ _3c\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Klantenlijst<span class=\"fc7\"> <span class=\"_ _62\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 10 jaar<span class=\"fc8\"> </span></span></span>Concessies, licentie<span class=\"_ _2\"></span>s, patenten en ander<span class=\"_ _2\"></span>e<span class=\"fc7\"> <span class=\"_ _40\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _20\"> </span>economische <span class=\"_ _1f\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig.<span class=\"_ _6d\"> </span>(F) Goodwill <span class=\"ff2\"> </span>Bedrijfscombinati<span class=\"_ _2\"></span>es  Alle <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _26\"></span>worden verw<span class=\"_ _2\"></span>erkt d<span class=\"_ _2\"></span>oor de <span class=\"_ _26\"></span>overnamemethode <span class=\"_ _2\"></span>toe <span class=\"_ _2\"></span>te p<span class=\"_ _2\"></span>assen <span class=\"_ _2\"></span>op de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van overname, welk<span class=\"_ _2\"></span>e de datum is waar<span class=\"_ _2\"></span>op de groep control<span class=\"_ _2\"></span>e verkrijgt. De groep waarde<span class=\"_ _2\"></span>ert de goodwill op de<span class=\"_ _2\"></span> overnamedatu<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span> als volgt: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de re\u00eble waarde <span class=\"_ _2\"></span>van de overgedrag<span class=\"_ _2\"></span>en vergoeding; pl<span class=\"_ _26\"></span>us<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het opgenomen bedrag<span class=\"_ _2\"></span> van eventuele <span class=\"_ _2\"></span>minderheidsbe<span class=\"_ _2\"></span>langen in de overg<span class=\"_ _2\"></span>enomen partij; plus </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>bedrijfscombina<span class=\"_ _2\"></span>tie <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>fasen <span class=\"_ _2\"></span>plaatsvindt,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voorafgaan<span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>belang </span></span>in de overgeno<span class=\"_ _2\"></span>men partij; verminderd <span class=\"_ _2\"></span>met \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenomen  nettobedrag  (in <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>algemeen  de <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde) <span class=\"_ _33\"> </span>van  de <span class=\"_ _33\"> </span>identificeerbare </span></span>verworven activ<span class=\"_ _2\"></span>a en aangeg<span class=\"_ _2\"></span>ane verplichtingen. Indien <span class=\"_ _20\"> </span>negatief, <span class=\"_ _20\"> </span>zal <span class=\"_ _1f\"> </span>deze <span class=\"_ _20\"> </span>voordelige <span class=\"_ _20\"> </span>aankoop <span class=\"_ _1f\"> </span>onmiddellijk <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>verwerkt <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> nadat de re\u00eble w<span class=\"_ _2\"></span>aarde opnieuw beo<span class=\"_ _2\"></span>ordeeld werd. Goodwill <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>uitgedrukt <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>munteenheid <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>waarop <span class=\"_ _31\"></span>ze <span class=\"_ _32\"></span>betrekking heeft. Transactiekosten, <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>of aan<span class=\"_ _2\"></span>delen, <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>door de groep in k<span class=\"_ _2\"></span>ost genomen wanneer zij <span class=\"_ _2\"></span>worden gemaakt.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>re\u00eble waarde v<span class=\"_ _0\"></span>an een voo<span class=\"_ _0\"></span>rwaardelij<span class=\"_ _2\"></span>ke vergoeding wordt <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>overnamedatum opgenomen. <span class=\"_ _0\"></span>Indien die <span class=\"_ _20\"> </span>voorwaardelijke <span class=\"_ _20\"> </span>vergoeding <span class=\"_ _20\"> </span>wordt <span class=\"_ _20\"> </span>geclassificeerd <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>eigen <span class=\"_ _20\"> </span>vermogen, <span class=\"_ _20\"> </span>vindt <span class=\"_ _20\"> </span>geen <span class=\"_ _27\"> </span>latere herwaardering <span class=\"_ _25\"></span>plaats <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>afwikkeling <span class=\"_ _25\"></span>geboekt <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen. <span class=\"_ _25\"></span>In <span class=\"_ _32\"></span>andere <span class=\"_ _25\"></span>gevallen worden <span class=\"_ _1c\"></span>wijzigingen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>voorwaardelijke <span class=\"_ _1c\"></span>vergoeding <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>eerste <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening opg<span class=\"_ _2\"></span>enomen. Waardering van go<span class=\"_ _2\"></span>odwill na eerste <span class=\"_ _2\"></span>opname Goodwill <span class=\"_ _55\"> </span>wordt <span class=\"_ _55\"> </span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>tegen <span class=\"_ _55\"> </span>kostprijs <span class=\"_ _55\"> </span>verminderd <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>cumulatieve <span class=\"_ _55\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gs- verliezen.<span class=\"_ _2\"></span>  Goodwill <span class=\"_ _2a\"> </span>wordt <span class=\"_ _2a\"> </span>m<span class=\"_ _0\"></span>instens <span class=\"_ _2a\"> </span>\u00e9\u00e9n <span class=\"_ _30\"> </span>keer <span class=\"_ _30\"> </span>per <span class=\"_ _2a\"> </span>jaar <span class=\"_ _2a\"> </span>onderworpen <span class=\"_ _2a\"> </span>aan <span class=\"_ _30\"> </span>een <span class=\"_ _30\"> </span>test <span class=\"_ _2a\"> </span>op <span class=\"_ _30\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen, <span class=\"_ _33\"> </span>alsook <span class=\"_ _1d\"> </span>telkens <span class=\"_ _33\"> </span>wanneer <span class=\"_ _33\"> </span>er <span class=\"_ _33\"> </span>een <span class=\"_ _1d\"> </span>indicatie <span class=\"_ _33\"> </span>is <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>wijst <span class=\"_ _1d\"> </span>op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>mo<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span> bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende eenheid <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>welke de <span class=\"_ _0\"></span>good<span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>werd toegewezen (zie b<span class=\"_ _2\"></span>oekhoudprin<span class=\"_ _2\"></span>cipe J).<span class=\"_ _6d\"> </span>Immateri\u00eble act<span class=\"_ _2\"></span>iva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>immateri\u00eble <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verdisconteerde <span class=\"_ _0\"></span>kasstromen, <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>gevolg van <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>eventuele <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>activa, <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>waarderingsstudies, <span class=\"_ _0\"></span>die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _50\"></span>als door  externe,  onafhankelijke  waarderingsbedrijven  met  de  nodige <span class=\"_ _33\"> </span>kwalificaties  en  ervaring  zijn opgemaakt<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "(E) Immateri\u00eble ac<span class=\"_ _2\"></span>tiva Onderzoek en ont<span class=\"_ _2\"></span>wikkeling Kosten <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>onderzoeksa<span class=\"_ _2\"></span>ctiviteiten, <span class=\"_ _1d\"> </span>ondernomen <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>oog <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>verwerv<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>nieuwe wetenschappelijke<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>of <span class=\"_ _1d\"> </span>technologische <span class=\"_ _29\"> </span>k<span class=\"_ _2\"></span>ennis, <span class=\"_ _29\"> </span>word<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>kosten <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening opgenomen op he<span class=\"_ _2\"></span>t ogenblik dat ze<span class=\"_ _2\"></span> zich voordoen. Kosten voor <span class=\"_ _0\"></span>ontwikkeling<span class=\"_ _2\"></span>sactiviteiten,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>waarbij de <span class=\"_ _0\"></span>resultaten van het <span class=\"_ _0\"></span>onderzoek worden toegepast <span class=\"_ _0\"></span>in een <span class=\"_ _32\"></span>plan <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>ontwerp <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>substantieel <span class=\"_ _32\"></span>verbeterde <span class=\"_ _32\"></span>producten <span class=\"_ _32\"></span>en processen, worden<span class=\"_ _2\"></span> in de balans opgen<span class=\"_ _2\"></span>omen, indien d<span class=\"_ _2\"></span>eze aan elk van de volgende crit<span class=\"_ _2\"></span>eria voldoen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het is te<span class=\"_ _2\"></span>chnisch haalb<span class=\"_ _2\"></span>aar om het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>te voltooien, <span class=\"_ _2\"></span>zodat het <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal zij<span class=\"_ _2\"></span>n voor gebru<span class=\"_ _2\"></span>ik </span></span>of verkoop; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het management h<span class=\"_ _2\"></span>eeft de intentie <span class=\"_ _2\"></span>om de ontwikkelin<span class=\"_ _2\"></span>g van het actief te <span class=\"_ _2\"></span>voltooien; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">er <span class=\"_ _29\"> </span>werd <span class=\"_ _29\"> </span>aangetoond <span class=\"_ _29\"> </span>hoe <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>actief <span class=\"_ _29\"> </span>aanleidin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>zal <span class=\"_ _29\"> </span>geven <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>toekomstige <span class=\"_ _29\"> </span>econo<span class=\"_ _2\"></span>mische </span></span>voordelen. Het mar<span class=\"_ _2\"></span>ktpotentieel <span class=\"_ _2\"></span>of het nut van het i<span class=\"_ _2\"></span>mmaterieel<span class=\"_ _2\"></span> actief is duidelijk<span class=\"_ _2\"></span> aangetoond; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">voldoende <span class=\"_ _1c\"></span>technische, <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>middelen <span class=\"_ _0\"></span>zijn <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voltooiing <span class=\"_ _1c\"></span>van </span></span>de ontwikkeling<span class=\"_ _2\"></span>; en \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _4f\"> </span>ko<span class=\"_ _0\"></span>sten  met <span class=\"_ _33\"> </span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>proces <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>product  kunnen <span class=\"_ _33\"> </span>duidelijk  ge\u00efdentificeerd <span class=\"_ _4f\"> </span>en </span></span>betrouwbaar ge<span class=\"_ _2\"></span>waardeerd worden.<span class=\"_ _2\"></span> Andere <span class=\"_ _2\"></span>uitgaven <span class=\"_ _26\"></span>voor ontw<span class=\"_ _2\"></span>ikkeling <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als kost <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening<span class=\"_ _2\"></span> opgeno<span class=\"_ _2\"></span>men <span class=\"_ _2\"></span>op het<span class=\"_ _2\"></span> moment dat deze zich<span class=\"_ _2\"></span> voordoen. De <span class=\"_ _50\"></span>geactiveerde <span class=\"_ _1c\"></span>kosten <span class=\"_ _50\"></span>omvatten <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kosten <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>grondstoffen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>directe <span class=\"_ _50\"></span>loonkosten. <span class=\"_ _50\"></span>Geactive<span class=\"_ _2\"></span>erde uitgaven <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>ontwikkelin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>gewaardeerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>kostprijs <span class=\"_ _1d\"> </span>verminderd <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>gecumuleerde<span class=\"_ _26\"></span> afschrijvingen (zie v<span class=\"_ _2\"></span>erder) en bijz<span class=\"_ _2\"></span>ondere waardevermi<span class=\"_ _2\"></span>nderingen (zie bo<span class=\"_ _2\"></span>ekhoudprincipe J).<span class=\"_ _6d\"> </span> Emissierechten<span class=\"_ _2\"></span> De <span class=\"_ _1b\"> </span>kost <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>bekom<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>em<span class=\"_ _0\"></span>issierechten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>opgenomen  als <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa, <span class=\"_ _1b\"> </span>zowel wanneer deze<span class=\"_ _2\"></span> gekocht wor<span class=\"_ _2\"></span>den of gratis zijn<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>ntvangen<span class=\"_ _2\"></span> (in dit laatste<span class=\"_ _2\"></span> geval is d<span class=\"_ _2\"></span>e aanschaffing<span class=\"_ _2\"></span>swaarde nul). <span class=\"_ _29\"> </span>Emissierechten <span class=\"_ _29\"> </span>worden <span class=\"_ _29\"> </span>niet <span class=\"_ _1f\"> </span>afgeschre<span class=\"_ _2\"></span>ven, <span class=\"_ _29\"> </span>maar <span class=\"_ _1f\"> </span>worden <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _29\"> </span>test <span class=\"_ _29\"> </span>op bijzondere waardevermindering<span class=\"_ _2\"></span>en. <span class=\"_ _0\"></span>Een voorziening wordt <span class=\"_ _0\"></span>aangelegd ter dekking <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de verplichting tot het <span class=\"_ _2\"></span>voorleggen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de<span class=\"_ _2\"></span> vereiste <span class=\"_ _2\"></span>hoeveelheid<span class=\"_ _2\"></span> emissi<span class=\"_ _2\"></span>erechten als,<span class=\"_ _2\"></span> gedurende <span class=\"_ _26\"></span>een bepaalde peri<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>de, het <span class=\"_ _50\"></span>aantal <span class=\"_ _50\"></span>vereiste <span class=\"_ _1c\"></span>rechten <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>totaal<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>aantal <span class=\"_ _1c\"></span>verworven <span class=\"_ _50\"></span>rechten <span class=\"_ _50\"></span>overstijgt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>eze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oorziening <span class=\"_ _1c\"></span>wordt opgenomen aan het<span class=\"_ _2\"></span> geraamde bedrag<span class=\"_ _2\"></span> van de nodige <span class=\"_ _2\"></span>uitgaven om aan dez<span class=\"_ _2\"></span>e verplichtin<span class=\"_ _2\"></span>g te voldoen. Immateri\u00eble a<span class=\"_ _2\"></span>ctiva Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>activa <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>verworven <span class=\"_ _1d\"> </span>werden <span class=\"_ _29\"> </span>door <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>groep, <span class=\"_ _1d\"> </span>worden <span class=\"_ _29\"> </span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _29\"> </span>aan <span class=\"_ _1d\"> </span>kostprijs verminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>gecumule<span class=\"_ _2\"></span>erde <span class=\"_ _1c\"></span>afschrijvingen <span class=\"_ _0\"></span>(zie <span class=\"_ _1c\"></span>verder) <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>bijzondere <span class=\"_ _0\"></span>waardeverminderingen <span class=\"_ _0\"></span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J). Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1d\"> </span>na <span class=\"_ _1d\"> </span>eerste <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>voor <span class=\"_ _1d\"> </span>geactiveerde <span class=\"_ _1d\"> </span>Immateri\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>activa <span class=\"_ _29\"> </span>worden <span class=\"_ _33\"> </span>enkel <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>balans opgenomen wanneer ze <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>toekomstige economische voordelen, eigen aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activapost waarop zij betrekking hebben, <span class=\"_ _2\"></span>vergroten. All<span class=\"_ _2\"></span>e andere gedane uitg<span class=\"_ _2\"></span>aven worden geboekt<span class=\"_ _2\"></span> als kosten. Afschrijvingen<span class=\"_ _2\"></span> Immateri\u00eble <span class=\"_ _56\"></span>activa <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bepaalde <span class=\"_ _2\"></span>gebru<span class=\"_ _2\"></span>iksduur <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgeschreven <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>lgens <span class=\"_ _56\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _56\"></span>methode over hun verwachte <span class=\"_ _2\"></span>economische gebr<span class=\"_ _2\"></span>uiksduur. De <span class=\"_ _26\"></span>geschatte <span class=\"_ _56\"></span>economische <span class=\"_ _56\"></span>gebruiksduur <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>respectievelijke <span class=\"_ _56\"></span>categorie\u00ebn <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende: Ontwikkeling<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _2f\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _61\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 jaar<span class=\"fc8\"> </span></span></span>Software<span class=\"fc7\"> <span class=\"_ _3c\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Klantenlijst<span class=\"fc7\"> <span class=\"_ _62\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 10 jaar<span class=\"fc8\"> </span></span></span>Concessies, licentie<span class=\"_ _2\"></span>s, patenten en ander<span class=\"_ _2\"></span>e<span class=\"fc7\"> <span class=\"_ _40\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _20\"> </span>economische <span class=\"_ _1f\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig.<span class=\"_ _6d\"> </span>Immateri\u00eble act<span class=\"_ _2\"></span>iva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>immateri\u00eble <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verdisconteerde <span class=\"_ _0\"></span>kasstromen, <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>gevolg van <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>eventuele <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>activa, <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>waarderingsstudies, <span class=\"_ _0\"></span>die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _50\"></span>als door  externe,  onafhankelijke  waarderingsbedrijven  met  de  nodige <span class=\"_ _33\"> </span>kwalificaties  en  ervaring  zijn opgemaakt<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Onderzoek en ont<span class=\"_ _2\"></span>wikkeling Kosten <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>onderzoeksa<span class=\"_ _2\"></span>ctiviteiten, <span class=\"_ _1d\"> </span>ondernomen <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>oog <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>verwerv<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>nieuwe wetenschappelijke<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>of <span class=\"_ _1d\"> </span>technologische <span class=\"_ _29\"> </span>k<span class=\"_ _2\"></span>ennis, <span class=\"_ _29\"> </span>word<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>kosten <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening opgenomen op he<span class=\"_ _2\"></span>t ogenblik dat ze<span class=\"_ _2\"></span> zich voordoen. Kosten voor <span class=\"_ _0\"></span>ontwikkeling<span class=\"_ _2\"></span>sactiviteiten,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>waarbij de <span class=\"_ _0\"></span>resultaten van het <span class=\"_ _0\"></span>onderzoek worden toegepast <span class=\"_ _0\"></span>in een <span class=\"_ _32\"></span>plan <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>ontwerp <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"></span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>substantieel <span class=\"_ _32\"></span>verbeterde <span class=\"_ _32\"></span>producten <span class=\"_ _32\"></span>en processen, worden<span class=\"_ _2\"></span> in de balans opgen<span class=\"_ _2\"></span>omen, indien d<span class=\"_ _2\"></span>eze aan elk van de volgende crit<span class=\"_ _2\"></span>eria voldoen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het is te<span class=\"_ _2\"></span>chnisch haalb<span class=\"_ _2\"></span>aar om het <span class=\"_ _2\"></span>actief <span class=\"_ _2\"></span>te voltooien, <span class=\"_ _2\"></span>zodat het <span class=\"_ _2\"></span>beschikbaar <span class=\"_ _2\"></span>zal zij<span class=\"_ _2\"></span>n voor gebru<span class=\"_ _2\"></span>ik </span></span>of verkoop; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het management h<span class=\"_ _2\"></span>eeft de intentie <span class=\"_ _2\"></span>om de ontwikkelin<span class=\"_ _2\"></span>g van het actief te <span class=\"_ _2\"></span>voltooien; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">er <span class=\"_ _29\"> </span>werd <span class=\"_ _29\"> </span>aangetoond <span class=\"_ _29\"> </span>hoe <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>actief <span class=\"_ _29\"> </span>aanleidin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>zal <span class=\"_ _29\"> </span>geven <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>toekomstige <span class=\"_ _29\"> </span>econo<span class=\"_ _2\"></span>mische </span></span>voordelen. Het mar<span class=\"_ _2\"></span>ktpotentieel <span class=\"_ _2\"></span>of het nut van het i<span class=\"_ _2\"></span>mmaterieel<span class=\"_ _2\"></span> actief is duidelijk<span class=\"_ _2\"></span> aangetoond; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">voldoende <span class=\"_ _1c\"></span>technische, <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>middelen <span class=\"_ _0\"></span>zijn <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voltooiing <span class=\"_ _1c\"></span>van </span></span>de ontwikkeling<span class=\"_ _2\"></span>; en \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _4f\"> </span>ko<span class=\"_ _0\"></span>sten  met <span class=\"_ _33\"> </span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>het <span class=\"_ _4f\"> </span>proces <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>product  kunnen <span class=\"_ _33\"> </span>duidelijk  ge\u00efdentificeerd <span class=\"_ _4f\"> </span>en </span></span>betrouwbaar ge<span class=\"_ _2\"></span>waardeerd worden.<span class=\"_ _2\"></span> Andere <span class=\"_ _2\"></span>uitgaven <span class=\"_ _26\"></span>voor ontw<span class=\"_ _2\"></span>ikkeling <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als kost <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening<span class=\"_ _2\"></span> opgeno<span class=\"_ _2\"></span>men <span class=\"_ _2\"></span>op het<span class=\"_ _2\"></span> moment dat deze zich<span class=\"_ _2\"></span> voordoen. De <span class=\"_ _50\"></span>geactiveerde <span class=\"_ _1c\"></span>kosten <span class=\"_ _50\"></span>omvatten <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kosten <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>grondstoffen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>directe <span class=\"_ _50\"></span>loonkosten. <span class=\"_ _50\"></span>Geactive<span class=\"_ _2\"></span>erde uitgaven <span class=\"_ _1d\"> </span>voor <span class=\"_ _29\"> </span>ontwikkelin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>gewaardeerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>kostprijs <span class=\"_ _1d\"> </span>verminderd <span class=\"_ _1d\"> </span>met <span class=\"_ _29\"> </span>gecumuleerde<span class=\"_ _26\"></span> afschrijvingen (zie v<span class=\"_ _2\"></span>erder) en bijz<span class=\"_ _2\"></span>ondere waardevermi<span class=\"_ _2\"></span>nderingen (zie bo<span class=\"_ _2\"></span>ekhoudprincipe J).<span class=\"_ _6d\"> </span> Immateri\u00eble act<span class=\"_ _2\"></span>iva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>immateri\u00eble <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verdisconteerde <span class=\"_ _0\"></span>kasstromen, <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>gevolg van <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>eventuele <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>activa, <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>waarderingsstudies, <span class=\"_ _0\"></span>die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _50\"></span>als door  externe,  onafhankelijke  waarderingsbedrijven  met  de  nodige <span class=\"_ _33\"> </span>kwalificaties  en  ervaring  zijn opgemaakt<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Emissierechten<span class=\"_ _2\"></span> De <span class=\"_ _1b\"> </span>kost <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>bekom<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>em<span class=\"_ _0\"></span>issierechten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1e\"> </span>opgenomen  als <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa, <span class=\"_ _1b\"> </span>zowel wanneer deze<span class=\"_ _2\"></span> gekocht wor<span class=\"_ _2\"></span>den of gratis zijn<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>ntvangen<span class=\"_ _2\"></span> (in dit laatste<span class=\"_ _2\"></span> geval is d<span class=\"_ _2\"></span>e aanschaffing<span class=\"_ _2\"></span>swaarde nul). <span class=\"_ _29\"> </span>Emissierechten <span class=\"_ _29\"> </span>worden <span class=\"_ _29\"> </span>niet <span class=\"_ _1f\"> </span>afgeschre<span class=\"_ _2\"></span>ven, <span class=\"_ _29\"> </span>maar <span class=\"_ _1f\"> </span>worden <span class=\"_ _29\"> </span>onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _29\"> </span>test <span class=\"_ _29\"> </span>op bijzondere waardevermindering<span class=\"_ _2\"></span>en. <span class=\"_ _0\"></span>Een voorziening wordt <span class=\"_ _0\"></span>aangelegd ter dekking <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de verplichting tot het <span class=\"_ _2\"></span>voorleggen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de<span class=\"_ _2\"></span> vereiste <span class=\"_ _2\"></span>hoeveelheid<span class=\"_ _2\"></span> emissi<span class=\"_ _2\"></span>erechten als,<span class=\"_ _2\"></span> gedurende <span class=\"_ _26\"></span>een bepaalde peri<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>de, het <span class=\"_ _50\"></span>aantal <span class=\"_ _50\"></span>vereiste <span class=\"_ _1c\"></span>rechten <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>totaal<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>aantal <span class=\"_ _1c\"></span>verworven <span class=\"_ _50\"></span>rechten <span class=\"_ _50\"></span>overstijgt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>eze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>oorziening <span class=\"_ _1c\"></span>wordt opgenomen aan het<span class=\"_ _2\"></span> geraamde bedrag<span class=\"_ _2\"></span> van de nodige <span class=\"_ _2\"></span>uitgaven om aan dez<span class=\"_ _2\"></span>e verplichtin<span class=\"_ _2\"></span>g te voldoen. Immateri\u00eble act<span class=\"_ _2\"></span>iva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>immateri\u00eble <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verdisconteerde <span class=\"_ _0\"></span>kasstromen, <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>gevolg van <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>eventuele <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>activa, <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>waarderingsstudies, <span class=\"_ _0\"></span>die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _50\"></span>als door  externe,  onafhankelijke  waarderingsbedrijven  met  de  nodige <span class=\"_ _33\"> </span>kwalificaties  en  ervaring  zijn opgemaakt<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Afschrijvingen<span class=\"_ _2\"></span> Immateri\u00eble <span class=\"_ _56\"></span>activa <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bepaalde <span class=\"_ _2\"></span>gebru<span class=\"_ _2\"></span>iksduur <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgeschreven <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>lgens <span class=\"_ _56\"></span>de <span class=\"_ _2\"></span>lineaire <span class=\"_ _56\"></span>methode over hun verwachte <span class=\"_ _2\"></span>economische gebr<span class=\"_ _2\"></span>uiksduur. De <span class=\"_ _26\"></span>geschatte <span class=\"_ _56\"></span>economische <span class=\"_ _56\"></span>gebruiksduur <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>respectievelijke <span class=\"_ _56\"></span>categorie\u00ebn <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende: Ontwikkeling<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _2f\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _61\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 jaar<span class=\"fc8\"> </span></span></span>Software<span class=\"fc7\"> <span class=\"_ _3c\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Klantenlijst<span class=\"fc7\"> <span class=\"_ _62\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 10 jaar<span class=\"fc8\"> </span></span></span>Concessies, licentie<span class=\"_ _2\"></span>s, patenten en ander<span class=\"_ _2\"></span>e<span class=\"fc7\"> <span class=\"_ _40\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _20\"> </span>economische <span class=\"_ _1f\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig.<span class=\"_ _6d\"> </span>Afschrijvingen<span class=\"_ _2\"></span> Afschrijvingen <span class=\"_ _26\"></span>worden geb<span class=\"_ _2\"></span>oekt <span class=\"_ _2\"></span>in de<span class=\"_ _2\"></span> winst-<span class=\"_ _2\"></span><span class=\"ls3\">en<span class=\"ls0\">-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _2\"></span>vanaf <span class=\"_ _2\"></span>de da<span class=\"_ _2\"></span>tum <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ingebruikname,<span class=\"_ _2\"></span> op<span class=\"_ _2\"></span> </span></span>lineaire <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _1c\"></span>economische <span class=\"_ _1c\"></span>gebruiksduur <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elke <span class=\"_ _1c\"></span>component <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>materieel<span class=\"_ _2\"></span> vast actief. De verwachte ec<span class=\"_ _2\"></span>onomische gebru<span class=\"_ _2\"></span>iksduur van de r<span class=\"_ _2\"></span>espectievelij<span class=\"_ _2\"></span>ke categorie\u00ebn va<span class=\"_ _2\"></span>n activa is als volgt: Infrastructuurwer<span class=\"_ _2\"></span>ken terreinen<span class=\"ffa fs6\">4F4F<span class=\"_ _6d\"> </span></span>32 <span class=\"_ _63\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Gebouwen<span class=\"fc7\"> <span class=\"_ _64\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">20 tot 40 jaar<span class=\"fc8\"> </span></span></span>Verbeteringswerk<span class=\"_ _2\"></span>en gebouwen<span class=\"fc7\"> <span class=\"_ _1c\"></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Installaties<span class=\"fc7\"> <span class=\"_ _4a\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">6 tot 20<span class=\"_ _2\"></span> jaar<span class=\"fc8\"> </span></span></span>Machines en uitrusting<span class=\"_ _26\"></span><span class=\"fc7\"> <span class=\"_ _1d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 tot 15 jaar<span class=\"fc8\"> </span></span></span>Meubilair en kant<span class=\"_ _2\"></span>ooruitrusting<span class=\"fc7\"> <span class=\"_ _29\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4<span class=\"_ _0\"></span> tot 10 jaar<span class=\"fc8\"> </span></span></span>Extrusie materie<span class=\"_ _2\"></span>el en gereedschap <span class=\"_ _65\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 7 jaar<span class=\"fc8\"> </span></span></span>Laboratorium- en onderz<span class=\"_ _26\"></span>oeksinfrastructuur<span class=\"fc7\"> <span class=\"_ _5d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Rollend materieel<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4 tot 10 jaar<span class=\"fc8\"> </span></span></span>Computermaterieel<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _67\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Terreinen <span class=\"_ _27\"> </span>worden <span class=\"_ _34\"> </span>niet <span class=\"_ _34\"> </span>afgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>aangezien <span class=\"_ _27\"> </span>aangenomen <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>dat <span class=\"_ _34\"> </span>zij <span class=\"_ _27\"> </span>een <span class=\"_ _34\"> </span>onbepaalde gebruiksduur hebb<span class=\"_ _2\"></span>en. De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>economische <span class=\"_ _20\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "(F) Goodwill <span class=\"ff2\"> </span>Bedrijfscombinati<span class=\"_ _2\"></span>es  Alle <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _26\"></span>worden verw<span class=\"_ _2\"></span>erkt d<span class=\"_ _2\"></span>oor de <span class=\"_ _26\"></span>overnamemethode <span class=\"_ _2\"></span>toe <span class=\"_ _2\"></span>te p<span class=\"_ _2\"></span>assen <span class=\"_ _2\"></span>op de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van overname, welk<span class=\"_ _2\"></span>e de datum is waar<span class=\"_ _2\"></span>op de groep control<span class=\"_ _2\"></span>e verkrijgt. De groep waarde<span class=\"_ _2\"></span>ert de goodwill op de<span class=\"_ _2\"></span> overnamedatu<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span> als volgt: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de re\u00eble waarde <span class=\"_ _2\"></span>van de overgedrag<span class=\"_ _2\"></span>en vergoeding; pl<span class=\"_ _26\"></span>us<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het opgenomen bedrag<span class=\"_ _2\"></span> van eventuele <span class=\"_ _2\"></span>minderheidsbe<span class=\"_ _2\"></span>langen in de overg<span class=\"_ _2\"></span>enomen partij; plus </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>bedrijfscombina<span class=\"_ _2\"></span>tie <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>fasen <span class=\"_ _2\"></span>plaatsvindt,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voorafgaan<span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>belang </span></span>in de overgeno<span class=\"_ _2\"></span>men partij; verminderd <span class=\"_ _2\"></span>met \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenomen  nettobedrag  (in <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>algemeen  de <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde) <span class=\"_ _33\"> </span>van  de <span class=\"_ _33\"> </span>identificeerbare </span></span>verworven activ<span class=\"_ _2\"></span>a en aangeg<span class=\"_ _2\"></span>ane verplichtingen. Indien <span class=\"_ _20\"> </span>negatief, <span class=\"_ _20\"> </span>zal <span class=\"_ _1f\"> </span>deze <span class=\"_ _20\"> </span>voordelige <span class=\"_ _20\"> </span>aankoop <span class=\"_ _1f\"> </span>onmiddellijk <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>verwerkt <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> nadat de re\u00eble w<span class=\"_ _2\"></span>aarde opnieuw beo<span class=\"_ _2\"></span>ordeeld werd. Goodwill <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>uitgedrukt <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>munteenheid <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>waarop <span class=\"_ _31\"></span>ze <span class=\"_ _32\"></span>betrekking heeft. Transactiekosten, <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>of aan<span class=\"_ _2\"></span>delen, <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>door de groep in k<span class=\"_ _2\"></span>ost genomen wanneer zij <span class=\"_ _2\"></span>worden gemaakt.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>re\u00eble waarde v<span class=\"_ _0\"></span>an een voo<span class=\"_ _0\"></span>rwaardelij<span class=\"_ _2\"></span>ke vergoeding wordt <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>overnamedatum opgenomen. <span class=\"_ _0\"></span>Indien die <span class=\"_ _20\"> </span>voorwaardelijke <span class=\"_ _20\"> </span>vergoeding <span class=\"_ _20\"> </span>wordt <span class=\"_ _20\"> </span>geclassificeerd <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>eigen <span class=\"_ _20\"> </span>vermogen, <span class=\"_ _20\"> </span>vindt <span class=\"_ _20\"> </span>geen <span class=\"_ _27\"> </span>latere herwaardering <span class=\"_ _25\"></span>plaats <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>afwikkeling <span class=\"_ _25\"></span>geboekt <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen. <span class=\"_ _25\"></span>In <span class=\"_ _32\"></span>andere <span class=\"_ _25\"></span>gevallen worden <span class=\"_ _1c\"></span>wijzigingen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>voorwaardelijke <span class=\"_ _1c\"></span>vergoeding <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>eerste <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening opg<span class=\"_ _2\"></span>enomen. Waardering van go<span class=\"_ _2\"></span>odwill na eerste <span class=\"_ _2\"></span>opname Goodwill <span class=\"_ _55\"> </span>wordt <span class=\"_ _55\"> </span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>tegen <span class=\"_ _55\"> </span>kostprijs <span class=\"_ _55\"> </span>verminderd <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>cumulatieve <span class=\"_ _55\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gs- verliezen.<span class=\"_ _2\"></span>  Goodwill <span class=\"_ _2a\"> </span>wordt <span class=\"_ _2a\"> </span>m<span class=\"_ _0\"></span>instens <span class=\"_ _2a\"> </span>\u00e9\u00e9n <span class=\"_ _30\"> </span>keer <span class=\"_ _30\"> </span>per <span class=\"_ _2a\"> </span>jaar <span class=\"_ _2a\"> </span>onderworpen <span class=\"_ _2a\"> </span>aan <span class=\"_ _30\"> </span>een <span class=\"_ _30\"> </span>test <span class=\"_ _2a\"> </span>op <span class=\"_ _30\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen, <span class=\"_ _33\"> </span>alsook <span class=\"_ _1d\"> </span>telkens <span class=\"_ _33\"> </span>wanneer <span class=\"_ _33\"> </span>er <span class=\"_ _33\"> </span>een <span class=\"_ _1d\"> </span>indicatie <span class=\"_ _33\"> </span>is <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>wijst <span class=\"_ _1d\"> </span>op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>mo<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span> bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende eenheid <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>welke de <span class=\"_ _0\"></span>good<span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>werd toegewezen (zie b<span class=\"_ _2\"></span>oekhoudprin<span class=\"_ _2\"></span>cipe J).<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Bedrijfscombinati<span class=\"_ _2\"></span>es  Alle <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _26\"></span>worden verw<span class=\"_ _2\"></span>erkt d<span class=\"_ _2\"></span>oor de <span class=\"_ _26\"></span>overnamemethode <span class=\"_ _2\"></span>toe <span class=\"_ _2\"></span>te p<span class=\"_ _2\"></span>assen <span class=\"_ _2\"></span>op de <span class=\"_ _2\"></span>datum <span class=\"_ _2\"></span>van overname, welk<span class=\"_ _2\"></span>e de datum is waar<span class=\"_ _2\"></span>op de groep control<span class=\"_ _2\"></span>e verkrijgt. De groep waarde<span class=\"_ _2\"></span>ert de goodwill op de<span class=\"_ _2\"></span> overnamedatu<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span> als volgt: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de re\u00eble waarde <span class=\"_ _2\"></span>van de overgedrag<span class=\"_ _2\"></span>en vergoeding; pl<span class=\"_ _26\"></span>us<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het opgenomen bedrag<span class=\"_ _2\"></span> van eventuele <span class=\"_ _2\"></span>minderheidsbe<span class=\"_ _2\"></span>langen in de overg<span class=\"_ _2\"></span>enomen partij; plus </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>bedrijfscombina<span class=\"_ _2\"></span>tie <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>fasen <span class=\"_ _2\"></span>plaatsvindt,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voorafgaan<span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>belang </span></span>in de overgeno<span class=\"_ _2\"></span>men partij; verminderd <span class=\"_ _2\"></span>met \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenomen  nettobedrag  (in <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>algemeen  de <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde) <span class=\"_ _33\"> </span>van  de <span class=\"_ _33\"> </span>identificeerbare </span></span>verworven activ<span class=\"_ _2\"></span>a en aangeg<span class=\"_ _2\"></span>ane verplichtingen. Indien <span class=\"_ _20\"> </span>negatief, <span class=\"_ _20\"> </span>zal <span class=\"_ _1f\"> </span>deze <span class=\"_ _20\"> </span>voordelige <span class=\"_ _20\"> </span>aankoop <span class=\"_ _1f\"> </span>onmiddellijk <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>verwerkt <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> nadat de re\u00eble w<span class=\"_ _2\"></span>aarde opnieuw beo<span class=\"_ _2\"></span>ordeeld werd. Goodwill <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>uitgedrukt <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>munteenheid <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>waarop <span class=\"_ _31\"></span>ze <span class=\"_ _32\"></span>betrekking heeft. Transactiekosten, <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>deze <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>uitgifte <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>of aan<span class=\"_ _2\"></span>delen, <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>door de groep in k<span class=\"_ _2\"></span>ost genomen wanneer zij <span class=\"_ _2\"></span>worden gemaakt.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>re\u00eble waarde v<span class=\"_ _0\"></span>an een voo<span class=\"_ _0\"></span>rwaardelij<span class=\"_ _2\"></span>ke vergoeding wordt <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>overnamedatum opgenomen. <span class=\"_ _0\"></span>Indien die <span class=\"_ _20\"> </span>voorwaardelijke <span class=\"_ _20\"> </span>vergoeding <span class=\"_ _20\"> </span>wordt <span class=\"_ _20\"> </span>geclassificeerd <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>eigen <span class=\"_ _20\"> </span>vermogen, <span class=\"_ _20\"> </span>vindt <span class=\"_ _20\"> </span>geen <span class=\"_ _27\"> </span>latere herwaardering <span class=\"_ _25\"></span>plaats <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>afwikkeling <span class=\"_ _25\"></span>geboekt <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen. <span class=\"_ _25\"></span>In <span class=\"_ _32\"></span>andere <span class=\"_ _25\"></span>gevallen worden <span class=\"_ _1c\"></span>wijzigingen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>voorwaardelijke <span class=\"_ _1c\"></span>vergoeding <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>eerste <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening opg<span class=\"_ _2\"></span>enomen. Waardering van go<span class=\"_ _2\"></span>odwill na eerste <span class=\"_ _2\"></span>opname Goodwill <span class=\"_ _55\"> </span>wordt <span class=\"_ _55\"> </span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>tegen <span class=\"_ _55\"> </span>kostprijs <span class=\"_ _55\"> </span>verminderd <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>cumulatieve <span class=\"_ _55\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gs- verliezen.<span class=\"_ _2\"></span>  Goodwill <span class=\"_ _2a\"> </span>wordt <span class=\"_ _2a\"> </span>m<span class=\"_ _0\"></span>instens <span class=\"_ _2a\"> </span>\u00e9\u00e9n <span class=\"_ _30\"> </span>keer <span class=\"_ _30\"> </span>per <span class=\"_ _2a\"> </span>jaar <span class=\"_ _2a\"> </span>onderworpen <span class=\"_ _2a\"> </span>aan <span class=\"_ _30\"> </span>een <span class=\"_ _30\"> </span>test <span class=\"_ _2a\"> </span>op <span class=\"_ _30\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen, <span class=\"_ _33\"> </span>alsook <span class=\"_ _1d\"> </span>telkens <span class=\"_ _33\"> </span>wanneer <span class=\"_ _33\"> </span>er <span class=\"_ _33\"> </span>een <span class=\"_ _1d\"> </span>indicatie <span class=\"_ _33\"> </span>is <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>wijst <span class=\"_ _1d\"> </span>op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>mo<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span> bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende eenheid <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>welke de <span class=\"_ _0\"></span>good<span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>werd toegewezen (zie b<span class=\"_ _2\"></span>oekhoudprin<span class=\"_ _2\"></span>cipe J).<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "De <span class=\"_ _0\"></span>re\u00eble waarde v<span class=\"_ _0\"></span>an een voo<span class=\"_ _0\"></span>rwaardelij<span class=\"_ _2\"></span>ke vergoeding wordt <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>overnamedatum opgenomen. <span class=\"_ _0\"></span>Indien die <span class=\"_ _20\"> </span>voorwaardelijke <span class=\"_ _20\"> </span>vergoeding <span class=\"_ _20\"> </span>wordt <span class=\"_ _20\"> </span>geclassificeerd <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>eigen <span class=\"_ _20\"> </span>vermogen, <span class=\"_ _20\"> </span>vindt <span class=\"_ _20\"> </span>geen <span class=\"_ _27\"> </span>latere herwaardering <span class=\"_ _25\"></span>plaats <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>afwikkeling <span class=\"_ _25\"></span>geboekt <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>eigen <span class=\"_ _25\"></span>vermogen. <span class=\"_ _25\"></span>In <span class=\"_ _32\"></span>andere <span class=\"_ _25\"></span>gevallen worden <span class=\"_ _1c\"></span>wijzigingen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>voorwaardelijke <span class=\"_ _1c\"></span>vergoeding <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>eerste <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening opg<span class=\"_ _2\"></span>enomen. Waardering van go<span class=\"_ _2\"></span>odwill na eerste <span class=\"_ _2\"></span>opname Goodwill <span class=\"_ _55\"> </span>wordt <span class=\"_ _55\"> </span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>tegen <span class=\"_ _55\"> </span>kostprijs <span class=\"_ _55\"> </span>verminderd <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>cumulatieve <span class=\"_ _55\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gs- verliezen.<span class=\"_ _2\"></span>  Goodwill <span class=\"_ _2a\"> </span>wordt <span class=\"_ _2a\"> </span>m<span class=\"_ _0\"></span>instens <span class=\"_ _2a\"> </span>\u00e9\u00e9n <span class=\"_ _30\"> </span>keer <span class=\"_ _30\"> </span>per <span class=\"_ _2a\"> </span>jaar <span class=\"_ _2a\"> </span>onderworpen <span class=\"_ _2a\"> </span>aan <span class=\"_ _30\"> </span>een <span class=\"_ _30\"> </span>test <span class=\"_ _2a\"> </span>op <span class=\"_ _30\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen, <span class=\"_ _33\"> </span>alsook <span class=\"_ _1d\"> </span>telkens <span class=\"_ _33\"> </span>wanneer <span class=\"_ _33\"> </span>er <span class=\"_ _33\"> </span>een <span class=\"_ _1d\"> </span>indicatie <span class=\"_ _33\"> </span>is <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>wijst <span class=\"_ _1d\"> </span>op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>mo<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span> bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende eenheid <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>welke de <span class=\"_ _0\"></span>good<span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>werd toegewezen (zie b<span class=\"_ _2\"></span>oekhoudprin<span class=\"_ _2\"></span>cipe J).<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Goodwill <span class=\"_ _2a\"> </span>wordt <span class=\"_ _2a\"> </span>m<span class=\"_ _0\"></span>instens <span class=\"_ _2a\"> </span>\u00e9\u00e9n <span class=\"_ _30\"> </span>keer <span class=\"_ _30\"> </span>per <span class=\"_ _2a\"> </span>jaar <span class=\"_ _2a\"> </span>onderworpen <span class=\"_ _2a\"> </span>aan <span class=\"_ _30\"> </span>een <span class=\"_ _30\"> </span>test <span class=\"_ _2a\"> </span>op <span class=\"_ _30\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen, <span class=\"_ _33\"> </span>alsook <span class=\"_ _1d\"> </span>telkens <span class=\"_ _33\"> </span>wanneer <span class=\"_ _33\"> </span>er <span class=\"_ _33\"> </span>een <span class=\"_ _1d\"> </span>indicatie <span class=\"_ _33\"> </span>is <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>wijst <span class=\"_ _1d\"> </span>op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>mo<span class=\"_ _0\"></span>gelijke<span class=\"_ _2\"></span> bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende eenheid <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>welke de <span class=\"_ _0\"></span>good<span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>werd toegewezen (zie b<span class=\"_ _2\"></span>oekhoudprin<span class=\"_ _2\"></span>cipe J).<span class=\"_ _6d\"> </span>(J) Bijzondere waa<span class=\"_ _2\"></span>rdeverminderingen De <span class=\"_ _25\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>immateri\u00eble <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>elke <span class=\"_ _25\"></span>balansdatum<span class=\"_ _2\"></span> beoordeeld om te bepalen of er <span class=\"_ _0\"></span>enige aanwijzing is voor een bijzondere waardevermindering<span class=\"_ _2\"></span>. Indien een dergelijke aan<span class=\"_ _2\"></span>wijzing bestaat, w<span class=\"_ _2\"></span>ordt de realiseerb<span class=\"_ _2\"></span>are waarde van het individ<span class=\"_ _2\"></span>ueel actief of van de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>eenheid geschat. <span class=\"_ _0\"></span>Voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>bijzondere waardeverminderingen worden activa gegr<span class=\"_ _2\"></span>oepeerd in <span class=\"_ _2\"></span>de kleinste <span class=\"_ _2\"></span>groep acti<span class=\"_ _2\"></span>va die kasstro<span class=\"_ _2\"></span>men genereren <span class=\"_ _2\"></span>uit voor<span class=\"_ _2\"></span>tgezette acti<span class=\"_ _2\"></span>viteiten die <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>ruime <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>onafhankelijk <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>andere <span class=\"_ _1e\"> </span>activa <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>kasstroomgenererend<span class=\"_ _2\"></span>e eenheden. <span class=\"_ _31\"> </span>Een <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _31\"> </span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _31\"> </span>geboekt <span class=\"_ _31\"> </span>wanneer <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>boekwaarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>een actief <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _33\"> </span>waartoe <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>actief<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>behoort, <span class=\"_ _33\"> </span>hoger <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>dan <span class=\"_ _33\"> </span>de realiseerbare <span class=\"_ _1f\"> </span>waarde. <span class=\"_ _20\"> </span>Bijzondere <span class=\"_ _20\"> </span>waardeverminde<span class=\"_ _2\"></span>ringen <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Goodwill <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>immateri\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>beschikbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>gebruik, worden <span class=\"_ _0\"></span>minstens <span class=\"_ _0\"></span>jaarlijks<span class=\"_ _2\"></span> getoetst <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>bijzondere <span class=\"_ _56\"></span>waardeverminderingen <span class=\"_ _56\"></span>alsook <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>er <span class=\"_ _26\"></span>enige <span class=\"_ _26\"></span>aanwijzing <span class=\"_ _56\"></span>hiervoor bestaat. <span class=\"_ _4f\"> </span>Ee<span class=\"_ _0\"></span>n <span class=\"_ _33\"> </span>bijzondere  waardevermindering  o<span class=\"_ _0\"></span>p <span class=\"_ _33\"> </span>goodwill <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _33\"> </span>bepaald <span class=\"_ _33\"> </span>door <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>realiseerba<span class=\"_ _2\"></span>re waarde <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an  elke <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende  eenheid, <span class=\"_ _33\"> </span>aan <span class=\"_ _33\"> </span>welke <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>goodwill  werd <span class=\"_ _33\"> </span>toegewezen,  te beoordelen. Bijzondere <span class=\"_ _50\"></span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>eenheden <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>in <span class=\"_ _25\"></span>eerste <span class=\"_ _25\"></span>instantie toegewezen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>goodwill <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>kasstroomgenererende<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>eenheden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>pas <span class=\"_ _26\"></span>daarna wordt <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>aanwezig <span class=\"_ _1c\"></span>zijn <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>eenhe<span class=\"_ _0\"></span>id <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>pro <span class=\"_ _25\"></span>rata <span class=\"_ _25\"></span>basis<span class=\"_ _2\"></span> verminderd.<span class=\"_ _2\"></span> Berekening van de<span class=\"_ _2\"></span> realiseerbare waard<span class=\"_ _2\"></span>e De realiseerbare <span class=\"_ _2\"></span>waarde van een ac<span class=\"_ _2\"></span>tief of kasstroomg<span class=\"_ _2\"></span>enererende eenh<span class=\"_ _2\"></span>eid is de hoogste van de r<span class=\"_ _2\"></span>e\u00eble waarde <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verkoopkosten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>bedrijfswaarde. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contante waarde van de verwachte toekomstige<span class=\"_ _2\"></span> kasstromen voortvloeiend uit het gebruik van het actief of <span class=\"_ _0\"></span>de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>eenheid. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _50\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> kasstromen <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verdisconteren <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>hun <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>waarde, <span class=\"_ _32\"></span>gebruik <span class=\"_ _32\"></span>makend <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>discontovoet <span class=\"_ _32\"></span>die zowel <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _25\"></span>marktomstandigheden <span class=\"_ _25\"></span><span class=\"ff3\">als <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>specifieke <span class=\"_ _25\"></span>risico\u2019s <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>actief, <span class=\"_ _25\"></span>de </span>activiteit, <span class=\"_ _50\"></span>etc. <span class=\"_ _25\"></span>weergeeft. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>verminderd <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoopkosten <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>bepaald <span class=\"_ _25\"></span>door rekening te houden<span class=\"_ _2\"></span> met recente <span class=\"_ _2\"></span>markttransacties<span class=\"_ _2\"></span>, indien beschikbaar. Indien <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>is <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>overboeken <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>vaste activa aang<span class=\"_ _2\"></span>ehouden v<span class=\"_ _2\"></span>oor verkoop, g<span class=\"_ _2\"></span>ebeurt de<span class=\"_ _2\"></span> waarde<span class=\"_ _2\"></span>ring van d<span class=\"_ _2\"></span>e re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>activa op <span class=\"_ _2\"></span>basis<span class=\"_ _2\"></span> van <span class=\"_ _0\"></span>de beste inschattingen van <span class=\"_ _0\"></span>het management (alsook op <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>van kennis v<span class=\"_ _0\"></span>an eerdere transacties met vergelijkbar<span class=\"_ _2\"></span>e activa). Terugname van bijz<span class=\"_ _2\"></span>ondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span> Een <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>voorgaande <span class=\"_ _1c\"></span>perioden <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>groep, met <span class=\"_ _31\"> </span>uitzondering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>goodwill, <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>elke <span class=\"_ _31\"> </span>balansdatum <span class=\"_ _32\"></span>beoordeeld <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>na <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>gaan <span class=\"_ _31\"> </span>of <span class=\"_ _32\"></span>er <span class=\"_ _31\"> </span>een aanwijzing  bestaat <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>de  bijzondere <span class=\"_ _4f\"> </span>waardeverminderin<span class=\"_ _2\"></span>g <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>ogelijk  is <span class=\"_ _33\"> </span>afg<span class=\"_ _0\"></span>enomen  of <span class=\"_ _33\"> </span>niet  m<span class=\"_ _0\"></span>eer bestaat. <span class=\"_ _26\"></span>Wanneer <span class=\"_ _2\"></span>er <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>veranderin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>heeft <span class=\"_ _26\"></span>plaatsgevonden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>schattingen <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>gebruikt <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>om de <span class=\"_ _4f\"> </span>realiseerbare  waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>activa  van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep,  andere <span class=\"_ _33\"> </span>dan  goodwill, <span class=\"_ _33\"> </span>te  bepalen, <span class=\"_ _33\"> </span>wordt <span class=\"_ _33\"> </span>de boekwaarde <span class=\"_ _31\"> </span>gedeeltelijk <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>geheel <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _31\"> </span>samengesteld. <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>terugname <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de, <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>voorgaande perioden <span class=\"_ _33\"> </span>opgenomen, <span class=\"_ _1d\"> </span>bijzondere <span class=\"_ _33\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>vindt <span class=\"_ _1d\"> </span>plaats <span class=\"_ _1d\"> </span>via <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>EBIT <span class=\"_ _1d\"> </span>aanpassende<span class=\"_ _2\"></span> elementen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening, <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nieuwe <span class=\"_ _1c\"></span>toegeno<span class=\"_ _2\"></span>men <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _0\"></span>van het <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>hoger <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>realiseerbare <span class=\"_ _26\"></span>waarde <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _56\"></span>(na <span class=\"_ _26\"></span>afschrijvingen) <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>bekomen zou zijn, indien geen bijz<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ndere waard<span class=\"_ _2\"></span>everminderinge<span class=\"_ _2\"></span>n voor het actief z<span class=\"_ _2\"></span>ouden zijn geboe<span class=\"_ _2\"></span>kt. Een bijzondere waard<span class=\"_ _2\"></span>evermindering<span class=\"_ _2\"></span> op goodwill kan <span class=\"_ _2\"></span>niet teruggeno<span class=\"_ _2\"></span>men worden. Financi\u00eble activa<span class=\"_ _2\"></span> In <span class=\"_ _0\"></span>overeenstemming m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>erkent <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>kredietverliezen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>handelsvorderingen volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>vereenvoudigde <span class=\"_ _25\"></span>methode. <span class=\"_ _32\"></span>Verwachte <span class=\"_ _32\"></span>kredietverliezen <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>handelsvorderingen,<span class=\"_ _2\"></span> exclusief <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>recupereren <span class=\"_ _1e\"> </span>btw-bedragen, <span class=\"_ _1e\"> </span>opgenomen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdens <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>looptijd. <span class=\"_ _1e\"> </span>Een <span class=\"_ _1e\"> </span>voorzieningenmatrix<span class=\"_ _2\"></span> wordt  gebruikt  om  de  verwachte  krediet<span class=\"_ _2\"></span>verliezen  tijdens  de  looptijd  op  handelsvorderingen  te berekenen,  aan<span class=\"_ _26\"></span>  de  hand <span class=\"_ _1b\"> </span>van  de  v<span class=\"_ _2\"></span>ervallen <span class=\"_ _1b\"> </span>openstaande  h<span class=\"_ _2\"></span>andelsvorderingen<span class=\"_ _2\"></span>  op  b<span class=\"_ _2\"></span>alansdatum <span class=\"_ _1b\"> </span>en historische informatie over <span class=\"_ _0\"></span>wanbetalingen. De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>beschouwt ee<span class=\"_ _0\"></span>n financieel <span class=\"_ _0\"></span>actief in <span class=\"_ _0\"></span>wanbetaling wanneer de c<span class=\"_ _2\"></span>ontractuele b<span class=\"_ _2\"></span>etalingen m<span class=\"_ _2\"></span>eer dan 60 <span class=\"_ _2\"></span>dagen <span class=\"_ _2\"></span>vervallen zijn. <span class=\"_ _2\"></span>Voor alle <span class=\"_ _2\"></span>handelsvorderingen,<span class=\"_ _2\"></span> meer dan <span class=\"_ _0\"></span>60 <span class=\"_ _0\"></span>dagen vervallen, berekent <span class=\"_ _0\"></span>de voorzieningenmatri<span class=\"_ _2\"></span>x <span class=\"_ _0\"></span>een bijzondere waardevermindering tussen <span class=\"_ _50\"></span>20% <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>100%. <span class=\"_ _50\"></span>Echter, <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>specifieke <span class=\"_ _50\"></span>gevallen, <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>eveneens <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>financieel <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>in wanbetaling <span class=\"_ _32\"></span>beschou<span class=\"_ _2\"></span>wen <span class=\"_ _32\"></span>na <span class=\"_ _32\"></span>objectieve <span class=\"_ _32\"></span>aanwijzinge<span class=\"_ _2\"></span>n <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijzondere <span class=\"_ _32\"></span>waard<span class=\"_ _2\"></span>evermindering <span class=\"_ _25\"></span>ten gevolge <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>meer <span class=\"_ _0\"></span>gebeurtenissen, die <span class=\"_ _1c\"></span>zich <span class=\"_ _0\"></span>hebben voorgedaan <span class=\"_ _0\"></span>na <span class=\"_ _1c\"></span>de eers<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>opname <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het actief en <span class=\"_ _2\"></span>als deze <span class=\"_ _2\"></span>tot verlie<span class=\"_ _2\"></span>s leidende <span class=\"_ _2\"></span>gebeurtenissen <span class=\"_ _26\"></span>een effect hadden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p de t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>geschatte<span class=\"_ _2\"></span> kasstromen <span class=\"_ _27\"> </span>van <span class=\"_ _2c\"> </span>dit <span class=\"_ _34\"> </span>actief, <span class=\"_ _34\"> </span>welk <span class=\"_ _34\"> </span>bovendien <span class=\"_ _34\"> </span>betrouwbaar <span class=\"_ _27\"> </span>kan <span class=\"_ _2c\"> </span>worden <span class=\"_ _34\"> </span>ingeschat. <span class=\"_ _34\"> </span>Objectieve<span class=\"_ _26\"></span> aanwijzingen vo<span class=\"_ _2\"></span>or een bijzondere<span class=\"_ _2\"></span> waardeverminderi<span class=\"_ _2\"></span>ng bestaan uit aanz<span class=\"_ _2\"></span>ienlijke fin<span class=\"_ _2\"></span>anci\u00eble problemen<span class=\"_ _2\"></span> van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>contractbreuk <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>wanbetalingen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>indicatoren <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n faillissement <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>schuldenaar <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>eco<span class=\"_ _0\"></span>nomische<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>omstandigheden <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>nauw <span class=\"_ _31\"> </span>samenhangen <span class=\"_ _1e\"> </span>met wanbetalingen. <span class=\"_ _55\"> </span>Bijzondere <span class=\"_ _24\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _24\"> </span>worden <span class=\"_ _55\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _53\"> </span>in <span class=\"_ _24\"> </span>de <span class=\"_ _22\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "(G) Materi\u00eble va<span class=\"_ _2\"></span>ste activa Eigen activa Materi\u00eble <span class=\"_ _33\"> </span>vaste <span class=\"_ _33\"> </span>activa <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>gewaardeerd <span class=\"_ _33\"> </span>tegen <span class=\"_ _33\"> </span>kostprijs <span class=\"_ _33\"> </span>verminderd <span class=\"_ _33\"> </span>met <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>gecumuleerde afschrijvingen  en  bijz<span class=\"_ _2\"></span>ondere  waardevermind<span class=\"_ _2\"></span>eringen.  De  kostprijs<span class=\"_ _2\"></span>  omvat  de  in<span class=\"_ _2\"></span>iti\u00eble  aankoopprijs<span class=\"_ _2\"></span> vermeerderd <span class=\"_ _1b\"> </span>met  rechtstr<span class=\"_ _2\"></span>eeks  toerekenbar<span class=\"_ _2\"></span>e  kosten  om<span class=\"_ _2\"></span>  het  actief  operationeel  te<span class=\"_ _2\"></span>  maken  zoals beoogd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>(bijvoorbeeld: <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>terugvorderbare <span class=\"_ _0\"></span>belastingen,<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>transport <span class=\"_ _0\"></span>en, <span class=\"_ _1c\"></span>indien van toepassing,<span class=\"_ _2\"></span> de kosten van <span class=\"_ _2\"></span>ontmanteling en v<span class=\"_ _2\"></span>erwijdering van he<span class=\"_ _2\"></span>t actief en va<span class=\"_ _2\"></span>n het herstel van h<span class=\"_ _2\"></span>et terrein <span class=\"_ _50\"></span>waar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>actief <span class=\"_ _50\"></span>zich <span class=\"_ _50\"></span>bevindt). <span class=\"_ _25\"></span>De <span class=\"_ _50\"></span>kostprijs <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>zelf <span class=\"_ _50\"></span>geproduceerde <span class=\"_ _50\"></span>activa <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>dezelfde<span class=\"_ _2\"></span> manier <span class=\"_ _0\"></span>bepaald <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>verworven <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>omvat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>kostprijs <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aterialen, directe <span class=\"_ _1c\"></span>loonkosten en overige direct<span class=\"_ _2\"></span>e toewijsbare k<span class=\"_ _2\"></span>osten.  Wanneer  component<span class=\"_ _2\"></span>en  van  een  vast  actief  een  verschillend<span class=\"_ _2\"></span>e  gebruiksduur  hebb<span class=\"_ _2\"></span>en,  worden  zij geboekt als afzonderlijk<span class=\"_ _26\"></span>e materi\u00eble vaste acti<span class=\"_ _2\"></span>va. Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1f\"> </span>na <span class=\"_ _1f\"> </span>eerste <span class=\"_ _1f\"> </span>opname <span class=\"_ _1f\"> </span>opgelopen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>kader <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>vervangen <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>ernieuwen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van componenten van <span class=\"_ _0\"></span>materi\u00eble vaste <span class=\"_ _1c\"></span>activa worden <span class=\"_ _0\"></span>geboekt als <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop v<span class=\"_ _0\"></span>an een <span class=\"_ _1c\"></span>afzonderli<span class=\"_ _2\"></span>jk <span class=\"_ _0\"></span>actief en het actief dat werd vervangen wordt dan volledig afgeschreven. Het activeren van latere uitgaven vindt <span class=\"_ _31\"> </span>enkel <span class=\"_ _1e\"> </span>plaats <span class=\"_ _31\"> </span>wanneer <span class=\"_ _31\"> </span>deze <span class=\"_ _1e\"> </span>uitgaven <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>toekomstige <span class=\"_ _31\"> </span>economische <span class=\"_ _31\"> </span>voordelen, <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aan <span class=\"_ _31\"> </span>de activapost <span class=\"_ _1c\"></span>waarop <span class=\"_ _50\"></span>zij <span class=\"_ _50\"></span>betrekking <span class=\"_ _1c\"></span>hebben, <span class=\"_ _50\"></span>vergroten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>productiecapacit<span class=\"_ _2\"></span>eit <span class=\"_ _1c\"></span>significant <span class=\"_ _50\"></span>verhogen. Herstellings- <span class=\"_ _1e\"> </span>en  onderhou<span class=\"_ _2\"></span>dskosten, <span class=\"_ _1e\"> </span>we<span class=\"_ _0\"></span>lke  de<span class=\"_ _2\"></span>  to<span class=\"_ _2\"></span>ekomstige <span class=\"_ _1b\"> </span>economis<span class=\"_ _2\"></span>che <span class=\"_ _1b\"> </span>voordelen <span class=\"_ _1b\"> </span>eigen <span class=\"_ _1b\"> </span>aan  d<span class=\"_ _2\"></span>e activapost  waarmee  ze  verwant  zijn <span class=\"_ _4f\"> </span>niet <span class=\"_ _33\"> </span>doen  toenemen,  worden  opgenomen  in  de <span class=\"_ _33\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Afschrijvingen<span class=\"_ _2\"></span> Afschrijvingen <span class=\"_ _26\"></span>worden geb<span class=\"_ _2\"></span>oekt <span class=\"_ _2\"></span>in de<span class=\"_ _2\"></span> winst-<span class=\"_ _2\"></span><span class=\"ls3\">en<span class=\"ls0\">-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _2\"></span>vanaf <span class=\"_ _2\"></span>de da<span class=\"_ _2\"></span>tum <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>ingebruikname,<span class=\"_ _2\"></span> op<span class=\"_ _2\"></span> </span></span>lineaire <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _1c\"></span>economische <span class=\"_ _1c\"></span>gebruiksduur <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elke <span class=\"_ _1c\"></span>component <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>materieel<span class=\"_ _2\"></span> vast actief. De verwachte ec<span class=\"_ _2\"></span>onomische gebru<span class=\"_ _2\"></span>iksduur van de r<span class=\"_ _2\"></span>espectievelij<span class=\"_ _2\"></span>ke categorie\u00ebn va<span class=\"_ _2\"></span>n activa is als volgt: Infrastructuurwer<span class=\"_ _2\"></span>ken terreinen<span class=\"ffa fs6\">4F4F<span class=\"_ _6d\"> </span></span>32 <span class=\"_ _63\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Gebouwen<span class=\"fc7\"> <span class=\"_ _64\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">20 tot 40 jaar<span class=\"fc8\"> </span></span></span>Verbeteringswerk<span class=\"_ _2\"></span>en gebouwen<span class=\"fc7\"> <span class=\"_ _1c\"></span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">10 tot 20 jaar<span class=\"fc8\"> </span></span></span>Installaties<span class=\"fc7\"> <span class=\"_ _4a\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">6 tot 20<span class=\"_ _2\"></span> jaar<span class=\"fc8\"> </span></span></span>Machines en uitrusting<span class=\"_ _26\"></span><span class=\"fc7\"> <span class=\"_ _1d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">5 tot 15 jaar<span class=\"fc8\"> </span></span></span>Meubilair en kant<span class=\"_ _2\"></span>ooruitrusting<span class=\"fc7\"> <span class=\"_ _29\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4<span class=\"_ _0\"></span> tot 10 jaar<span class=\"fc8\"> </span></span></span>Extrusie materie<span class=\"_ _2\"></span>el en gereedschap <span class=\"_ _65\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 7 jaar<span class=\"fc8\"> </span></span></span>Laboratorium- en onderz<span class=\"_ _26\"></span>oeksinfrastructuur<span class=\"fc7\"> <span class=\"_ _5d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Rollend materieel<span class=\"_ _2\"></span> <span class=\"_ _66\"> </span><span class=\"fc7\"> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">4 tot 10 jaar<span class=\"fc8\"> </span></span></span>Computermaterieel<span class=\"_ _2\"></span><span class=\"fc7\"> <span class=\"_ _67\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span> <span class=\"_ _3d\"> </span><span class=\"fc1\">3 tot 5 jaar<span class=\"fc8\"> </span></span></span>Terreinen <span class=\"_ _27\"> </span>worden <span class=\"_ _34\"> </span>niet <span class=\"_ _34\"> </span>afgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>aangezien <span class=\"_ _27\"> </span>aangenomen <span class=\"_ _27\"> </span>wordt <span class=\"_ _34\"> </span>dat <span class=\"_ _34\"> </span>zij <span class=\"_ _27\"> </span>een <span class=\"_ _34\"> </span>onbepaalde gebruiksduur hebb<span class=\"_ _2\"></span>en. De <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>economische <span class=\"_ _20\"> </span>gebruiksduur <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>restwaarden, <span class=\"_ _1f\"> </span>indien <span class=\"_ _1f\"> </span>significant, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>jaarlijks ge\u00ebvalueerd en<span class=\"_ _2\"></span> aangepast indien nodig<span class=\"_ _6d\"> </span>. Overheidssubsidies <span class=\"_ _2\"></span> Overheidssubsidies <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>materieel <span class=\"_ _1c\"></span>vast <span class=\"_ _1c\"></span>actief <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>mindering gebracht <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _2\"></span>eigen aan<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>activapost, <span class=\"_ _2\"></span>wanneer er <span class=\"_ _26\"></span>een redelij<span class=\"_ _2\"></span>ke z<span class=\"_ _2\"></span>ekerheid b<span class=\"_ _2\"></span>estaat d<span class=\"_ _2\"></span>at deze <span class=\"_ _0\"></span>subsidies o<span class=\"_ _0\"></span>ntvangen zullen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>zal vo<span class=\"_ _0\"></span>ldoen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorwaarden die <span class=\"_ _0\"></span>eraan verbonden <span class=\"_ _20\"> </span>zijn. <span class=\"_ _27\"> </span>Ze <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>mindering <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de<span class=\"_ _2\"></span> gerelateerde <span class=\"_ _29\"> </span>afschrijvingen <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>dit <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>lineaire <span class=\"_ _1f\"> </span>basis <span class=\"_ _1f\"> </span>over <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>gebruiksduu<span class=\"_ _2\"></span>r <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>de gerelateerde activ<span class=\"_ _2\"></span>a. Overheidssubsidies <span class=\"_ _33\"> </span>als <span class=\"_ _33\"> </span>compensatie <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gemaakte<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>kosten <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>systematisch opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>mindering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gerelateerde <span class=\"_ _32\"></span>kost <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>dezelfde <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>kosten <span class=\"_ _32\"></span>worden opgenomen. De waarderingsreg<span class=\"_ _2\"></span>els voor de emissier<span class=\"_ _2\"></span>echten worden <span class=\"_ _2\"></span>besproken in sectie <span class=\"_ _2\"></span>(E) Immateri\u00eble<span class=\"_ _2\"></span> activa.<span class=\"_ _6d\"> </span>Materi\u00eble vaste a<span class=\"_ _2\"></span>ctiva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>terreinen <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>gebouwen, <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>als <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>of gebruikt <span class=\"_ _0\"></span>tijdens <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen, <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>gebaseerd o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>geschatte <span class=\"_ _0\"></span>bedrag waartegen <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>terrein <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>gebouw <span class=\"_ _1c\"></span>kan <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>verhandeld <span class=\"_ _1c\"></span>onder <span class=\"_ _1c\"></span>normale <span class=\"_ _1c\"></span>marktomstandigh<span class=\"_ _2\"></span>eden <span class=\"_ _1c\"></span>op datum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>waardering <span class=\"_ _26\"></span>(\u201carm\u2019s<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>length\u201d <span class=\"_ _26\"></span>principe). <span class=\"_ _26\"></span>Het <span class=\"_ _26\"></span>resultaat <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gebenchmarkt <span class=\"_ _56\"></span>met <span class=\"_ _26\"></span>marktprijzen, indien <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>vervangingskosten <span class=\"_ _1c\"></span>worden <span class=\"_ _25\"></span>gebruikt,<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>indien <span class=\"_ _50\"></span>er <span class=\"_ _25\"></span>geen <span class=\"_ _50\"></span>belangrijke <span class=\"_ _1c\"></span>en actieve markt bes<span class=\"_ _2\"></span>taat.  De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>installaties, <span class=\"_ _31\"> </span>uitrusting <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>verbeteringswerken <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>gebaseerd <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>arkt- <span class=\"_ _1e\"> </span>of kostbenadering <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>gebruik <span class=\"_ _25\"></span>maken <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>genoteerde <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>gelijkwa<span class=\"_ _2\"></span>ardige <span class=\"_ _32\"></span>items, <span class=\"_ _32\"></span>indien beschikbaar, en <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>ervangin<span class=\"_ _2\"></span>gskost wanneer <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>geschikt is. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>vervangingswaard<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>resultaat van  enerzijds <span class=\"_ _1b\"> </span>de  kosten <span class=\"_ _1b\"> </span>van  nieuwe  in<span class=\"_ _2\"></span>stallaties,  uit<span class=\"_ _2\"></span>rusting  en <span class=\"_ _1b\"> </span>verbeteringswe<span class=\"_ _2\"></span>rken  met  dezelfd<span class=\"_ _26\"></span>e capaciteit en anderzijd<span class=\"_ _2\"></span>s de bedrijfswaard<span class=\"_ _2\"></span>e rekening ho<span class=\"_ _2\"></span>udend met de bedrijf<span class=\"_ _2\"></span>sactiviteit.  De bepaling van de re\u00eble waarde van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa wordt gebaseerd op<span class=\"_ _2\"></span> waarderingsstudies,<span class=\"_ _2\"></span> die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _1c\"></span>als <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>externe, <span class=\"_ _1c\"></span>onafhankelijke <span class=\"_ _1c\"></span>waarderingsbedrijven <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>nodige <span class=\"_ _50\"></span>kwalificaties<span class=\"_ _2\"></span> en ervaring zijn<span class=\"_ _2\"></span> opgemaakt.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Uitgaven na eerste<span class=\"_ _2\"></span> opname Uitgaven <span class=\"_ _1f\"> </span>na <span class=\"_ _1f\"> </span>eerste <span class=\"_ _1f\"> </span>opname <span class=\"_ _1f\"> </span>opgelopen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>in <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>kader <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>het <span class=\"_ _1f\"> </span>vervangen <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>ernieuwen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van componenten van <span class=\"_ _0\"></span>materi\u00eble vaste <span class=\"_ _1c\"></span>activa worden <span class=\"_ _0\"></span>geboekt als <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop v<span class=\"_ _0\"></span>an een <span class=\"_ _1c\"></span>afzonderli<span class=\"_ _2\"></span>jk <span class=\"_ _0\"></span>actief en het actief dat werd vervangen wordt dan volledig afgeschreven. Het activeren van latere uitgaven vindt <span class=\"_ _31\"> </span>enkel <span class=\"_ _1e\"> </span>plaats <span class=\"_ _31\"> </span>wanneer <span class=\"_ _31\"> </span>deze <span class=\"_ _1e\"> </span>uitgaven <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>toekomstige <span class=\"_ _31\"> </span>economische <span class=\"_ _31\"> </span>voordelen, <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aan <span class=\"_ _31\"> </span>de activapost <span class=\"_ _1c\"></span>waarop <span class=\"_ _50\"></span>zij <span class=\"_ _50\"></span>betrekking <span class=\"_ _1c\"></span>hebben, <span class=\"_ _50\"></span>vergroten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>productiecapacit<span class=\"_ _2\"></span>eit <span class=\"_ _1c\"></span>significant <span class=\"_ _50\"></span>verhogen. Herstellings- <span class=\"_ _1e\"> </span>en  onderhou<span class=\"_ _2\"></span>dskosten, <span class=\"_ _1e\"> </span>we<span class=\"_ _0\"></span>lke  de<span class=\"_ _2\"></span>  to<span class=\"_ _2\"></span>ekomstige <span class=\"_ _1b\"> </span>economis<span class=\"_ _2\"></span>che <span class=\"_ _1b\"> </span>voordelen <span class=\"_ _1b\"> </span>eigen <span class=\"_ _1b\"> </span>aan  d<span class=\"_ _2\"></span>e activapost  waarmee  ze  verwant  zijn <span class=\"_ _4f\"> </span>niet <span class=\"_ _33\"> </span>doen  toenemen,  worden  opgenomen  in  de <span class=\"_ _33\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Overheidssubsidies <span class=\"_ _2\"></span> Overheidssubsidies <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>materieel <span class=\"_ _1c\"></span>vast <span class=\"_ _1c\"></span>actief <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>mindering gebracht <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _2\"></span>eigen aan<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>activapost, <span class=\"_ _2\"></span>wanneer er <span class=\"_ _26\"></span>een redelij<span class=\"_ _2\"></span>ke z<span class=\"_ _2\"></span>ekerheid b<span class=\"_ _2\"></span>estaat d<span class=\"_ _2\"></span>at deze <span class=\"_ _0\"></span>subsidies o<span class=\"_ _0\"></span>ntvangen zullen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>zal vo<span class=\"_ _0\"></span>ldoen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorwaarden die <span class=\"_ _0\"></span>eraan verbonden <span class=\"_ _20\"> </span>zijn. <span class=\"_ _27\"> </span>Ze <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _1f\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>mindering <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de<span class=\"_ _2\"></span> gerelateerde <span class=\"_ _29\"> </span>afschrijvingen <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>dit <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>lineaire <span class=\"_ _1f\"> </span>basis <span class=\"_ _1f\"> </span>over <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>gebruiksduu<span class=\"_ _2\"></span>r <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>de gerelateerde activ<span class=\"_ _2\"></span>a. Overheidssubsidies <span class=\"_ _33\"> </span>als <span class=\"_ _33\"> </span>compensatie <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gemaakte<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>kosten <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>systematisch opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>mindering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gerelateerde <span class=\"_ _32\"></span>kost <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>dezelfde <span class=\"_ _32\"></span>periode <span class=\"_ _32\"></span>waarin <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>kosten <span class=\"_ _32\"></span>worden opgenomen. De waarderingsreg<span class=\"_ _2\"></span>els voor de emissier<span class=\"_ _2\"></span>echten worden <span class=\"_ _2\"></span>besproken in sectie <span class=\"_ _2\"></span>(E) Immateri\u00eble<span class=\"_ _2\"></span> activa.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "(H) Leasing De <span class=\"_ _1c\"></span>groep <span class=\"_ _1c\"></span>heeft <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2019 <span class=\"_ _1c\"></span>IFRS <span class=\"_ _1c\"></span>16 <span class=\"_ _1c\"></span><span class=\"ff4\">Leaseovereenkomsten <span class=\"_ _1c\"></span></span>toegepast <span class=\"_ _0\"></span>volgens <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>gewijzig<span class=\"_ _2\"></span>de <span class=\"_ _1c\"></span>retroactieve methode, zonder a<span class=\"_ _2\"></span>anpassing<span class=\"_ _2\"></span> van de vergelijkende<span class=\"_ _2\"></span> cijfers. Bij <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>contract <span class=\"_ _50\"></span>beoordeelt <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>contract <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>leaseovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>of bevat. <span class=\"_ _56\"></span>Een <span class=\"_ _2\"></span>contract <span class=\"_ _56\"></span>is, <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>bevat, <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>leaseovereenkoms<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>indien <span class=\"_ _26\"></span>het <span class=\"_ _56\"></span>co<span class=\"_ _0\"></span>ntract <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>ruil <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _56\"></span>vergoeding het  recht  verleent<span class=\"_ _2\"></span>  gedurend<span class=\"_ _2\"></span>e  een  bepaalde  peri<span class=\"_ _2\"></span>ode  de  zeggenschap  o<span class=\"_ _2\"></span>ver  het  gebruik<span class=\"_ _2\"></span>  van  een ge\u00efdentificeerd acti<span class=\"_ _2\"></span>ef uit te oefenen.<span class=\"_ _2\"></span> Activa, <span class=\"_ _2\"></span>die h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> gebru<span class=\"_ _2\"></span>iksrecht <span class=\"_ _26\"></span>van het <span class=\"_ _26\"></span>overeenstemmend<span class=\"_ _2\"></span>e geleas<span class=\"_ _2\"></span>ede a<span class=\"_ _2\"></span>ctief <span class=\"_ _2\"></span>vertegenwoordigt,<span class=\"_ _2\"></span> w<span class=\"_ _2\"></span>orden aan kostprijs opgeno<span class=\"_ _2\"></span>men in materi\u00eble<span class=\"_ _2\"></span> vaste activa en b<span class=\"_ _2\"></span>estaan uit: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het bedrag van de initi<span class=\"_ _2\"></span>\u00eble waardering v<span class=\"_ _2\"></span>an de leaseverp<span class=\"_ _2\"></span>lichting </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Alle <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>aanvangsdatum <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>errichte <span class=\"_ _1c\"></span>leasebetaling<span class=\"_ _2\"></span>en, <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erminderd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>alle <span class=\"_ _50\"></span>ontvangen </span></span>lease-incentives<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Alle initi\u00eble direct<span class=\"_ _2\"></span>e kosten </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Kosten van ontman<span class=\"_ _2\"></span>teling en verwijderi<span class=\"_ _2\"></span>ng </span></span>De <span class=\"_ _53\"> </span>overeenstemm<span class=\"_ _2\"></span>ende <span class=\"_ _53\"> </span>leaseschuld, <span class=\"_ _53\"> </span>die<span class=\"_ _2\"></span> <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>contante <span class=\"_ _53\"> </span>waarde <span class=\"_ _53\"> </span>van <span class=\"_ _53\"> </span>de <span class=\"_ _53\"> </span>leasebetalin<span class=\"_ _2\"></span>gen vertegenwoordig<span class=\"_ _2\"></span>t, wordt <span class=\"_ _26\"></span>opgenomen in<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>schulden <span class=\"_ _26\"></span>op meer dan<span class=\"_ _2\"></span> \u00e9<span class=\"_ _2\"></span>\u00e9n jaar <span class=\"_ _26\"></span>of op <span class=\"_ _2\"></span>ten <span class=\"_ _2\"></span>hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar<span class=\"_ _26\"></span> naargelang hun<span class=\"_ _2\"></span> vervaldatum. De <span class=\"_ _1b\"> </span>leasebetalingen <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>initieel <span class=\"_ _1b\"> </span>gewaardeerd <span class=\"_ _1e\"> </span>tegen <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>huidige  waard<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>de  verschuldigde<span class=\"_ _2\"></span> leasebetalingen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>aanvangsdatum <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>verdisconteerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>impliciete <span class=\"_ _1c\"></span>rentevoet van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _56\"></span>of, <span class=\"_ _2\"></span>indien <span class=\"_ _56\"></span>deze <span class=\"_ _26\"></span>niet <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>eenvoudige <span class=\"_ _56\"></span>wijze <span class=\"_ _26\"></span>kan <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>bepaald<span class=\"_ _2\"></span>, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>marginale rentevoet. <span class=\"_ _1c\"></span>Dit <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>rentev<span class=\"_ _2\"></span>oet <span class=\"_ _50\"></span>waartegen <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>lessee <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>bedrag, <span class=\"_ _50\"></span>nodig <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>verkrijgen <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>een actief van <span class=\"_ _2\"></span>gelijkaardige <span class=\"_ _2\"></span>waarde als <span class=\"_ _2\"></span>het met <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n gebrui<span class=\"_ _26\"></span>ksrec<span class=\"_ _0\"></span>ht o<span class=\"_ _2\"></span>vereenstemmend<span class=\"_ _2\"></span>e actief en <span class=\"_ _2\"></span>dit in <span class=\"_ _2\"></span>een gelijkaardige <span class=\"_ _32\"></span>economische<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>omgeving, <span class=\"_ _32\"></span>zou <span class=\"_ _31\"> </span>hebben <span class=\"_ _32\"></span>kunnen <span class=\"_ _32\"></span>lenen <span class=\"_ _31\"></span>voor <span class=\"_ _32\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>duur <span class=\"_ _32\"></span>en <span class=\"_ _31\"></span>onder gelijkaardige <span class=\"_ _26\"></span>voorwaarden. <span class=\"_ _26\"></span>Over he<span class=\"_ _2\"></span>t alg<span class=\"_ _2\"></span>emeen <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>marginale <span class=\"_ _2\"></span>rentevoe<span class=\"_ _2\"></span>t d<span class=\"_ _2\"></span>oor <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>gebruikt. \u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>activa  en  leaseverplichtingen  worden  niet <span class=\"_ _33\"> </span>opgenomen  voor  leaseovereenkomsten<span class=\"_ _26\"></span> waarvan h<span class=\"_ _2\"></span>et onderlig<span class=\"_ _2\"></span>gend <span class=\"_ _26\"></span>actief een <span class=\"_ _2\"></span>lage <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>of voor <span class=\"_ _26\"></span>leaseovereenkomsten <span class=\"_ _26\"></span>van korte <span class=\"_ _26\"></span>duur. De <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _56\"></span>van <span class=\"_ _2\"></span>leas<span class=\"_ _2\"></span>eovereenkomsten,<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>waarvan <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>onderliggend <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>lage <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>heeft of <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>korte <span class=\"_ _32\"></span>duur <span class=\"_ _32\"></span>zijn, <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>lineaire <span class=\"_ _32\"></span>wijze <span class=\"_ _25\"></span>over <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>duur <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>overeenkomst <span class=\"_ _32\"></span>ten <span class=\"_ _32\"></span>laste<span class=\"_ _2\"></span> genomen. De <span class=\"_ _29\"> </span>rentelast<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>leaseverplich<span class=\"_ _2\"></span>ting <span class=\"_ _29\"> </span>wordt <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _29\"> </span>als <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>interestk<span class=\"_ _2\"></span>ost <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. De  \u2018<span class=\"_ _2\"></span>Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _1e\"> </span>activa  w<span class=\"_ _2\"></span>orden <span class=\"_ _1b\"> </span>op  lineair<span class=\"_ _26\"></span>e  basis  a<span class=\"_ _2\"></span>fgeschrev<span class=\"_ _2\"></span>en <span class=\"_ _1b\"> </span>over  de<span class=\"_ _2\"></span>  leas<span class=\"_ _2\"></span>eperiode <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"> </span>over  d<span class=\"_ _2\"></span>e gebruiksduur <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het  acti<span class=\"_ _2\"></span>ef <span class=\"_ _1b\"> </span>indien <span class=\"_ _1e\"> </span>deze <span class=\"_ _1b\"> </span>laatste <span class=\"_ _1e\"> </span>korter <span class=\"_ _1e\"> </span>is.  D<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>leaseperiod<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>wordt  d<span class=\"_ _2\"></span>oor <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>groep beschouwd als de niet-<span class=\"_ _2\"></span>opzegbare periode van de leas<span class=\"_ _2\"></span>eovereenkomst, samen me<span class=\"_ _2\"></span>t periodes waarvoor<span class=\"_ _2\"></span> een opti<span class=\"_ _2\"></span>e tot <span class=\"_ _26\"></span>verlenging va<span class=\"_ _2\"></span>n d<span class=\"_ _2\"></span>e leaseovereenk<span class=\"_ _2\"></span>omst be<span class=\"_ _2\"></span>staat, in<span class=\"_ _2\"></span>dien het <span class=\"_ _26\"></span>redelijk ze<span class=\"_ _2\"></span>ker is <span class=\"_ _26\"></span>dat deze <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ptie zal <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>uitgeoefend, <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>periodes <span class=\"_ _1c\"></span>waarvoor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenko<span class=\"_ _2\"></span>mst bestaat, <span class=\"_ _26\"></span>indien <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>redelijk <span class=\"_ _56\"></span>zeker <span class=\"_ _2\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _26\"></span>niet <span class=\"_ _56\"></span>zal <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>uitgeoefend. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _2\"></span>gebruik<span class=\"_ _26\"></span> gemaakt <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>inschattingen <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>beoordelen <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>redelijk <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>dat <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>verlenging uitgeoefend <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden. <span class=\"_ _26\"></span>Hierbij <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>alle <span class=\"_ _26\"></span>relevante <span class=\"_ _26\"></span>factoren, <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>voordeel <span class=\"_ _26\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>groep vormen om een <span class=\"_ _2\"></span>optie tot verleng<span class=\"_ _2\"></span>ing uit te oefenen,<span class=\"_ _2\"></span> in overweging geno<span class=\"_ _2\"></span>men.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "(I) Beleggingen,<span class=\"_ _2\"></span> korte en lan<span class=\"_ _2\"></span>ge termijninvesterin<span class=\"_ _2\"></span>gen Elke categorie <span class=\"_ _2\"></span>van beleggingen wo<span class=\"_ _2\"></span>rdt geboekt op tran<span class=\"_ _2\"></span>sactiedatum. Beleggingen in aand<span class=\"_ _2\"></span>elen Beleggingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>aandelen <span class=\"_ _27\"> </span>omvatten <span class=\"_ _27\"> </span>deelne<span class=\"_ _2\"></span>mingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>ondernemingen <span class=\"_ _27\"> </span>waarin <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>groep <span class=\"_ _27\"> </span>geen significante <span class=\"_ _26\"></span>invloed <span class=\"_ _26\"></span>uitoefent <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>bezit. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>at <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>normaal <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wanneer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>minder <span class=\"_ _26\"></span>dan 20% <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>stemrechten <span class=\"_ _50\"></span>bezit. <span class=\"_ _50\"></span>Zulke <span class=\"_ _25\"></span>beleggingen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _25\"></span>waarde, <span class=\"_ _50\"></span>t<span class=\"_ _0\"></span>enzij <span class=\"_ _50\"></span>de re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>op b<span class=\"_ _2\"></span>etrouwbare <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>gemeten <span class=\"_ _26\"></span>kan <span class=\"_ _2\"></span>worden. In <span class=\"_ _26\"></span>dat laats<span class=\"_ _2\"></span>te g<span class=\"_ _2\"></span>eval <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>ze g<span class=\"_ _2\"></span>eboekt aan aanschaffingswaarde, verminderd met de bijzondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span>. De <span class=\"_ _0\"></span>re\u00eble waarde is de  genoteerde  biedkoers  op  afsluitingsdatu<span class=\"_ _2\"></span>m.  Bij <span class=\"_ _4f\"> </span>de  in<span class=\"_ _0\"></span>iti\u00eble  erkenning  kan  de  entiteit,  op  een instrument <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>instrument <span class=\"_ _26\"></span>basis, <span class=\"_ _2\"></span>bepalen <span class=\"_ _26\"></span>om latere <span class=\"_ _56\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>re\u00eble waard<span class=\"_ _26\"></span>e ofwel <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>te n<span class=\"_ _2\"></span>emen in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>niet-gerealiseerde <span class=\"_ _25\"></span>resultaten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>fwel <span class=\"_ _25\"></span>rechtstreeks <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst- <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>verliesrekenin<span class=\"_ _2\"></span>g. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>ke<span class=\"_ _0\"></span>uze <span class=\"_ _25\"></span>is onherroepbaar. <span class=\"_ _50\"></span>Dividenden <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>resultaat <span class=\"_ _25\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening, <span class=\"_ _50\"></span>tenzij het dividend du<span class=\"_ _2\"></span>idelijk een t<span class=\"_ _2\"></span>erugbetaling van e<span class=\"_ _2\"></span>en deel van de<span class=\"_ _2\"></span> investering <span class=\"_ _2\"></span>vertegenwoordigt. Wanneer<span class=\"_ _2\"></span> beleggingen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>worden <span class=\"_ _50\"></span>verkocht <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>keuze <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>initi\u00eble <span class=\"_ _25\"></span>erkenning <span class=\"_ _50\"></span>was <span class=\"_ _25\"></span>om <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde wijzigingen in de <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gere<span class=\"_ _2\"></span>aliseerde resultaten op <span class=\"_ _0\"></span>te nemen, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft het <span class=\"_ _0\"></span>cumulatieve resultaat, dat voorheen in<span class=\"_ _2\"></span> het niet-g<span class=\"_ _2\"></span>erealiseerde r<span class=\"_ _2\"></span>esultaat werd <span class=\"_ _26\"></span>opgenomen, in <span class=\"_ _2\"></span>de niet-gereali<span class=\"_ _2\"></span>seerde r<span class=\"_ _2\"></span>esultaten en wordt het nooit <span class=\"_ _2\"></span>opgenomen in de winst-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekeni<span class=\"_ _2\"></span>ng<span class=\"ls1b\">. </span> </span></span>Wijzigingen <span class=\"_ _51\"> </span>in <span class=\"_ _38\"> </span>de <span class=\"_ _38\"> </span>re\u00eble <span class=\"_ _38\"> </span>waarde <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>aandelen <span class=\"_ _38\"> </span>worden <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _38\"> </span>in<span class=\"_ _2\"></span> Financierings(kos<span class=\"_ _2\"></span>ten) <span class=\"_ _26\"></span>/ <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>geconsolide<span class=\"_ _2\"></span>erde <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>or <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>volgende investeringen:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Rieter Holding AG (<span class=\"_ _2\"></span>toelichting<span class=\"_ _2\"></span> 14 <span class=\"_ _0\"></span>- Deelne<span class=\"_ _2\"></span>mingen opge<span class=\"_ _2\"></span>nomen volgens de </span></span>vermogensmutatie<span class=\"_ _2\"></span>methode, overig<span class=\"_ _2\"></span>e belegging<span class=\"_ _2\"></span>en en garanties).<span class=\"_ _6d\"> </span>Overige belegging<span class=\"_ _2\"></span>en en garan<span class=\"_ _2\"></span>ties De <span class=\"_ _1d\"> </span>andere <span class=\"_ _29\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>omvatten <span class=\"_ _29\"> </span>vo<span class=\"_ _2\"></span>ornamelijk <span class=\"_ _1d\"> </span>waarborgen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>geld. <span class=\"_ _1d\"> </span>Zij <span class=\"_ _29\"> </span>wor<span class=\"_ _2\"></span>den <span class=\"_ _29\"> </span>oorspr<span class=\"_ _2\"></span>onkelijk gewaardeerd <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>re\u00eble <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _2c\"> </span>Nadien <span class=\"_ _2c\"> </span>worden <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>overige <span class=\"_ _3a\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _2c\"> </span>gewaardeerd <span class=\"_ _2c\"> </span>aan afgeschreven kos<span class=\"_ _2\"></span>tprijs. Kortetermijninv<span class=\"_ _2\"></span>esteringen Kortetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _53\"> </span>omvatten <span class=\"_ _55\"> </span>termijndeposito\u2019s<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>korte <span class=\"_ _55\"> </span>termijn <span class=\"_ _55\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en met ee<span class=\"_ _2\"></span>n initi\u00eble looptijd <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an meer<span class=\"_ _2\"></span> dan drie<span class=\"_ _2\"></span> maanden, me<span class=\"_ _2\"></span>t de intentie<span class=\"_ _2\"></span> om deze t<span class=\"_ _2\"></span>ot op hun vervaldatu<span class=\"_ _2\"></span>m van minder dan \u00e9\u00e9n jaar aan t<span class=\"_ _2\"></span>e houden (enkel betaling van <span class=\"_ _2\"></span>kapitaal en interest<span class=\"_ _2\"></span>). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _2\"></span> Langetermijninv<span class=\"_ _2\"></span>esteringen Langetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _35\"> </span>o<span class=\"_ _0\"></span>mvatten <span class=\"_ _35\"> </span>te<span class=\"_ _0\"></span>rmijndep<span class=\"_ _2\"></span>osito\u2019s <span class=\"_ _53\"> </span>en <span class=\"_ _35\"> </span>lange <span class=\"_ _53\"> </span>termijn <span class=\"_ _35\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>initi\u00eble looptijd <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>meer dan <span class=\"_ _1c\"></span>twaalf<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>maanden, <span class=\"_ _0\"></span>met de <span class=\"_ _1c\"></span>intentie om <span class=\"_ _0\"></span>deze tot <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>hun <span class=\"_ _2\"></span>vervaldatum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>dan \u00e9<span class=\"_ _2\"></span>\u00e9n <span class=\"_ _2\"></span>jaar <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>houden <span class=\"_ _2\"></span>(enkel <span class=\"_ _26\"></span>betaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>kapitaal <span class=\"_ _26\"></span>en in<span class=\"_ _2\"></span>terest). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "(I) Beleggingen,<span class=\"_ _2\"></span> korte en lan<span class=\"_ _2\"></span>ge termijninvesterin<span class=\"_ _2\"></span>gen Elke categorie <span class=\"_ _2\"></span>van beleggingen wo<span class=\"_ _2\"></span>rdt geboekt op tran<span class=\"_ _2\"></span>sactiedatum. Beleggingen in aand<span class=\"_ _2\"></span>elen Beleggingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>aandelen <span class=\"_ _27\"> </span>omvatten <span class=\"_ _27\"> </span>deelne<span class=\"_ _2\"></span>mingen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>ondernemingen <span class=\"_ _27\"> </span>waarin <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>groep <span class=\"_ _27\"> </span>geen significante <span class=\"_ _26\"></span>invloed <span class=\"_ _26\"></span>uitoefent <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>bezit. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>at <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>normaal <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wanneer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>minder <span class=\"_ _26\"></span>dan 20% <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>stemrechten <span class=\"_ _50\"></span>bezit. <span class=\"_ _50\"></span>Zulke <span class=\"_ _25\"></span>beleggingen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _25\"></span>waarde, <span class=\"_ _50\"></span>t<span class=\"_ _0\"></span>enzij <span class=\"_ _50\"></span>de re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>op b<span class=\"_ _2\"></span>etrouwbare <span class=\"_ _2\"></span>wijze <span class=\"_ _2\"></span>gemeten <span class=\"_ _26\"></span>kan <span class=\"_ _2\"></span>worden. In <span class=\"_ _26\"></span>dat laats<span class=\"_ _2\"></span>te g<span class=\"_ _2\"></span>eval <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>ze g<span class=\"_ _2\"></span>eboekt aan aanschaffingswaarde, verminderd met de bijzondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span>. De <span class=\"_ _0\"></span>re\u00eble waarde is de  genoteerde  biedkoers  op  afsluitingsdatu<span class=\"_ _2\"></span>m.  Bij <span class=\"_ _4f\"> </span>de  in<span class=\"_ _0\"></span>iti\u00eble  erkenning  kan  de  entiteit,  op  een instrument <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>instrument <span class=\"_ _26\"></span>basis, <span class=\"_ _2\"></span>bepalen <span class=\"_ _26\"></span>om latere <span class=\"_ _56\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>re\u00eble waard<span class=\"_ _26\"></span>e ofwel <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>te n<span class=\"_ _2\"></span>emen in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>niet-gerealiseerde <span class=\"_ _25\"></span>resultaten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>fwel <span class=\"_ _25\"></span>rechtstreeks <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst- <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>verliesrekenin<span class=\"_ _2\"></span>g. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>ke<span class=\"_ _0\"></span>uze <span class=\"_ _25\"></span>is onherroepbaar. <span class=\"_ _50\"></span>Dividenden <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>resultaat <span class=\"_ _25\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening, <span class=\"_ _50\"></span>tenzij het dividend du<span class=\"_ _2\"></span>idelijk een t<span class=\"_ _2\"></span>erugbetaling van e<span class=\"_ _2\"></span>en deel van de<span class=\"_ _2\"></span> investering <span class=\"_ _2\"></span>vertegenwoordigt. Wanneer<span class=\"_ _2\"></span> beleggingen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>worden <span class=\"_ _50\"></span>verkocht <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>keuze <span class=\"_ _25\"></span>bij <span class=\"_ _25\"></span>initi\u00eble <span class=\"_ _25\"></span>erkenning <span class=\"_ _50\"></span>was <span class=\"_ _25\"></span>om <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde wijzigingen in de <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-gere<span class=\"_ _2\"></span>aliseerde resultaten op <span class=\"_ _0\"></span>te nemen, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft het <span class=\"_ _0\"></span>cumulatieve resultaat, dat voorheen in<span class=\"_ _2\"></span> het niet-g<span class=\"_ _2\"></span>erealiseerde r<span class=\"_ _2\"></span>esultaat werd <span class=\"_ _26\"></span>opgenomen, in <span class=\"_ _2\"></span>de niet-gereali<span class=\"_ _2\"></span>seerde r<span class=\"_ _2\"></span>esultaten en wordt het nooit <span class=\"_ _2\"></span>opgenomen in de winst-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekeni<span class=\"_ _2\"></span>ng<span class=\"ls1b\">. </span> </span></span>Wijzigingen <span class=\"_ _51\"> </span>in <span class=\"_ _38\"> </span>de <span class=\"_ _38\"> </span>re\u00eble <span class=\"_ _38\"> </span>waarde <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>aandelen <span class=\"_ _38\"> </span>worden <span class=\"_ _51\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _38\"> </span>in<span class=\"_ _2\"></span> Financierings(kos<span class=\"_ _2\"></span>ten) <span class=\"_ _26\"></span>/ <span class=\"_ _2\"></span>opbrengsten <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>geconsolide<span class=\"_ _2\"></span>erde <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening <span class=\"_ _56\"></span>vo<span class=\"_ _0\"></span>or <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>volgende investeringen:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Rieter Holding AG (<span class=\"_ _2\"></span>toelichting<span class=\"_ _2\"></span> 14 <span class=\"_ _0\"></span>- Deelne<span class=\"_ _2\"></span>mingen opge<span class=\"_ _2\"></span>nomen volgens de </span></span>vermogensmutatie<span class=\"_ _2\"></span>methode, overig<span class=\"_ _2\"></span>e belegging<span class=\"_ _2\"></span>en en garanties).<span class=\"_ _6d\"> </span>Overige belegging<span class=\"_ _2\"></span>en en garan<span class=\"_ _2\"></span>ties De <span class=\"_ _1d\"> </span>andere <span class=\"_ _29\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>omvatten <span class=\"_ _29\"> </span>vo<span class=\"_ _2\"></span>ornamelijk <span class=\"_ _1d\"> </span>waarborgen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>geld. <span class=\"_ _1d\"> </span>Zij <span class=\"_ _29\"> </span>wor<span class=\"_ _2\"></span>den <span class=\"_ _29\"> </span>oorspr<span class=\"_ _2\"></span>onkelijk gewaardeerd <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>re\u00eble <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _2c\"> </span>Nadien <span class=\"_ _2c\"> </span>worden <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>overige <span class=\"_ _3a\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _2c\"> </span>gewaardeerd <span class=\"_ _2c\"> </span>aan afgeschreven kos<span class=\"_ _2\"></span>tprijs. Kortetermijninv<span class=\"_ _2\"></span>esteringen Kortetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _53\"> </span>omvatten <span class=\"_ _55\"> </span>termijndeposito\u2019s<span class=\"_ _2\"></span> <span class=\"_ _55\"> </span>en <span class=\"_ _55\"> </span>korte <span class=\"_ _55\"> </span>termijn <span class=\"_ _55\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en met ee<span class=\"_ _2\"></span>n initi\u00eble looptijd <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an meer<span class=\"_ _2\"></span> dan drie<span class=\"_ _2\"></span> maanden, me<span class=\"_ _2\"></span>t de intentie<span class=\"_ _2\"></span> om deze t<span class=\"_ _2\"></span>ot op hun vervaldatu<span class=\"_ _2\"></span>m van minder dan \u00e9\u00e9n jaar aan t<span class=\"_ _2\"></span>e houden (enkel betaling van <span class=\"_ _2\"></span>kapitaal en interest<span class=\"_ _2\"></span>). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _2\"></span> Langetermijninv<span class=\"_ _2\"></span>esteringen Langetermijninv<span class=\"_ _2\"></span>esteringen <span class=\"_ _35\"> </span>o<span class=\"_ _0\"></span>mvatten <span class=\"_ _35\"> </span>te<span class=\"_ _0\"></span>rmijndep<span class=\"_ _2\"></span>osito\u2019s <span class=\"_ _53\"> </span>en <span class=\"_ _35\"> </span>lange <span class=\"_ _53\"> </span>termijn <span class=\"_ _35\"> </span>beleggingen <span class=\"_ _53\"> </span>bij kredietinstelling<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>initi\u00eble looptijd <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>meer dan <span class=\"_ _1c\"></span>twaalf<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>maanden, <span class=\"_ _0\"></span>met de <span class=\"_ _1c\"></span>intentie om <span class=\"_ _0\"></span>deze tot <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>hun <span class=\"_ _2\"></span>vervaldatum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>dan \u00e9<span class=\"_ _2\"></span>\u00e9n <span class=\"_ _2\"></span>jaar <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>houden <span class=\"_ _2\"></span>(enkel <span class=\"_ _26\"></span>betaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>kapitaal <span class=\"_ _26\"></span>en in<span class=\"_ _2\"></span>terest). Zij <span class=\"_ _2a\"> </span>worden <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>kostprijs <span class=\"_ _2a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>bijhorende <span class=\"_ _37\"> </span>opbrengsten <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>erke<span class=\"_ _0\"></span>nd <span class=\"_ _2a\"> </span>als<span class=\"_ _26\"></span> interestopbrengst.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Overige belegging<span class=\"_ _2\"></span>en en garan<span class=\"_ _2\"></span>ties De <span class=\"_ _1d\"> </span>andere <span class=\"_ _29\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>omvatten <span class=\"_ _29\"> </span>vo<span class=\"_ _2\"></span>ornamelijk <span class=\"_ _1d\"> </span>waarborgen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>geld. <span class=\"_ _1d\"> </span>Zij <span class=\"_ _29\"> </span>wor<span class=\"_ _2\"></span>den <span class=\"_ _29\"> </span>oorspr<span class=\"_ _2\"></span>onkelijk gewaardeerd <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>re\u00eble <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _2c\"> </span>Nadien <span class=\"_ _2c\"> </span>worden <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>overige <span class=\"_ _3a\"> </span>belegging<span class=\"_ _2\"></span>en <span class=\"_ _2c\"> </span>gewaardeerd <span class=\"_ _2c\"> </span>aan afgeschreven kos<span class=\"_ _2\"></span>tprijs. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "(J) Bijzondere waa<span class=\"_ _2\"></span>rdeverminderingen De <span class=\"_ _25\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>immateri\u00eble <span class=\"_ _50\"></span>activa <span class=\"_ _25\"></span>wordt <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>elke <span class=\"_ _25\"></span>balansdatum<span class=\"_ _2\"></span> beoordeeld om te bepalen of er <span class=\"_ _0\"></span>enige aanwijzing is voor een bijzondere waardevermindering<span class=\"_ _2\"></span>. Indien een dergelijke aan<span class=\"_ _2\"></span>wijzing bestaat, w<span class=\"_ _2\"></span>ordt de realiseerb<span class=\"_ _2\"></span>are waarde van het individ<span class=\"_ _2\"></span>ueel actief of van de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>eenheid geschat. <span class=\"_ _0\"></span>Voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>bijzondere waardeverminderingen worden activa gegr<span class=\"_ _2\"></span>oepeerd in <span class=\"_ _2\"></span>de kleinste <span class=\"_ _2\"></span>groep acti<span class=\"_ _2\"></span>va die kasstro<span class=\"_ _2\"></span>men genereren <span class=\"_ _2\"></span>uit voor<span class=\"_ _2\"></span>tgezette acti<span class=\"_ _2\"></span>viteiten die <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>ruime <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>onafhankelijk <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>andere <span class=\"_ _1e\"> </span>activa <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>kasstroomgenererend<span class=\"_ _2\"></span>e eenheden. <span class=\"_ _31\"> </span>Een <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _31\"> </span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>wordt <span class=\"_ _31\"> </span>geboekt <span class=\"_ _31\"> </span>wanneer <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>boekwaarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>een actief <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _33\"> </span>waartoe <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>actief<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>behoort, <span class=\"_ _33\"> </span>hoger <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>dan <span class=\"_ _33\"> </span>de realiseerbare <span class=\"_ _1f\"> </span>waarde. <span class=\"_ _20\"> </span>Bijzondere <span class=\"_ _20\"> </span>waardeverminde<span class=\"_ _2\"></span>ringen <span class=\"_ _20\"> </span>worden <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. Goodwill <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>immateri\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>beschikbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>gebruik, worden <span class=\"_ _0\"></span>minstens <span class=\"_ _0\"></span>jaarlijks<span class=\"_ _2\"></span> getoetst <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>bijzondere <span class=\"_ _56\"></span>waardeverminderingen <span class=\"_ _56\"></span>alsook <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>er <span class=\"_ _26\"></span>enige <span class=\"_ _26\"></span>aanwijzing <span class=\"_ _56\"></span>hiervoor bestaat. <span class=\"_ _4f\"> </span>Ee<span class=\"_ _0\"></span>n <span class=\"_ _33\"> </span>bijzondere  waardevermindering  o<span class=\"_ _0\"></span>p <span class=\"_ _33\"> </span>goodwill <span class=\"_ _4f\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _33\"> </span>bepaald <span class=\"_ _33\"> </span>door <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>realiseerba<span class=\"_ _2\"></span>re waarde <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an  elke <span class=\"_ _1d\"> </span>kasstroomgener<span class=\"_ _2\"></span>erende  eenheid, <span class=\"_ _33\"> </span>aan <span class=\"_ _33\"> </span>welke <span class=\"_ _4f\"> </span>de <span class=\"_ _1d\"> </span>goodwill  werd <span class=\"_ _33\"> </span>toegewezen,  te beoordelen. Bijzondere <span class=\"_ _50\"></span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>eenheden <span class=\"_ _50\"></span>worden <span class=\"_ _1c\"></span>in <span class=\"_ _25\"></span>eerste <span class=\"_ _25\"></span>instantie toegewezen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>goodwill <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>kasstroomgenererende<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>eenheden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>pas <span class=\"_ _26\"></span>daarna wordt <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>aanwezig <span class=\"_ _1c\"></span>zijn <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>eenhe<span class=\"_ _0\"></span>id <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>pro <span class=\"_ _25\"></span>rata <span class=\"_ _25\"></span>basis<span class=\"_ _2\"></span> verminderd.<span class=\"_ _2\"></span> Berekening van de<span class=\"_ _2\"></span> realiseerbare waard<span class=\"_ _2\"></span>e De realiseerbare <span class=\"_ _2\"></span>waarde van een ac<span class=\"_ _2\"></span>tief of kasstroomg<span class=\"_ _2\"></span>enererende eenh<span class=\"_ _2\"></span>eid is de hoogste van de r<span class=\"_ _2\"></span>e\u00eble waarde <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verkoopkosten <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>bedrijfswaarde. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contante waarde van de verwachte toekomstige<span class=\"_ _2\"></span> kasstromen voortvloeiend uit het gebruik van het actief of <span class=\"_ _0\"></span>de kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>eenheid. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _50\"></span>bedrijfswaarde <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwachte <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> kasstromen <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verdisconteren <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>hun <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>waarde, <span class=\"_ _32\"></span>gebruik <span class=\"_ _32\"></span>makend <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>discontovoet <span class=\"_ _32\"></span>die zowel <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _25\"></span>marktomstandigheden <span class=\"_ _25\"></span><span class=\"ff3\">als <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>specifieke <span class=\"_ _25\"></span>risico\u2019s <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>actief, <span class=\"_ _25\"></span>de </span>activiteit, <span class=\"_ _50\"></span>etc. <span class=\"_ _25\"></span>weergeeft. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>verminderd <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoopkosten <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>bepaald <span class=\"_ _25\"></span>door rekening te houden<span class=\"_ _2\"></span> met recente <span class=\"_ _2\"></span>markttransacties<span class=\"_ _2\"></span>, indien beschikbaar. Indien <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>is <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>overboeken <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>vaste activa aang<span class=\"_ _2\"></span>ehouden v<span class=\"_ _2\"></span>oor verkoop, g<span class=\"_ _2\"></span>ebeurt de<span class=\"_ _2\"></span> waarde<span class=\"_ _2\"></span>ring van d<span class=\"_ _2\"></span>e re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>activa op <span class=\"_ _2\"></span>basis<span class=\"_ _2\"></span> van <span class=\"_ _0\"></span>de beste inschattingen van <span class=\"_ _0\"></span>het management (alsook op <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>van kennis v<span class=\"_ _0\"></span>an eerdere transacties met vergelijkbar<span class=\"_ _2\"></span>e activa). Terugname van bijz<span class=\"_ _2\"></span>ondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span> Een <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>voorgaande <span class=\"_ _1c\"></span>perioden <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>groep, met <span class=\"_ _31\"> </span>uitzondering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>goodwill, <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>elke <span class=\"_ _31\"> </span>balansdatum <span class=\"_ _32\"></span>beoordeeld <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>na <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>gaan <span class=\"_ _31\"> </span>of <span class=\"_ _32\"></span>er <span class=\"_ _31\"> </span>een aanwijzing  bestaat <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>de  bijzondere <span class=\"_ _4f\"> </span>waardeverminderin<span class=\"_ _2\"></span>g <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>ogelijk  is <span class=\"_ _33\"> </span>afg<span class=\"_ _0\"></span>enomen  of <span class=\"_ _33\"> </span>niet  m<span class=\"_ _0\"></span>eer bestaat. <span class=\"_ _26\"></span>Wanneer <span class=\"_ _2\"></span>er <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>veranderin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>heeft <span class=\"_ _26\"></span>plaatsgevonden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>schattingen <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>gebruikt <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>om de <span class=\"_ _4f\"> </span>realiseerbare  waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>activa  van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep,  andere <span class=\"_ _33\"> </span>dan  goodwill, <span class=\"_ _33\"> </span>te  bepalen, <span class=\"_ _33\"> </span>wordt <span class=\"_ _33\"> </span>de boekwaarde <span class=\"_ _31\"> </span>gedeeltelijk <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>geheel <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _31\"> </span>samengesteld. <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>terugname <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de, <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>voorgaande perioden <span class=\"_ _33\"> </span>opgenomen, <span class=\"_ _1d\"> </span>bijzondere <span class=\"_ _33\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>vindt <span class=\"_ _1d\"> </span>plaats <span class=\"_ _1d\"> </span>via <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>EBIT <span class=\"_ _1d\"> </span>aanpassende<span class=\"_ _2\"></span> elementen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening, <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nieuwe <span class=\"_ _1c\"></span>toegeno<span class=\"_ _2\"></span>men <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _0\"></span>van het <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>hoger <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>realiseerbare <span class=\"_ _26\"></span>waarde <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _56\"></span>(na <span class=\"_ _26\"></span>afschrijvingen) <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>bekomen zou zijn, indien geen bijz<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ndere waard<span class=\"_ _2\"></span>everminderinge<span class=\"_ _2\"></span>n voor het actief z<span class=\"_ _2\"></span>ouden zijn geboe<span class=\"_ _2\"></span>kt. Een bijzondere waard<span class=\"_ _2\"></span>evermindering<span class=\"_ _2\"></span> op goodwill kan <span class=\"_ _2\"></span>niet teruggeno<span class=\"_ _2\"></span>men worden. Financi\u00eble activa<span class=\"_ _2\"></span> In <span class=\"_ _0\"></span>overeenstemming m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>erkent <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>kredietverliezen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>handelsvorderingen volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>vereenvoudigde <span class=\"_ _25\"></span>methode. <span class=\"_ _32\"></span>Verwachte <span class=\"_ _32\"></span>kredietverliezen <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>handelsvorderingen,<span class=\"_ _2\"></span> exclusief <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>recupereren <span class=\"_ _1e\"> </span>btw-bedragen, <span class=\"_ _1e\"> </span>opgenomen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdens <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>looptijd. <span class=\"_ _1e\"> </span>Een <span class=\"_ _1e\"> </span>voorzieningenmatrix<span class=\"_ _2\"></span> wordt  gebruikt  om  de  verwachte  krediet<span class=\"_ _2\"></span>verliezen  tijdens  de  looptijd  op  handelsvorderingen  te berekenen,  aan<span class=\"_ _26\"></span>  de  hand <span class=\"_ _1b\"> </span>van  de  v<span class=\"_ _2\"></span>ervallen <span class=\"_ _1b\"> </span>openstaande  h<span class=\"_ _2\"></span>andelsvorderingen<span class=\"_ _2\"></span>  op  b<span class=\"_ _2\"></span>alansdatum <span class=\"_ _1b\"> </span>en historische informatie over <span class=\"_ _0\"></span>wanbetalingen. De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>beschouwt ee<span class=\"_ _0\"></span>n financieel <span class=\"_ _0\"></span>actief in <span class=\"_ _0\"></span>wanbetaling wanneer de c<span class=\"_ _2\"></span>ontractuele b<span class=\"_ _2\"></span>etalingen m<span class=\"_ _2\"></span>eer dan 60 <span class=\"_ _2\"></span>dagen <span class=\"_ _2\"></span>vervallen zijn. <span class=\"_ _2\"></span>Voor alle <span class=\"_ _2\"></span>handelsvorderingen,<span class=\"_ _2\"></span> meer dan <span class=\"_ _0\"></span>60 <span class=\"_ _0\"></span>dagen vervallen, berekent <span class=\"_ _0\"></span>de voorzieningenmatri<span class=\"_ _2\"></span>x <span class=\"_ _0\"></span>een bijzondere waardevermindering tussen <span class=\"_ _50\"></span>20% <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>100%. <span class=\"_ _50\"></span>Echter, <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>specifieke <span class=\"_ _50\"></span>gevallen, <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>eveneens <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>financieel <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>in wanbetaling <span class=\"_ _32\"></span>beschou<span class=\"_ _2\"></span>wen <span class=\"_ _32\"></span>na <span class=\"_ _32\"></span>objectieve <span class=\"_ _32\"></span>aanwijzinge<span class=\"_ _2\"></span>n <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijzondere <span class=\"_ _32\"></span>waard<span class=\"_ _2\"></span>evermindering <span class=\"_ _25\"></span>ten gevolge <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>meer <span class=\"_ _0\"></span>gebeurtenissen, die <span class=\"_ _1c\"></span>zich <span class=\"_ _0\"></span>hebben voorgedaan <span class=\"_ _0\"></span>na <span class=\"_ _1c\"></span>de eers<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>opname <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het actief en <span class=\"_ _2\"></span>als deze <span class=\"_ _2\"></span>tot verlie<span class=\"_ _2\"></span>s leidende <span class=\"_ _2\"></span>gebeurtenissen <span class=\"_ _26\"></span>een effect hadden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p de t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>geschatte<span class=\"_ _2\"></span> kasstromen <span class=\"_ _27\"> </span>van <span class=\"_ _2c\"> </span>dit <span class=\"_ _34\"> </span>actief, <span class=\"_ _34\"> </span>welk <span class=\"_ _34\"> </span>bovendien <span class=\"_ _34\"> </span>betrouwbaar <span class=\"_ _27\"> </span>kan <span class=\"_ _2c\"> </span>worden <span class=\"_ _34\"> </span>ingeschat. <span class=\"_ _34\"> </span>Objectieve<span class=\"_ _26\"></span> aanwijzingen vo<span class=\"_ _2\"></span>or een bijzondere<span class=\"_ _2\"></span> waardeverminderi<span class=\"_ _2\"></span>ng bestaan uit aanz<span class=\"_ _2\"></span>ienlijke fin<span class=\"_ _2\"></span>anci\u00eble problemen<span class=\"_ _2\"></span> van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>contractbreuk <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>wanbetalingen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>indicatoren <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n faillissement <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>schuldenaar <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>eco<span class=\"_ _0\"></span>nomische<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>omstandigheden <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>nauw <span class=\"_ _31\"> </span>samenhangen <span class=\"_ _1e\"> </span>met wanbetalingen. <span class=\"_ _55\"> </span>Bijzondere <span class=\"_ _24\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _24\"> </span>worden <span class=\"_ _55\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _53\"> </span>in <span class=\"_ _24\"> </span>de <span class=\"_ _22\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Indien <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>is <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>overboeken <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>activa <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>vaste activa aang<span class=\"_ _2\"></span>ehouden v<span class=\"_ _2\"></span>oor verkoop, g<span class=\"_ _2\"></span>ebeurt de<span class=\"_ _2\"></span> waarde<span class=\"_ _2\"></span>ring van d<span class=\"_ _2\"></span>e re\u00eble <span class=\"_ _2\"></span>waarde <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>activa op <span class=\"_ _2\"></span>basis<span class=\"_ _2\"></span> van <span class=\"_ _0\"></span>de beste inschattingen van <span class=\"_ _0\"></span>het management (alsook op <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>van kennis v<span class=\"_ _0\"></span>an eerdere transacties met vergelijkbar<span class=\"_ _2\"></span>e activa). Terugname van bijz<span class=\"_ _2\"></span>ondere waardev<span class=\"_ _2\"></span>erminderingen<span class=\"_ _2\"></span> Een <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _1c\"></span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>voorgaande <span class=\"_ _1c\"></span>perioden <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>groep, met <span class=\"_ _31\"> </span>uitzondering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>goodwill, <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>elke <span class=\"_ _31\"> </span>balansdatum <span class=\"_ _32\"></span>beoordeeld <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>na <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>gaan <span class=\"_ _31\"> </span>of <span class=\"_ _32\"></span>er <span class=\"_ _31\"> </span>een aanwijzing  bestaat <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>de  bijzondere <span class=\"_ _4f\"> </span>waardeverminderin<span class=\"_ _2\"></span>g <span class=\"_ _4f\"> </span>m<span class=\"_ _0\"></span>ogelijk  is <span class=\"_ _33\"> </span>afg<span class=\"_ _0\"></span>enomen  of <span class=\"_ _33\"> </span>niet  m<span class=\"_ _0\"></span>eer bestaat. <span class=\"_ _26\"></span>Wanneer <span class=\"_ _2\"></span>er <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>veranderin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>heeft <span class=\"_ _26\"></span>plaatsgevonden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>schattingen <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>gebruikt <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>om de <span class=\"_ _4f\"> </span>realiseerbare  waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>activa  van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep,  andere <span class=\"_ _33\"> </span>dan  goodwill, <span class=\"_ _33\"> </span>te  bepalen, <span class=\"_ _33\"> </span>wordt <span class=\"_ _33\"> </span>de boekwaarde <span class=\"_ _31\"> </span>gedeeltelijk <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>geheel <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _31\"> </span>samengesteld. <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>terugname <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de, <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>voorgaande perioden <span class=\"_ _33\"> </span>opgenomen, <span class=\"_ _1d\"> </span>bijzondere <span class=\"_ _33\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>vindt <span class=\"_ _1d\"> </span>plaats <span class=\"_ _1d\"> </span>via <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>EBIT <span class=\"_ _1d\"> </span>aanpassende<span class=\"_ _2\"></span> elementen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verlies<span class=\"_ _2\"></span>rekening, <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>mate <span class=\"_ _0\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nieuwe <span class=\"_ _1c\"></span>toegeno<span class=\"_ _2\"></span>men <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _0\"></span>van het <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>hoger <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>realiseerbare <span class=\"_ _26\"></span>waarde <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>boekwaarde <span class=\"_ _56\"></span>(na <span class=\"_ _26\"></span>afschrijvingen) <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>bekomen zou zijn, indien geen bijz<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ndere waard<span class=\"_ _2\"></span>everminderinge<span class=\"_ _2\"></span>n voor het actief z<span class=\"_ _2\"></span>ouden zijn geboe<span class=\"_ _2\"></span>kt. Een bijzondere waard<span class=\"_ _2\"></span>evermindering<span class=\"_ _2\"></span> op goodwill kan <span class=\"_ _2\"></span>niet teruggeno<span class=\"_ _2\"></span>men worden. Financi\u00eble activa<span class=\"_ _2\"></span> In <span class=\"_ _0\"></span>overeenstemming m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>erkent <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>verwachte <span class=\"_ _0\"></span>kredietverliezen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>handelsvorderingen volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>vereenvoudigde <span class=\"_ _25\"></span>methode. <span class=\"_ _32\"></span>Verwachte <span class=\"_ _32\"></span>kredietverliezen <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>handelsvorderingen,<span class=\"_ _2\"></span> exclusief <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>recupereren <span class=\"_ _1e\"> </span>btw-bedragen, <span class=\"_ _1e\"> </span>opgenomen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdens <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>looptijd. <span class=\"_ _1e\"> </span>Een <span class=\"_ _1e\"> </span>voorzieningenmatrix<span class=\"_ _2\"></span> wordt  gebruikt  om  de  verwachte  krediet<span class=\"_ _2\"></span>verliezen  tijdens  de  looptijd  op  handelsvorderingen  te berekenen,  aan<span class=\"_ _26\"></span>  de  hand <span class=\"_ _1b\"> </span>van  de  v<span class=\"_ _2\"></span>ervallen <span class=\"_ _1b\"> </span>openstaande  h<span class=\"_ _2\"></span>andelsvorderingen<span class=\"_ _2\"></span>  op  b<span class=\"_ _2\"></span>alansdatum <span class=\"_ _1b\"> </span>en historische informatie over <span class=\"_ _0\"></span>wanbetalingen. De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>beschouwt ee<span class=\"_ _0\"></span>n financieel <span class=\"_ _0\"></span>actief in <span class=\"_ _0\"></span>wanbetaling wanneer de c<span class=\"_ _2\"></span>ontractuele b<span class=\"_ _2\"></span>etalingen m<span class=\"_ _2\"></span>eer dan 60 <span class=\"_ _2\"></span>dagen <span class=\"_ _2\"></span>vervallen zijn. <span class=\"_ _2\"></span>Voor alle <span class=\"_ _2\"></span>handelsvorderingen,<span class=\"_ _2\"></span> meer dan <span class=\"_ _0\"></span>60 <span class=\"_ _0\"></span>dagen vervallen, berekent <span class=\"_ _0\"></span>de voorzieningenmatri<span class=\"_ _2\"></span>x <span class=\"_ _0\"></span>een bijzondere waardevermindering tussen <span class=\"_ _50\"></span>20% <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>100%. <span class=\"_ _50\"></span>Echter, <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>specifieke <span class=\"_ _50\"></span>gevallen, <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>eveneens <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>financieel <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>in wanbetaling <span class=\"_ _32\"></span>beschou<span class=\"_ _2\"></span>wen <span class=\"_ _32\"></span>na <span class=\"_ _32\"></span>objectieve <span class=\"_ _32\"></span>aanwijzinge<span class=\"_ _2\"></span>n <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijzondere <span class=\"_ _32\"></span>waard<span class=\"_ _2\"></span>evermindering <span class=\"_ _25\"></span>ten gevolge <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>meer <span class=\"_ _0\"></span>gebeurtenissen, die <span class=\"_ _1c\"></span>zich <span class=\"_ _0\"></span>hebben voorgedaan <span class=\"_ _0\"></span>na <span class=\"_ _1c\"></span>de eers<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>opname <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het actief en <span class=\"_ _2\"></span>als deze <span class=\"_ _2\"></span>tot verlie<span class=\"_ _2\"></span>s leidende <span class=\"_ _2\"></span>gebeurtenissen <span class=\"_ _26\"></span>een effect hadden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p de t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>geschatte<span class=\"_ _2\"></span> kasstromen <span class=\"_ _27\"> </span>van <span class=\"_ _2c\"> </span>dit <span class=\"_ _34\"> </span>actief, <span class=\"_ _34\"> </span>welk <span class=\"_ _34\"> </span>bovendien <span class=\"_ _34\"> </span>betrouwbaar <span class=\"_ _27\"> </span>kan <span class=\"_ _2c\"> </span>worden <span class=\"_ _34\"> </span>ingeschat. <span class=\"_ _34\"> </span>Objectieve<span class=\"_ _26\"></span> aanwijzingen vo<span class=\"_ _2\"></span>or een bijzondere<span class=\"_ _2\"></span> waardeverminderi<span class=\"_ _2\"></span>ng bestaan uit aanz<span class=\"_ _2\"></span>ienlijke fin<span class=\"_ _2\"></span>anci\u00eble problemen<span class=\"_ _2\"></span> van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>contractbreuk <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>wanbetalingen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>schuldenaar, <span class=\"_ _32\"></span>indicatoren <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n faillissement <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>schuldenaar <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>eco<span class=\"_ _0\"></span>nomische<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>omstandigheden <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>nauw <span class=\"_ _31\"> </span>samenhangen <span class=\"_ _1e\"> </span>met wanbetalingen. <span class=\"_ _55\"> </span>Bijzondere <span class=\"_ _24\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _24\"> </span>worden <span class=\"_ _55\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _53\"> </span>in <span class=\"_ _24\"> </span>de <span class=\"_ _22\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "(K) Voorraden De <span class=\"_ _0\"></span>voorraden <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>gewaardeerd te<span class=\"_ _0\"></span>gen ko<span class=\"_ _0\"></span>stprijs o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span>-opbrengstwaar<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>lager is. De kostpri<span class=\"_ _2\"></span>js wordt bepa<span class=\"_ _2\"></span>ald volgens<span class=\"_ _2\"></span> de gewogen<span class=\"_ _2\"></span> gemiddelde k<span class=\"_ _2\"></span>ostprijsmethod<span class=\"_ _2\"></span>e (bedrijfssegment<span class=\"_ _2\"></span>en Agro, Bi<span class=\"_ _2\"></span>o-valorization en <span class=\"_ _2\"></span>Indu<span class=\"_ _2\"></span>strial Solutions) <span class=\"_ _2\"></span>en First-i<span class=\"_ _2\"></span>n First-out (FIFO<span class=\"_ _2\"></span>) meth<span class=\"_ _2\"></span>ode (segment <span class=\"_ _26\"></span>M<span class=\"_ _0\"></span>achines &amp; Technologies).<span class=\"_ _2\"></span> De kostprijs voor afgewerkte producten<span class=\"_ _2\"></span> en <span class=\"_ _0\"></span>goederen in<span class=\"_ _2\"></span> bewerking omvat de gebruikte grondstoffen,<span class=\"_ _2\"></span> de <span class=\"_ _25\"></span>andere <span class=\"_ _25\"></span>productiemat<span class=\"_ _2\"></span>erialen, <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>directe <span class=\"_ _25\"></span>loon- <span class=\"_ _25\"></span>en <span class=\"_ _50\"></span>andere <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>toewijzing <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>en variabele <span class=\"_ _1c\"></span>indirecte <span class=\"_ _1c\"></span>productiekos<span class=\"_ _2\"></span>ten, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _1c\"></span>productiecapaciteit. <span class=\"_ _0\"></span>De <span class=\"_ _50\"></span>kostprijs <span class=\"_ _1c\"></span>van voorraden omvat <span class=\"_ _0\"></span>de inkoopkosten, de <span class=\"_ _0\"></span>conversie en <span class=\"_ _0\"></span>andere kosten die <span class=\"_ _0\"></span>voortvloeien uit <span class=\"_ _0\"></span>het transport van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>voorraden <span class=\"_ _27\"> </span>naar <span class=\"_ _27\"> </span>hun <span class=\"_ _27\"> </span>huidige <span class=\"_ _27\"> </span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _27\"> </span>en <span class=\"_ _27\"> </span>toestand. <span class=\"_ _27\"> </span>De <span class=\"_ _27\"> </span>netto<span class=\"_ _0\"></span>-opbrengstwaarde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>wordt gedefinieerd als de g<span class=\"_ _2\"></span>eschatte verk<span class=\"_ _2\"></span>oopprijs, verminder<span class=\"_ _2\"></span>d met de geschatte k<span class=\"_ _2\"></span>osten voor vol<span class=\"_ _2\"></span>tooiing.<span class=\"_ _6d\"> </span>Voorraden De  re\u00eble <span class=\"_ _1b\"> </span>waarde  van <span class=\"_ _1e\"> </span>voorraden  is  gebase<span class=\"_ _2\"></span>erd  op  d<span class=\"_ _2\"></span>e  huidige <span class=\"_ _1b\"> </span>marktprijs <span class=\"_ _1b\"> </span>van  grondstoff<span class=\"_ _2\"></span>en  en  de<span class=\"_ _2\"></span> geschatte <span class=\"_ _1c\"></span>verkoopprijs, <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>kader <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>normale <span class=\"_ _1c\"></span>bedrijfsvoering, <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erminderd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte kosten die nodig zi<span class=\"_ _2\"></span>jn om de verko<span class=\"_ _2\"></span>op te realiseren<span class=\"_ _2\"></span> van gereed product inclusief e<span class=\"_ _2\"></span>en marge. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "(L) Handels- en over<span class=\"_ _2\"></span>ige vorderingen<span class=\"_ _2\"></span> Handels- en <span class=\"_ _2\"></span>overige vorder<span class=\"_ _2\"></span>ingen worden <span class=\"_ _2\"></span>gewaardeer<span class=\"_ _2\"></span>d aan re\u00eble <span class=\"_ _2\"></span>waarde en <span class=\"_ _2\"></span>nadien aan<span class=\"_ _2\"></span> afgeschreve<span class=\"_ _2\"></span>n kostprijs <span class=\"_ _23\"> </span>verminderd <span class=\"_ _23\"> </span>met <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>nodige <span class=\"_ _23\"> </span>voorzieningen <span class=\"_ _23\"> </span>voor <span class=\"_ _23\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _23\"> </span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J).<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "(L) Handels- en over<span class=\"_ _2\"></span>ige vorderingen<span class=\"_ _2\"></span> Handels- en <span class=\"_ _2\"></span>overige vorder<span class=\"_ _2\"></span>ingen worden <span class=\"_ _2\"></span>gewaardeer<span class=\"_ _2\"></span>d aan re\u00eble <span class=\"_ _2\"></span>waarde en <span class=\"_ _2\"></span>nadien aan<span class=\"_ _2\"></span> afgeschreve<span class=\"_ _2\"></span>n kostprijs <span class=\"_ _23\"> </span>verminderd <span class=\"_ _23\"> </span>met <span class=\"_ _23\"> </span>de <span class=\"_ _23\"> </span>nodige <span class=\"_ _23\"> </span>voorzieningen <span class=\"_ _23\"> </span>voor <span class=\"_ _23\"> </span>waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _23\"> </span>(zie boekhoudprincip<span class=\"_ _2\"></span>e J).<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "(M) Geldmidd<span class=\"_ _2\"></span>elen en kasequivalenten Geldmiddelen <span class=\"_ _50\"></span>omvatten <span class=\"_ _25\"></span>kas- <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>banksaldi <span class=\"_ _25\"></span>bij <span class=\"_ _50\"></span>kredietinstellingen. <span class=\"_ _50\"></span>Kase<span class=\"_ _0\"></span>quivalen<span class=\"_ _2\"></span>ten <span class=\"_ _25\"></span>zijn <span class=\"_ _50\"></span>ko<span class=\"_ _0\"></span>rtlopende beleggingen <span class=\"_ _1e\"> </span>met  een<span class=\"_ _2\"></span>  hog<span class=\"_ _2\"></span>e  liquid<span class=\"_ _2\"></span>iteit  d<span class=\"_ _2\"></span>ie <span class=\"_ _1b\"> </span>onmiddellijk <span class=\"_ _1e\"> </span>kunnen  w<span class=\"_ _2\"></span>orden <span class=\"_ _1b\"> </span>omgezet <span class=\"_ _1e\"> </span>in  geldmiddelen waarvan  het<span class=\"_ _2\"></span>  bedrag<span class=\"_ _2\"></span>  geke<span class=\"_ _2\"></span>nd  is,  di<span class=\"_ _2\"></span>e  een<span class=\"_ _2\"></span>  looptijd<span class=\"_ _2\"></span>  hebb<span class=\"_ _2\"></span>en  van  d<span class=\"_ _2\"></span>rie <span class=\"_ _1b\"> </span>maanden  of <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>inder <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>anaf  d<span class=\"_ _2\"></span>e aanvangsdatum, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>geen <span class=\"_ _0\"></span>belangrijk <span class=\"_ _0\"></span>risico <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>waardeverandering <span class=\"_ _0\"></span>bestaat. <span class=\"_ _1c\"></span>Geldmiddelen<span class=\"_ _2\"></span> en kasequivalent<span class=\"_ _2\"></span>en worden opgenomen<span class=\"_ _2\"></span> aan hun re\u00eble waard<span class=\"_ _2\"></span>e.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "(N) Geplaatst ka<span class=\"_ _2\"></span>pitaal Gewone aandelen<span class=\"_ _2\"></span> Gewone <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>geclassificeerd <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>eigen <span class=\"_ _0\"></span>vermogen. De <span class=\"_ _1c\"></span>marginale <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>rechtstreeks toerekenbaar <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>uitgifte <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>aandelenwarr<span class=\"_ _2\"></span>anten <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>verwerkt <span class=\"_ _0\"></span>als aftrekpost op het eig<span class=\"_ _2\"></span>en vermogen, na<span class=\"_ _2\"></span> aftrek van ev<span class=\"_ _2\"></span>entuele fiscale effecten.<span class=\"_ _2\"></span> Inkoop van geplaatst <span class=\"_ _2\"></span>kapitaal Wanneer  geplaat<span class=\"_ _2\"></span>st  kapitaal, <span class=\"_ _1b\"> </span>geclassificeerd <span class=\"_ _1b\"> </span>onder  \u201ceigen <span class=\"_ _1b\"> </span>vermogen\u201d, <span class=\"_ _1b\"> </span>opnieuw  word<span class=\"_ _2\"></span>t  ingekocht,<span class=\"_ _2\"></span> wordt <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>bedrag, <span class=\"_ _1e\"> </span>inclusief <span class=\"_ _1e\"> </span>directe <span class=\"_ _31\"> </span>toerekenbare <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _31\"> </span>verwerkt <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>eigen vermogen. <span class=\"_ _2\"></span>Ingekochte aan<span class=\"_ _2\"></span>delen worden <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>eschouwd als <span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>mindering van <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>eigen <span class=\"_ _33\"> </span>vermogen. <span class=\"_ _33\"> </span>Wanneer <span class=\"_ _33\"> </span>ingekochte <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen <span class=\"_ _33\"> </span>vervolgens <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>verkocht <span class=\"_ _33\"> </span>of opnieuw <span class=\"_ _32\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>uitgege<span class=\"_ _2\"></span>ven, <span class=\"_ _31\"> </span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>ontvangen <span class=\"_ _32\"></span>bedrag <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>ten <span class=\"_ _31\"> </span>gunste <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen vermogen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>eventuele <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>verschot <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>tekort <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>transactie <span class=\"_ _50\"></span>overgeheveld <span class=\"_ _50\"></span>naar/van <span class=\"_ _25\"></span>de overgedragen winst.<span class=\"_ _6d\"> </span><span class=\"_ _26\"></span> Dividenden Dividenden worden geb<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ekt als schuld in d<span class=\"_ _2\"></span>e periode waarin ze <span class=\"_ _2\"></span>worden toegeke<span class=\"_ _2\"></span>nd.<span class=\"_ _6d\"> </span><span class=\"fc7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Inkoop van geplaatst <span class=\"_ _2\"></span>kapitaal Wanneer  geplaat<span class=\"_ _2\"></span>st  kapitaal, <span class=\"_ _1b\"> </span>geclassificeerd <span class=\"_ _1b\"> </span>onder  \u201ceigen <span class=\"_ _1b\"> </span>vermogen\u201d, <span class=\"_ _1b\"> </span>opnieuw  word<span class=\"_ _2\"></span>t  ingekocht,<span class=\"_ _2\"></span> wordt <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>bedrag, <span class=\"_ _1e\"> </span>inclusief <span class=\"_ _1e\"> </span>directe <span class=\"_ _31\"> </span>toerekenbare <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _31\"> </span>verwerkt <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>eigen vermogen. <span class=\"_ _2\"></span>Ingekochte aan<span class=\"_ _2\"></span>delen worden <span class=\"_ _2\"></span>eigen <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>en worden b<span class=\"_ _2\"></span>eschouwd als <span class=\"_ _2\"></span>een ver<span class=\"_ _2\"></span>mindering van <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>eigen <span class=\"_ _33\"> </span>vermogen. <span class=\"_ _33\"> </span>Wanneer <span class=\"_ _33\"> </span>ingekochte <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen <span class=\"_ _33\"> </span>vervolgens <span class=\"_ _33\"> </span>worden <span class=\"_ _33\"> </span>verkocht <span class=\"_ _33\"> </span>of opnieuw <span class=\"_ _32\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _31\"> </span>uitgege<span class=\"_ _2\"></span>ven, <span class=\"_ _31\"> </span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>ontvangen <span class=\"_ _32\"></span>bedrag <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>ten <span class=\"_ _31\"> </span>gunste <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen vermogen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>eventuele <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>verschot <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>tekort <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>transactie <span class=\"_ _50\"></span>overgeheveld <span class=\"_ _50\"></span>naar/van <span class=\"_ _25\"></span>de overgedragen winst.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Dividenden Dividenden worden geb<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ekt als schuld in d<span class=\"_ _2\"></span>e periode waarin ze <span class=\"_ _2\"></span>worden toegeke<span class=\"_ _2\"></span>nd.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "(O) Niet-afgeleide f<span class=\"_ _2\"></span>inanci\u00eble schu<span class=\"_ _2\"></span>lden Niet-afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>worden initie<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde, <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>met de kosten <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>erbonden<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>transactie.<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>Vervolgens <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>rentedragende <span class=\"_ _20\"> </span>verplichtingen gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven kostprijs en word<span class=\"_ _2\"></span>t elk verschil tussen de aanschaffin<span class=\"_ _2\"></span>gsprijs en de aflossingswaarde <span class=\"_ _0\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _0\"></span>genomen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _1c\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>lening op basis van de effe<span class=\"_ _2\"></span>ctieve interestv<span class=\"_ _2\"></span>oet. Binnen <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _31\"> </span>Technologies <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>gebruik <span class=\"_ _32\"></span>gemaakt <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>exportfinanciering<span class=\"_ _2\"></span>. <span class=\"_ _31\"> </span>De groep <span class=\"_ _1f\"> </span>staat <span class=\"_ _1f\"> </span>betaling <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>handelsvorderingen <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>lange <span class=\"_ _1f\"> </span>termijn <span class=\"_ _1f\"> </span>toe <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>voorwaarde <span class=\"_ _1f\"> </span>dat <span class=\"_ _1f\"> </span>deze vorderingen <span class=\"_ _25\"></span>zijn <span class=\"_ _32\"></span>gefinancierd <span class=\"_ _32\"></span>via <span class=\"_ _32\"></span>bancaire <span class=\"_ _32\"></span>exportfin<span class=\"_ _2\"></span>anciering <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>gewaarborgd <span class=\"_ _25\"></span>via <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>exte<span class=\"_ _0\"></span>rne kredietverzekering<span class=\"_ _2\"></span>. <span class=\"_ _51\"> </span>Op <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>moment <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>facturatie <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>machinecontract <span class=\"_ _2b\"> </span>wordt <span class=\"_ _51\"> </span>de klantenvordering <span class=\"_ _26\"></span>(die <span class=\"_ _26\"></span>gespreid <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>meerdere <span class=\"_ _2\"></span>jaren) <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rubriek <span class=\"_ _26\"></span>\u201cHandels<span class=\"ff2\">- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>overige<span class=\"_ _2\"></span> </span>vorderingen\u201d. <span class=\"_ _27\"> </span>Voor <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>financiering<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>deze <span class=\"_ _34\"> </span>lange <span class=\"_ _27\"> </span>termijnvorderingen <span class=\"_ _27\"> </span>z<span class=\"_ _0\"></span><span class=\"ff2\">ijn <span class=\"_ _34\"> </span>er <span class=\"_ _34\"> </span>verschillende<span class=\"_ _2\"></span> </span>mogelijkheden.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een<span class=\"_ _2\"></span> gelijkl<span class=\"_ _2\"></span>opend le<span class=\"_ _2\"></span>verancierskrediet<span class=\"_ _2\"></span> afsluit<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>een ban<span class=\"_ _2\"></span>k wordt<span class=\"_ _2\"></span> deze schuld <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rubriek <span class=\"_ _0\"></span>\u201dFinanci\u00eble schulden\u201d. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>ook <span class=\"_ _0\"></span>beslissen om <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>gaan tot <span class=\"_ _2\"></span>verdisc<span class=\"_ _2\"></span>ontering <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>klantenvordering <span class=\"_ _26\"></span>via <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>bank <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>kredietverzekeraar. <span class=\"_ _26\"></span>In <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wordt de <span class=\"_ _0\"></span>klantenvordering <span class=\"_ _0\"></span>afgeboekt o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>dat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vordering <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>overgedragen. De <span class=\"_ _2a\"> </span>discont<span class=\"_ _2\"></span>okosten <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>opgen<span class=\"_ _2\"></span>omen <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"ff3\">verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _37\"> </span>onder <span class=\"_ _2a\"> </span>de <span class=\"_ _37\"> </span>\u201cOverige </span>financierin<span class=\"ff3\">gskos<span class=\"_ _2\"></span>ten\u201d. <span class=\"_ _2\"></span>De <span class=\"_ _26\"></span>opbrengsten <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>doorrekenen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>intrestkosten <span class=\"_ _26\"></span>aan </span>de klant zijn opgeno<span class=\"_ _2\"></span>men in de resultatenre<span class=\"_ _2\"></span>kening in d<span class=\"_ _2\"></span>e \u201cOverige financiering<span class=\"_ _2\"></span>sopbreng<span class=\"_ _2\"></span>sten\u201d.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "(O) Niet-afgeleide f<span class=\"_ _2\"></span>inanci\u00eble schu<span class=\"_ _2\"></span>lden Niet-afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>worden initie<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>gewaard<span class=\"_ _2\"></span>eerd <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde, <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>met de kosten <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>erbonden<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>transactie.<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>Vervolgens <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>rentedragende <span class=\"_ _20\"> </span>verplichtingen gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven kostprijs en word<span class=\"_ _2\"></span>t elk verschil tussen de aanschaffin<span class=\"_ _2\"></span>gsprijs en de aflossingswaarde <span class=\"_ _0\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _0\"></span>genomen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _1c\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>lening op basis van de effe<span class=\"_ _2\"></span>ctieve interestv<span class=\"_ _2\"></span>oet. Binnen <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _31\"> </span>Technologies <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>gebruik <span class=\"_ _32\"></span>gemaakt <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>exportfinanciering<span class=\"_ _2\"></span>. <span class=\"_ _31\"> </span>De groep <span class=\"_ _1f\"> </span>staat <span class=\"_ _1f\"> </span>betaling <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>handelsvorderingen <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>lange <span class=\"_ _1f\"> </span>termijn <span class=\"_ _1f\"> </span>toe <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>voorwaarde <span class=\"_ _1f\"> </span>dat <span class=\"_ _1f\"> </span>deze vorderingen <span class=\"_ _25\"></span>zijn <span class=\"_ _32\"></span>gefinancierd <span class=\"_ _32\"></span>via <span class=\"_ _32\"></span>bancaire <span class=\"_ _32\"></span>exportfin<span class=\"_ _2\"></span>anciering <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>gewaarborgd <span class=\"_ _25\"></span>via <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>exte<span class=\"_ _0\"></span>rne kredietverzekering<span class=\"_ _2\"></span>. <span class=\"_ _51\"> </span>Op <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>moment <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>facturatie <span class=\"_ _51\"> </span>van <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>machinecontract <span class=\"_ _2b\"> </span>wordt <span class=\"_ _51\"> </span>de klantenvordering <span class=\"_ _26\"></span>(die <span class=\"_ _26\"></span>gespreid <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>meerdere <span class=\"_ _2\"></span>jaren) <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>rubriek <span class=\"_ _26\"></span>\u201cHandels<span class=\"ff2\">- <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>overige<span class=\"_ _2\"></span> </span>vorderingen\u201d. <span class=\"_ _27\"> </span>Voor <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>financiering<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>deze <span class=\"_ _34\"> </span>lange <span class=\"_ _27\"> </span>termijnvorderingen <span class=\"_ _27\"> </span>z<span class=\"_ _0\"></span><span class=\"ff2\">ijn <span class=\"_ _34\"> </span>er <span class=\"_ _34\"> </span>verschillende<span class=\"_ _2\"></span> </span>mogelijkheden.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een<span class=\"_ _2\"></span> gelijkl<span class=\"_ _2\"></span>opend le<span class=\"_ _2\"></span>verancierskrediet<span class=\"_ _2\"></span> afsluit<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>een ban<span class=\"_ _2\"></span>k wordt<span class=\"_ _2\"></span> deze schuld <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rubriek <span class=\"_ _0\"></span>\u201dFinanci\u00eble schulden\u201d. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>ook <span class=\"_ _0\"></span>beslissen om <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>gaan tot <span class=\"_ _2\"></span>verdisc<span class=\"_ _2\"></span>ontering <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>klantenvordering <span class=\"_ _26\"></span>via <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>bank <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>kredietverzekeraar. <span class=\"_ _26\"></span>In <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>geval <span class=\"_ _26\"></span>wordt de <span class=\"_ _0\"></span>klantenvordering <span class=\"_ _0\"></span>afgeboekt o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>dat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vordering <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>overgedragen. De <span class=\"_ _2a\"> </span>discont<span class=\"_ _2\"></span>okosten <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>opgen<span class=\"_ _2\"></span>omen <span class=\"_ _2a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>winst-<span class=\"ls3\">en</span>-<span class=\"ff3\">verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _37\"> </span>onder <span class=\"_ _2a\"> </span>de <span class=\"_ _37\"> </span>\u201cOverige </span>financierin<span class=\"ff3\">gskos<span class=\"_ _2\"></span>ten\u201d. <span class=\"_ _2\"></span>De <span class=\"_ _26\"></span>opbrengsten <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>tot <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>doorrekenen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>intrestkosten <span class=\"_ _26\"></span>aan </span>de klant zijn opgeno<span class=\"_ _2\"></span>men in de resultatenre<span class=\"_ _2\"></span>kening in d<span class=\"_ _2\"></span>e \u201cOverige financiering<span class=\"_ _2\"></span>sopbreng<span class=\"_ _2\"></span>sten\u201d.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "(P) Voorzienin<span class=\"_ _2\"></span>gen Voorzieningen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>aangelegd <span class=\"_ _1e\"> </span>wanneer <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>nderneming <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1e\"> </span>bestaande<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>verplichting <span class=\"_ _31\"> </span>heeft <span class=\"_ _1e\"> </span>(in rechte <span class=\"_ _29\"> </span>afdwingbaar <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>feitelijk) <span class=\"_ _1f\"> </span>als <span class=\"_ _29\"> </span>gevolg <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>gebeurtenissen <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>verleden, <span class=\"_ _29\"> </span>wanneer <span class=\"_ _1f\"> </span>het waarschijnlijk <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>dat <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>afwikkeling <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>die <span class=\"_ _1f\"> </span>verplichtingen <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>uitstroom <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>middelen noodzakelijk <span class=\"_ _2\"></span>is en <span class=\"_ _26\"></span>wanneer een <span class=\"_ _26\"></span>betrouwbare scha<span class=\"_ _2\"></span>tting <span class=\"_ _2\"></span>gemaakt <span class=\"_ _2\"></span>kan w<span class=\"_ _2\"></span>orden van <span class=\"_ _26\"></span>de omvang <span class=\"_ _26\"></span>van deze verplichtingen.<span class=\"_ _2\"></span> Indien <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>effect <span class=\"_ _37\"> </span>hiervan <span class=\"_ _37\"> </span>significant <span class=\"_ _37\"> </span>is, <span class=\"_ _2a\"> </span>zullen <span class=\"_ _3a\"> </span>voorzieningen <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>a<span class=\"_ _2\"></span>angelegd <span class=\"_ _37\"> </span>door <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> verdiscontering <span class=\"_ _29\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>toekomstige <span class=\"_ _1f\"> </span>kasstromen <span class=\"_ _1f\"> </span>aan <span class=\"_ _1f\"> </span>een <span class=\"_ _20\"> </span>discontovoet <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>zowel <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>huidige marktrente <span class=\"_ _2\"></span>als, indien <span class=\"_ _2\"></span>van t<span class=\"_ _2\"></span>oepassing, de <span class=\"_ _2\"></span>specifieke ris<span class=\"_ _2\"></span>ico\u2019s met <span class=\"_ _2\"></span>betrekking <span class=\"_ _2\"></span>tot<span class=\"ff2\"> het <span class=\"_ _2\"></span>passief weerg<span class=\"_ _2\"></span>eeft. </span>Het <span class=\"_ _2c\"> </span>afwikkelen <span class=\"_ _2c\"> </span>van <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>verdisconteringsimpact <span class=\"_ _2c\"> </span>wordt <span class=\"_ _2c\"> </span>geboekt <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>een <span class=\"_ _3a\"> </span>component <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de financieringskos<span class=\"_ _2\"></span>ten. Herstructurering<span class=\"_ _2\"></span> Een <span class=\"_ _0\"></span>voorziening <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>herstructurering <span class=\"_ _0\"></span>wordt <span class=\"_ _1c\"></span>aangeleg<span class=\"_ _2\"></span>d <span class=\"_ _0\"></span>wanneer <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>onderneming <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>gedetaill<span class=\"_ _2\"></span>eerd en <span class=\"_ _25\"></span>geformaliseerd <span class=\"_ _50\"></span>herstructureringsplan<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>heeft <span class=\"_ _25\"></span>goedgekeurd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>wanneer <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>herstructurering <span class=\"_ _50\"></span>ofwel werd <span class=\"_ _50\"></span>aangevat <span class=\"_ _1c\"></span>ofwel <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>penbaar <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>gemaakt. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>to<span class=\"_ _0\"></span>ekomstige <span class=\"_ _1c\"></span>exploi<span class=\"_ _0\"></span>tatieverli<span class=\"_ _2\"></span>ezen <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>geen voorzieningen <span class=\"_ _2\"></span>opgenomen. Milieu- en ontmant<span class=\"_ _2\"></span>elingsverplichtin<span class=\"_ _2\"></span>gen Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>baseerd <span class=\"_ _2\"></span>op verpl<span class=\"_ _2\"></span>ichtingen <span class=\"_ _2\"></span>(in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbaar <span class=\"_ _26\"></span>of feitelijk) <span class=\"_ _26\"></span>als ge<span class=\"_ _2\"></span>volg van<span class=\"_ _26\"></span> gebeurtenissen  van  het  verleden,  in  overe<span class=\"_ _2\"></span>enstemming  met  de  van  toepassin<span class=\"_ _2\"></span>g  zijnde  wettelijke<span class=\"_ _2\"></span> verplichtingen.<span class=\"_ _2\"></span> Verlieslatende c<span class=\"_ _2\"></span>ontracten Een <span class=\"_ _1f\"> </span>voorziening <span class=\"_ _1f\"> </span>voor <span class=\"_ _20\"> </span>verlieslatende <span class=\"_ _1f\"> </span>contracten <span class=\"_ _1f\"> </span>wordt <span class=\"_ _1f\"> </span>aangelegd <span class=\"_ _1f\"> </span>wanneer <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>te <span class=\"_ _20\"> </span>verwachten ontvangen economische <span class=\"_ _0\"></span>voordelen <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep lager <span class=\"_ _1c\"></span>liggen dan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>onvermijdbare <span class=\"_ _0\"></span>kosten o<span class=\"_ _0\"></span>m <span class=\"_ _0\"></span>aan de <span class=\"_ _50\"></span>verplichtingen <span class=\"_ _50\"></span>uit <span class=\"_ _25\"></span>hoofde <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>overeenkomst <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oldoen. <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>voorziening <span class=\"_ _25\"></span>wordt <span class=\"_ _25\"></span>gewaardeerd<span class=\"_ _2\"></span> tegen <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>contante <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>be\u00ebindiging <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>contract <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f, <span class=\"_ _0\"></span>indien dit <span class=\"_ _25\"></span>lager <span class=\"_ _25\"></span>is, <span class=\"_ _32\"></span>tegen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>contante <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>nettokosten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>voortzetting <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het contract. <span class=\"_ _31\"> </span>Voorafgaand <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>aanleggen <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>voorziening <span class=\"_ _1e\"> </span>neemt <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>activa <span class=\"_ _1e\"> </span>die betrekking hebben <span class=\"_ _2\"></span>op het contract een bi<span class=\"_ _2\"></span>jzonder waardever<span class=\"_ _2\"></span>minderingsverlies. Garantieverplichting<span class=\"_ _2\"></span>en Een <span class=\"_ _25\"></span>voorziening <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>garantieverplichting<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>aangelegd <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>alle <span class=\"_ _32\"></span>producten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _32\"></span>garan<span class=\"_ _2\"></span>tie <span class=\"_ _25\"></span>op basis van historische gegevens met betrekking tot <span class=\"_ _0\"></span>herstellingen en terug ingeleverde producten. Een provisie voor uit<span class=\"_ _2\"></span>voeringsgaran<span class=\"_ _2\"></span>ties wordt aangelegd <span class=\"_ _2\"></span>op basis van een ind<span class=\"_ _2\"></span>ividuele an<span class=\"_ _2\"></span>alyse. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Milieu- en ontmant<span class=\"_ _2\"></span>elingsverplichtin<span class=\"_ _2\"></span>gen Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>baseerd <span class=\"_ _2\"></span>op verpl<span class=\"_ _2\"></span>ichtingen <span class=\"_ _2\"></span>(in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbaar <span class=\"_ _26\"></span>of feitelijk) <span class=\"_ _26\"></span>als ge<span class=\"_ _2\"></span>volg van<span class=\"_ _26\"></span> gebeurtenissen  van  het  verleden,  in  overe<span class=\"_ _2\"></span>enstemming  met  de  van  toepassin<span class=\"_ _2\"></span>g  zijnde  wettelijke<span class=\"_ _2\"></span> verplichtingen.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Milieu- en ontmant<span class=\"_ _2\"></span>elingsverplichtin<span class=\"_ _2\"></span>gen Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _2\"></span>zijn <span class=\"_ _2\"></span>ge<span class=\"_ _2\"></span>baseerd <span class=\"_ _2\"></span>op verpl<span class=\"_ _2\"></span>ichtingen <span class=\"_ _2\"></span>(in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbaar <span class=\"_ _26\"></span>of feitelijk) <span class=\"_ _26\"></span>als ge<span class=\"_ _2\"></span>volg van<span class=\"_ _26\"></span> gebeurtenissen  van  het  verleden,  in  overe<span class=\"_ _2\"></span>enstemming  met  de  van  toepassin<span class=\"_ _2\"></span>g  zijnde  wettelijke<span class=\"_ _2\"></span> verplichtingen.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "(Q) Personeelsbelon<span class=\"_ _2\"></span>ingen Vergoedingen na ui<span class=\"_ _2\"></span>tdiensttreding De <span class=\"_ _33\"> </span>personeelsbel<span class=\"_ _2\"></span>oningen  na <span class=\"_ _33\"> </span>uitdiensttredin<span class=\"_ _2\"></span>g <span class=\"_ _33\"> </span>omvatten  pensioenplannen  en  verzekeringen  voor medische <span class=\"_ _1c\"></span>bijstand. <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>voorziet <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aantal <span class=\"_ _50\"></span>\u201cvaste <span class=\"_ _50\"></span>bijdrage\u201d <span class=\"_ _1c\"></span>pensioenplann<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>\u201cte <span class=\"_ _50\"></span>bereiken doel\u201d <span class=\"_ _0\"></span>pensioenplannen die <span class=\"_ _0\"></span>wereldwijd <span class=\"_ _0\"></span>verspreid <span class=\"_ _0\"></span>zijn en <span class=\"_ _1c\"></span>waarvan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ac<span class=\"ff2\">tiva <span class=\"_ _0\"></span>meestal <span class=\"_ _0\"></span>beheerd <span class=\"_ _0\"></span>worden </span>in aparte pensioenf<span class=\"_ _2\"></span>ondsen. In het algeme<span class=\"_ _2\"></span>en beheren aparte trustmaa<span class=\"_ _2\"></span>tschappijen en verz<span class=\"_ _2\"></span>ekeraars de<span class=\"_ _2\"></span> pensioenplannen.<span class=\"_ _2\"></span> -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Vaste bijdrage pen<span class=\"_ _2\"></span>sioenplannen </span></span>Een <span class=\"_ _25\"></span>vaste <span class=\"_ _25\"></span>bijdrage <span class=\"_ _50\"></span>pensioenplan <span class=\"_ _50\"></span>is <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>pensioenplan <span class=\"_ _25\"></span>waarin <span class=\"_ _50\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _50\"></span>vaste <span class=\"_ _25\"></span>bijdragen <span class=\"_ _50\"></span>stort <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een fonds. <span class=\"_ _0\"></span>Er <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>geen wettelijke <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>constructie<span class=\"_ _2\"></span>ve <span class=\"_ _0\"></span>verplichting om <span class=\"_ _0\"></span>aanvullende <span class=\"_ _0\"></span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>betalen <span class=\"_ _0\"></span>indien de <span class=\"_ _1e\"> </span>activa <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>fonds <span class=\"_ _1e\"> </span>onvoldoende <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>om <span class=\"_ _1e\"> </span>aan <span class=\"_ _1b\"> </span>alle <span class=\"_ _1e\"> </span>werknemers <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>voordelen <span class=\"_ _1e\"> </span>te <span class=\"_ _1e\"> </span>betalen <span class=\"_ _1e\"> </span>die gerelateerd <span class=\"_ _32\"></span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>dienstjaren<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>huidige <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>vorige <span class=\"_ _31\"> </span>periodes. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>bijdragen <span class=\"_ _32\"></span>tot <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>\u201cvaste bijdrage\u201d <span class=\"_ _26\"></span>pensioenplan <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>kost <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>winst<span class=\"_ _0\"></span><span class=\"ff2\">-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>de </span>gerelateerde <span class=\"_ _26\"></span>dienst <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>geleverd. <span class=\"_ _56\"></span>Voo<span class=\"_ _0\"></span>rafbetaalde <span class=\"_ _26\"></span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>zijn <span class=\"_ _2\"></span>opgenomen <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>actief <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>hoogte van  de <span class=\"_ _1e\"> </span>terugbetaling <span class=\"_ _1b\"> </span>in  c<span class=\"_ _2\"></span>ontanten <span class=\"_ _1b\"> </span>van  deze <span class=\"_ _1e\"> </span>bijdragen <span class=\"_ _1b\"> </span>of <span class=\"_ _1b\"> </span>van  de <span class=\"_ _1e\"> </span>vermindering <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  to<span class=\"_ _2\"></span>ekomstige betalingen.  -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Pensioenplannen m<span class=\"_ _2\"></span>et een te berei<span class=\"_ _2\"></span>ken doel </span></span>Pensioenplannen <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>te bereik<span class=\"_ _2\"></span>en doel zijn<span class=\"_ _2\"></span> alle pe<span class=\"_ _2\"></span>nsioenplannen d<span class=\"_ _2\"></span>ie niet <span class=\"_ _2\"></span>onder de vaste <span class=\"_ _2\"></span>bijdrage<span class=\"_ _2\"></span> pensioenplannen v<span class=\"_ _0\"></span>allen. <span class=\"_ _0\"></span>Doorgaans <span class=\"_ _0\"></span>bepaalt <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>bereik<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>doel <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag dat uitgekeerd zal <span class=\"_ _2\"></span>worden aan de w<span class=\"_ _2\"></span>erknemer wanne<span class=\"_ _2\"></span>er deze met pensi<span class=\"_ _2\"></span>oen gaat.  Voor <span class=\"_ _26\"></span>pensioenplannen <span class=\"_ _26\"></span>met een <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>bereiken <span class=\"_ _26\"></span>doel <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>pensioenkost<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>elk plan<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>afzonderlijk<span class=\"_ _2\"></span> geschat <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>basis <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201c<span class=\"_ _0\"></span>projected <span class=\"_ _1d\"> </span>unit <span class=\"_ _1d\"> </span>credit\u201d <span class=\"_ _33\"> </span>methode. <span class=\"_ _1d\"> </span>Volgens <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>met<span class=\"_ _0\"></span>hode <span class=\"_ _33\"> </span>worden <span class=\"_ _1d\"> </span>de pensioenkosten <span class=\"_ _32\"></span>ten <span class=\"_ _31\"> </span>laste <span class=\"_ _31\"> </span>genomen <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en<span class=\"_ _2\"></span><span class=\"ls0\">-verliesrekenin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>zodanig <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>kost <span class=\"_ _1e\"> </span>gespreid<span class=\"_ _2\"></span> </span></span>wordt <span class=\"_ _26\"></span>over d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>no<span class=\"_ _0\"></span>g <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>presteren <span class=\"_ _26\"></span>diensttijd <span class=\"_ _26\"></span>van de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>deelnemers, <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>overeenstemming <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>advies <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de bevo<span class=\"_ _2\"></span>egde onafhan<span class=\"_ _2\"></span>kelijke ac<span class=\"_ _2\"></span>tuarissen <span class=\"_ _2\"></span>die jaarl<span class=\"_ _2\"></span>ijks e<span class=\"_ _2\"></span>en volledige<span class=\"_ _2\"></span> berek<span class=\"_ _2\"></span>ening ma<span class=\"_ _26\"></span>ke<span class=\"_ _0\"></span>n van <span class=\"_ _2\"></span>de p<span class=\"_ _2\"></span>lannen. De <span class=\"_ _1c\"></span>pensioenverplichtingen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>balans <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>berekend <span class=\"_ _1c\"></span>als <span class=\"_ _50\"></span>zijnde <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>actuele <span class=\"_ _1c\"></span>waarde van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verplichting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>toegezegde <span class=\"_ _2\"></span>pensioenrechten, <span class=\"_ _26\"></span>berekend <span class=\"_ _26\"></span>op basis <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>interestvoet <span class=\"_ _26\"></span>van hoogwaardige <span class=\"_ _26\"></span>bedrijfsobligaties <span class=\"_ _56\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>valuta <span class=\"_ _26\"></span>gebruikt <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>uitbetaling <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen, en <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>looptijd <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>termijn <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>pensioenverplichting <span class=\"_ _0\"></span>benadert, <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>fonds. <span class=\"_ _26\"></span>In <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>landen <span class=\"_ _26\"></span>waar <span class=\"_ _26\"></span>geen <span class=\"_ _26\"></span>liquide <span class=\"_ _26\"></span>markt <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>deze <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>bligaties <span class=\"_ _56\"></span>bestaat, werd de marktren<span class=\"_ _2\"></span>tevoet van overheid<span class=\"_ _2\"></span>sobligaties g<span class=\"_ _2\"></span>ebruikt in de actualisati<span class=\"_ _2\"></span>e.  De nettorente wordt berekend door de discontovoet toe te passen o<span class=\"_ _0\"></span>p de netto pensioenverplichting of <span class=\"_ _25\"></span>-vordering. <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>nettorente <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>overige <span class=\"_ _25\"></span>kosten <span class=\"_ _25\"></span>betreffend<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>pensioenplannen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>bereiken doel <span class=\"_ _2b\"> </span>worden <span class=\"_ _2a\"> </span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _30\"> </span>in <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekening. <span class=\"_ _2a\"> </span>Herwaarderingen <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _2b\"> </span>netto<span class=\"_ _2\"></span> pensioenverplichting<span class=\"_ _2\"></span>, <span class=\"_ _1b\"> </span>welke <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>actuari\u00eble<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>winsten <span class=\"_ _1b\"> </span>en <span class=\"_ _1b\"> </span>verliezen <span class=\"_ _1e\"> </span>omvatten, <span class=\"_ _1b\"> </span>en <span class=\"_ _1e\"> </span>het  effect <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et actiefplafond <span class=\"_ _26\"></span>(indien <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span>), <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>als niet-<span class=\"_ _2\"></span>gerealiseerde <span class=\"_ _26\"></span>resultaten <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>het eigen <span class=\"_ _26\"></span>vermogen opgenomen in de peri<span class=\"_ _2\"></span>ode dat deze ontsta<span class=\"_ _2\"></span>a<span class=\"lse\">n.</span> Wanneer <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>berekening <span class=\"_ _32\"></span>resulteert <span class=\"_ _31\"> </span>in <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>mogelijk <span class=\"_ _32\"></span>actief <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>groep, <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>erkend <span class=\"_ _32\"></span>actief gelimiteerd <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>contante <span class=\"_ _32\"></span>waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>economische <span class=\"_ _32\"></span>voordelen <span class=\"_ _32\"></span>onder <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>vorm <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>toekomstig<span class=\"_ _2\"></span>e terugbetalingen d<span class=\"_ _2\"></span>oor het plan of ver<span class=\"_ _2\"></span>minderingen van <span class=\"_ _2\"></span>toekomstige bijdragen tot <span class=\"_ _2\"></span>het plan. De <span class=\"_ _2\"></span>kosten <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>verstreken <span class=\"_ _26\"></span>diensttijd, af<span class=\"_ _2\"></span>wikkelingsk<span class=\"_ _2\"></span>osten en <span class=\"_ _26\"></span>winsten <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verliezen <span class=\"_ _26\"></span>van inperking<span class=\"_ _2\"></span> worden<span class=\"_ _2\"></span> onmiddellijk in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening opgenom<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>Ontslagvergoedingen <span class=\"_ _2\"></span>(vervroegde p<span class=\"_ _2\"></span>ensioenplannen e<span class=\"_ _2\"></span>n andere verplichtingen bi<span class=\"_ _2\"></span>j ontslag) Deze vergoedin<span class=\"_ _2\"></span>gen ontstaa<span class=\"_ _2\"></span>n als gevolg <span class=\"_ _2\"></span>van een beslis<span class=\"_ _2\"></span>sing van<span class=\"_ _2\"></span> de groep<span class=\"_ _2\"></span> om de te<span class=\"_ _2\"></span>werkstelling <span class=\"_ _2\"></span>van een werknemer <span class=\"_ _56\"></span>of <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>groep <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rknemers<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>be\u00ebindig<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>v\u00f3\u00f3r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>normale <span class=\"_ _26\"></span>pensioendatum <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>gevolg van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beslissing <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>werknemer <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>vrijwillig <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>tewerkst<span class=\"_ _0\"></span>elling <span class=\"_ _0\"></span>stop <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>zetten <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>ruil <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>deze vergoedingen. Deze vergoedingen worden als een <span class=\"_ _0\"></span>verplichting en als <span class=\"_ _0\"></span>kost opgenomen op <span class=\"_ _0\"></span>de vroegste van volgende data: <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ogenblik dat <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep het <span class=\"_ _1c\"></span>aanbod van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>vergoedingen niet <span class=\"_ _0\"></span>langer <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>terugtrekken,<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>een h<span class=\"_ _2\"></span>erstructureringsk<span class=\"_ _2\"></span>ost <span class=\"_ _2\"></span>opneemt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>IAS <span class=\"_ _26\"></span>37 V<span class=\"_ _2\"></span>oorzieningen<span class=\"_ _2\"></span> en <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>ntslagvergo<span class=\"_ _2\"></span>edingen <span class=\"_ _31\"> </span>betreft. <span class=\"_ _1e\"> </span>Indien <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>vergoedingen <span class=\"_ _31\"> </span>verbonden <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de toekomst, <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>niet <span class=\"_ _27\"> </span>als <span class=\"_ _27\"> </span>ontslagv<span class=\"_ _2\"></span>ergoedingen <span class=\"_ _20\"> </span>beschouwd <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>aar <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>vergoedingen <span class=\"_ _20\"> </span>na uitdiensttreding.<span class=\"_ _6d\"> </span>Kortetermijn- en lan<span class=\"_ _2\"></span>gtermijnpersone<span class=\"_ _2\"></span>elsbeloningen Kortetermijn- <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>langete<span class=\"_ _2\"></span>rmijnpersoneelsbelonin<span class=\"_ _2\"></span>gen <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _37\"> </span>niet <span class=\"_ _2a\"> </span>verdisconteerd <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>worden<span class=\"_ _2\"></span> opgenomen wannee<span class=\"_ _2\"></span>r de daarmee <span class=\"_ _2\"></span>verband houdende<span class=\"_ _2\"></span> dienst wordt verricht.<span class=\"_ _2\"></span> Indien <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep een <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>rechte <span class=\"_ _2\"></span>afdwingbare <span class=\"_ _2\"></span>of f<span class=\"_ _2\"></span>eitelijke <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erplichting <span class=\"_ _26\"></span>heeft voor <span class=\"_ _2\"></span>geleverde <span class=\"_ _26\"></span>diensten van<span class=\"_ _2\"></span> werknemers<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>indien <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>verplichting <span class=\"_ _25\"></span>betrouwbaar <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>bepaald, <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>verplichting opgenomen <span class=\"_ _29\"> </span>voor <span class=\"_ _1f\"> </span>het <span class=\"_ _1f\"> </span>verwachte <span class=\"_ _1f\"> </span>bedrag <span class=\"_ _29\"> </span>dat <span class=\"_ _1f\"> </span>als <span class=\"_ _1f\"> </span>een <span class=\"_ _1f\"> </span>kortetermijnbonus <span class=\"_ _1f\"> </span>in <span class=\"_ _29\"> </span>co<span class=\"_ _0\"></span>ntanten <span class=\"_ _29\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>ee<span class=\"_ _0\"></span>n winstdelingsregeling<span class=\"_ _2\"></span> zal worden uitbetaald<span class=\"_ _2\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Ontslagvergoedingen <span class=\"_ _2\"></span>(vervroegde p<span class=\"_ _2\"></span>ensioenplannen e<span class=\"_ _2\"></span>n andere verplichtingen bi<span class=\"_ _2\"></span>j ontslag) Deze vergoedin<span class=\"_ _2\"></span>gen ontstaa<span class=\"_ _2\"></span>n als gevolg <span class=\"_ _2\"></span>van een beslis<span class=\"_ _2\"></span>sing van<span class=\"_ _2\"></span> de groep<span class=\"_ _2\"></span> om de te<span class=\"_ _2\"></span>werkstelling <span class=\"_ _2\"></span>van een werknemer <span class=\"_ _56\"></span>of <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>groep <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rknemers<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>be\u00ebindig<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>v\u00f3\u00f3r <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>normale <span class=\"_ _26\"></span>pensioendatum <span class=\"_ _56\"></span>of <span class=\"_ _26\"></span>als <span class=\"_ _26\"></span>gevolg van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beslissing <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>werknemer <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>vrijwillig <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>tewerkst<span class=\"_ _0\"></span>elling <span class=\"_ _0\"></span>stop <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>zetten <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>ruil <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>deze vergoedingen. Deze vergoedingen worden als een <span class=\"_ _0\"></span>verplichting en als <span class=\"_ _0\"></span>kost opgenomen op <span class=\"_ _0\"></span>de vroegste van volgende data: <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ogenblik dat <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep het <span class=\"_ _1c\"></span>aanbod van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>vergoedingen niet <span class=\"_ _0\"></span>langer <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>terugtrekken,<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>indien <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>een h<span class=\"_ _2\"></span>erstructureringsk<span class=\"_ _2\"></span>ost <span class=\"_ _2\"></span>opneemt <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>IAS <span class=\"_ _26\"></span>37 V<span class=\"_ _2\"></span>oorzieningen<span class=\"_ _2\"></span> en <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>ntslagvergo<span class=\"_ _2\"></span>edingen <span class=\"_ _31\"> </span>betreft. <span class=\"_ _1e\"> </span>Indien <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>vergoedingen <span class=\"_ _31\"> </span>verbonden <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de toekomst, <span class=\"_ _20\"> </span>worden <span class=\"_ _27\"> </span>deze <span class=\"_ _20\"> </span>niet <span class=\"_ _27\"> </span>als <span class=\"_ _27\"> </span>ontslagv<span class=\"_ _2\"></span>ergoedingen <span class=\"_ _20\"> </span>beschouwd <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>aar <span class=\"_ _20\"> </span>als <span class=\"_ _27\"> </span>vergoedingen <span class=\"_ _20\"> </span>na uitdiensttreding.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "(R) Belastin<span class=\"_ _2\"></span>gen op het resultaa<span class=\"_ _2\"></span>t Belastingen op het resultaa<span class=\"_ _2\"></span>t van het boekjaar omvatten<span class=\"_ _2\"></span> de verschuldigde en uitgestelde belasting<span class=\"_ _2\"></span>en. De <span class=\"_ _33\"> </span>belastingen  wo<span class=\"_ _0\"></span>rden  geboekt <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _33\"> </span>tenzij <span class=\"_ _33\"> </span>ze <span class=\"_ _33\"> </span>betrekking <span class=\"_ _33\"> </span>hebben  op elementen <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>nmiddellij<span class=\"_ _2\"></span>k <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _31\"> </span>vermogen <span class=\"_ _31\"> </span>of <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>niet-gerealiseerde <span class=\"_ _32\"></span>resultaten <span class=\"_ _31\"> </span>worden geboekt, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>geval <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>vermogen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>niet<span class=\"_ _0\"></span>-gerealiseerde resultaten, <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _56\"></span>worden gebo<span class=\"_ _2\"></span>ekt, <span class=\"_ _26\"></span>die in <span class=\"_ _26\"></span>dat <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>tegen<span class=\"_ _2\"></span>over goodwill. Belastingen van<span class=\"_ _2\"></span> het boekja<span class=\"_ _2\"></span>ar omvatten de <span class=\"_ _2\"></span>verwachte b<span class=\"_ _2\"></span>elastingschuld op het<span class=\"_ _2\"></span> belastbaar ink<span class=\"_ _2\"></span>omen van het <span class=\"_ _50\"></span>jaar, <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>makend <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>ogenblik <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>afsluiting <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>kracht <span class=\"_ _25\"></span>zijnde <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>aangekondigde belastingpercentag<span class=\"_ _2\"></span>es, <span class=\"_ _26\"></span>en al<span class=\"_ _26\"></span>le aan<span class=\"_ _2\"></span>passingen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de b<span class=\"_ _2\"></span>elastingschulden <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>vorige <span class=\"_ _26\"></span>jaren. <span class=\"_ _26\"></span>Het b<span class=\"_ _2\"></span>edrag <span class=\"_ _26\"></span>van de te b<span class=\"_ _2\"></span>etalen of <span class=\"_ _2\"></span>terug te<span class=\"_ _2\"></span> vorderen <span class=\"_ _2\"></span>belastingen<span class=\"_ _2\"></span> op ten <span class=\"_ _26\"></span>hoo<span class=\"_ _0\"></span>gste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar is<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>beste in<span class=\"_ _2\"></span>schatting <span class=\"_ _2\"></span>van het verwachte <span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etalen <span class=\"_ _2\"></span>of teru<span class=\"_ _2\"></span>g te <span class=\"_ _2\"></span>vorderen bedra<span class=\"_ _2\"></span>g en<span class=\"_ _2\"></span> weerspi<span class=\"_ _2\"></span>egelt d<span class=\"_ _2\"></span>e onze<span class=\"_ _2\"></span>kerheid m<span class=\"_ _2\"></span>et betr<span class=\"_ _2\"></span>ekking tot<span class=\"_ _2\"></span> belastingen, indien <span class=\"_ _2\"></span>van toepassing<span class=\"_ _2\"></span>.  Uitgestelde b<span class=\"_ _2\"></span>elastingvorde<span class=\"_ _2\"></span>ringen en <span class=\"_ _2\"></span>-schulden <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>op basis <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e balan<span class=\"_ _2\"></span>smethode, vo<span class=\"_ _2\"></span>or tijdelijke <span class=\"_ _2f\"> </span>verschillen<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>tussen <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>fiscale <span class=\"_ _2f\"> </span>basis <span class=\"_ _2d\"> </span>en <span class=\"_ _2e\"> </span>de <span class=\"_ _2f\"> </span>boekwaard<span class=\"_ _2\"></span>e <span class=\"_ _2f\"> </span>voor <span class=\"_ _2f\"> </span>financi\u00eble rapporteringsdoeleind<span class=\"_ _2\"></span>en, <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>dit zowel <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>als schu<span class=\"_ _2\"></span>lden. <span class=\"_ _26\"></span>Voo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>volgende <span class=\"_ _26\"></span>tijdelijke <span class=\"_ _2\"></span>verschillen<span class=\"_ _2\"></span> worden  geen  uitgestelde  belastingen  geboekt:  de  belastbare  tijdelijk<span class=\"_ _2\"></span>e  verschillen  bij  de <span class=\"_ _33\"> </span>initi\u00eble opname <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>goodwill, <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>initi\u00eble <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>ac<span class=\"_ _2\"></span>tiva <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>schulden <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>transactie <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>geen bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>geen <span class=\"_ _32\"></span>invloed <span class=\"_ _32\"></span>hebben <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>fiscale <span class=\"_ _32\"></span>resultaat <span class=\"_ _32\"></span>en verschillen <span class=\"_ _20\"> </span>met <span class=\"_ _27\"> </span>betrekkin<span class=\"_ _26\"></span>g <span class=\"_ _27\"> </span>tot <span class=\"_ _27\"> </span>investeringen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>mate <span class=\"_ _27\"> </span>dat <span class=\"_ _20\"> </span>een tegenboeking <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>nabij<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>toekomst<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>onwaarschijnlijk <span class=\"_ _29\"> </span>is. <span class=\"_ _1d\"> </span>Uitgestelde<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>belasti<span class=\"_ _2\"></span>ngvorderingen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>-<span class=\"_ _6d\"> </span>verplichtingen worden gewaardeerd tegen de belastin<span class=\"_ _2\"></span>gtarieven die naar verwachting van toepassing zullen <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vo<span class=\"_ _0\"></span>rdering <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>de v<span class=\"_ _2\"></span>erplichting <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>afgewikkeld,<span class=\"_ _2\"></span> gebaseerd op belastingtari<span class=\"_ _2\"></span>even en belastingwetten die aangekondigd en/of goedgekeurd werden op balansdatum, en <span class=\"_ _2\"></span>weerspieg<span class=\"_ _2\"></span>elt de onzekerh<span class=\"_ _2\"></span>eid met betrekking<span class=\"_ _26\"></span> tot belastingen, in<span class=\"_ _2\"></span>dien van toepassing.<span class=\"_ _6d\"> </span>Een <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingv<span class=\"_ _2\"></span>ordering <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>enkel <span class=\"_ _0\"></span>opgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>waarschijnlijk <span class=\"_ _0\"></span>is dat <span class=\"_ _1e\"> </span>toekomstige <span class=\"_ _1e\"> </span>belastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>waartegen <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verrekenbare<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdelijke verschillen,  de<span class=\"_ _2\"></span>  ongebruikte  belas<span class=\"_ _2\"></span>tingtegoeden<span class=\"_ _2\"></span>  en  de  ongebruikte <span class=\"_ _1b\"> </span>overgedragen  fiscale <span class=\"_ _1b\"> </span>verliezen kunnen <span class=\"_ _30\"> </span>verrekend <span class=\"_ _30\"> </span>worden. <span class=\"_ _2a\"> </span>De <span class=\"_ _2b\"> </span>uitgestelde <span class=\"_ _30\"> </span>bela<span class=\"_ _2\"></span>stingvorderingen <span class=\"_ _2a\"> </span>worden <span class=\"_ _30\"> </span>herzien <span class=\"_ _30\"> </span>op <span class=\"_ _30\"> </span>elke afsluitingsdatum<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>mate dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>langer <span class=\"_ _26\"></span>waarschijnlijk <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>desbetreffend<span class=\"_ _2\"></span>e belastingvoordeel zal <span class=\"_ _2\"></span>worden gerealis<span class=\"_ _2\"></span>eerd. Uitgestelde <span class=\"_ _37\"> </span>belastingvord<span class=\"_ _2\"></span>eringen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>-schuld<span class=\"_ _2\"></span>en <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>g<span class=\"_ _2\"></span>esaldeerd <span class=\"_ _37\"> </span>indien <span class=\"_ _37\"> </span>er <span class=\"_ _2a\"> </span>een <span class=\"_ _3a\"> </span>we<span class=\"_ _0\"></span>ttelijk afdwingbaar <span class=\"_ _26\"></span>recht <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>huidige <span class=\"_ _26\"></span>belastingschulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-vorderingen <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>salderen, <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>betrekking<span class=\"_ _2\"></span> hebben op <span class=\"_ _0\"></span>belastingen geheven door <span class=\"_ _0\"></span>dezelfde belastingautoriteit in <span class=\"_ _0\"></span>dezelfde belastingverschuldig<span class=\"_ _2\"></span>de entiteit, of <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>verschillende o<span class=\"_ _0\"></span>ndernemingen<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>doel <span class=\"_ _0\"></span>hebben om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>belastingschulden en  -vorderingen <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>nettobasis <span class=\"_ _1c\"></span>af <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>handelen <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>belastingvorderingen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>-schulden <span class=\"_ _1c\"></span>gelijktijdig zullen realiseren.<span class=\"_ _2\"></span> Bijkomende belastingen op het resultaat <span class=\"_ _0\"></span>die voortvloeien uit de uitkering van <span class=\"_ _0\"></span>dividenden worden op hetzelfde ogenblik g<span class=\"_ _2\"></span>eboekt als de <span class=\"_ _2\"></span>verplichting om he<span class=\"_ _2\"></span>t betreffende vo<span class=\"_ _2\"></span>ordeel te be<span class=\"_ _2\"></span>talen.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "(R) Belastin<span class=\"_ _2\"></span>gen op het resultaa<span class=\"_ _2\"></span>t Belastingen op het resultaa<span class=\"_ _2\"></span>t van het boekjaar omvatten<span class=\"_ _2\"></span> de verschuldigde en uitgestelde belasting<span class=\"_ _2\"></span>en. De <span class=\"_ _33\"> </span>belastingen  wo<span class=\"_ _0\"></span>rden  geboekt <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _33\"> </span>tenzij <span class=\"_ _33\"> </span>ze <span class=\"_ _33\"> </span>betrekking <span class=\"_ _33\"> </span>hebben  op elementen <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>nmiddellij<span class=\"_ _2\"></span>k <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _31\"> </span>vermogen <span class=\"_ _31\"> </span>of <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>niet-gerealiseerde <span class=\"_ _32\"></span>resultaten <span class=\"_ _31\"> </span>worden geboekt, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>geval <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>vermogen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>niet<span class=\"_ _0\"></span>-gerealiseerde resultaten, <span class=\"_ _26\"></span>of <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>bedrijfscombinaties <span class=\"_ _56\"></span>worden gebo<span class=\"_ _2\"></span>ekt, <span class=\"_ _26\"></span>die in <span class=\"_ _26\"></span>dat <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenome<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>tegen<span class=\"_ _2\"></span>over goodwill. Belastingen van<span class=\"_ _2\"></span> het boekja<span class=\"_ _2\"></span>ar omvatten de <span class=\"_ _2\"></span>verwachte b<span class=\"_ _2\"></span>elastingschuld op het<span class=\"_ _2\"></span> belastbaar ink<span class=\"_ _2\"></span>omen van het <span class=\"_ _50\"></span>jaar, <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>makend <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>ogenblik <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>afsluiting <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>kracht <span class=\"_ _25\"></span>zijnde <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>aangekondigde belastingpercentag<span class=\"_ _2\"></span>es, <span class=\"_ _26\"></span>en al<span class=\"_ _26\"></span>le aan<span class=\"_ _2\"></span>passingen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de b<span class=\"_ _2\"></span>elastingschulden <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>vorige <span class=\"_ _26\"></span>jaren. <span class=\"_ _26\"></span>Het b<span class=\"_ _2\"></span>edrag <span class=\"_ _26\"></span>van de te b<span class=\"_ _2\"></span>etalen of <span class=\"_ _2\"></span>terug te<span class=\"_ _2\"></span> vorderen <span class=\"_ _2\"></span>belastingen<span class=\"_ _2\"></span> op ten <span class=\"_ _26\"></span>hoo<span class=\"_ _0\"></span>gste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar is<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>beste in<span class=\"_ _2\"></span>schatting <span class=\"_ _2\"></span>van het verwachte <span class=\"_ _2\"></span>te b<span class=\"_ _2\"></span>etalen <span class=\"_ _2\"></span>of teru<span class=\"_ _2\"></span>g te <span class=\"_ _2\"></span>vorderen bedra<span class=\"_ _2\"></span>g en<span class=\"_ _2\"></span> weerspi<span class=\"_ _2\"></span>egelt d<span class=\"_ _2\"></span>e onze<span class=\"_ _2\"></span>kerheid m<span class=\"_ _2\"></span>et betr<span class=\"_ _2\"></span>ekking tot<span class=\"_ _2\"></span> belastingen, indien <span class=\"_ _2\"></span>van toepassing<span class=\"_ _2\"></span>.  Uitgestelde b<span class=\"_ _2\"></span>elastingvorde<span class=\"_ _2\"></span>ringen en <span class=\"_ _2\"></span>-schulden <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>op basis <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e balan<span class=\"_ _2\"></span>smethode, vo<span class=\"_ _2\"></span>or tijdelijke <span class=\"_ _2f\"> </span>verschillen<span class=\"_ _2\"></span> <span class=\"_ _2f\"> </span>tussen <span class=\"_ _2f\"> </span>de <span class=\"_ _2f\"> </span>fiscale <span class=\"_ _2f\"> </span>basis <span class=\"_ _2d\"> </span>en <span class=\"_ _2e\"> </span>de <span class=\"_ _2f\"> </span>boekwaard<span class=\"_ _2\"></span>e <span class=\"_ _2f\"> </span>voor <span class=\"_ _2f\"> </span>financi\u00eble rapporteringsdoeleind<span class=\"_ _2\"></span>en, <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>dit zowel <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>als schu<span class=\"_ _2\"></span>lden. <span class=\"_ _26\"></span>Voo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>volgende <span class=\"_ _26\"></span>tijdelijke <span class=\"_ _2\"></span>verschillen<span class=\"_ _2\"></span> worden  geen  uitgestelde  belastingen  geboekt:  de  belastbare  tijdelijk<span class=\"_ _2\"></span>e  verschillen  bij  de <span class=\"_ _33\"> </span>initi\u00eble opname <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>goodwill, <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>initi\u00eble <span class=\"_ _1d\"> </span>opname <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>ac<span class=\"_ _2\"></span>tiva <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>schulden <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>transactie <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>geen bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>die <span class=\"_ _32\"></span>geen <span class=\"_ _32\"></span>invloed <span class=\"_ _32\"></span>hebben <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>fiscale <span class=\"_ _32\"></span>resultaat <span class=\"_ _32\"></span>en verschillen <span class=\"_ _20\"> </span>met <span class=\"_ _27\"> </span>betrekkin<span class=\"_ _26\"></span>g <span class=\"_ _27\"> </span>tot <span class=\"_ _27\"> </span>investeringen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>mate <span class=\"_ _27\"> </span>dat <span class=\"_ _20\"> </span>een tegenboeking <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>nabij<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>toekomst<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>onwaarschijnlijk <span class=\"_ _29\"> </span>is. <span class=\"_ _1d\"> </span>Uitgestelde<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>belasti<span class=\"_ _2\"></span>ngvorderingen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>-<span class=\"_ _6d\"> </span>verplichtingen worden gewaardeerd tegen de belastin<span class=\"_ _2\"></span>gtarieven die naar verwachting van toepassing zullen <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _2\"></span>waarin <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vo<span class=\"_ _0\"></span>rdering <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>of <span class=\"_ _26\"></span>de v<span class=\"_ _2\"></span>erplichting <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>afgewikkeld,<span class=\"_ _2\"></span> gebaseerd op belastingtari<span class=\"_ _2\"></span>even en belastingwetten die aangekondigd en/of goedgekeurd werden op balansdatum, en <span class=\"_ _2\"></span>weerspieg<span class=\"_ _2\"></span>elt de onzekerh<span class=\"_ _2\"></span>eid met betrekking<span class=\"_ _26\"></span> tot belastingen, in<span class=\"_ _2\"></span>dien van toepassing.<span class=\"_ _6d\"> </span>Een <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingv<span class=\"_ _2\"></span>ordering <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>enkel <span class=\"_ _0\"></span>opgenomen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>waarschijnlijk <span class=\"_ _0\"></span>is dat <span class=\"_ _1e\"> </span>toekomstige <span class=\"_ _1e\"> </span>belastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>waartegen <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verrekenbare<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tijdelijke verschillen,  de<span class=\"_ _2\"></span>  ongebruikte  belas<span class=\"_ _2\"></span>tingtegoeden<span class=\"_ _2\"></span>  en  de  ongebruikte <span class=\"_ _1b\"> </span>overgedragen  fiscale <span class=\"_ _1b\"> </span>verliezen kunnen <span class=\"_ _30\"> </span>verrekend <span class=\"_ _30\"> </span>worden. <span class=\"_ _2a\"> </span>De <span class=\"_ _2b\"> </span>uitgestelde <span class=\"_ _30\"> </span>bela<span class=\"_ _2\"></span>stingvorderingen <span class=\"_ _2a\"> </span>worden <span class=\"_ _30\"> </span>herzien <span class=\"_ _30\"> </span>op <span class=\"_ _30\"> </span>elke afsluitingsdatum<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>verminderd <span class=\"_ _26\"></span>in de<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>mate dat<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>langer <span class=\"_ _26\"></span>waarschijnlijk <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>desbetreffend<span class=\"_ _2\"></span>e belastingvoordeel zal <span class=\"_ _2\"></span>worden gerealis<span class=\"_ _2\"></span>eerd. Uitgestelde <span class=\"_ _37\"> </span>belastingvord<span class=\"_ _2\"></span>eringen <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>-schuld<span class=\"_ _2\"></span>en <span class=\"_ _2a\"> </span>w<span class=\"_ _2\"></span>orden <span class=\"_ _2a\"> </span>g<span class=\"_ _2\"></span>esaldeerd <span class=\"_ _37\"> </span>indien <span class=\"_ _37\"> </span>er <span class=\"_ _2a\"> </span>een <span class=\"_ _3a\"> </span>we<span class=\"_ _0\"></span>ttelijk afdwingbaar <span class=\"_ _26\"></span>recht <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>huidige <span class=\"_ _26\"></span>belastingschulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-vorderingen <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>salderen, <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>betrekking<span class=\"_ _2\"></span> hebben op <span class=\"_ _0\"></span>belastingen geheven door <span class=\"_ _0\"></span>dezelfde belastingautoriteit in <span class=\"_ _0\"></span>dezelfde belastingverschuldig<span class=\"_ _2\"></span>de entiteit, of <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>verschillende o<span class=\"_ _0\"></span>ndernemingen<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>doel <span class=\"_ _0\"></span>hebben om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>belastingschulden en  -vorderingen <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>nettobasis <span class=\"_ _1c\"></span>af <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>handelen <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>belastingvorderingen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>-schulden <span class=\"_ _1c\"></span>gelijktijdig zullen realiseren.<span class=\"_ _2\"></span> Bijkomende belastingen op het resultaat <span class=\"_ _0\"></span>die voortvloeien uit de uitkering van <span class=\"_ _0\"></span>dividenden worden op hetzelfde ogenblik g<span class=\"_ _2\"></span>eboekt als de <span class=\"_ _2\"></span>verplichting om he<span class=\"_ _2\"></span>t betreffende vo<span class=\"_ _2\"></span>ordeel te be<span class=\"_ _2\"></span>talen.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "(S) Handels- en o<span class=\"_ _2\"></span>verige schulde<span class=\"_ _2\"></span>n  Handels- <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>overige <span class=\"_ _27\"> </span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _27\"> </span>worden <span class=\"_ _27\"> </span>gewaarde<span class=\"_ _2\"></span>erd <span class=\"_ _20\"> </span>tegen <span class=\"_ _27\"> </span>re\u00eble <span class=\"_ _27\"> </span>waarde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>nadien <span class=\"_ _27\"> </span>aan <span class=\"_ _27\"> </span>de afgeschreven kos<span class=\"_ _2\"></span>tprijs.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "(T) Omzet Omzet <span class=\"_ _1f\"> </span> Het <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>ijfstappen<span class=\"_ _2\"></span>model <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>toegepast <span class=\"_ _31\"> </span>om <span class=\"_ _32\"></span>opbrengsten <span class=\"_ _32\"></span>uit <span class=\"_ _31\"> </span>contracten <span class=\"_ _32\"></span>aangegaan <span class=\"_ _32\"></span>met <span class=\"_ _31\"> </span>klanten <span class=\"_ _32\"></span>te erkennen. De groep erkent omzet als het bedrag dat een <span class=\"_ _0\"></span>onderneming verwacht<span class=\"_ _2\"></span> te ontvangen in ruil voor de levering <span class=\"_ _2\"></span>van goederen of di<span class=\"_ _2\"></span>ensten aan een kla<span class=\"_ _2\"></span>nt. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verkoop van goede<span class=\"_ _2\"></span>ren </span></span>Het <span class=\"_ _25\"></span>merendeel <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>bestaat <span class=\"_ _50\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goeder<span class=\"_ _2\"></span>en. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>producten worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>algemeen <span class=\"_ _0\"></span>rechtstreeks <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>via <span class=\"_ _1c\"></span>distribute<span class=\"_ _2\"></span>urs <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>klant <span class=\"_ _0\"></span>verkocht. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>15 <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de erkenning v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>omzet <span class=\"_ _0\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>verwerven v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>controle <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>goederen. <span class=\"_ _0\"></span>Het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>van opname is <span class=\"_ _2\"></span>afhankelijk van <span class=\"_ _26\"></span>de contractuele ver<span class=\"_ _2\"></span>koopcondities, <span class=\"_ _2\"></span>gekend als <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>Internationale <span class=\"_ _2\"></span>commerci\u00eble voorwaarden\u201d <span class=\"_ _1c\"></span>(Incoterm<span class=\"_ _2\"></span>s). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>timing <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>erkenning <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>niet <span class=\"_ _50\"></span>significan<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>verschillend van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>overdracht <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>risico\u2019<span class=\"ff2\">s <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>verbonden <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>eigendom. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goederen, </span>inclusief <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>vervoer <span class=\"_ _50\"></span>ervan, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>gekwalificeerd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>als <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>afzonderlijke <span class=\"_ _50\"></span>prestatieverplichting<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>terwijl het <span class=\"_ _2\"></span>transport <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>goederen <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>als <span class=\"_ _26\"></span>een afzonde<span class=\"_ _2\"></span>rlijke <span class=\"_ _26\"></span>dienstverlening <span class=\"_ _26\"></span>wordt be<span class=\"_ _2\"></span>schouwd. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>kosten<span class=\"_ _2\"></span> van  he<span class=\"_ _2\"></span>t  tr<span class=\"_ _2\"></span>ansport <span class=\"_ _1b\"> </span>worden <span class=\"_ _1e\"> </span>te<span class=\"_ _0\"></span>n <span class=\"_ _1b\"> </span>laste <span class=\"_ _1b\"> </span>genomen <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>onderdeel <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  d<span class=\"_ _26\"></span>e  prestatieverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>e goederen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>leveren. <span class=\"_ _1c\"></span>In <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _0\"></span><span class=\"ff3\">\u2018Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies\u2019 <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>installatie v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> </span>de <span class=\"_ _1c\"></span>machine <span class=\"_ _1c\"></span>bij <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>aparte <span class=\"_ _1c\"></span>prestatie<span class=\"_ _2\"></span>verplichting <span class=\"_ _1c\"></span>gezien <span class=\"_ _1c\"></span>aangezien <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de klant <span class=\"_ _50\"></span>of <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>externe <span class=\"_ _50\"></span>partij <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>uitgevoerd. <span class=\"_ _50\"></span>Echter, <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>betrekking <span class=\"_ _50\"></span>tot <span class=\"_ _50\"></span>deze installatie wordt als nie<span class=\"_ _2\"></span>t-signifi<span class=\"_ _2\"></span>cant beschouwd. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verlenen van dien<span class=\"_ _2\"></span>sten </span></span>Het <span class=\"_ _32\"></span>bedrag <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>omzet <span class=\"_ _25\"></span>uit <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>verlenen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>diensten <span class=\"_ _25\"></span>wordt <span class=\"_ _32\"></span>niet <span class=\"_ _25\"></span>afzonderlijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening omdat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>momenteel een <span class=\"_ _0\"></span>insignifican<span class=\"_ _2\"></span>t <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de totale omzet van de gr<span class=\"_ _2\"></span>oep vertegenwo<span class=\"_ _2\"></span>ordigt. De <span class=\"_ _2\"></span>verkoop van <span class=\"_ _26\"></span>diensten k<span class=\"_ _2\"></span>walificeert <span class=\"_ _2\"></span>als e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>afzonderlijke <span class=\"_ _2\"></span>prestatieverplich<span class=\"_ _2\"></span>ting, <span class=\"_ _2\"></span>waarbij <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt erkend <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>klant <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>verwerft <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>diensten, <span class=\"_ _26\"></span>wat <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bepaald <span class=\"_ _26\"></span>tijdstip of <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>bepaalde <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>elke <span class=\"_ _1c\"></span>prestatieverplichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>waaraan <span class=\"_ _1c\"></span>voldaan <span class=\"_ _1c\"></span>is, <span class=\"_ _1c\"></span>dient <span class=\"_ _50\"></span>de omzet <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>erkend <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vooruitgang<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ten <span class=\"_ _1c\"></span>opzichte v<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>olledige voltooiing <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>eten op <span class=\"_ _1c\"></span>het einde van elke v<span class=\"_ _2\"></span>erslagperiod<span class=\"_ _2\"></span>e. Projecten Voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>uit <span class=\"_ _50\"></span>projecten <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>omzetbedrag <span class=\"_ _1c\"></span>bepaald <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vooruitgang <span class=\"_ _1c\"></span>gemaakt<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>oog <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>volledig <span class=\"_ _26\"></span>voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>tieverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>projecten<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>hebben <span class=\"_ _26\"></span>meestal <span class=\"_ _2\"></span>een levensduur van <span class=\"_ _2\"></span>minder dan een jaar.<span class=\"_ _2\"></span>  Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>met <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>kunnen <span class=\"_ _1d\"> </span>handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>volumekortingen,<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>klant<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>worden toegekend <span class=\"_ _26\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>geleverde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olumes <span class=\"_ _26\"></span>bepaalde <span class=\"_ _26\"></span>drempels <span class=\"_ _2\"></span>overschrijd<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>omvatten. <span class=\"_ _2\"></span>In <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>gevallen bevat <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>eprijs <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding, <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>re\u00eble waarde, zal als<span class=\"_ _2\"></span> onderdeel v<span class=\"_ _2\"></span>an de transactiepri<span class=\"_ _2\"></span>js in rekening<span class=\"_ _2\"></span> worden gebracht bij<span class=\"_ _2\"></span> het erkenn<span class=\"_ _2\"></span>en van de<span class=\"_ _2\"></span> omzet, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>dit <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _1e\"> </span>contract, <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>middel <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>inschatting <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kans <span class=\"_ _1e\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>korting <span class=\"_ _31\"> </span>of teruggave zich zal reali<span class=\"_ _2\"></span>seren. Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>kunnen  v<span class=\"_ _0\"></span>oorraad  in <span class=\"_ _1d\"> </span>consignatie<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>bevatten.  De <span class=\"_ _33\"> </span>producten <span class=\"_ _33\"> </span>worden verzonden <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgeslagen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>eigen of <span class=\"_ _2\"></span>gehuurde <span class=\"_ _2\"></span>silo\u2019s <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>enkel erkend wann<span class=\"_ _2\"></span>eer <span class=\"_ _2\"></span>de go<span class=\"_ _2\"></span>ederen <span class=\"_ _2\"></span>daadwerkelijk <span class=\"_ _26\"></span>worden afgeno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De ver<span class=\"_ _2\"></span>koopprijs <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>de op dat moment geld<span class=\"_ _2\"></span>ende marktprijs zijn.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "(T) Omzet Omzet <span class=\"_ _1f\"> </span> Het <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>ijfstappen<span class=\"_ _2\"></span>model <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>toegepast <span class=\"_ _31\"> </span>om <span class=\"_ _32\"></span>opbrengsten <span class=\"_ _32\"></span>uit <span class=\"_ _31\"> </span>contracten <span class=\"_ _32\"></span>aangegaan <span class=\"_ _32\"></span>met <span class=\"_ _31\"> </span>klanten <span class=\"_ _32\"></span>te erkennen. De groep erkent omzet als het bedrag dat een <span class=\"_ _0\"></span>onderneming verwacht<span class=\"_ _2\"></span> te ontvangen in ruil voor de levering <span class=\"_ _2\"></span>van goederen of di<span class=\"_ _2\"></span>ensten aan een kla<span class=\"_ _2\"></span>nt. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verkoop van goede<span class=\"_ _2\"></span>ren </span></span>Het <span class=\"_ _25\"></span>merendeel <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>bestaat <span class=\"_ _50\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goeder<span class=\"_ _2\"></span>en. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>producten worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>algemeen <span class=\"_ _0\"></span>rechtstreeks <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>via <span class=\"_ _1c\"></span>distribute<span class=\"_ _2\"></span>urs <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>klant <span class=\"_ _0\"></span>verkocht. <span class=\"_ _0\"></span>Onder <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>15 <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de erkenning v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>omzet <span class=\"_ _0\"></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>verwerven v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>controle <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>goederen. <span class=\"_ _0\"></span>Het <span class=\"_ _0\"></span>moment <span class=\"_ _1c\"></span>van opname is <span class=\"_ _2\"></span>afhankelijk van <span class=\"_ _26\"></span>de contractuele ver<span class=\"_ _2\"></span>koopcondities, <span class=\"_ _2\"></span>gekend als <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>Internationale <span class=\"_ _2\"></span>commerci\u00eble voorwaarden\u201d <span class=\"_ _1c\"></span>(Incoterm<span class=\"_ _2\"></span>s). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>timing <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>erkenning <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>niet <span class=\"_ _50\"></span>significan<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>verschillend van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>overdracht <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>risico\u2019<span class=\"ff2\">s <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>verbonden <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>eigendom. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goederen, </span>inclusief <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>vervoer <span class=\"_ _50\"></span>ervan, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>gekwalificeerd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>als <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>afzonderlijke <span class=\"_ _50\"></span>prestatieverplichting<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>terwijl het <span class=\"_ _2\"></span>transport <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>goederen <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>als <span class=\"_ _26\"></span>een afzonde<span class=\"_ _2\"></span>rlijke <span class=\"_ _26\"></span>dienstverlening <span class=\"_ _26\"></span>wordt be<span class=\"_ _2\"></span>schouwd. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>kosten<span class=\"_ _2\"></span> van  he<span class=\"_ _2\"></span>t  tr<span class=\"_ _2\"></span>ansport <span class=\"_ _1b\"> </span>worden <span class=\"_ _1e\"> </span>te<span class=\"_ _0\"></span>n <span class=\"_ _1b\"> </span>laste <span class=\"_ _1b\"> </span>genomen <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>onderdeel <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  d<span class=\"_ _26\"></span>e  prestatieverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>e goederen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>leveren. <span class=\"_ _1c\"></span>In <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _0\"></span><span class=\"ff3\">\u2018Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies\u2019 <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>installatie v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> </span>de <span class=\"_ _1c\"></span>machine <span class=\"_ _1c\"></span>bij <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _1c\"></span>wel <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>aparte <span class=\"_ _1c\"></span>prestatie<span class=\"_ _2\"></span>verplichting <span class=\"_ _1c\"></span>gezien <span class=\"_ _1c\"></span>aangezien <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de klant <span class=\"_ _50\"></span>of <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>externe <span class=\"_ _50\"></span>partij <span class=\"_ _50\"></span>kan <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>uitgevoerd. <span class=\"_ _50\"></span>Echter, <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>betrekking <span class=\"_ _50\"></span>tot <span class=\"_ _50\"></span>deze installatie wordt als nie<span class=\"_ _2\"></span>t-signifi<span class=\"_ _2\"></span>cant beschouwd. -<span class=\"ff8\"> <span class=\"_ _68\"> </span><span class=\"ff4\">Verlenen van dien<span class=\"_ _2\"></span>sten </span></span>Het <span class=\"_ _32\"></span>bedrag <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>omzet <span class=\"_ _25\"></span>uit <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>verlenen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>diensten <span class=\"_ _25\"></span>wordt <span class=\"_ _32\"></span>niet <span class=\"_ _25\"></span>afzonderlijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening omdat <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>momenteel een <span class=\"_ _0\"></span>insignifican<span class=\"_ _2\"></span>t <span class=\"_ _0\"></span>deel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de totale omzet van de gr<span class=\"_ _2\"></span>oep vertegenwo<span class=\"_ _2\"></span>ordigt. De <span class=\"_ _2\"></span>verkoop van <span class=\"_ _26\"></span>diensten k<span class=\"_ _2\"></span>walificeert <span class=\"_ _2\"></span>als e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>afzonderlijke <span class=\"_ _2\"></span>prestatieverplich<span class=\"_ _2\"></span>ting, <span class=\"_ _2\"></span>waarbij <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt erkend <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>moment <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>klant <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>verwerft <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>diensten, <span class=\"_ _26\"></span>wat <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bepaald <span class=\"_ _26\"></span>tijdstip of <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>bepaalde <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>kan <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>Voor <span class=\"_ _1c\"></span>elke <span class=\"_ _1c\"></span>prestatieverplichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>waaraan <span class=\"_ _1c\"></span>voldaan <span class=\"_ _1c\"></span>is, <span class=\"_ _1c\"></span>dient <span class=\"_ _50\"></span>de omzet <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>erkend <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vooruitgang<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ten <span class=\"_ _1c\"></span>opzichte v<span class=\"_ _0\"></span>an v<span class=\"_ _0\"></span>olledige voltooiing <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>eten op <span class=\"_ _1c\"></span>het einde van elke v<span class=\"_ _2\"></span>erslagperiod<span class=\"_ _2\"></span>e. Projecten Voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>omzet <span class=\"_ _1c\"></span>uit <span class=\"_ _50\"></span>projecten <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>omzetbedrag <span class=\"_ _1c\"></span>bepaald <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vooruitgang <span class=\"_ _1c\"></span>gemaakt<span class=\"_ _2\"></span> met <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>oog <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>volledig <span class=\"_ _26\"></span>voldoen <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>presta<span class=\"_ _2\"></span>tieverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _2\"></span>Deze <span class=\"_ _2\"></span>projecten<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>hebben <span class=\"_ _26\"></span>meestal <span class=\"_ _2\"></span>een levensduur van <span class=\"_ _2\"></span>minder dan een jaar.<span class=\"_ _2\"></span>  Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>met <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>kunnen <span class=\"_ _1d\"> </span>handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>volumekortingen,<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>klant<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>worden toegekend <span class=\"_ _26\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>geleverde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olumes <span class=\"_ _26\"></span>bepaalde <span class=\"_ _26\"></span>drempels <span class=\"_ _2\"></span>overschrijd<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>omvatten. <span class=\"_ _2\"></span>In <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>gevallen bevat <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>eprijs <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding, <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>re\u00eble waarde, zal als<span class=\"_ _2\"></span> onderdeel v<span class=\"_ _2\"></span>an de transactiepri<span class=\"_ _2\"></span>js in rekening<span class=\"_ _2\"></span> worden gebracht bij<span class=\"_ _2\"></span> het erkenn<span class=\"_ _2\"></span>en van de<span class=\"_ _2\"></span> omzet, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>dit <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _1e\"> </span>contract, <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>middel <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>inschatting <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kans <span class=\"_ _1e\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>korting <span class=\"_ _31\"> </span>of teruggave zich zal reali<span class=\"_ _2\"></span>seren. Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>kunnen  v<span class=\"_ _0\"></span>oorraad  in <span class=\"_ _1d\"> </span>consignatie<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>bevatten.  De <span class=\"_ _33\"> </span>producten <span class=\"_ _33\"> </span>worden verzonden <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgeslagen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>eigen of <span class=\"_ _2\"></span>gehuurde <span class=\"_ _2\"></span>silo\u2019s <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>catie <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>omzet <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>enkel erkend wann<span class=\"_ _2\"></span>eer <span class=\"_ _2\"></span>de go<span class=\"_ _2\"></span>ederen <span class=\"_ _2\"></span>daadwerkelijk <span class=\"_ _26\"></span>worden afgeno<span class=\"_ _2\"></span>men do<span class=\"_ _2\"></span>or de <span class=\"_ _2\"></span>klant. <span class=\"_ _2\"></span>De ver<span class=\"_ _2\"></span>koopprijs <span class=\"_ _2\"></span>zal <span class=\"_ _2\"></span>de op dat moment geld<span class=\"_ _2\"></span>ende marktprijs zijn.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Overeenkomst<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>met <span class=\"_ _1d\"> </span>klanten <span class=\"_ _1d\"> </span>kunnen <span class=\"_ _1d\"> </span>handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>volumekortingen,<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>die <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>klant<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>worden toegekend <span class=\"_ _26\"></span>indien <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>geleverde <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olumes <span class=\"_ _26\"></span>bepaalde <span class=\"_ _26\"></span>drempels <span class=\"_ _2\"></span>overschrijd<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>omvatten. <span class=\"_ _2\"></span>In <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>gevallen bevat <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>eprijs <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>variabele <span class=\"_ _0\"></span>vergoeding, <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>re\u00eble waarde, zal als<span class=\"_ _2\"></span> onderdeel v<span class=\"_ _2\"></span>an de transactiepri<span class=\"_ _2\"></span>js in rekening<span class=\"_ _2\"></span> worden gebracht bij<span class=\"_ _2\"></span> het erkenn<span class=\"_ _2\"></span>en van de<span class=\"_ _2\"></span> omzet, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>dit <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _1e\"> </span>contract, <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>middel <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>inschatting <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kans <span class=\"_ _1e\"> </span>dat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>korting <span class=\"_ _31\"> </span>of teruggave zich zal reali<span class=\"_ _2\"></span>seren. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "Financi\u00eble opbreng<span class=\"_ _2\"></span>sten Financi\u00eble <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>pbrengsten <span class=\"_ _33\"> </span>omv<span class=\"_ _0\"></span>atten <span class=\"_ _1d\"> </span>ontvangen<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>interesten <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>ge\u00efnvesteerde <span class=\"_ _1d\"> </span>fondsen, <span class=\"_ _1d\"> </span>dividenden,<span class=\"_ _26\"></span> positieve <span class=\"_ _31\"> </span>wisselkoersresultaten, <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>pbrengsten <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>afgeleide <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _31\"> </span>instrumenten, <span class=\"_ _31\"> </span>die <span class=\"_ _1e\"> </span>geen <span class=\"_ _31\"> </span>deel uitmaken <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>boekhoudkundige afdekkingsrelatie, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>doorfacturatie <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>financieringskosten<span class=\"_ _2\"></span> verbonden aan de ver<span class=\"_ _2\"></span>koop van weef<span class=\"_ _2\"></span>machines. Interestopbrengst<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>resultaat <span class=\"_ _0\"></span>genomen <span class=\"_ _0\"></span>naargelang <span class=\"_ _0\"></span>ze <span class=\"_ _1c\"></span>verworven <span class=\"_ _0\"></span>zijn, <span class=\"_ _1c\"></span>rekening <span class=\"_ _0\"></span>houdend met de effectie<span class=\"_ _2\"></span>ve opbrengstv<span class=\"_ _2\"></span>oet op het actiefbestan<span class=\"_ _26\"></span>ddeel.<span class=\"_ _6d\"> </span>Dividenden  worden <span class=\"_ _33\"> </span>opgenomen  in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening  o<span class=\"_ _0\"></span>p  het <span class=\"_ _33\"> </span>moment <span class=\"_ _33\"> </span>dat <span class=\"_ _33\"> </span>ze  wo<span class=\"_ _0\"></span>rden toegekend aan de <span class=\"_ _2\"></span>onderneming. (U) Kosten Financi\u00eble kosten De <span class=\"_ _0\"></span>financi\u00eble kosten omvatten interestkosten v<span class=\"_ _0\"></span>an financi\u00eble <span class=\"_ _0\"></span>schulden, de <span class=\"_ _1c\"></span>interestcompon<span class=\"_ _2\"></span>ent <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de lease <span class=\"_ _1e\"> </span>betalingen, <span class=\"_ _1e\"> </span>het  af<span class=\"_ _2\"></span>wikkelen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de  v<span class=\"_ _2\"></span>erdiscontering<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>voorzieningen, <span class=\"_ _1e\"> </span>wisselkoersverliez<span class=\"_ _2\"></span>en, verliezen <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>afgeleide <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>instrumenten, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>geen <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>uitmaken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _50\"></span>boek<span class=\"_ _0\"></span>houdkund<span class=\"_ _2\"></span>ige afdekkingsrelatie, <span class=\"_ _2\"></span>en financierin<span class=\"_ _2\"></span>gskosten verbonden a<span class=\"_ _2\"></span>an de verkoop van <span class=\"_ _2\"></span>weefmachin<span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>. De <span class=\"_ _1c\"></span>interestkosten <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _1c\"></span>genomen <span class=\"_ _1c\"></span>naarmate <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlopen <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de effectieve inter<span class=\"_ _2\"></span>estvoet. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Interestopbrengst<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>resultaat <span class=\"_ _0\"></span>genomen <span class=\"_ _0\"></span>naargelang <span class=\"_ _0\"></span>ze <span class=\"_ _1c\"></span>verworven <span class=\"_ _0\"></span>zijn, <span class=\"_ _1c\"></span>rekening <span class=\"_ _0\"></span>houdend met de effectie<span class=\"_ _2\"></span>ve opbrengstv<span class=\"_ _2\"></span>oet op het actiefbestan<span class=\"_ _26\"></span>ddeel.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "Financi\u00eble kosten De <span class=\"_ _0\"></span>financi\u00eble kosten omvatten interestkosten v<span class=\"_ _0\"></span>an financi\u00eble <span class=\"_ _0\"></span>schulden, de <span class=\"_ _1c\"></span>interestcompon<span class=\"_ _2\"></span>ent <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de lease <span class=\"_ _1e\"> </span>betalingen, <span class=\"_ _1e\"> </span>het  af<span class=\"_ _2\"></span>wikkelen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de  v<span class=\"_ _2\"></span>erdiscontering<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>voorzieningen, <span class=\"_ _1e\"> </span>wisselkoersverliez<span class=\"_ _2\"></span>en, verliezen <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>afgeleide <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>instrumenten, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>geen <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>uitmaken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _50\"></span>boek<span class=\"_ _0\"></span>houdkund<span class=\"_ _2\"></span>ige afdekkingsrelatie, <span class=\"_ _2\"></span>en financierin<span class=\"_ _2\"></span>gskosten verbonden a<span class=\"_ _2\"></span>an de verkoop van <span class=\"_ _2\"></span>weefmachin<span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>. De <span class=\"_ _1c\"></span>interestkosten <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _1c\"></span>genomen <span class=\"_ _1c\"></span>naarmate <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlopen <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de effectieve inter<span class=\"_ _2\"></span>estvoet. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Financi\u00eble kosten De <span class=\"_ _0\"></span>financi\u00eble kosten omvatten interestkosten v<span class=\"_ _0\"></span>an financi\u00eble <span class=\"_ _0\"></span>schulden, de <span class=\"_ _1c\"></span>interestcompon<span class=\"_ _2\"></span>ent <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de lease <span class=\"_ _1e\"> </span>betalingen, <span class=\"_ _1e\"> </span>het  af<span class=\"_ _2\"></span>wikkelen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de  v<span class=\"_ _2\"></span>erdiscontering<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>voorzieningen, <span class=\"_ _1e\"> </span>wisselkoersverliez<span class=\"_ _2\"></span>en, verliezen <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>afgeleide <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>instrumenten, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>geen <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>uitmaken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _50\"></span>boek<span class=\"_ _0\"></span>houdkund<span class=\"_ _2\"></span>ige afdekkingsrelatie, <span class=\"_ _2\"></span>en financierin<span class=\"_ _2\"></span>gskosten verbonden a<span class=\"_ _2\"></span>an de verkoop van <span class=\"_ _2\"></span>weefmachin<span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>. De <span class=\"_ _1c\"></span>interestkosten <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>laste <span class=\"_ _1c\"></span>genomen <span class=\"_ _1c\"></span>naarmate <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlopen <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de effectieve inter<span class=\"_ _2\"></span>estvoet. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "(V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReclassificationOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "(V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "(V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "(V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "(V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>Afgeleide financ<span class=\"_ _2\"></span>i\u00eble instrumenten De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1b\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>termijnc<span class=\"_ _2\"></span>ontracten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1b\"> </span>berekend <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verdisconteerde <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de termijnk<span class=\"_ _2\"></span>oers op balansdatum. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op de lopend<span class=\"_ _2\"></span>e contracten. Overige finan<span class=\"_ _2\"></span>ci\u00eble instrumen<span class=\"_ _2\"></span>ten De <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aankoop<span class=\"_ _0\"></span>- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>verkoopovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _1c\"></span>door middel <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>verdisconteerde <span class=\"_ _51\"> </span>kasstromen <span class=\"_ _51\"> </span>en <span class=\"_ _38\"> </span>door <span class=\"_ _51\"> </span>gebruik <span class=\"_ _38\"> </span>te <span class=\"_ _51\"> </span>maken <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>bepaalde<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>risico-gewogen <span class=\"_ _56\"></span>discontovoet <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>grondstofprij<span class=\"_ _2\"></span>zen. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde wordt toegewezen <span class=\"_ _0\"></span>aan Niveau 3 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waarde <span class=\"_ _0\"></span>hi\u00ebrarchie aangezien deze <span class=\"_ _0\"></span>deels gebaseerd is <span class=\"_ _0\"></span>op niet-waarneembar<span class=\"_ _2\"></span>e marktg<span class=\"_ _2\"></span>egevens.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "(V) Afgeleide<span class=\"_ _2\"></span> financi\u00eble ins<span class=\"_ _2\"></span>trumenten De <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>gebruikt <span class=\"_ _31\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrumenten <span class=\"_ _32\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>wisselkoers- <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>interestrisico <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de operationele <span class=\"_ _1e\"> </span>activiteiten  i<span class=\"_ _2\"></span>n  te <span class=\"_ _1e\"> </span>dekken.  Confor<span class=\"_ _2\"></span>m  het <span class=\"_ _1e\"> </span>beleid  van <span class=\"_ _1e\"> </span>de  groep, <span class=\"_ _1b\"> </span>houdt <span class=\"_ _1b\"> </span>de  g<span class=\"_ _2\"></span>roep  g<span class=\"_ _2\"></span>een afgeleide  finan<span class=\"_ _2\"></span>ci\u00eble  instrument<span class=\"_ _2\"></span>en  aan,  noch  ge<span class=\"_ _2\"></span>eft  zij  afgeleide<span class=\"_ _2\"></span>  financi\u00eble  instrumenten  uit<span class=\"_ _2\"></span>  voor handelsdoeleinden.<span class=\"_ _2\"></span> Afgeleide <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>instrument<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>aanvankelijk <span class=\"_ _26\"></span>verwerkt <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>gen <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _2\"></span>waarde. <span class=\"_ _26\"></span>De b<span class=\"_ _2\"></span>epaling <span class=\"_ _26\"></span>van de <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>elk <span class=\"_ _31\"> </span>ty<span class=\"_ _0\"></span>pe <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>financi\u00eble <span class=\"_ _32\"></span>en <span class=\"_ _1b\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>verder besproken <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>2 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Bepaling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde. <span class=\"_ _50\"></span>Na <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>afgeleide financi\u00eble ins<span class=\"_ _2\"></span>trumenten op bal<span class=\"_ _2\"></span>ansdatum gewaard<span class=\"_ _2\"></span>eerd aan<span class=\"_ _2\"></span> hun re\u00eble<span class=\"_ _2\"></span> waarde. Afh<span class=\"_ _2\"></span>ankelijk of de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep al <span class=\"_ _2\"></span>dan <span class=\"_ _26\"></span>niet kasstr<span class=\"_ _2\"></span>oomafdekking <span class=\"_ _26\"></span>toepast, <span class=\"_ _2\"></span>wordt <span class=\"_ _26\"></span>elke wi<span class=\"_ _2\"></span>nst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies <span class=\"_ _26\"></span>als g<span class=\"_ _2\"></span>evolg <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>deze herwaard<span class=\"_ _26\"></span>ering ofwel onmiddellijk<span class=\"_ _2\"></span> in het eigen ver<span class=\"_ _2\"></span>mogen ofwel in de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekening <span class=\"_ _2\"></span>opgenomen. Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>Afgeleide financ<span class=\"_ _2\"></span>i\u00eble instrumenten De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1b\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>termijnc<span class=\"_ _2\"></span>ontracten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1b\"> </span>berekend <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verdisconteerde <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de termijnk<span class=\"_ _2\"></span>oers op balansdatum. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op de lopend<span class=\"_ _2\"></span>e contracten. Overige finan<span class=\"_ _2\"></span>ci\u00eble instrumen<span class=\"_ _2\"></span>ten De <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aankoop<span class=\"_ _0\"></span>- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>verkoopovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _1c\"></span>door middel <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>verdisconteerde <span class=\"_ _51\"> </span>kasstromen <span class=\"_ _51\"> </span>en <span class=\"_ _38\"> </span>door <span class=\"_ _51\"> </span>gebruik <span class=\"_ _38\"> </span>te <span class=\"_ _51\"> </span>maken <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>bepaalde<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>risico-gewogen <span class=\"_ _56\"></span>discontovoet <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>grondstofprij<span class=\"_ _2\"></span>zen. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde wordt toegewezen <span class=\"_ _0\"></span>aan Niveau 3 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waarde <span class=\"_ _0\"></span>hi\u00ebrarchie aangezien deze <span class=\"_ _0\"></span>deels gebaseerd is <span class=\"_ _0\"></span>op niet-waarneembar<span class=\"_ _2\"></span>e marktg<span class=\"_ _2\"></span>egevens.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Kasstroomafdekking<span class=\"_ _2\"></span>en De gro<span class=\"_ _2\"></span>ep docu<span class=\"_ _2\"></span>menteert, bi<span class=\"_ _26\"></span>j het aangaan<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de afd<span class=\"_ _2\"></span>ekking<span class=\"_ _2\"></span>stransactie, d<span class=\"_ _2\"></span>e relatie<span class=\"_ _2\"></span> die <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>tussen d<span class=\"_ _26\"></span>e afdekkingsinstru<span class=\"_ _2\"></span>menten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>afgedekte <span class=\"_ _1f\"> </span>posities, <span class=\"_ _1f\"> </span>inclusief <span class=\"_ _1f\"> </span>haar <span class=\"_ _20\"> </span>risicobeheerdoels<span class=\"_ _2\"></span>tellingen <span class=\"_ _1f\"> </span>en strategie. <span class=\"_ _50\"></span>Bij <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aangaan <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>afdekkingsrelatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>daarna <span class=\"_ _25\"></span>doorlopend, <span class=\"_ _50\"></span>documenteert <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep haar <span class=\"_ _31\"> </span>beoordeling <span class=\"_ _31\"> </span>of <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>gebruikte <span class=\"_ _31\"> </span>afgeleide <span class=\"_ _31\"> </span>instrumen<span class=\"_ _2\"></span>ten <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>hoge <span class=\"_ _31\"> </span>mate <span class=\"_ _31\"> </span>effectief <span class=\"_ _1e\"> </span>zullen <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de compensatie van de flu<span class=\"_ _2\"></span>ctuaties van de kasstr<span class=\"_ _2\"></span>omen van<span class=\"_ _2\"></span> de afgedekte positi<span class=\"_ _2\"></span>es. Wanneer <span class=\"_ _1e\"> </span>een  afg<span class=\"_ _26\"></span>eleid  fin<span class=\"_ _2\"></span>ancieel <span class=\"_ _1b\"> </span>instrumen<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>wordt <span class=\"_ _1e\"> </span>toegewezen <span class=\"_ _1b\"> </span>als <span class=\"_ _1e\"> </span>afdekkingsinstrumen<span class=\"_ _2\"></span>t  v<span class=\"_ _2\"></span>an <span class=\"_ _1b\"> </span>de variabiliteit <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>kasstrom<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voortvloeit <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bepaald <span class=\"_ _1d\"> </span>risico<span class=\"_ _0\"></span> <span class=\"_ _29\"> </span>dat <span class=\"_ _29\"> </span>is <span class=\"_ _29\"> </span>verbonden <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>een opgenomen <span class=\"_ _1c\"></span>actief, <span class=\"_ _50\"></span>verplichting, <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>zeer <span class=\"_ _25\"></span>waarschijnlijke <span class=\"_ _1c\"></span>verwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>verlies zou kunnen be\u00efn<span class=\"_ _2\"></span>vloeden, dan wordt he<span class=\"_ _2\"></span>t effectieve de<span class=\"_ _2\"></span>el van de verand<span class=\"_ _2\"></span>eringen in d<span class=\"_ _2\"></span>e re\u00eble waarde<span class=\"_ _2\"></span> van het <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>afdekkingsins<span class=\"_ _2\"></span>trument <span class=\"_ _0\"></span>opgenomen in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten (indekkingsreserv<span class=\"_ _2\"></span>es <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>vermogen). <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>niet-effectieve <span class=\"_ _1c\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>wijzigingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble waarde <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>het <span class=\"_ _32\"></span>afgeleide <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>instrument <span class=\"_ _32\"></span>wordt <span class=\"_ _31\"></span>rechtstreeks <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>winst-<span class=\"ls3\">en</span>-verliesrekenin<span class=\"_ _2\"></span>g opgenomen. Indien  de <span class=\"_ _1b\"> </span>afdekking  een <span class=\"_ _1e\"> </span>niet-financieel  actief  b<span class=\"_ _2\"></span>etreft,  is <span class=\"_ _1b\"> </span>het  gecu<span class=\"_ _2\"></span>muleerde <span class=\"_ _1b\"> </span>bedrag  in<span class=\"_ _2\"></span>  het  eigen vermogen <span class=\"_ _0\"></span>inbegrepen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nettoboekwaard<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>moment <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>opname. <span class=\"_ _0\"></span>In <span class=\"_ _1c\"></span>elk ander geval wordt het gecumuleerde bedrag van het eigen vermog<span class=\"_ _2\"></span>en ov<span class=\"_ _0\"></span>ergeboe<span class=\"_ _2\"></span>kt naar de winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>hetzelfde <span class=\"_ _56\"></span>ogenblik <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>afgedekte <span class=\"_ _56\"></span>positie <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls3\">en</span>-verliesr<span class=\"_ _2\"></span>ekening <span class=\"_ _26\"></span>be\u00efnvloedt. Indien <span class=\"_ _0\"></span>het <span class=\"_ _50\"></span>afdekkingsinstru<span class=\"_ _2\"></span>ment <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>voldoet <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>kasstroomafdekking,<span class=\"_ _2\"></span> afloopt, <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>verkocht <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>wordt <span class=\"_ _0\"></span>be\u00ebindigd, <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>blijft <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>gecumuleerde, op <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ogenblik <span class=\"_ _0\"></span>bestaande, niet-gerealiseerde<span class=\"_ _2\"></span> winst <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>verlies opg<span class=\"_ _2\"></span>enomen in<span class=\"_ _2\"></span> het e<span class=\"_ _2\"></span>igen vermogen <span class=\"_ _26\"></span>en wordt d<span class=\"_ _2\"></span>eze erkend<span class=\"_ _2\"></span> wanneer<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>transactie <span class=\"_ _32\"></span>uiteindelijk <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>wordt <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verli<span class=\"_ _2\"></span>esrekening. <span class=\"_ _32\"></span>Indien <span class=\"_ _32\"></span>niet langer <span class=\"_ _50\"></span>wordt <span class=\"_ _50\"></span>verwacht <span class=\"_ _25\"></span>dat <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>zal <span class=\"_ _50\"></span>plaatsvinden, <span class=\"_ _50\"></span>wordt <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gecumuleerde <span class=\"_ _50\"></span>niet<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>gerealiseerde winst of <span class=\"_ _2\"></span>verlies die opgenomen werd in <span class=\"_ _2\"></span>het eigen vermogen, on<span class=\"_ _2\"></span>middellijk overgeboek<span class=\"_ _2\"></span>t naar de financiering<span class=\"_ _2\"></span>skosten en -opbrengst<span class=\"_ _2\"></span>en.<span class=\"_ _6d\"> </span>Afgeleide financ<span class=\"_ _2\"></span>i\u00eble instrumenten De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1b\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>termijnc<span class=\"_ _2\"></span>ontracten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1b\"> </span>berekend <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verdisconteerde <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de termijnk<span class=\"_ _2\"></span>oers op balansdatum. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op de lopend<span class=\"_ _2\"></span>e contracten. Overige finan<span class=\"_ _2\"></span>ci\u00eble instrumen<span class=\"_ _2\"></span>ten De <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aankoop<span class=\"_ _0\"></span>- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>verkoopovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _1c\"></span>door middel <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>verdisconteerde <span class=\"_ _51\"> </span>kasstromen <span class=\"_ _51\"> </span>en <span class=\"_ _38\"> </span>door <span class=\"_ _51\"> </span>gebruik <span class=\"_ _38\"> </span>te <span class=\"_ _51\"> </span>maken <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>bepaalde<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>risico-gewogen <span class=\"_ _56\"></span>discontovoet <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>grondstofprij<span class=\"_ _2\"></span>zen. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde wordt toegewezen <span class=\"_ _0\"></span>aan Niveau 3 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waarde <span class=\"_ _0\"></span>hi\u00ebrarchie aangezien deze <span class=\"_ _0\"></span>deels gebaseerd is <span class=\"_ _0\"></span>op niet-waarneembar<span class=\"_ _2\"></span>e marktg<span class=\"_ _2\"></span>egevens.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "(W) Winst per<span class=\"_ _2\"></span> aandeel De <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>presenteert <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>verwaterde <span class=\"_ _0\"></span>winst <span class=\"_ _1c\"></span>per <span class=\"_ _1c\"></span>aandeel <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelenkapitaal. Het <span class=\"_ _25\"></span>nettoresultaat <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>ge<span class=\"_ _2\"></span>woon <span class=\"_ _25\"></span>aandeel <span class=\"_ _32\"></span>is <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aandeelhouders <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>ennootschap <span class=\"_ _50\"></span>toe <span class=\"_ _32\"></span>te rekenen <span class=\"_ _1d\"> </span>winst <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>verlies <span class=\"_ _1d\"> </span>gedeeld <span class=\"_ _1d\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>gewogen <span class=\"_ _1d\"> </span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>aantal <span class=\"_ _1d\"> </span>g<span class=\"_ _0\"></span>ewone <span class=\"_ _1d\"> </span>aandelen <span class=\"_ _1d\"> </span>die gedurende de verslag<span class=\"_ _2\"></span>periode uitstaan, g<span class=\"_ _2\"></span>ecorrigeerd v<span class=\"_ _2\"></span>oor de aangehouden eig<span class=\"_ _26\"></span>en aandelen. Bij <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verwaterde <span class=\"_ _50\"></span>winst <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>aandeel <span class=\"_ _50\"></span>worden <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>aandeelhouders <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>de vennootschap <span class=\"_ _0\"></span>toe <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>rekenen <span class=\"_ _1c\"></span>winst <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>gewogen <span class=\"_ _0\"></span>gemiddelde <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>gewone <span class=\"_ _0\"></span>aandelen die <span class=\"_ _50\"></span>gedurende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verslagperiode <span class=\"_ _50\"></span>uitstaan, <span class=\"_ _1c\"></span>gecorrigeerd <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>pote<span class=\"_ _0\"></span>nti\u00eble <span class=\"_ _1c\"></span>verwaterende <span class=\"_ _1c\"></span>effecten op de gewone aandel<span class=\"_ _2\"></span>en, welke de aan he<span class=\"_ _2\"></span>t manageme<span class=\"_ _2\"></span>nt toegekende aandel<span class=\"_ _2\"></span>enwarranten om<span class=\"_ _2\"></span>vatten.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "(X) Gesegmenteerde<span class=\"_ _2\"></span> informatie Bedrijfssegment<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>componenten <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep die <span class=\"_ _1c\"></span>bedrijfsactiviteiten uitvoeren <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>die, <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>deze manier, opbrengsten <span class=\"_ _0\"></span>kunnen genereren en <span class=\"_ _0\"></span>kosten <span class=\"_ _0\"></span>kunnen oplopen, <span class=\"_ _0\"></span>inclusief opbrengsten en <span class=\"_ _0\"></span>kosten die <span class=\"_ _26\"></span>betrekking <span class=\"_ _26\"></span>hebben <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>elk <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>andere <span class=\"_ _26\"></span>componenten <span class=\"_ _56\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>groep. <span class=\"_ _2\"></span>Afzonderlijke<span class=\"_ _26\"></span> financi\u00eble <span class=\"_ _1c\"></span>infor<span class=\"_ _2\"></span>matie <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>beschikbaar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>regelmatige <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>ge\u00ebvalueerd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Executiv<span class=\"_ _2\"></span>e Committee\u201d <span class=\"_ _26\"></span>bij <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>nemen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>beslissingen <span class=\"_ _56\"></span>omtrent <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>toewijzen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iddelen <span class=\"_ _56\"></span>en het <span class=\"_ _56\"></span>ev<span class=\"_ _0\"></span>alueren <span class=\"_ _26\"></span>van de performantie. H<span class=\"_ _2\"></span>et \u201cExecutive<span class=\"_ _2\"></span> Committee\u201d word<span class=\"_ _2\"></span>t als \u201cchief <span class=\"_ _2\"></span>operating decision <span class=\"_ _2\"></span>maker\u201d beschouwd.<span class=\"ff2\"> </span>Bedrijfssegment<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>samengevoegd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>overeenstemming met <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>8 <span class=\"_ _1c\"></span><span class=\"ff4\">Operationele <span class=\"_ _0\"></span>segmenten</span> en <span class=\"_ _50\"></span>enkel <span class=\"_ _50\"></span>wanneer <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>segmenten <span class=\"_ _1c\"></span>identieke <span class=\"_ _50\"></span>economische <span class=\"_ _1c\"></span>karakteristieken <span class=\"_ _1c\"></span>vertonen <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de oorsprong <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>hun <span class=\"_ _1c\"></span>producten <span class=\"_ _50\"></span>en <span class=\"_ _1c\"></span>diensten, <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>aard <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>productieproces, <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>soort <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>categorie<span class=\"_ _2\"></span> van <span class=\"_ _50\"></span>klanten, <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>gebruikte <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>ethodes <span class=\"_ _1c\"></span>om <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>producten <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>verdelen<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>of <span class=\"_ _50\"></span>diensten <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>verlenen <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de aard van het wett<span class=\"_ _2\"></span>elijk kader. Gesegmenteerde informati<span class=\"_ _2\"></span>e, <span class=\"_ _0\"></span>zoals <span class=\"_ _0\"></span>gepresenteerd aan het <span class=\"_ _0\"></span>\u201cExecutive <span class=\"_ _0\"></span>Committe<span class=\"_ _2\"></span>e\u201d <span class=\"_ _0\"></span>(inclusief de <span class=\"_ _0\"></span>winst en <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>segment <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>gesegmenteerde <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>schulden), <span class=\"_ _1c\"></span>wordt <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgemaakt <span class=\"_ _1c\"></span>conform<span class=\"_ _2\"></span> de boekhoudprincip<span class=\"_ _2\"></span>es zoals beschre<span class=\"_ _2\"></span>ven in de samenv<span class=\"_ _2\"></span>atting van de materi\u00eble b<span class=\"_ _2\"></span>oekhoudprincipes.  Opbrengsten, <span class=\"_ _56\"></span>kosten <span class=\"_ _56\"></span>en <span class=\"_ _2\"></span>activa <span class=\"_ _56\"></span>worden <span class=\"_ _26\"></span>toegewezen <span class=\"_ _56\"></span>aan <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>bedrijfssegmenten <span class=\"_ _26\"></span>in <span class=\"_ _56\"></span>die <span class=\"_ _26\"></span>mate <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>items van <span class=\"_ _26\"></span>opbrengsten, <span class=\"_ _56\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _56\"></span>activ<span class=\"_ _0\"></span>a <span class=\"_ _56\"></span>direct <span class=\"_ _26\"></span>toewijsbaar <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>redelijke <span class=\"_ _56\"></span>wijze <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>toegewezen <span class=\"_ _56\"></span>wo<span class=\"_ _0\"></span>rden aan <span class=\"_ _1b\"> </span>de  b<span class=\"_ _2\"></span>edrijfssegmenten<span class=\"_ _2\"></span>. <span class=\"_ _1b\"> </span>De  transf<span class=\"_ _2\"></span>erprijzen <span class=\"_ _1e\"> </span>voor  tran<span class=\"_ _2\"></span>sacties  tus<span class=\"_ _2\"></span>sen  b<span class=\"_ _2\"></span>edrijfssegmenten <span class=\"_ _1e\"> </span>worden bepaald op een gelij<span class=\"_ _2\"></span>kaardige mani<span class=\"_ _2\"></span>er als voor transac<span class=\"_ _2\"></span>ties met derden.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "(Y) Wijzigingen van<span class=\"_ _2\"></span> de boekh<span class=\"_ _2\"></span>oudprincipes en toel<span class=\"_ _2\"></span>ichtingen De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>wijzigingen en <span class=\"_ _0\"></span>jaarlijkse <span class=\"_ _0\"></span>verbeteringen <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>eerst <span class=\"_ _0\"></span>verplicht v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>toepassing voor het <span class=\"_ _50\"></span>boekjaar <span class=\"_ _1c\"></span>startend <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>1 <span class=\"_ _1c\"></span>januari <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>aangenomen <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>Europese <span class=\"_ _1c\"></span>Unie. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>hadden geen significante<span class=\"_ _2\"></span> impact op de fin<span class=\"_ _2\"></span>anci\u00eble staten <span class=\"_ _2\"></span>van de groe<span class=\"ls26\">p:</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">IFRS 17 <span class=\"ff4\">Verzekeringscon<span class=\"_ _2\"></span>tracten<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>IAS <span class=\"_ _25\"></span>8 <span class=\"_ _32\"></span><span class=\"ff4\">Grondslagen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"> </span>financi\u00eble <span class=\"_ _25\"></span>verslaggeving, <span class=\"_ _25\"></span>schattingswijzigin<span class=\"_ _2\"></span>gen <span class=\"_ _25\"></span>en </span></span></span>fouten: definitie van<span class=\"_ _2\"></span> schattingen<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1 <span class=\"_ _29\"> </span><span class=\"ff4\">Presentatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>IFRS-Practice <span class=\"_ _29\"> </span>Statement <span class=\"_ _29\"> </span>2: </span></span></span>informatieverschaffin<span class=\"_ _2\"></span>g over grondslagen voo<span class=\"_ _2\"></span>r financi\u00eb<span class=\"_ _2\"></span>le verslaggeving \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _50\"></span>IAS <span class=\"_ _1c\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen: <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrek<span class=\"_ _2\"></span>king <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>activa </span></span></span>en passiva die voo<span class=\"_ _2\"></span>rtvloeien uit \u00e9\u00e9n enk<span class=\"_ _2\"></span>ele transactie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span><span class=\"ff4\">Verzekeringscontracten: <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _1c\"></span>toepassing <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>9 <span class=\"_ _25\"></span>- </span></span></span>Vergelijkende infor<span class=\"_ _2\"></span>matie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>IAS <span class=\"_ _1c\"></span>12 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Internationale <span class=\"_ _0\"></span>Belastinghervorming <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _1c\"></span>- </span></span></span>Tweede pijler inkoms<span class=\"_ _2\"></span>tenbelasting<span class=\"_ _2\"></span> reglementering.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>De <span class=\"_ _27\"> </span>volgende <span class=\"_ _34\"> </span>nieuwe <span class=\"_ _34\"> </span>standaard<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>en <span class=\"_ _34\"> </span>wijzigingen<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>aan <span class=\"_ _34\"> </span>standaarden <span class=\"_ _27\"> </span>werden <span class=\"_ _34\"> </span>gepubliceerd <span class=\"_ _27\"> </span>en aangenomen <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Europese <span class=\"_ _26\"></span>Unie, <span class=\"_ _26\"></span>en zijn <span class=\"_ _26\"></span>voor h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>eerst <span class=\"_ _26\"></span>verplicht <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>boekjaar<span class=\"_ _2\"></span> startend op 1 januari<span class=\"_ _2\"></span> 2024: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>IFRS <span class=\"_ _37\"> </span>16 <span class=\"_ _37\"> </span><span class=\"ff6\">Leaseovereenkoms<span class=\"_ _2\"></span>ten: <span class=\"_ _37\"> </span>Leaseverplichting<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>een <span class=\"_ _3a\"> </span>\u201cSale<span class=\"_ _0\"></span><span class=\"ff4\">-<span class=\"ls64\">and</span>-<span class=\"_ _6d\"> </span></span></span></span></span>Leaseback\u201d<span class=\"ff2\">  </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1: <span class=\"_ _29\"> </span><span class=\"ff4\">Presen<span class=\"_ _2\"></span>tatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>jaarrekening: <span class=\"_ _29\"> </span>classifica<span class=\"_ _2\"></span>tie <span class=\"_ _29\"> </span>van <span class=\"_ _1d\"> </span>schulden <span class=\"_ _29\"> </span>als </span></span></span>kortlopend<span class=\"ff2\"> </span>of langlopend<span class=\"_ _2\"></span> <span class=\"ff2\"> </span>De <span class=\"_ _1d\"> </span>groep <span class=\"_ _1d\"> </span>heeft <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1d\"> </span>gewijzigde <span class=\"_ _33\"> </span>standaarden <span class=\"_ _33\"> </span>niet <span class=\"_ _29\"> </span>t<span class=\"_ _2\"></span>oegepast <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerde financi\u00eble staten van 2023.<span class=\"_ _2\"></span> Deze nieuwe standaarden worden moment<span class=\"_ _2\"></span>eel door de groep beoordeeld en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>ogenblik <span class=\"_ _2\"></span>verwacht <span class=\"_ _26\"></span>de gro<span class=\"_ _2\"></span>ep <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>nieuwe <span class=\"_ _26\"></span>standaarden <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>significante <span class=\"_ _26\"></span>impact <span class=\"_ _2\"></span>zullen<span class=\"_ _2\"></span> hebben op de financi\u00eble<span class=\"_ _2\"></span> staten van de gr<span class=\"_ _2\"></span>oep. De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _26\"></span>van IAS <span class=\"_ _2\"></span>7 <span class=\"ff4\">H<span class=\"_ _2\"></span>et k<span class=\"_ _2\"></span>asstroomoverzich<span class=\"_ _2\"></span>t<span class=\"ff2\"> en <span class=\"_ _2\"></span>IFRS <span class=\"_ _26\"></span>7 <span class=\"ff4 ls1a\">Financi\u00eble instrumenten: <span class=\"_ _2\"></span>toelichtingen </span></span></span></span></span>omtrent financiering<span class=\"_ _2\"></span>sregelingen vo<span class=\"_ _2\"></span>or leveranciers<span class=\"ff2\">  </span>De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>IAS <span class=\"_ _37\"> </span>21 <span class=\"_ _3a\"> </span><span class=\"ff4\">D<span class=\"_ _0\"></span>e <span class=\"_ _37\"> </span>effecten <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>wijzigingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>wisselkoersen: <span class=\"_ _3a\"> </span>gebrek <span class=\"_ _37\"> </span>aan </span></span></span>uitwisselbaarheid<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "(Y) Wijzigingen van<span class=\"_ _2\"></span> de boekh<span class=\"_ _2\"></span>oudprincipes en toel<span class=\"_ _2\"></span>ichtingen De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>wijzigingen en <span class=\"_ _0\"></span>jaarlijkse <span class=\"_ _0\"></span>verbeteringen <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>eerst <span class=\"_ _0\"></span>verplicht v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>toepassing voor het <span class=\"_ _50\"></span>boekjaar <span class=\"_ _1c\"></span>startend <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>1 <span class=\"_ _1c\"></span>januari <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>aangenomen <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>Europese <span class=\"_ _1c\"></span>Unie. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>hadden geen significante<span class=\"_ _2\"></span> impact op de fin<span class=\"_ _2\"></span>anci\u00eble staten <span class=\"_ _2\"></span>van de groe<span class=\"ls26\">p:</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">IFRS 17 <span class=\"ff4\">Verzekeringscon<span class=\"_ _2\"></span>tracten<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>IAS <span class=\"_ _25\"></span>8 <span class=\"_ _32\"></span><span class=\"ff4\">Grondslagen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"> </span>financi\u00eble <span class=\"_ _25\"></span>verslaggeving, <span class=\"_ _25\"></span>schattingswijzigin<span class=\"_ _2\"></span>gen <span class=\"_ _25\"></span>en </span></span></span>fouten: definitie van<span class=\"_ _2\"></span> schattingen<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1 <span class=\"_ _29\"> </span><span class=\"ff4\">Presentatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>IFRS-Practice <span class=\"_ _29\"> </span>Statement <span class=\"_ _29\"> </span>2: </span></span></span>informatieverschaffin<span class=\"_ _2\"></span>g over grondslagen voo<span class=\"_ _2\"></span>r financi\u00eb<span class=\"_ _2\"></span>le verslaggeving \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _50\"></span>IAS <span class=\"_ _1c\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen: <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrek<span class=\"_ _2\"></span>king <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>activa </span></span></span>en passiva die voo<span class=\"_ _2\"></span>rtvloeien uit \u00e9\u00e9n enk<span class=\"_ _2\"></span>ele transactie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span><span class=\"ff4\">Verzekeringscontracten: <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _1c\"></span>toepassing <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>9 <span class=\"_ _25\"></span>- </span></span></span>Vergelijkende infor<span class=\"_ _2\"></span>matie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>IAS <span class=\"_ _1c\"></span>12 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Internationale <span class=\"_ _0\"></span>Belastinghervorming <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _1c\"></span>- </span></span></span>Tweede pijler inkoms<span class=\"_ _2\"></span>tenbelasting<span class=\"_ _2\"></span> reglementering.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>De <span class=\"_ _27\"> </span>volgende <span class=\"_ _34\"> </span>nieuwe <span class=\"_ _34\"> </span>standaard<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>en <span class=\"_ _34\"> </span>wijzigingen<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>aan <span class=\"_ _34\"> </span>standaarden <span class=\"_ _27\"> </span>werden <span class=\"_ _34\"> </span>gepubliceerd <span class=\"_ _27\"> </span>en aangenomen <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Europese <span class=\"_ _26\"></span>Unie, <span class=\"_ _26\"></span>en zijn <span class=\"_ _26\"></span>voor h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>eerst <span class=\"_ _26\"></span>verplicht <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>boekjaar<span class=\"_ _2\"></span> startend op 1 januari<span class=\"_ _2\"></span> 2024: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>IFRS <span class=\"_ _37\"> </span>16 <span class=\"_ _37\"> </span><span class=\"ff6\">Leaseovereenkoms<span class=\"_ _2\"></span>ten: <span class=\"_ _37\"> </span>Leaseverplichting<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>een <span class=\"_ _3a\"> </span>\u201cSale<span class=\"_ _0\"></span><span class=\"ff4\">-<span class=\"ls64\">and</span>-<span class=\"_ _6d\"> </span></span></span></span></span>Leaseback\u201d<span class=\"ff2\">  </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1: <span class=\"_ _29\"> </span><span class=\"ff4\">Presen<span class=\"_ _2\"></span>tatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>jaarrekening: <span class=\"_ _29\"> </span>classifica<span class=\"_ _2\"></span>tie <span class=\"_ _29\"> </span>van <span class=\"_ _1d\"> </span>schulden <span class=\"_ _29\"> </span>als </span></span></span>kortlopend<span class=\"ff2\"> </span>of langlopend<span class=\"_ _2\"></span> <span class=\"ff2\"> </span>De <span class=\"_ _1d\"> </span>groep <span class=\"_ _1d\"> </span>heeft <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1d\"> </span>gewijzigde <span class=\"_ _33\"> </span>standaarden <span class=\"_ _33\"> </span>niet <span class=\"_ _29\"> </span>t<span class=\"_ _2\"></span>oegepast <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerde financi\u00eble staten van 2023.<span class=\"_ _2\"></span> Deze nieuwe standaarden worden moment<span class=\"_ _2\"></span>eel door de groep beoordeeld en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>ogenblik <span class=\"_ _2\"></span>verwacht <span class=\"_ _26\"></span>de gro<span class=\"_ _2\"></span>ep <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>nieuwe <span class=\"_ _26\"></span>standaarden <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>significante <span class=\"_ _26\"></span>impact <span class=\"_ _2\"></span>zullen<span class=\"_ _2\"></span> hebben op de financi\u00eble<span class=\"_ _2\"></span> staten van de gr<span class=\"_ _2\"></span>oep. De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _26\"></span>van IAS <span class=\"_ _2\"></span>7 <span class=\"ff4\">H<span class=\"_ _2\"></span>et k<span class=\"_ _2\"></span>asstroomoverzich<span class=\"_ _2\"></span>t<span class=\"ff2\"> en <span class=\"_ _2\"></span>IFRS <span class=\"_ _26\"></span>7 <span class=\"ff4 ls1a\">Financi\u00eble instrumenten: <span class=\"_ _2\"></span>toelichtingen </span></span></span></span></span>omtrent financiering<span class=\"_ _2\"></span>sregelingen vo<span class=\"_ _2\"></span>or leveranciers<span class=\"ff2\">  </span>De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>IAS <span class=\"_ _37\"> </span>21 <span class=\"_ _3a\"> </span><span class=\"ff4\">D<span class=\"_ _0\"></span>e <span class=\"_ _37\"> </span>effecten <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>wijzigingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>wisselkoersen: <span class=\"_ _3a\"> </span>gebrek <span class=\"_ _37\"> </span>aan </span></span></span>uitwisselbaarheid<span class=\"ff2\"> </span>33.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Kritische boekho<span class=\"_ _2\"></span>udkundige sch<span class=\"_ _2\"></span>attingen en oord<span class=\"_ _2\"></span>eelsvormingen </span></span>De  vo<span class=\"_ _2\"></span>orbereiding  van <span class=\"_ _1e\"> </span>de  jaarrekening<span class=\"_ _2\"></span>  in <span class=\"_ _1e\"> </span>overeenstemming <span class=\"_ _1b\"> </span>met  IF<span class=\"_ _2\"></span>RS,  zoals <span class=\"_ _1b\"> </span>aanvaard <span class=\"_ _1b\"> </span>binnen <span class=\"_ _1b\"> </span>de Europese <span class=\"_ _1e\"> </span>Unie, <span class=\"_ _1e\"> </span>vereist <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>no<span class=\"_ _0\"></span>dige <span class=\"_ _1e\"> </span>schattingen, <span class=\"_ _1e\"> </span>oordeelsvormin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>eronderstelli<span class=\"_ _2\"></span>ngen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het management. <span class=\"_ _26\"></span>Deze zullen <span class=\"_ _26\"></span>de toepassi<span class=\"_ _2\"></span>ng van <span class=\"_ _26\"></span>de boek<span class=\"_ _2\"></span>houdprincipes, <span class=\"_ _26\"></span>de gerappo<span class=\"_ _2\"></span>rteerde b<span class=\"_ _2\"></span>edragen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an activa <span class=\"_ _2\"></span>en pas<span class=\"_ _2\"></span>siva, <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>toelichting in<span class=\"_ _2\"></span> verband<span class=\"_ _2\"></span> m<span class=\"_ _2\"></span>et d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _26\"></span>baten en <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>atum<span class=\"_ _2\"></span> van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>jaarrekening <span class=\"_ _1f\"> </span>en <span class=\"_ _29\"> </span>de <span class=\"_ _20\"> </span>gerapporteerde<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>bedragen <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>kosten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>opbrengsten <span class=\"_ _29\"> </span>tijdens <span class=\"_ _1f\"> </span>de rapporteringsperi<span class=\"_ _2\"></span>ode  be\u00efnvloeden.  Het  manage<span class=\"_ _2\"></span>ment  baseert  zijn  schattingen<span class=\"_ _26\"></span> <span class=\"_ _33\"> </span>op  zijn  historisch<span class=\"_ _2\"></span>e ervaring <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>talrijke <span class=\"_ _1e\"> </span>andere <span class=\"_ _31\"> </span>veronderstellingen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>waarvan <span class=\"_ _1e\"> </span>aangenomen <span class=\"_ _31\"> </span>wordt <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>deze <span class=\"_ _1e\"> </span>redelijk <span class=\"_ _31\"> </span>zijn onder <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>omstandighede<span class=\"_ _2\"></span>n. <span class=\"_ _33\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _1d\"> </span>resultaten <span class=\"_ _33\"> </span>hiervan <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>ormen <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>basis <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>opstellen <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de gerapporteerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>bedragen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>opbrengsten, <span class=\"_ _56\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _26\"></span>onmiddellijk <span class=\"_ _26\"></span>duideli<span class=\"_ _2\"></span>jk <span class=\"_ _26\"></span>blijken <span class=\"_ _2\"></span>uit <span class=\"_ _26\"></span>andere<span class=\"_ _2\"></span> bronnen. De uiteindelij<span class=\"_ _2\"></span>ke resultaten kun<span class=\"_ _2\"></span>nen verschillen van deze<span class=\"_ _2\"></span> inschattingen. Schattingen <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>worden <span class=\"_ _31\"> </span>periodiek <span class=\"_ _31\"> </span>herzien <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>effecten <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1b\"> </span>herzienin<span class=\"_ _2\"></span>gen worden opgenomen in<span class=\"_ _2\"></span> de jaarrekening<span class=\"_ _2\"></span>. Beoordelingen, <span class=\"_ _2\"></span>schatting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>en verond<span class=\"_ _2\"></span>erstellingen <span class=\"_ _26\"></span>toegepast bij <span class=\"_ _26\"></span>het opstellen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de gecons<span class=\"_ _2\"></span>olideerde jaarrekening <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>december <span class=\"_ _34\"> </span>2023, <span class=\"_ _27\"> </span>zijn <span class=\"_ _27\"> </span>dezelfde <span class=\"_ _27\"> </span>als <span class=\"_ _34\"> </span>deze <span class=\"_ _34\"> </span>toegepast <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>to<span class=\"_ _0\"></span>egelicht <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>de geconsolideerd<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span> per 31 december 20<span class=\"_ _2\"></span>22. Schattingen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>oordeelsvormingen <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>significant <span class=\"_ _1c\"></span>risico <span class=\"_ _50\"></span>inhouden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nettoboekwaarde <span class=\"_ _1c\"></span>van activa en passiva he<span class=\"_ _2\"></span>t komende jaar <span class=\"_ _2\"></span>materieel te b<span class=\"_ _2\"></span>e\u00efnvloeden zijn: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Bijzondere <span class=\"_ _1c\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>nettoboek<span class=\"_ _2\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>materi\u00eble <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>activa, <span class=\"_ _1c\"></span>goodwill </span></span>en  i<span class=\"_ _2\"></span>mmateri\u00eble<span class=\"_ _2\"></span>  acti<span class=\"_ _2\"></span>va  w<span class=\"_ _2\"></span>ordt <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>p  el<span class=\"_ _2\"></span>ke <span class=\"_ _1b\"> </span>balansdatu<span class=\"_ _2\"></span>m  beo<span class=\"_ _2\"></span>ordeeld <span class=\"_ _1b\"> </span>om <span class=\"_ _1b\"> </span>te  b<span class=\"_ _2\"></span>epalen<span class=\"_ _2\"></span>  of <span class=\"_ _1e\"> </span>er  enige<span class=\"_ _2\"></span> aanwijzing <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bi<span class=\"_ _2\"></span>jzondere <span class=\"_ _1d\"> </span>waardevermindering<span class=\"_ _2\"></span>. <span class=\"_ _29\"> </span>Indien <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>dergelijke <span class=\"_ _29\"> </span>aanwijzing bestaat, wordt de realise<span class=\"_ _2\"></span>erbare waarde van het ac<span class=\"_ _2\"></span>tief geschat (toelich<span class=\"_ _2\"></span>ting 11 <span class=\"_ _0\"></span>- Materi\u00ebl<span class=\"_ _2\"></span>e vaste activa, toelichting <span class=\"_ _2\"></span>12 - Goodwill en toelich<span class=\"_ _2\"></span>ting 13 - Immat<span class=\"_ _2\"></span>eri\u00eble activa). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Leaseovereenk<span class=\"_ _2\"></span>omsten. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>least <span class=\"_ _1c\"></span>diverse <span class=\"_ _50\"></span>items <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>materi\u00eble <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>activa, <span class=\"_ _1c\"></span>voornamelijk </span></span>vastgoed <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>voertuigen. <span class=\"_ _32\"></span>Sommige <span class=\"_ _32\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _32\"></span>bevatten <span class=\"_ _25\"></span>opties <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>verlenging, <span class=\"_ _32\"></span>die operationele flexibilit<span class=\"_ _2\"></span>eit toestaan, uit<span class=\"_ _2\"></span>oefenbaar door d<span class=\"_ _2\"></span>e groep. De leasep<span class=\"_ _2\"></span>eri<span class=\"_ _0\"></span>ode wordt d<span class=\"_ _2\"></span>oor de groep <span class=\"_ _33\"> </span>beschouwd <span class=\"_ _33\"> </span>als <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>niet-o<span class=\"_ _0\"></span>pzegbare <span class=\"_ _4f\"> </span>perio<span class=\"_ _0\"></span>de <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _33\"> </span>samen <span class=\"_ _1d\"> </span>met periodes <span class=\"_ _31\"> </span>waarvoor <span class=\"_ _31\"> </span>een <span class=\"_ _1e\"> </span>optie <span class=\"_ _31\"> </span>tot <span class=\"_ _1e\"> </span>verlenging <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>leaseovereenkomst <span class=\"_ _31\"> </span>bestaat, <span class=\"_ _31\"> </span>indien <span class=\"_ _31\"> </span>het redelijk <span class=\"_ _25\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _25\"></span>uitgeoefend, <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>periodes <span class=\"_ _32\"></span>waarvoor <span class=\"_ _50\"></span>een <span class=\"_ _32\"></span>optie <span class=\"_ _25\"></span>tot be\u00ebindiging van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>leaseovereenkomst bestaat, <span class=\"_ _0\"></span>indien het <span class=\"_ _0\"></span>redelijk <span class=\"_ _0\"></span>zeker <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>deze o<span class=\"_ _0\"></span>ptie <span class=\"_ _0\"></span>niet zal worden uitgeoefend. De groep heeft<span class=\"_ _2\"></span> gebruik gemaakt van inschattingen<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>bij het beoordelen of <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>redelijk <span class=\"_ _50\"></span>zeker <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>optie <span class=\"_ _50\"></span>tot <span class=\"_ _50\"></span>ve<span class=\"_ _0\"></span>rlenging <span class=\"_ _1c\"></span>uitgeoefend <span class=\"_ _25\"></span>zal <span class=\"_ _50\"></span>worden. <span class=\"_ _50\"></span>Hierbij <span class=\"_ _50\"></span>heeft <span class=\"_ _50\"></span>de groep  all<span class=\"_ _2\"></span>e  relevante<span class=\"_ _2\"></span>  factoren, <span class=\"_ _1b\"> </span>die  e<span class=\"_ _2\"></span>en  voorde<span class=\"_ _2\"></span>el  v<span class=\"_ _2\"></span>oor  de <span class=\"_ _1b\"> </span>groep <span class=\"_ _1b\"> </span>vormen <span class=\"_ _1b\"> </span>om <span class=\"_ _1b\"> </span>een  optie <span class=\"_ _1b\"> </span>tot verlenging uit te <span class=\"_ _2\"></span>oefenen, in overw<span class=\"_ _2\"></span>eging genomen (t<span class=\"_ _2\"></span>oelichting 11 - Materi\u00eble<span class=\"_ _2\"></span> vaste activa). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verouderde voorraden en aanpassingen van de waarde aan realiseerbare waarde, die bepaald </span></span>zijn op basis van <span class=\"_ _0\"></span>ervaring en de beoordeling van de huidige marktomstandigh<span class=\"_ _2\"></span>eden (toelichting 17 <span class=\"ls0\">- Voorraden).<span class=\"_ _2\"></span> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Personeelsbeloning<span class=\"_ _2\"></span>en. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _56\"></span>berekening <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>pensioenverplichtingen <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>actuari\u00eble </span></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>zoals <span class=\"_ _2c\"> </span>toekomstige <span class=\"_ _2c\"> </span>salarisverhogingen, <span class=\"_ _2c\"> </span>inflatie, <span class=\"_ _2c\"> </span>personeelsverloop <span class=\"_ _2c\"> </span>en levensverwachting <span class=\"_ _2f\"> </span>en <span class=\"_ _2e\"> </span>het <span class=\"_ _5e\"> </span>gebruik <span class=\"_ _2e\"> </span>van <span class=\"_ _5e\"> </span>een<span class=\"_ _2\"></span> <span class=\"_ _2e\"> </span>discontovoet <span class=\"_ _2e\"> </span>(toelichting <span class=\"_ _2e\"> </span>23 <span class=\"_ _5f\"> </span>- Personeelsbeloning<span class=\"_ _2\"></span>en). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Uitgestelde <span class=\"_ _1b\"> </span>belasting<span class=\"_ _2\"></span>en. <span class=\"_ _1b\"> </span>Een <span class=\"_ _1b\"> </span>uitgestelde<span class=\"_ _2\"></span>  belas<span class=\"_ _2\"></span>tingvorderin<span class=\"_ _2\"></span>g  w<span class=\"_ _2\"></span>ordt  enk<span class=\"_ _2\"></span>el <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1e\"> </span>in  de </span></span>balans <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>waarschijnlijk <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _1c\"></span>toekomstige <span class=\"_ _1c\"></span>belastbare <span class=\"_ _1c\"></span>winsten <span class=\"_ _1c\"></span>beschikbaar <span class=\"_ _1c\"></span>zullen <span class=\"_ _1c\"></span>zijn waartegen  d<span class=\"_ _2\"></span>e  verre<span class=\"_ _2\"></span>kenbare  tijd<span class=\"_ _2\"></span>elijke  v<span class=\"_ _2\"></span>erschillen,  d<span class=\"_ _26\"></span>e  ongebruikte  belas<span class=\"_ _2\"></span>tingtegoeden <span class=\"_ _1b\"> </span>en  de ongebruikte <span class=\"_ _34\"> </span>overgedragen<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>fiscale <span class=\"_ _2c\"> </span>verliezen <span class=\"_ _34\"> </span>kunnen <span class=\"_ _34\"> </span>v<span class=\"_ _0\"></span>errekend <span class=\"_ _34\"> </span>worden. <span class=\"_ _34\"> </span>De <span class=\"_ _2c\"> </span>uitgestelde belastingvordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>herzien <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>elke <span class=\"_ _1c\"></span>afsluiting<span class=\"_ _2\"></span>sdatum <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>mate <span class=\"_ _1c\"></span>dat het <span class=\"_ _27\"> </span>niet <span class=\"_ _27\"> </span>langer <span class=\"_ _27\"> </span>waarschijnli<span class=\"_ _2\"></span>jk <span class=\"_ _27\"> </span>is <span class=\"_ _27\"> </span>dat <span class=\"_ _27\"> </span>het <span class=\"_ _34\"> </span>desbetr<span class=\"_ _2\"></span>effende <span class=\"_ _27\"> </span>belastingvoordeel <span class=\"_ _20\"> </span>zal <span class=\"_ _27\"> </span>wo<span class=\"_ _0\"></span>rden gerealiseerd. <span class=\"_ _50\"></span>Bij <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>inschatting <span class=\"_ _50\"></span>neemt <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>management <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>lange <span class=\"_ _25\"></span>termijn <span class=\"_ _25\"></span>bedrijfsstrategie <span class=\"_ _25\"></span>in overweging (toelich<span class=\"_ _2\"></span>ting 15 - Uitgestelde bela<span class=\"_ _2\"></span>stingvord<span class=\"_ _2\"></span>eringen en -schulden). Voorzieningen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>voorwaardelijke <span class=\"_ _0\"></span>verplichtingen. De <span class=\"_ _0\"></span>geboekte <span class=\"_ _1c\"></span>bedragen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>reflecteren <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>beste raming <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>management <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>betrekking <span class=\"_ _32\"></span>tot <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>uitgaven <span class=\"_ _25\"></span>om <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>huidige verplichting <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>balansdatum <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>kunnen <span class=\"_ _0\"></span>voldoen. <span class=\"_ _0\"></span>Indien <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>effect <span class=\"_ _0\"></span>hiervan <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>is, <span class=\"_ _1c\"></span>zullen voorzieningen  worden<span class=\"_ _2\"></span>  aangelegd  m<span class=\"_ _2\"></span>et  een  verdiscon<span class=\"_ _2\"></span>tering  van  de  toekomsti<span class=\"_ _2\"></span>ge  verwachte kasstromen. <span class=\"_ _2\"></span>Voorziening<span class=\"_ _2\"></span>en kunnen<span class=\"_ _2\"></span> aanzienlijk<span class=\"_ _2\"></span> wijzige<span class=\"_ _2\"></span>n ten <span class=\"_ _2\"></span>gevolge <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>bijkomende in<span class=\"_ _2\"></span>formatie<span class=\"_ _2\"></span> over <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>aard <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>omvang<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>verontreiniging,<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>veranderin<span class=\"_ _0\"></span>g <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>wetgeving, <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n verandering <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>best <span class=\"_ _26\"></span>practices <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>saneringen, <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>verandering <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>timing <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>uitstroom van <span class=\"_ _33\"> </span>middelen, <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>verandering  in <span class=\"_ _33\"> </span>sam<span class=\"_ _0\"></span>enspraak  met <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>bevoegde <span class=\"_ _33\"> </span>instantie<span class=\"_ _2\"></span>s <span class=\"_ _33\"> </span>omtrent <span class=\"_ _33\"> </span>de behandeling van <span class=\"_ _1c\"></span>de vervuilde <span class=\"_ _0\"></span>locatie of <span class=\"_ _0\"></span>andere <span class=\"_ _0\"></span>factoren <span class=\"_ _1c\"></span>van soortgelijke <span class=\"_ _0\"></span>aard <span class=\"_ _0\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>24 <span class=\"_ _1c\"></span>- Voorzieningen). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _0\"></span>instrumenten <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _1c\"></span>26 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Financi\u00eble <span class=\"_ _1c\"></span>instrument<span class=\"_ _2\"></span>en). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>balans </span></span>opgenomen aan re<span class=\"_ _2\"></span>\u00eble waarde en zijn<span class=\"_ _2\"></span> gebaseerd op:  -<span class=\"ff8\"> <span class=\"_ _35\"> </span></span>inputs <span class=\"_ _1f\"> </span>andere <span class=\"_ _20\"> </span>dan <span class=\"_ _20\"> </span>genoteerde <span class=\"_ _20\"> </span>prijzen, <span class=\"_ _20\"> </span>die <span class=\"_ _1f\"> </span>voor <span class=\"_ _27\"> </span>het <span class=\"_ _20\"> </span>actief <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>voor <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>verplichting<span class=\"_ _2\"></span> waarneembaar  zijn,  hetzij  direct  (d.w.z. <span class=\"_ _4f\"> </span>als <span class=\"_ _33\"> </span>prijzen)  hetzij  indirect <span class=\"_ _33\"> </span>(d.w.z.  afgeleid  van prijzen); of -<span class=\"ff8\"> <span class=\"_ _35\"> </span></span>inputs <span class=\"_ _29\"> </span>voor <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>actief <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>de <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>erplichting<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>die <span class=\"_ _1f\"> </span>niet <span class=\"_ _29\"> </span>gebaseerd <span class=\"_ _1f\"> </span>zijn <span class=\"_ _29\"> </span>op <span class=\"_ _1f\"> </span>waarneembar<span class=\"_ _26\"></span>e marktgegevens.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "(Y) Wijzigingen van<span class=\"_ _2\"></span> de boekh<span class=\"_ _2\"></span>oudprincipes en toel<span class=\"_ _2\"></span>ichtingen De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>wijzigingen en <span class=\"_ _0\"></span>jaarlijkse <span class=\"_ _0\"></span>verbeteringen <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>eerst <span class=\"_ _0\"></span>verplicht v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>toepassing voor het <span class=\"_ _50\"></span>boekjaar <span class=\"_ _1c\"></span>startend <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>1 <span class=\"_ _1c\"></span>januari <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>aangenomen <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>Europese <span class=\"_ _1c\"></span>Unie. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>hadden geen significante<span class=\"_ _2\"></span> impact op de fin<span class=\"_ _2\"></span>anci\u00eble staten <span class=\"_ _2\"></span>van de groe<span class=\"ls26\">p:</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">IFRS 17 <span class=\"ff4\">Verzekeringscon<span class=\"_ _2\"></span>tracten<span class=\"ff2\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>IAS <span class=\"_ _25\"></span>8 <span class=\"_ _32\"></span><span class=\"ff4\">Grondslagen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"> </span>financi\u00eble <span class=\"_ _25\"></span>verslaggeving, <span class=\"_ _25\"></span>schattingswijzigin<span class=\"_ _2\"></span>gen <span class=\"_ _25\"></span>en </span></span></span>fouten: definitie van<span class=\"_ _2\"></span> schattingen<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _29\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1 <span class=\"_ _29\"> </span><span class=\"ff4\">Presentatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>IFRS-Practice <span class=\"_ _29\"> </span>Statement <span class=\"_ _29\"> </span>2: </span></span></span>informatieverschaffin<span class=\"_ _2\"></span>g over grondslagen voo<span class=\"_ _2\"></span>r financi\u00eb<span class=\"_ _2\"></span>le verslaggeving \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _50\"></span>IAS <span class=\"_ _1c\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen: <span class=\"_ _1c\"></span>uitgestelde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrek<span class=\"_ _2\"></span>king <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>activa </span></span></span>en passiva die voo<span class=\"_ _2\"></span>rtvloeien uit \u00e9\u00e9n enk<span class=\"_ _2\"></span>ele transactie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1c\"></span>aan <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span><span class=\"ff4\">Verzekeringscontracten: <span class=\"_ _1c\"></span>initi\u00eble <span class=\"_ _1c\"></span>toepassing <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>17 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>IFRS <span class=\"_ _50\"></span>9 <span class=\"_ _25\"></span>- </span></span></span>Vergelijkende infor<span class=\"_ _2\"></span>matie<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>IAS <span class=\"_ _1c\"></span>12 <span class=\"_ _1c\"></span><span class=\"ff4\">Winstbelastingen <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Internationale <span class=\"_ _0\"></span>Belastinghervorming <span class=\"_ _0\"></span>gerelateerd <span class=\"_ _1c\"></span>- </span></span></span>Tweede pijler inkoms<span class=\"_ _2\"></span>tenbelasting<span class=\"_ _2\"></span> reglementering.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>De <span class=\"_ _27\"> </span>volgende <span class=\"_ _34\"> </span>nieuwe <span class=\"_ _34\"> </span>standaard<span class=\"_ _2\"></span>en <span class=\"_ _34\"> </span>en <span class=\"_ _34\"> </span>wijzigingen<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>aan <span class=\"_ _34\"> </span>standaarden <span class=\"_ _27\"> </span>werden <span class=\"_ _34\"> </span>gepubliceerd <span class=\"_ _27\"> </span>en aangenomen <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Europese <span class=\"_ _26\"></span>Unie, <span class=\"_ _26\"></span>en zijn <span class=\"_ _26\"></span>voor h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>eerst <span class=\"_ _26\"></span>verplicht <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>boekjaar<span class=\"_ _2\"></span> startend op 1 januari<span class=\"_ _2\"></span> 2024: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>IFRS <span class=\"_ _37\"> </span>16 <span class=\"_ _37\"> </span><span class=\"ff6\">Leaseovereenkoms<span class=\"_ _2\"></span>ten: <span class=\"_ _37\"> </span>Leaseverplichting<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>een <span class=\"_ _3a\"> </span>\u201cSale<span class=\"_ _0\"></span><span class=\"ff4\">-<span class=\"ls64\">and</span>-<span class=\"_ _6d\"> </span></span></span></span></span>Leaseback\u201d<span class=\"ff2\">  </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>IAS <span class=\"_ _29\"> </span>1: <span class=\"_ _29\"> </span><span class=\"ff4\">Presen<span class=\"_ _2\"></span>tatie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>jaarrekening: <span class=\"_ _29\"> </span>classifica<span class=\"_ _2\"></span>tie <span class=\"_ _29\"> </span>van <span class=\"_ _1d\"> </span>schulden <span class=\"_ _29\"> </span>als </span></span></span>kortlopend<span class=\"ff2\"> </span>of langlopend<span class=\"_ _2\"></span> <span class=\"ff2\"> </span>De <span class=\"_ _1d\"> </span>groep <span class=\"_ _1d\"> </span>heeft <span class=\"_ _1d\"> </span>deze <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1d\"> </span>gewijzigde <span class=\"_ _33\"> </span>standaarden <span class=\"_ _33\"> </span>niet <span class=\"_ _29\"> </span>t<span class=\"_ _2\"></span>oegepast <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerde financi\u00eble staten van 2023.<span class=\"_ _2\"></span> Deze nieuwe standaarden worden moment<span class=\"_ _2\"></span>eel door de groep beoordeeld en <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>dit <span class=\"_ _26\"></span>ogenblik <span class=\"_ _2\"></span>verwacht <span class=\"_ _26\"></span>de gro<span class=\"_ _2\"></span>ep <span class=\"_ _2\"></span>niet <span class=\"_ _2\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>nieuwe <span class=\"_ _26\"></span>standaarden <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>significante <span class=\"_ _26\"></span>impact <span class=\"_ _2\"></span>zullen<span class=\"_ _2\"></span> hebben op de financi\u00eble<span class=\"_ _2\"></span> staten van de gr<span class=\"_ _2\"></span>oep. De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _26\"></span>van IAS <span class=\"_ _2\"></span>7 <span class=\"ff4\">H<span class=\"_ _2\"></span>et k<span class=\"_ _2\"></span>asstroomoverzich<span class=\"_ _2\"></span>t<span class=\"ff2\"> en <span class=\"_ _2\"></span>IFRS <span class=\"_ _26\"></span>7 <span class=\"ff4 ls1a\">Financi\u00eble instrumenten: <span class=\"_ _2\"></span>toelichtingen </span></span></span></span></span>omtrent financiering<span class=\"_ _2\"></span>sregelingen vo<span class=\"_ _2\"></span>or leveranciers<span class=\"ff2\">  </span>De <span class=\"_ _0\"></span>volgende nieuwe <span class=\"_ _0\"></span>standaarden en <span class=\"_ _0\"></span>wijzigingen aan <span class=\"_ _0\"></span>standaarden werden <span class=\"_ _0\"></span>gepubliceerd, en <span class=\"_ _0\"></span>zijn voo<span class=\"_ _0\"></span>r het <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>rst <span class=\"_ _0\"></span>verplicht <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>boekjaar <span class=\"_ _0\"></span>startend <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>januari 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>nog <span class=\"_ _1c\"></span>niet aangenomen door d<span class=\"_ _2\"></span>e Europese Unie<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _39\"> </span><span class=\"ff2\">Aanpassing <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>IAS <span class=\"_ _37\"> </span>21 <span class=\"_ _3a\"> </span><span class=\"ff4\">D<span class=\"_ _0\"></span>e <span class=\"_ _37\"> </span>effecten <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>wijzigingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>wisselkoersen: <span class=\"_ _3a\"> </span>gebrek <span class=\"_ _37\"> </span>aan </span></span></span>uitwisselbaarheid<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfVoluntaryChangeInAccountingPolicy",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "2.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bepaling van de <span class=\"_ _2\"></span>re\u00eble waarde </span></span>Een aan<span class=\"_ _2\"></span>tal <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>boekhou<span class=\"_ _2\"></span>dprincipes <span class=\"_ _26\"></span>en toelichting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>vereisen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bepaling<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> re<span class=\"_ _2\"></span>\u00eble waarde <span class=\"_ _33\"> </span>voor <span class=\"_ _33\"> </span>zowel <span class=\"_ _1d\"> </span>financi\u00eble <span class=\"_ _33\"> </span>als <span class=\"_ _33\"> </span>niet-financi\u00eble <span class=\"_ _33\"> </span>activa <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>schulden. <span class=\"_ _33\"> </span>De <span class=\"_ _33\"> </span>methodes <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>worden toegepast <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>bepalen <span class=\"_ _32\"></span>en <span class=\"_ _1e\"> </span>toelichten <span class=\"_ _31\"> </span>van <span class=\"_ _31\"></span>de <span class=\"_ _31\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarden, <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>hierna <span class=\"_ _32\"></span>uitgelegd. <span class=\"_ _31\"> </span>Meer gedetailleerde <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gemaakte<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>veronderstellingen <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>bepalen <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarden <span class=\"_ _32\"></span>werd, <span class=\"_ _32\"></span>indien <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>toepassi<span class=\"_ _0\"></span>ng, <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>specifieke <span class=\"_ _32\"></span>toelichting<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>bepaald actief of passief.<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>verkopen <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>verplichting <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>dragen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>regelmatige <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>tussen <span class=\"_ _32\"></span>marktparti<span class=\"_ _2\"></span>jen <span class=\"_ _25\"></span>op waarderingsdatu<span class=\"_ _2\"></span>m. Bij <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bepalen <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>actief <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verplichting <span class=\"_ _1c\"></span>maakt <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>van waarneembare <span class=\"_ _2\"></span>marktgegevens,<span class=\"_ _2\"></span> indien mogelijk,<span class=\"_ _2\"></span> of va<span class=\"_ _2\"></span>n waarderingsme<span class=\"_ _2\"></span>thoden die ges<span class=\"_ _2\"></span>chikt zijn <span class=\"_ _2\"></span>onder de  omstandigheden  en  waarvoor  voldoende  gegevens  beschikbaa<span class=\"_ _2\"></span>r  z<span class=\"_ _0\"></span>ijn  om  de  re\u00eble  waarde  te bepalen.  De <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarden  wo<span class=\"_ _0\"></span>rden <span class=\"_ _4f\"> </span>gegroepeerd  in <span class=\"_ _33\"> </span>verschillende  niveaus <span class=\"_ _33\"> </span>in  een <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde hi\u00ebrarchie, <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>basis <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>gebruikte <span class=\"_ _26\"></span>gegevens <span class=\"_ _26\"></span>tijdens <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>waardebepaling, <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende <span class=\"_ _26\"></span>wijze:  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _31\"> </span>1: <span class=\"_ _1b\"> </span>genot<span class=\"_ _2\"></span>eerde <span class=\"_ _1e\"> </span>prijzen <span class=\"_ _31\"> </span>(niet-aangepast) <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>actieve <span class=\"_ _1e\"> </span>markten <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>identieke <span class=\"_ _1e\"> </span>activa <span class=\"_ _31\"></span>of </span></span>verplichtingen; <span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _1c\"></span>2: <span class=\"_ _50\"></span>andere <span class=\"_ _1c\"></span>inputs <span class=\"_ _1c\"></span>dan <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>Niveau <span class=\"_ _1c\"></span>1 <span class=\"_ _50\"></span>ondergeb<span class=\"_ _2\"></span>rachte <span class=\"_ _1c\"></span>genoteerde <span class=\"_ _1c\"></span>prijzen, <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>voor <span class=\"_ _1c\"></span>het </span></span>actief of voor <span class=\"_ _0\"></span>de verplichti<span class=\"_ _2\"></span>ng waarneembaar zijn, hetzij direct (d.w.z. als prijzen) hetzij indirect (d.w.z. afgeleid <span class=\"_ _2\"></span>van prijzen);  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _50\"></span>3: <span class=\"_ _25\"></span>inputs <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>verplichting <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>niet <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>waarneembare </span></span>marktgegevens (ni<span class=\"_ _2\"></span>et-waarneembar<span class=\"_ _2\"></span>e inputs). Wijzigingen <span class=\"_ _1c\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>niveaus <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>hi\u00ebrarchie <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>erkend <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>einde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de verslagperiode in<span class=\"_ _2\"></span> dewelke d<span class=\"_ _2\"></span>e wijziging plaatsvond.<span class=\"_ _2\"></span> De <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>heeft, <span class=\"_ _32\"></span>om <span class=\"_ _32\"></span>toelichtingen <span class=\"_ _25\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>verschaffen <span class=\"_ _32\"></span>omtrent <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _32\"></span>waarde, <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>activ<span class=\"_ _0\"></span>a <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>schulden gegroepeerd <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>aard, <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>ke<span class=\"_ _0\"></span>nmerken <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>risico <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>activa <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>het niveau van de re\u00eble<span class=\"_ _2\"></span> waarde hi\u00ebrarchie<span class=\"_ _2\"></span>, zoals hierbove<span class=\"_ _2\"></span>n vermeld. Bijkomende informatie omtrent <span class=\"_ _0\"></span>de gebruikte assumpties bij <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waardebepaling zijn vermeld <span class=\"_ _0\"></span>in toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verkopen <span class=\"_ _2\"></span>en 26 - Financi\u00eble instru<span class=\"_ _2\"></span>menten. Materi\u00eble vaste a<span class=\"_ _2\"></span>ctiva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>terreinen <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>gebouwen, <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>als <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>of gebruikt <span class=\"_ _0\"></span>tijdens <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen, <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>gebaseerd o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>geschatte <span class=\"_ _0\"></span>bedrag waartegen <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>terrein <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>gebouw <span class=\"_ _1c\"></span>kan <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>verhandeld <span class=\"_ _1c\"></span>onder <span class=\"_ _1c\"></span>normale <span class=\"_ _1c\"></span>marktomstandigh<span class=\"_ _2\"></span>eden <span class=\"_ _1c\"></span>op datum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>waardering <span class=\"_ _26\"></span>(\u201carm\u2019s<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>length\u201d <span class=\"_ _26\"></span>principe). <span class=\"_ _26\"></span>Het <span class=\"_ _26\"></span>resultaat <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gebenchmarkt <span class=\"_ _56\"></span>met <span class=\"_ _26\"></span>marktprijzen, indien <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>vervangingskosten <span class=\"_ _1c\"></span>worden <span class=\"_ _25\"></span>gebruikt,<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>indien <span class=\"_ _50\"></span>er <span class=\"_ _25\"></span>geen <span class=\"_ _50\"></span>belangrijke <span class=\"_ _1c\"></span>en actieve markt bes<span class=\"_ _2\"></span>taat.  De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>installaties, <span class=\"_ _31\"> </span>uitrusting <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>verbeteringswerken <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>gebaseerd <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>arkt- <span class=\"_ _1e\"> </span>of kostbenadering <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>gebruik <span class=\"_ _25\"></span>maken <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>genoteerde <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>gelijkwa<span class=\"_ _2\"></span>ardige <span class=\"_ _32\"></span>items, <span class=\"_ _32\"></span>indien beschikbaar, en <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>ervangin<span class=\"_ _2\"></span>gskost wanneer <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>geschikt is. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>vervangingswaard<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>resultaat van  enerzijds <span class=\"_ _1b\"> </span>de  kosten <span class=\"_ _1b\"> </span>van  nieuwe  in<span class=\"_ _2\"></span>stallaties,  uit<span class=\"_ _2\"></span>rusting  en <span class=\"_ _1b\"> </span>verbeteringswe<span class=\"_ _2\"></span>rken  met  dezelfd<span class=\"_ _26\"></span>e capaciteit en anderzijd<span class=\"_ _2\"></span>s de bedrijfswaard<span class=\"_ _2\"></span>e rekening ho<span class=\"_ _2\"></span>udend met de bedrijf<span class=\"_ _2\"></span>sactiviteit.  De bepaling van de re\u00eble waarde van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa wordt gebaseerd op<span class=\"_ _2\"></span> waarderingsstudies,<span class=\"_ _2\"></span> die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _1c\"></span>als <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>externe, <span class=\"_ _1c\"></span>onafhankelijke <span class=\"_ _1c\"></span>waarderingsbedrijven <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>nodige <span class=\"_ _50\"></span>kwalificaties<span class=\"_ _2\"></span> en ervaring zijn<span class=\"_ _2\"></span> opgemaakt.<span class=\"_ _6d\"> </span>Immateri\u00eble act<span class=\"_ _2\"></span>iva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>immateri\u00eble <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verdisconteerde <span class=\"_ _0\"></span>kasstromen, <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>gevolg van <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>eventuele <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>activa, <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>waarderingsstudies, <span class=\"_ _0\"></span>die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _50\"></span>als door  externe,  onafhankelijke  waarderingsbedrijven  met  de  nodige <span class=\"_ _33\"> </span>kwalificaties  en  ervaring  zijn opgemaakt<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>Voorraden De  re\u00eble <span class=\"_ _1b\"> </span>waarde  van <span class=\"_ _1e\"> </span>voorraden  is  gebase<span class=\"_ _2\"></span>erd  op  d<span class=\"_ _2\"></span>e  huidige <span class=\"_ _1b\"> </span>marktprijs <span class=\"_ _1b\"> </span>van  grondstoff<span class=\"_ _2\"></span>en  en  de<span class=\"_ _2\"></span> geschatte <span class=\"_ _1c\"></span>verkoopprijs, <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>kader <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>normale <span class=\"_ _1c\"></span>bedrijfsvoering, <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erminderd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte kosten die nodig zi<span class=\"_ _2\"></span>jn om de verko<span class=\"_ _2\"></span>op te realiseren<span class=\"_ _2\"></span> van gereed product inclusief e<span class=\"_ _2\"></span>en marge. Afgeleide financ<span class=\"_ _2\"></span>i\u00eble instrumenten De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1b\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>termijnc<span class=\"_ _2\"></span>ontracten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1b\"> </span>berekend <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verdisconteerde <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de termijnk<span class=\"_ _2\"></span>oers op balansdatum. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op de lopend<span class=\"_ _2\"></span>e contracten. Overige finan<span class=\"_ _2\"></span>ci\u00eble instrumen<span class=\"_ _2\"></span>ten De <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aankoop<span class=\"_ _0\"></span>- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>verkoopovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _1c\"></span>door middel <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>verdisconteerde <span class=\"_ _51\"> </span>kasstromen <span class=\"_ _51\"> </span>en <span class=\"_ _38\"> </span>door <span class=\"_ _51\"> </span>gebruik <span class=\"_ _38\"> </span>te <span class=\"_ _51\"> </span>maken <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>bepaalde<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>risico-gewogen <span class=\"_ _56\"></span>discontovoet <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>grondstofprij<span class=\"_ _2\"></span>zen. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde wordt toegewezen <span class=\"_ _0\"></span>aan Niveau 3 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waarde <span class=\"_ _0\"></span>hi\u00ebrarchie aangezien deze <span class=\"_ _0\"></span>deels gebaseerd is <span class=\"_ _0\"></span>op niet-waarneembar<span class=\"_ _2\"></span>e marktg<span class=\"_ _2\"></span>egevens.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "2.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bepaling van de <span class=\"_ _2\"></span>re\u00eble waarde </span></span>Een aan<span class=\"_ _2\"></span>tal <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>boekhou<span class=\"_ _2\"></span>dprincipes <span class=\"_ _26\"></span>en toelichting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>vereisen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bepaling<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> re<span class=\"_ _2\"></span>\u00eble waarde <span class=\"_ _33\"> </span>voor <span class=\"_ _33\"> </span>zowel <span class=\"_ _1d\"> </span>financi\u00eble <span class=\"_ _33\"> </span>als <span class=\"_ _33\"> </span>niet-financi\u00eble <span class=\"_ _33\"> </span>activa <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>schulden. <span class=\"_ _33\"> </span>De <span class=\"_ _33\"> </span>methodes <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>worden toegepast <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>bepalen <span class=\"_ _32\"></span>en <span class=\"_ _1e\"> </span>toelichten <span class=\"_ _31\"> </span>van <span class=\"_ _31\"></span>de <span class=\"_ _31\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarden, <span class=\"_ _31\"> </span>worden <span class=\"_ _31\"> </span>hierna <span class=\"_ _32\"></span>uitgelegd. <span class=\"_ _31\"> </span>Meer gedetailleerde <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gemaakte<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>veronderstellingen <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>bepalen <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarden <span class=\"_ _32\"></span>werd, <span class=\"_ _32\"></span>indien <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>toepassi<span class=\"_ _0\"></span>ng, <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>specifieke <span class=\"_ _32\"></span>toelichting<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>bepaald actief of passief.<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>actief <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>verkopen <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>verplichting <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>dragen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>regelmatige <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>tussen <span class=\"_ _32\"></span>marktparti<span class=\"_ _2\"></span>jen <span class=\"_ _25\"></span>op waarderingsdatu<span class=\"_ _2\"></span>m. Bij <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>bepalen <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>actief <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verplichting <span class=\"_ _1c\"></span>maakt <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>van waarneembare <span class=\"_ _2\"></span>marktgegevens,<span class=\"_ _2\"></span> indien mogelijk,<span class=\"_ _2\"></span> of va<span class=\"_ _2\"></span>n waarderingsme<span class=\"_ _2\"></span>thoden die ges<span class=\"_ _2\"></span>chikt zijn <span class=\"_ _2\"></span>onder de  omstandigheden  en  waarvoor  voldoende  gegevens  beschikbaa<span class=\"_ _2\"></span>r  z<span class=\"_ _0\"></span>ijn  om  de  re\u00eble  waarde  te bepalen.  De <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarden  wo<span class=\"_ _0\"></span>rden <span class=\"_ _4f\"> </span>gegroepeerd  in <span class=\"_ _33\"> </span>verschillende  niveaus <span class=\"_ _33\"> </span>in  een <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde hi\u00ebrarchie, <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>basis <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>gebruikte <span class=\"_ _26\"></span>gegevens <span class=\"_ _26\"></span>tijdens <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>waardebepaling, <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>volgende <span class=\"_ _26\"></span>wijze:  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _31\"> </span>1: <span class=\"_ _1b\"> </span>genot<span class=\"_ _2\"></span>eerde <span class=\"_ _1e\"> </span>prijzen <span class=\"_ _31\"> </span>(niet-aangepast) <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>actieve <span class=\"_ _1e\"> </span>markten <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>identieke <span class=\"_ _1e\"> </span>activa <span class=\"_ _31\"></span>of </span></span>verplichtingen; <span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _1c\"></span>2: <span class=\"_ _50\"></span>andere <span class=\"_ _1c\"></span>inputs <span class=\"_ _1c\"></span>dan <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>Niveau <span class=\"_ _1c\"></span>1 <span class=\"_ _50\"></span>ondergeb<span class=\"_ _2\"></span>rachte <span class=\"_ _1c\"></span>genoteerde <span class=\"_ _1c\"></span>prijzen, <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>voor <span class=\"_ _1c\"></span>het </span></span>actief of voor <span class=\"_ _0\"></span>de verplichti<span class=\"_ _2\"></span>ng waarneembaar zijn, hetzij direct (d.w.z. als prijzen) hetzij indirect (d.w.z. afgeleid <span class=\"_ _2\"></span>van prijzen);  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Niveau <span class=\"_ _50\"></span>3: <span class=\"_ _25\"></span>inputs <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>actief <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>verplichting <span class=\"_ _50\"></span>die <span class=\"_ _25\"></span>niet <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _50\"></span>zijn <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>waarneembare </span></span>marktgegevens (ni<span class=\"_ _2\"></span>et-waarneembar<span class=\"_ _2\"></span>e inputs). Wijzigingen <span class=\"_ _1c\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>niveaus <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>hi\u00ebrarchie <span class=\"_ _50\"></span>worden <span class=\"_ _50\"></span>erkend <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>einde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de verslagperiode in<span class=\"_ _2\"></span> dewelke d<span class=\"_ _2\"></span>e wijziging plaatsvond.<span class=\"_ _2\"></span> De <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>heeft, <span class=\"_ _32\"></span>om <span class=\"_ _32\"></span>toelichtingen <span class=\"_ _25\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _32\"></span>verschaffen <span class=\"_ _32\"></span>omtrent <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _32\"></span>waarde, <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>activ<span class=\"_ _0\"></span>a <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>schulden gegroepeerd <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>aard, <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>ke<span class=\"_ _0\"></span>nmerken <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>risico <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>activa <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>het niveau van de re\u00eble<span class=\"_ _2\"></span> waarde hi\u00ebrarchie<span class=\"_ _2\"></span>, zoals hierbove<span class=\"_ _2\"></span>n vermeld. Bijkomende informatie omtrent <span class=\"_ _0\"></span>de gebruikte assumpties bij <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waardebepaling zijn vermeld <span class=\"_ _0\"></span>in toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verkopen <span class=\"_ _2\"></span>en 26 - Financi\u00eble instru<span class=\"_ _2\"></span>menten. Materi\u00eble vaste a<span class=\"_ _2\"></span>ctiva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>terreinen <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>gebouwen, <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _1c\"></span>als <span class=\"_ _50\"></span>gevolg <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrijfscombinatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>of gebruikt <span class=\"_ _0\"></span>tijdens <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen, <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>gebaseerd o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>geschatte <span class=\"_ _0\"></span>bedrag waartegen <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>terrein <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>gebouw <span class=\"_ _1c\"></span>kan <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>verhandeld <span class=\"_ _1c\"></span>onder <span class=\"_ _1c\"></span>normale <span class=\"_ _1c\"></span>marktomstandigh<span class=\"_ _2\"></span>eden <span class=\"_ _1c\"></span>op datum <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>waardering <span class=\"_ _26\"></span>(\u201carm\u2019s<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>length\u201d <span class=\"_ _26\"></span>principe). <span class=\"_ _26\"></span>Het <span class=\"_ _26\"></span>resultaat <span class=\"_ _26\"></span>wordt <span class=\"_ _26\"></span>gebenchmarkt <span class=\"_ _56\"></span>met <span class=\"_ _26\"></span>marktprijzen, indien <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>beschikbaar <span class=\"_ _50\"></span>zijn. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>vervangingskosten <span class=\"_ _1c\"></span>worden <span class=\"_ _25\"></span>gebruikt,<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>indien <span class=\"_ _50\"></span>er <span class=\"_ _25\"></span>geen <span class=\"_ _50\"></span>belangrijke <span class=\"_ _1c\"></span>en actieve markt bes<span class=\"_ _2\"></span>taat.  De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>installaties, <span class=\"_ _31\"> </span>uitrusting <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>verbeteringswerken <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>gebaseerd <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>arkt- <span class=\"_ _1e\"> </span>of kostbenadering <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>gebruik <span class=\"_ _25\"></span>maken <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>genoteerde <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>gelijkwa<span class=\"_ _2\"></span>ardige <span class=\"_ _32\"></span>items, <span class=\"_ _32\"></span>indien beschikbaar, en <span class=\"_ _0\"></span>de v<span class=\"_ _0\"></span>ervangin<span class=\"_ _2\"></span>gskost wanneer <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>geschikt is. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>vervangingswaard<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>resultaat van  enerzijds <span class=\"_ _1b\"> </span>de  kosten <span class=\"_ _1b\"> </span>van  nieuwe  in<span class=\"_ _2\"></span>stallaties,  uit<span class=\"_ _2\"></span>rusting  en <span class=\"_ _1b\"> </span>verbeteringswe<span class=\"_ _2\"></span>rken  met  dezelfd<span class=\"_ _26\"></span>e capaciteit en anderzijd<span class=\"_ _2\"></span>s de bedrijfswaard<span class=\"_ _2\"></span>e rekening ho<span class=\"_ _2\"></span>udend met de bedrijf<span class=\"_ _2\"></span>sactiviteit.  De bepaling van de re\u00eble waarde van materi\u00ebl<span class=\"_ _2\"></span>e vaste activa wordt gebaseerd op<span class=\"_ _2\"></span> waarderingsstudies,<span class=\"_ _2\"></span> die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _1c\"></span>als <span class=\"_ _25\"></span>door <span class=\"_ _1c\"></span>externe, <span class=\"_ _1c\"></span>onafhankelijke <span class=\"_ _1c\"></span>waarderingsbedrijven <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>nodige <span class=\"_ _50\"></span>kwalificaties<span class=\"_ _2\"></span> en ervaring zijn<span class=\"_ _2\"></span> opgemaakt.<span class=\"_ _6d\"> </span>Immateri\u00eble act<span class=\"_ _2\"></span>iva De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>immateri\u00eble <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verdisconteerde <span class=\"_ _0\"></span>kasstromen, <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>gevolg van <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>gebruik <span class=\"_ _1c\"></span>of <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>eventuele <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>activa, <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>waarderingsstudies, <span class=\"_ _0\"></span>die <span class=\"_ _50\"></span>zowel <span class=\"_ _1c\"></span>intern <span class=\"_ _50\"></span>als door  externe,  onafhankelijke  waarderingsbedrijven  met  de  nodige <span class=\"_ _33\"> </span>kwalificaties  en  ervaring  zijn opgemaakt<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>Voorraden De  re\u00eble <span class=\"_ _1b\"> </span>waarde  van <span class=\"_ _1e\"> </span>voorraden  is  gebase<span class=\"_ _2\"></span>erd  op  d<span class=\"_ _2\"></span>e  huidige <span class=\"_ _1b\"> </span>marktprijs <span class=\"_ _1b\"> </span>van  grondstoff<span class=\"_ _2\"></span>en  en  de<span class=\"_ _2\"></span> geschatte <span class=\"_ _1c\"></span>verkoopprijs, <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>kader <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>normale <span class=\"_ _1c\"></span>bedrijfsvoering, <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erminderd<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte kosten die nodig zi<span class=\"_ _2\"></span>jn om de verko<span class=\"_ _2\"></span>op te realiseren<span class=\"_ _2\"></span> van gereed product inclusief e<span class=\"_ _2\"></span>en marge. Afgeleide financ<span class=\"_ _2\"></span>i\u00eble instrumenten De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1b\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>termijnc<span class=\"_ _2\"></span>ontracten <span class=\"_ _1e\"> </span>wordt <span class=\"_ _1b\"> </span>berekend <span class=\"_ _1e\"> </span>als <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verdisconteerde <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de termijnk<span class=\"_ _2\"></span>oers op balansdatum. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op de lopend<span class=\"_ _2\"></span>e contracten. Overige finan<span class=\"_ _2\"></span>ci\u00eble instrumen<span class=\"_ _2\"></span>ten De <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>aankoop<span class=\"_ _0\"></span>- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>verkoopovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>wordt <span class=\"_ _50\"></span>bepaald <span class=\"_ _1c\"></span>door middel <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>verdisconteerde <span class=\"_ _51\"> </span>kasstromen <span class=\"_ _51\"> </span>en <span class=\"_ _38\"> </span>door <span class=\"_ _51\"> </span>gebruik <span class=\"_ _38\"> </span>te <span class=\"_ _51\"> </span>maken <span class=\"_ _51\"> </span>van <span class=\"_ _38\"> </span>bepaalde<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en, <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>risico-gewogen <span class=\"_ _56\"></span>discontovoet <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>grondstofprij<span class=\"_ _2\"></span>zen. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde wordt toegewezen <span class=\"_ _0\"></span>aan Niveau 3 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble waarde <span class=\"_ _0\"></span>hi\u00ebrarchie aangezien deze <span class=\"_ _0\"></span>deels gebaseerd is <span class=\"_ _0\"></span>op niet-waarneembar<span class=\"_ _2\"></span>e marktg<span class=\"_ _2\"></span>egevens.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "3.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Gesegmenteerde i<span class=\"_ _2\"></span>nformatie </span></span>De <span class=\"_ _0\"></span>groep heeft <span class=\"_ _0\"></span>5 bedrijfssegmenten gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>de belangrijkste <span class=\"_ _0\"></span>bedrijfsacti<span class=\"_ _2\"></span>viteiten, economische omgevingen <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>waardeketens <span class=\"_ _29\"> </span>waarin <span class=\"_ _29\"> </span>ze <span class=\"_ _29\"> </span>opereren, <span class=\"_ _29\"> </span>zoals <span class=\"_ _29\"> </span>gedefinieerd <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>IFRS <span class=\"_ _29\"> </span>8 <span class=\"_ _1f\"> </span><span class=\"ff4\">Operationele </span>segmenten<span class=\"ff2\">. <span class=\"_ _26\"></span>De infor<span class=\"_ _2\"></span>matie <span class=\"_ _2\"></span>hieronder <span class=\"_ _26\"></span>is consistent<span class=\"_ _2\"></span> m<span class=\"_ _2\"></span>et d<span class=\"_ _2\"></span>e b<span class=\"_ _2\"></span>eschikbare <span class=\"_ _2\"></span>informa<span class=\"_ _2\"></span>tie <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>regelmatig<span class=\"_ _2\"></span> </span>ge\u00ebvalueerd d<span class=\"_ _2\"></span>oor de \u201cchief opera<span class=\"_ _2\"></span>ting decision maker<span class=\"_ _2\"></span>\u201d (het \u201cExecutive <span class=\"_ _2\"></span>Committee\u201d).<span class=\"ff2\"> </span>Onderstaande sam<span class=\"_ _2\"></span>envatting<span class=\"_ _2\"></span> beschrijft de activit<span class=\"_ _2\"></span>eiten van elke van de g<span class=\"_ _2\"></span>erapporteerde seg<span class=\"_ _2\"></span>menten: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cAgro\u201d <span class=\"_ _5c\"> </span>omvat <span class=\"_ _21\"> </span>het <span class=\"_ _5c\"> </span>produceren <span class=\"_ _5c\"> </span>en <span class=\"_ _21\"> </span>de <span class=\"_ _5c\"> </span>distributie <span class=\"_ _5c\"> </span>van <span class=\"_ _21\"> </span>meststoffen<span class=\"_ _2\"></span> <span class=\"_ _21\"> </span>en </span></span>gewasbescher<span class=\"_ _2\"></span>mingsmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>omvat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>volgende <span class=\"_ _1e\"> </span>activiteiten: <span class=\"_ _1e\"> </span>Crop <span class=\"_ _1e\"> </span>Vitality, <span class=\"_ _1e\"> </span>Tessenderlo Kerley <span class=\"_ _1e\"> </span>International, <span class=\"_ _31\"> </span>NovaSource <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>Violleau. <span class=\"_ _1e\"> </span>Deze <span class=\"_ _1e\"> </span>activiteiten <span class=\"_ _1e\"> </span>voldoen <span class=\"_ _1e\"> </span>individueel <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>de definitie <span class=\"_ _1c\"></span>va<span class=\"ff3\">n <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrijfssegment <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>werden <span class=\"_ _1c\"></span>geaggregeerd <span class=\"_ _1c\"></span>onder <span class=\"_ _50\"></span>\u00e9\u00e9n <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>\u201cAgro\u201d <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>lijn </span>met <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>bepalingen <span class=\"_ _29\"> </span>onder <span class=\"_ _29\"> </span>IFRS <span class=\"_ _29\"> </span>8<span class=\"_ _0\"></span>.12. <span class=\"_ _29\"> </span>Deze <span class=\"_ _29\"> </span>samenvoeging <span class=\"_ _29\"> </span>was <span class=\"_ _29\"> </span>mogelijk <span class=\"_ _29\"> </span>aangezien <span class=\"_ _29\"> </span>deze activiteiten <span class=\"_ _1c\"></span>dezelfde <span class=\"_ _0\"></span>of <span class=\"_ _50\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>producten<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>verkopen, <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>productieproces <span class=\"_ _1c\"></span>gelijkaardig <span class=\"_ _0\"></span>is, deze  activiteit<span class=\"_ _2\"></span>en  dezelfde<span class=\"_ _2\"></span>  of  hetzelfde <span class=\"_ _1b\"> </span>type  klante<span class=\"_ _2\"></span>n  hebben, <span class=\"_ _1b\"> </span>terwijl  de  distr<span class=\"_ _2\"></span>ibutie  van  de<span class=\"_ _2\"></span> producten <span class=\"_ _1c\"></span>eveneens <span class=\"_ _25\"></span>gelijkaardig<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erloopt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>aarnaast<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _25\"></span>er <span class=\"_ _25\"></span>nauwe <span class=\"_ _50\"></span>samenwerkin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>tussen <span class=\"_ _50\"></span>deze activiteiten en <span class=\"_ _1c\"></span>neemt <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>beslissingen die <span class=\"_ _0\"></span>tegelijkertijd <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>impa<span class=\"_ _0\"></span>ct <span class=\"_ _0\"></span>hebben <span class=\"_ _0\"></span>voor de verschillende a<span class=\"_ _2\"></span>ctiviteiten<span class=\"_ _2\"></span>.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cBio<span class=\"ff2\">-</span>valorization<span class=\"_ _2\"></span>\u201d omvat het ophalen en verwerken van dierlijke bijpr<span class=\"_ _2\"></span>oducten; het<span class=\"ff2\"> <span class=\"_ _0\"></span>produceren<span class=\"_ _2\"></span> </span></span></span>en de distributie van gelatine en hoogwaardige collageenprot<span class=\"_ _2\"></span>e\u00efnen en rendering, productie en verkoop van <span class=\"_ _2\"></span>prote\u00efnen <span class=\"_ _2\"></span>en v<span class=\"_ _2\"></span>etten, en <span class=\"_ _2\"></span>omvat d<span class=\"_ _2\"></span>e volgende <span class=\"_ _2\"></span>activiteiten: <span class=\"_ _2\"></span>PB Leiner <span class=\"_ _26\"></span>en Akiolis. Deze activiteiten <span class=\"_ _27\"> </span>voldoen <span class=\"_ _34\"> </span>individueel <span class=\"_ _27\"> </span>aan <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>definitie <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _34\"> </span>bedrijfssegm<span class=\"_ _2\"></span>ent <span class=\"_ _27\"> </span>en <span class=\"_ _2c\"> </span>werden geaggregeerd<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>onder \u00e9\u00e9n segment \u201cBio<span class=\"_ _0\"></span><span class=\"ff2\">-</span>valorization<span class=\"_ _2\"></span>\u201d in <span class=\"_ _0\"></span>lijn m<span class=\"_ _0\"></span>et de bepalingen onder <span class=\"_ _0\"></span>IFRS 8.12. Deze <span class=\"_ _20\"> </span>samenvoeging <span class=\"_ _20\"> </span>was <span class=\"_ _20\"> </span>mogelijk <span class=\"_ _20\"> </span>aangezien <span class=\"_ _20\"> </span>deze <span class=\"_ _20\"> </span>activiteiten <span class=\"_ _20\"> </span>dezelfde <span class=\"_ _20\"> </span>of <span class=\"_ _27\"> </span>gelijkaardige producten <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erkopen, <span class=\"_ _26\"></span>het pr<span class=\"_ _2\"></span>oductieproces <span class=\"_ _2\"></span>gelijkaard<span class=\"_ _2\"></span>ig i<span class=\"_ _2\"></span>s, d<span class=\"_ _2\"></span>eze <span class=\"_ _2\"></span>activiteiten<span class=\"_ _2\"></span> dezelfd<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>of he<span class=\"_ _2\"></span>tzelfde type <span class=\"_ _50\"></span>klanten <span class=\"_ _25\"></span>hebben, <span class=\"_ _50\"></span>terwijl <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>distributie <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>producten <span class=\"_ _50\"></span>eveneens <span class=\"_ _50\"></span>gelijkaardig <span class=\"_ _50\"></span>verloopt. Daarnaast <span class=\"_ _1e\"> </span>is <span class=\"_ _1b\"> </span>er <span class=\"_ _1e\"> </span>nauwe <span class=\"_ _1e\"> </span>samenwerking <span class=\"_ _1e\"> </span>tussen  d<span class=\"_ _2\"></span>eze <span class=\"_ _1e\"> </span>activiteiten <span class=\"_ _1e\"> </span>en <span class=\"_ _1b\"> </span>neemt <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>management beslissingen die t<span class=\"_ _2\"></span>egelijkertijd een i<span class=\"_ _2\"></span>mpact hebben vo<span class=\"_ _2\"></span>or de verschillende a<span class=\"_ _2\"></span>ctiviteiten<span class=\"ls1b\">. </span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cIndustrial <span class=\"_ _1c\"></span>Solutions\u201d <span class=\"_ _1c\"></span>omvat <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>mogelijke <span class=\"_ _1c\"></span>water <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _0\"></span>toepassingen <span class=\"_ _1c\"></span>(watertransport, </span></span>waterbehandeling, <span class=\"_ _1c\"></span>leaching <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>recuperatie <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>water <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>industri\u00eble <span class=\"_ _50\"></span>processen). <span class=\"_ _50\"></span>Dit <span class=\"_ _50\"></span>segment omvat <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>nderscheiden<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>commerci\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>benamingen: <span class=\"_ _0\"></span>DYKA <span class=\"_ _1c\"></span>Group <span class=\"_ _0\"></span>(met <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>YKA, <span class=\"_ _1c\"></span>JDP en <span class=\"_ _1c\"></span>BT <span class=\"_ _50\"></span>Nyloplast), <span class=\"_ _0\"></span>moleko <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>Kuhlmann <span class=\"_ _1c\"></span>Europe. <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>onderdelen <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschouwd <span class=\"_ _1c\"></span>als afzonderlijke bedrijfsseg<span class=\"_ _2\"></span>menten.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cMachines <span class=\"_ _35\"> </span>&amp; <span class=\"_ _35\"> </span>Technolog<span class=\"_ _2\"></span>ies\u201d: <span class=\"_ _35\"> </span>omvat <span class=\"_ _35\"> </span>de <span class=\"_ _35\"> </span>productie, <span class=\"_ _28\"> </span>o<span class=\"_ _0\"></span>ntwikkeling <span class=\"_ _28\"> </span>en <span class=\"_ _35\"> </span>verkoop <span class=\"_ _35\"> </span>van </span></span>hoogtechnologische<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>weefmachines <span class=\"_ _2c\"> </span>en <span class=\"_ _2c\"> </span>van <span class=\"_ _3a\"> </span>andere <span class=\"_ _2c\"> </span>industri\u00eble <span class=\"_ _2c\"> </span>producten <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>\u201coriginal equipment <span class=\"_ _32\"></span>manufacturers<span class=\"_ _2\"></span>\u201d. <span class=\"_ _31\"> </span>Dit <span class=\"_ _32\"></span>segment <span class=\"_ _32\"></span>omv<span class=\"_ _0\"></span>at <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>activ<span class=\"_ _0\"></span>iteiten <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>Picanol <span class=\"_ _31\"></span>(weefmachines),<span class=\"_ _2\"></span> Proferro <span class=\"_ _33\"> </span>(gieterij <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>mechanische <span class=\"_ _33\"> </span>afwerking) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>Psicontrol <span class=\"_ _33\"> </span>(elektronica-ontwikkeling <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>-<span class=\"_ _6d\"> </span>productie). Deze c<span class=\"_ _2\"></span>omponenten worden ni<span class=\"_ _2\"></span>et aanzien als ap<span class=\"_ _2\"></span>arte bedrijfssegment<span class=\"_ _2\"></span>en. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3 ls65\">\u201cT</span><span class=\"ff2\">-<span class=\"ff3\">Power<span class=\"_ _2\"></span>\u201d <span class=\"_ _2\"></span>omvat <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>gascentrale <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>425 <span class=\"_ _2\"></span>MW <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>Te<span class=\"_ _0\"></span>ssenderlo <span class=\"_ _26\"></span>(Belgi\u00eb). <span class=\"_ _26\"></span>Met <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>RWE <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>werd </span></span></span>een <span class=\"_ _50\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _50\"></span>afgesloten <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _50\"></span>period<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>15 <span class=\"_ _50\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _50\"></span>midden <span class=\"_ _1c\"></span>2026) <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de volledige capaci<span class=\"_ _2\"></span>teit van de centrale.<span class=\"_ _6d\"> </span>De <span class=\"_ _2\"></span>kosten <span class=\"_ _26\"></span>omvat in<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Adjusted <span class=\"_ _26\"></span>EBIT me<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>tot de <span class=\"_ _26\"></span>centrale a<span class=\"_ _26\"></span>ctiv<span class=\"_ _0\"></span>iteiten <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>toegewezen <span class=\"_ _26\"></span>aan de <span class=\"_ _2c\"> </span>verschillende <span class=\"_ _2c\"> </span>bedrijfssegmenten <span class=\"_ _34\"> </span>die <span class=\"_ _2c\"> </span>ze <span class=\"_ _2c\"> </span>ondersteunen, <span class=\"_ _34\"> </span>op <span class=\"_ _3a\"> </span>basis <span class=\"_ _2c\"> </span>van <span class=\"_ _34\"> </span>de <span class=\"_ _3a\"> </span>brutowinst <span class=\"_ _2c\"> </span>per bedrijfssegment.<span class=\"_ _2\"></span> De <span class=\"_ _1f\"> </span>transferprijzen <span class=\"_ _1f\"> </span>voor <span class=\"_ _1f\"> </span>transacties <span class=\"_ _1f\"> </span>tussen <span class=\"_ _1f\"> </span>bedrijfssegmenten <span class=\"_ _29\"> </span>zijn <span class=\"_ _20\"> </span>gebaseer<span class=\"_ _2\"></span>d <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>oorwaarden<span class=\"_ _2\"></span> vergelijkbaar <span class=\"_ _2\"></span>met transacties <span class=\"_ _2\"></span>met derde partijen.<span class=\"_ _2\"></span> De <span class=\"_ _1c\"></span>maatstaf <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>winst <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>segment <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>Adjusted <span class=\"_ _1c\"></span>EBIT <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>consistent <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>de informatie die do<span class=\"_ _2\"></span>or de \u201cchief operating<span class=\"_ _2\"></span> decision make<span class=\"_ _2\"></span>r\u201d wordt opgevolgd.<span class=\"_ _6d\"> </span>De <span class=\"_ _20\"> </span>groep <span class=\"_ _27\"> </span>is <span class=\"_ _20\"> </span>een <span class=\"_ _27\"> </span>gediver<span class=\"_ _2\"></span>sifieerde <span class=\"_ _20\"> </span>specialiteitengroep <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>is <span class=\"_ _20\"> </span>wereldwijd <span class=\"_ _20\"> </span>actief <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>gebied <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an machinebouw, <span class=\"_ _2c\"> </span>landbouw, <span class=\"_ _2c\"> </span>v<span class=\"_ _0\"></span>oeding, <span class=\"_ _2c\"> </span>watermanagement, <span class=\"_ _3a\"> </span>effici\u00ebnt <span class=\"_ _3a\"> </span>(her)gebru<span class=\"_ _2\"></span>ik <span class=\"_ _3a\"> </span>van <span class=\"_ _3a\"> </span>natuurlijke hulpbronnen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>overige <span class=\"_ _1d\"> </span>indu<span class=\"_ _2\"></span>stri\u00eble <span class=\"_ _1d\"> </span>markten. <span class=\"_ _1d\"> </span>De <span class=\"_ _29\"> </span>p<span class=\"_ _2\"></span>roducten <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>groep <span class=\"_ _1d\"> </span>worden <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _1d\"> </span>in uiteenlopende toepassingen, industri\u00eble <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verbruikersmarkten. Hoewel <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep een <span class=\"_ _1c\"></span>leiderspositie<span class=\"_ _2\"></span> bekleedt <span class=\"_ _56\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>groot <span class=\"_ _26\"></span>deel <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>haar <span class=\"_ _26\"></span>producten, <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>afhankelijk <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>grote <span class=\"_ _26\"></span>klanten <span class=\"_ _26\"></span>dankzij de diversificatie van d<span class=\"_ _2\"></span>e omzet. Het <span class=\"_ _25\"></span>merendeel <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>bestaat <span class=\"_ _50\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goeder<span class=\"_ _2\"></span>en. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>producten worden in<span class=\"_ _2\"></span> he<span class=\"_ _2\"></span>t alge<span class=\"_ _2\"></span>meen <span class=\"_ _2\"></span>rechtstreeks <span class=\"_ _26\"></span>of via <span class=\"_ _2\"></span>distributeurs <span class=\"_ _26\"></span>aan de <span class=\"_ _2\"></span>klant <span class=\"_ _2\"></span>verkocht. <span class=\"_ _26\"></span>Om<span class=\"_ _0\"></span>zet <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>daarom<span class=\"_ _2\"></span> opgenomen <span class=\"_ _0\"></span>wanneer <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>goederen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>geleverd, <span class=\"_ _0\"></span>waarbij <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>moment <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname afhankelijk <span class=\"_ _20\"> </span>is <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>contractuele <span class=\"_ _20\"> </span>verkoopconditi<span class=\"_ _2\"></span>es, <span class=\"_ _27\"> </span>gekend <span class=\"_ _20\"> </span>als <span class=\"_ _20\"> </span>\u201cInternationale <span class=\"_ _20\"> </span>commerci\u00eble<span class=\"_ _2\"></span> voorwaarden\u201d <span class=\"_ _31\"> </span>(Incoterms). <span class=\"_ _1e\"> </span>De  g<span class=\"_ _2\"></span>roep <span class=\"_ _1e\"> </span>erkent <span class=\"_ _1e\"> </span>eveneens <span class=\"_ _1e\"> </span>omzet <span class=\"_ _1e\"> </span>uit <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verkoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>diensten.  <span class=\"ff2\">Deze<span class=\"_ _2\"></span> </span>hebben <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _56\"></span>betrekking <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>het <span class=\"_ _56\"></span>verzamelen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dierlijke <span class=\"_ _26\"></span>bijproducten <span class=\"_ _56\"></span>binnen <span class=\"_ _26\"></span>Akiolis <span class=\"_ _26\"></span>(segment Bio-valorization) <span class=\"_ _26\"></span>en R&amp;D-diensten <span class=\"_ _26\"></span>verkocht do<span class=\"_ _2\"></span>or Psic<span class=\"_ _2\"></span>ontrol in<span class=\"_ _2\"></span> het <span class=\"_ _2\"></span>segment <span class=\"_ _26\"></span>Machines &amp; <span class=\"_ _2\"></span>Technologi<span class=\"_ _2\"></span>es<span class=\"ls1b\">. </span>In  dit  geval  wordt  de <span class=\"_ _4f\"> </span>omzet  erkend  wanneer  de  klant  de  co<span class=\"_ _0\"></span>ntrole  verwerft<span class=\"_ _2\"></span>  over  de <span class=\"_ _33\"> </span>diensten, hoofdzakelijk op e<span class=\"_ _2\"></span>en bepaald tijdstip.<span class=\"_ _6d\"> </span>We <span class=\"_ _26\"></span>verwijzen <span class=\"_ _2\"></span>naar <span class=\"_ _26\"></span>onderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de belan<span class=\"_ _2\"></span>grijkste <span class=\"_ _26\"></span>items <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>winst-<span class=\"ls32\">en</span>-verliesrekening <span class=\"_ _26\"></span>en de <span class=\"_ _31\"> </span>balans <span class=\"_ _31\"> </span>per <span class=\"_ _31\"></span>bedrijfsseg<span class=\"_ _2\"></span>ment. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>Pro <span class=\"_ _31\"> </span>Forma <span class=\"_ _31\"> </span>informatie <span class=\"_ _32\"></span>toont <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>effect <span class=\"_ _31\"> </span>alsof <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>overname <span class=\"_ _31\"> </span>van Picanol <span class=\"_ _56\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _56\"></span>Group <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>plaatsgevonden <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2022, <span class=\"_ _26\"></span>wat <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>invloed heeft op de balans per 31 december 2022 en <span class=\"_ _0\"></span>de winst- en v<span class=\"_ _0\"></span>erliesrekeni<span class=\"_ _2\"></span>ng vanaf 1 januari 2022. Deze effecten <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitsluitend<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>ter <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>ergelijking <span class=\"_ _25\"></span>gepresen<span class=\"_ _2\"></span>teerd. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _25\"></span>cijfers <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>Tessend<span class=\"_ _2\"></span>erlo <span class=\"_ _32\"></span>Group <span class=\"_ _25\"></span>voor 2022 zijn niet herzien.<span class=\"_ _2\"></span> Agro Bio-valorization Industrial Solutions 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 796,4  976,8  976,8  730,0  806,8  806,8  712,0  736,5  736,5  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) 2,5  2,3  2,3  3,6  6,9  6,9  3,1  4,0  4,0  Omzet 793,9  974,5  974,5  726,4  799,9  799,9  708,9  732,5  732,5  Adjusted EBIT 9,4  138,7  101,6  10,8  79,2  77,3  47,4  57,9  49,8  Adjusted EBITD<span class=\"_ _2\"></span>A 82,3  173,4  173,4  49,8  114,2  114,2  83,8  85,1  85,1  Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) 10,4% 17,8% 17,8% 6,9% 14,3% 14,3% 11,8% 11,6% 11,6% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 314,1  301,0  301,0  299,2  266,1  266,1  225,5  200,7  200,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a 224,6  - 269,9  13,8  - 16,0  50,4  - 58,5  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 374,7  450,3  450,3  307,4  294,7  294,7  199,9  232,5  232,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>22,8  24,7  24,7  0,8  1,5  1,5  - - - Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - - - - Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - - - - Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - - - - Totaal acti<span class=\"_ _2\"></span>va 936,1  775,9  1.045,8  621,2  562,3  578,2  475,7  433,2  491,7  Gesegmenteer<span class=\"_ _2\"></span>de passiva 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - - - - Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen 18/22 - - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - - - - Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - - - - Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 44,9  44,2  44,2  63,8  35,8  35,8  41,6  31,7  31,7  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or Picanol Gr<span class=\"_ _2\"></span>oup 8 -36,2  -34,8  -34,8  -37,1  -34,9  -34,9  -28,3  -27,1  -27,1  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l Group 8 -36,7  - -37,1  -1,9  - -1,9  -8,1  - -8,1  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen 17<span class=\"ls0\"> </span>-7,7  -7,0  -7,0  -15,3  -0,5  -0,5  -1,4  -2,8  -2,8<span class=\"_ _6d\"> </span>Machines &amp; Technologies T-Power Niet toegewezen Tessenderlo Group 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 622,4  - 734,2  76,7  80,6  80,6  - - - 2.937,5  2.600,7  3.334,9  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) - - - - - - - - - 9,2  13,1  13,1  Omzet 622,4  - 734,2  76,7  80,6  80,6  - - - 2.928,3  2.587,5  3.321,7  Adjusted EBIT 30,3  - 18,3  22,2  24,2  24,2  - - - 120,1  300,1  271,3  Adjusted EBITD<span class=\"_ _2\"></span>A 45,4  - 32,2  57,4  62,2  62,2  - - - 318,7  434,8  467,0  Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) 7,3% - 4,4% 74,8% 77,2% 77,2% - - 10,9% 16,8% 14,1% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol Group 101,2  - 88,8  208,9  244,0  244,0  16,4  16,1  16,1  1.165,4  1.027,8  1.116,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste activa - - - - - - 20,6  - 20,6  309,4  - 365,0  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 173,1  - 221,5  3,4  4,7  4,7  45,4  29,0  29,0  1.103,7  1.011,1  1.232,6  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 3,2  0,6  0,6  3,2  0,6  0,6  Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>- - - - - - - - - 23,6  26,2  26,2  Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - 12,2  10,9  86,0  12,2  10,9  86,0  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - 50,2  18,2  19,5  50,2  18,2  19,5  Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - 70,0  50,0  50,0  70,0  50,0  50,0  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - 177,0  156,1  195,4  177,0  156,1  195,4  Totaal acti<span class=\"_ _2\"></span>va 274,3  - 310,3  212,3  248,7  248,7  395,0  280,8  417,2  2.914,7  2.300,9  3.091,9  Gesegmenteer<span class=\"_ _2\"></span>de passiva 98,0  - 187,4  10,3  8,9  8,9  144,9  146,5  146,5  593,2  564,0  751,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 9,4  11,7  11,7  9,4  11,7  11,7  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - 236,8  265,5  270,8  236,8  265,5  270,8  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 18/22 - - - - - - 0,1  0,1  0,1  0,1  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - 126,5  56,3  148,3  126,5  56,3  148,3  Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - 1.948,7  1.403,2  1.909,6  1.948,7  1.403,2  1.909,6  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 98,0  - 187,4  10,3  8,9  8,9  2.466,4  1.883,4  2.487,0  2.914,7  2.300,9  3.091,9  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 25,9  - 20,7  - - - 2,3  1,7  1,7  178,5  113,4  134,0  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 -15,2  - -13,8  -35,2  -75,6  -75,6  - - - -151,9  -172,4  -186,3  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 - - - - - -9,7  - - - -46,7  - -56,8  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderi<span class=\"_ _2\"></span>ngen 17<span class=\"ls0\"> </span>-4,0  - -4,3  - - - - - - -28,4  -10,3  -14,6<span class=\"_ _6d\"> </span>Naar aanleiding van<span class=\"_ _2\"></span> de overname van Picanol Group (toelichting<span class=\"_ _2\"></span> 4 <span class=\"_ _0\"></span>- Acquisities en verkopen) worde<span class=\"_ _2\"></span>n de <span class=\"_ _1d\"> </span>gesegmenteerde <span class=\"_ _1d\"> </span>vaste <span class=\"_ _1d\"> </span>activa <span class=\"_ _1d\"> </span>be\u00efnvloed <span class=\"_ _1d\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>resterende <span class=\"_ _1d\"> </span>bedrag <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>boekhoud<span class=\"_ _2\"></span>kundige aanpassingen <span class=\"_ _56\"></span>(309,4 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _56\"></span>EUR <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 <span class=\"_ _26\"></span>december <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>023), <span class=\"_ _26\"></span>dewelke<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>erkend <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _56\"></span>Group op <span class=\"_ _32\"></span>datum <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>initi\u00eble <span class=\"_ _25\"></span>consolidatie <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(1 <span class=\"_ _32\"></span>januari <span class=\"_ _25\"></span>2019). <span class=\"_ _25\"></span>Deze <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _32\"></span>waarde aanpassingen hebb<span class=\"_ _2\"></span>en betrekking <span class=\"_ _2\"></span>op materi\u00ebl<span class=\"_ _2\"></span>e vaste activa,<span class=\"_ _2\"></span> immateri\u00eble<span class=\"_ _2\"></span> activa e<span class=\"_ _2\"></span>n goodwill. De dal<span class=\"_ _2\"></span>ing ten <span class=\"_ _25\"></span>opzichte <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>2022 <span class=\"_ _50\"></span>Pro <span class=\"_ _25\"></span>Forma <span class=\"_ _50\"></span>cijfers <span class=\"_ _25\"></span>(365,0 <span class=\"_ _25\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _25\"></span>wordt <span class=\"_ _50\"></span>verklaard <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>jaarlijkse<span class=\"_ _2\"></span> afschrijvingskost<span class=\"_ _2\"></span>en. De <span class=\"_ _2\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gesegmenteerde <span class=\"_ _26\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>binnen <span class=\"_ _26\"></span>het s<span class=\"_ _2\"></span>egment <span class=\"_ _2\"></span>Bio-valorizat<span class=\"_ _2\"></span>ion <span class=\"_ _2\"></span>kan <span class=\"_ _26\"></span>voornamelijk verklaard <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>overname <span class=\"_ _25\"></span>van, <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>verdere <span class=\"_ _25\"></span>investeringen <span class=\"_ _25\"></span>in, <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>onroerend <span class=\"_ _32\"></span>goed <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>de productie-<span class=\"ff3\">activa van <span class=\"_ _0\"></span>een voormalig Spaans <span class=\"_ _0\"></span>renderingbedrijf in Ribera <span class=\"_ _0\"></span>d\u2019Ondara <span class=\"_ _0\"></span>(Spanje) doo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>Akiolis </span>Iberia S.L. (toelichting 4 <span class=\"_ _0\"></span>- Acquisities en v<span class=\"_ _0\"></span>erkopen, toelichtin<span class=\"_ _2\"></span>g 11 <span class=\"_ _0\"></span>- Materi\u00eble vaste activa), <span class=\"_ _0\"></span>evenals de aankoop <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>activa <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>viscollageenpeptiden <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Hainan <span class=\"_ _32\"></span>(China) <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>P<span class=\"_ _0\"></span>B <span class=\"_ _32\"></span>Leiner (Hainan) Biotechnol<span class=\"_ _2\"></span>ogy Co Ltd. (toelich<span class=\"_ _2\"></span>ting 11 - Materi\u00eble <span class=\"_ _2\"></span>vaste activa). De <span class=\"_ _32\"></span>daling <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gesegmenteerde <span class=\"_ _32\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>bedrijfssegm<span class=\"_ _2\"></span>ent <span class=\"_ _32\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>voornamelijk <span class=\"_ _32\"></span>te verklaren <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>afschrijvingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>aanpassingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1c\"></span>nv, <span class=\"_ _50\"></span>aangekocht <span class=\"_ _50\"></span>in 2018. <span class=\"_ _1c\"></span>Op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december <span class=\"_ _0\"></span>2023 <span class=\"_ _50\"></span>bedraagt <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>resterende <span class=\"_ _1c\"></span>netto <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _0\"></span>erke<span class=\"_ _0\"></span>nde <span class=\"_ _1c\"></span>klantenlijst<span class=\"_ _26\"></span> 52,8 miljoen EU<span class=\"_ _2\"></span>R, en de jaarlijkse afs<span class=\"_ _2\"></span>chrijvingen bedra<span class=\"_ _2\"></span>gen -21,1 miljoen EUR.<span class=\"_ _6d\"> </span>De toenam<span class=\"_ _2\"></span>e van d<span class=\"_ _26\"></span>e gesegmenteerde<span class=\"_ _2\"></span> vaste <span class=\"_ _2\"></span>activa, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vergelijking m<span class=\"_ _2\"></span>et de <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>ro F<span class=\"_ _2\"></span>orma cijfers,<span class=\"_ _2\"></span> binnen <span class=\"_ _2\"></span>het segment <span class=\"_ _33\"> </span>Machines <span class=\"_ _4f\"> </span>&amp; <span class=\"_ _1d\"> </span>Technologies <span class=\"_ _33\"> </span>heeft <span class=\"_ _33\"> </span>voornamelijk <span class=\"_ _33\"> </span>betrekking  o<span class=\"_ _0\"></span>p <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>bouw <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>een <span class=\"_ _33\"> </span>nieuw hoofdkantoor in I<span class=\"_ _2\"></span>eper (Belgi\u00eb), dat <span class=\"_ _2\"></span>momenteel in aan<span class=\"_ _2\"></span>bouw is. Gesegmenteerde <span class=\"_ _26\"></span>activa <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>minder <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>bedrijfssegmenten <span class=\"_ _26\"></span>Agro <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions werden <span class=\"_ _2\"></span>ge\u00efmpa<span class=\"_ _2\"></span>cteerd <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>lagere <span class=\"_ _2\"></span>voorraad, <span class=\"_ _26\"></span>terwijl <span class=\"_ _26\"></span>de ges<span class=\"_ _2\"></span>egmenteerde <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>minder <span class=\"_ _26\"></span>dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>het <span class=\"_ _20\"> </span>segment <span class=\"_ _1f\"> </span>Machines <span class=\"_ _1f\"> </span>&amp; <span class=\"_ _20\"> </span>Technologies <span class=\"_ _1f\"> </span>be\u00efnvloed <span class=\"_ _1f\"> </span>werden <span class=\"_ _20\"> </span>door <span class=\"_ _1f\"> </span>een <span class=\"_ _20\"> </span>daling <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>de handelsvordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>gevolg <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>lagere <span class=\"_ _1c\"></span>activiteit. <span class=\"_ _1c\"></span>Gesegmenteerde <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>minder <span class=\"_ _1c\"></span>dan \u00e9\u00e9n jaar van het bedrijfs<span class=\"_ _26\"></span>segment Bio-valorization wer<span class=\"_ _2\"></span>den ge\u00efmpacteerd do<span class=\"_ _2\"></span>or een hogere v<span class=\"_ _2\"></span>oorraad in vergelijking met he<span class=\"_ _2\"></span>t einde van 202<span class=\"_ _2\"></span>2. De dalin<span class=\"_ _2\"></span>g van <span class=\"_ _26\"></span>de geseg<span class=\"_ _2\"></span>menteerde p<span class=\"_ _2\"></span>assiva <span class=\"_ _2\"></span>binnen <span class=\"_ _2\"></span>Agro <span class=\"_ _2\"></span>en Machin<span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>&amp; Techn<span class=\"_ _2\"></span>ologies <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>voornamelijk<span class=\"_ _2\"></span> verklaard worden d<span class=\"_ _2\"></span>oor een daling<span class=\"_ _2\"></span> in handelsschulden, gerelat<span class=\"_ _2\"></span>eerd aan verminder<span class=\"_ _2\"></span>de activiteit.  Niet <span class=\"_ _1c\"></span>toegewezen <span class=\"_ _0\"></span>gesegmenteerde <span class=\"_ _0\"></span>passiva <span class=\"_ _1c\"></span>bevatten <span class=\"_ _0\"></span>hoo<span class=\"_ _0\"></span>fdzakelijk <span class=\"_ _0\"></span>milieuvoorzienin<span class=\"_ _2\"></span>gen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>sites in Belgi\u00eb (Ham, <span class=\"_ _2\"></span>Tessenderlo, Vil<span class=\"_ _2\"></span>voorde) en Frankrij<span class=\"_ _2\"></span>k (Loos).  De informatie op basis van de geografische<span class=\"_ _2\"></span> segmenten omvat de omzet op basis van de geografische<span class=\"_ _2\"></span> ligging <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>klanten. <span class=\"_ _1d\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _29\"> </span>gesegmenteerde<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>vaste <span class=\"_ _29\"> </span>activa <span class=\"_ _29\"> </span>(materi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _29\"> </span>vaste <span class=\"_ _29\"> </span>activa, <span class=\"_ _29\"> </span>goodwill <span class=\"_ _1d\"> </span>en immateri\u00eble a<span class=\"_ _2\"></span>ctiva) zijn gebaseerd <span class=\"_ _2\"></span>op de geografisch<span class=\"_ _2\"></span>e ligging van de activa.<span class=\"_ _2\"></span><span class=\"fsb\"> </span>Omzet per markt Gesegmenteerde vaste activa (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Europa 1.597,8  1.417,5  1.620,4  965,7  760,4  931,2  Noord-Amerika 781,6  863,5  888,3  435,3  217,0  475,6  Zuid-Amerika 116,2  127,3  144,7  59,9  45,0  64,1  Azi\u00eb 362,3  108,7  591,8  13,9  5,4  10,8  Rest van d<span class=\"_ _2\"></span>e wereld 70,4  70,5  76,6  - - - Tessenderlo Group<span class=\"_ _2\"></span> 2.928,3  2.587,5  3.321,7  1.474,8  1.027,8  1.481,7<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "\u201cAgro\u201d <span class=\"_ _5c\"> </span>omvat <span class=\"_ _21\"> </span>het <span class=\"_ _5c\"> </span>produceren <span class=\"_ _5c\"> </span>en <span class=\"_ _21\"> </span>de <span class=\"_ _5c\"> </span>distributie <span class=\"_ _5c\"> </span>van <span class=\"_ _21\"> </span>meststoffen<span class=\"_ _2\"></span> <span class=\"_ _21\"> </span>en gewasbescher<span class=\"_ _2\"></span>mingsmiddelen <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>omvat <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>volgende <span class=\"_ _1e\"> </span>activiteiten: <span class=\"_ _1e\"> </span>Crop <span class=\"_ _1e\"> </span>Vitality, <span class=\"_ _1e\"> </span>Tessenderlo Kerley <span class=\"_ _1e\"> </span>International, <span class=\"_ _31\"> </span>NovaSource <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>Violleau. <span class=\"_ _1e\"> </span>Deze <span class=\"_ _1e\"> </span>activiteiten <span class=\"_ _1e\"> </span>voldoen <span class=\"_ _1e\"> </span>individueel <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>de definitie <span class=\"_ _1c\"></span>va<span class=\"ff3\">n <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrijfssegment <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>werden <span class=\"_ _1c\"></span>geaggregeerd <span class=\"_ _1c\"></span>onder <span class=\"_ _50\"></span>\u00e9\u00e9n <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>\u201cAgro\u201d <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>lijn </span>met <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>bepalingen <span class=\"_ _29\"> </span>onder <span class=\"_ _29\"> </span>IFRS <span class=\"_ _29\"> </span>8<span class=\"_ _0\"></span>.12. <span class=\"_ _29\"> </span>Deze <span class=\"_ _29\"> </span>samenvoeging <span class=\"_ _29\"> </span>was <span class=\"_ _29\"> </span>mogelijk <span class=\"_ _29\"> </span>aangezien <span class=\"_ _29\"> </span>deze activiteiten <span class=\"_ _1c\"></span>dezelfde <span class=\"_ _0\"></span>of <span class=\"_ _50\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>producten<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>verkopen, <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>productieproces <span class=\"_ _1c\"></span>gelijkaardig <span class=\"_ _0\"></span>is, deze  activiteit<span class=\"_ _2\"></span>en  dezelfde<span class=\"_ _2\"></span>  of  hetzelfde <span class=\"_ _1b\"> </span>type  klante<span class=\"_ _2\"></span>n  hebben, <span class=\"_ _1b\"> </span>terwijl  de  distr<span class=\"_ _2\"></span>ibutie  van  de<span class=\"_ _2\"></span> producten <span class=\"_ _1c\"></span>eveneens <span class=\"_ _25\"></span>gelijkaardig<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erloopt. <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>aarnaast<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _25\"></span>er <span class=\"_ _25\"></span>nauwe <span class=\"_ _50\"></span>samenwerkin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>tussen <span class=\"_ _50\"></span>deze activiteiten en <span class=\"_ _1c\"></span>neemt <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>beslissingen die <span class=\"_ _0\"></span>tegelijkertijd <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>impa<span class=\"_ _0\"></span>ct <span class=\"_ _0\"></span>hebben <span class=\"_ _0\"></span>voor de verschillende a<span class=\"_ _2\"></span>ctiviteiten<span class=\"_ _2\"></span>.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cBio<span class=\"ff2\">-</span>valorization<span class=\"_ _2\"></span>\u201d omvat het ophalen en verwerken van dierlijke bijpr<span class=\"_ _2\"></span>oducten; het<span class=\"ff2\"> <span class=\"_ _0\"></span>produceren<span class=\"_ _2\"></span> </span></span></span>en de distributie van gelatine en hoogwaardige collageenprot<span class=\"_ _2\"></span>e\u00efnen en rendering, productie en verkoop van <span class=\"_ _2\"></span>prote\u00efnen <span class=\"_ _2\"></span>en v<span class=\"_ _2\"></span>etten, en <span class=\"_ _2\"></span>omvat d<span class=\"_ _2\"></span>e volgende <span class=\"_ _2\"></span>activiteiten: <span class=\"_ _2\"></span>PB Leiner <span class=\"_ _26\"></span>en Akiolis. Deze activiteiten <span class=\"_ _27\"> </span>voldoen <span class=\"_ _34\"> </span>individueel <span class=\"_ _27\"> </span>aan <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>definitie <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _34\"> </span>bedrijfssegm<span class=\"_ _2\"></span>ent <span class=\"_ _27\"> </span>en <span class=\"_ _2c\"> </span>werden geaggregeerd<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>onder \u00e9\u00e9n segment \u201cBio<span class=\"_ _0\"></span><span class=\"ff2\">-</span>valorization<span class=\"_ _2\"></span>\u201d in <span class=\"_ _0\"></span>lijn m<span class=\"_ _0\"></span>et de bepalingen onder <span class=\"_ _0\"></span>IFRS 8.12. Deze <span class=\"_ _20\"> </span>samenvoeging <span class=\"_ _20\"> </span>was <span class=\"_ _20\"> </span>mogelijk <span class=\"_ _20\"> </span>aangezien <span class=\"_ _20\"> </span>deze <span class=\"_ _20\"> </span>activiteiten <span class=\"_ _20\"> </span>dezelfde <span class=\"_ _20\"> </span>of <span class=\"_ _27\"> </span>gelijkaardige producten <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erkopen, <span class=\"_ _26\"></span>het pr<span class=\"_ _2\"></span>oductieproces <span class=\"_ _2\"></span>gelijkaard<span class=\"_ _2\"></span>ig i<span class=\"_ _2\"></span>s, d<span class=\"_ _2\"></span>eze <span class=\"_ _2\"></span>activiteiten<span class=\"_ _2\"></span> dezelfd<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>of he<span class=\"_ _2\"></span>tzelfde type <span class=\"_ _50\"></span>klanten <span class=\"_ _25\"></span>hebben, <span class=\"_ _50\"></span>terwijl <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>distributie <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>producten <span class=\"_ _50\"></span>eveneens <span class=\"_ _50\"></span>gelijkaardig <span class=\"_ _50\"></span>verloopt. Daarnaast <span class=\"_ _1e\"> </span>is <span class=\"_ _1b\"> </span>er <span class=\"_ _1e\"> </span>nauwe <span class=\"_ _1e\"> </span>samenwerking <span class=\"_ _1e\"> </span>tussen  d<span class=\"_ _2\"></span>eze <span class=\"_ _1e\"> </span>activiteiten <span class=\"_ _1e\"> </span>en <span class=\"_ _1b\"> </span>neemt <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>management beslissingen die t<span class=\"_ _2\"></span>egelijkertijd een i<span class=\"_ _2\"></span>mpact hebben vo<span class=\"_ _2\"></span>or de verschillende a<span class=\"_ _2\"></span>ctiviteiten<span class=\"ls1b\">. </span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cIndustrial <span class=\"_ _1c\"></span>Solutions\u201d <span class=\"_ _1c\"></span>omvat <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>mogelijke <span class=\"_ _1c\"></span>water <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _0\"></span>toepassingen <span class=\"_ _1c\"></span>(watertransport, </span></span>waterbehandeling, <span class=\"_ _1c\"></span>leaching <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>recuperatie <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>water <span class=\"_ _50\"></span>uit <span class=\"_ _50\"></span>industri\u00eble <span class=\"_ _50\"></span>processen). <span class=\"_ _50\"></span>Dit <span class=\"_ _50\"></span>segment omvat <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>nderscheiden<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>commerci\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>benamingen: <span class=\"_ _0\"></span>DYKA <span class=\"_ _1c\"></span>Group <span class=\"_ _0\"></span>(met <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>YKA, <span class=\"_ _1c\"></span>JDP en <span class=\"_ _1c\"></span>BT <span class=\"_ _50\"></span>Nyloplast), <span class=\"_ _0\"></span>moleko <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>Kuhlmann <span class=\"_ _1c\"></span>Europe. <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>onderdelen <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschouwd <span class=\"_ _1c\"></span>als afzonderlijke bedrijfsseg<span class=\"_ _2\"></span>menten.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">\u201cMachines <span class=\"_ _35\"> </span>&amp; <span class=\"_ _35\"> </span>Technolog<span class=\"_ _2\"></span>ies\u201d: <span class=\"_ _35\"> </span>omvat <span class=\"_ _35\"> </span>de <span class=\"_ _35\"> </span>productie, <span class=\"_ _28\"> </span>o<span class=\"_ _0\"></span>ntwikkeling <span class=\"_ _28\"> </span>en <span class=\"_ _35\"> </span>verkoop <span class=\"_ _35\"> </span>van </span></span>hoogtechnologische<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>weefmachines <span class=\"_ _2c\"> </span>en <span class=\"_ _2c\"> </span>van <span class=\"_ _3a\"> </span>andere <span class=\"_ _2c\"> </span>industri\u00eble <span class=\"_ _2c\"> </span>producten <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>\u201coriginal equipment <span class=\"_ _32\"></span>manufacturers<span class=\"_ _2\"></span>\u201d. <span class=\"_ _31\"> </span>Dit <span class=\"_ _32\"></span>segment <span class=\"_ _32\"></span>omv<span class=\"_ _0\"></span>at <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>activ<span class=\"_ _0\"></span>iteiten <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>Picanol <span class=\"_ _31\"></span>(weefmachines),<span class=\"_ _2\"></span> Proferro <span class=\"_ _33\"> </span>(gieterij <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>mechanische <span class=\"_ _33\"> </span>afwerking) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>Psicontrol <span class=\"_ _33\"> </span>(elektronica-ontwikkeling <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>-<span class=\"_ _6d\"> </span>productie). Deze c<span class=\"_ _2\"></span>omponenten worden ni<span class=\"_ _2\"></span>et aanzien als ap<span class=\"_ _2\"></span>arte bedrijfssegment<span class=\"_ _2\"></span>en. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3 ls65\">\u201cT</span><span class=\"ff2\">-<span class=\"ff3\">Power<span class=\"_ _2\"></span>\u201d <span class=\"_ _2\"></span>omvat <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>gascentrale <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>425 <span class=\"_ _2\"></span>MW <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>Te<span class=\"_ _0\"></span>ssenderlo <span class=\"_ _26\"></span>(Belgi\u00eb). <span class=\"_ _26\"></span>Met <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>RWE <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>werd </span></span></span>een <span class=\"_ _50\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _50\"></span>afgesloten <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _50\"></span>period<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>15 <span class=\"_ _50\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _50\"></span>midden <span class=\"_ _1c\"></span>2026) <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de volledige capaci<span class=\"_ _2\"></span>teit van de centrale.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "Het <span class=\"_ _25\"></span>merendeel <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>omzet <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>bestaat <span class=\"_ _50\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>verkoop <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>goeder<span class=\"_ _2\"></span>en. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>producten worden in<span class=\"_ _2\"></span> he<span class=\"_ _2\"></span>t alge<span class=\"_ _2\"></span>meen <span class=\"_ _2\"></span>rechtstreeks <span class=\"_ _26\"></span>of via <span class=\"_ _2\"></span>distributeurs <span class=\"_ _26\"></span>aan de <span class=\"_ _2\"></span>klant <span class=\"_ _2\"></span>verkocht. <span class=\"_ _26\"></span>Om<span class=\"_ _0\"></span>zet <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>daarom<span class=\"_ _2\"></span> opgenomen <span class=\"_ _0\"></span>wanneer <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>goederen <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>klant <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>geleverd, <span class=\"_ _0\"></span>waarbij <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>moment <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pname afhankelijk <span class=\"_ _20\"> </span>is <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>contractuele <span class=\"_ _20\"> </span>verkoopconditi<span class=\"_ _2\"></span>es, <span class=\"_ _27\"> </span>gekend <span class=\"_ _20\"> </span>als <span class=\"_ _20\"> </span>\u201cInternationale <span class=\"_ _20\"> </span>commerci\u00eble<span class=\"_ _2\"></span> voorwaarden\u201d <span class=\"_ _31\"> </span>(Incoterms). <span class=\"_ _1e\"> </span>De  g<span class=\"_ _2\"></span>roep <span class=\"_ _1e\"> </span>erkent <span class=\"_ _1e\"> </span>eveneens <span class=\"_ _1e\"> </span>omzet <span class=\"_ _1e\"> </span>uit <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>verkoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>diensten.  <span class=\"ff2\">Deze<span class=\"_ _2\"></span> </span>hebben <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _56\"></span>betrekking <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>het <span class=\"_ _56\"></span>verzamelen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dierlijke <span class=\"_ _26\"></span>bijproducten <span class=\"_ _56\"></span>binnen <span class=\"_ _26\"></span>Akiolis <span class=\"_ _26\"></span>(segment Bio-valorization) <span class=\"_ _26\"></span>en R&amp;D-diensten <span class=\"_ _26\"></span>verkocht do<span class=\"_ _2\"></span>or Psic<span class=\"_ _2\"></span>ontrol in<span class=\"_ _2\"></span> het <span class=\"_ _2\"></span>segment <span class=\"_ _26\"></span>Machines &amp; <span class=\"_ _2\"></span>Technologi<span class=\"_ _2\"></span>es<span class=\"ls1b\">. </span>In  dit  geval  wordt  de <span class=\"_ _4f\"> </span>omzet  erkend  wanneer  de  klant  de  co<span class=\"_ _0\"></span>ntrole  verwerft<span class=\"_ _2\"></span>  over  de <span class=\"_ _33\"> </span>diensten, hoofdzakelijk op e<span class=\"_ _2\"></span>en bepaald tijdstip.<span class=\"_ _6d\"> </span>Agro Bio-valorization Industrial Solutions 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 796,4  976,8  976,8  730,0  806,8  806,8  712,0  736,5  736,5  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) 2,5  2,3  2,3  3,6  6,9  6,9  3,1  4,0  4,0  Omzet 793,9  974,5  974,5  726,4  799,9  799,9  708,9  732,5  732,5  Adjusted EBIT 9,4  138,7  101,6  10,8  79,2  77,3  47,4  57,9  49,8  Adjusted EBITD<span class=\"_ _2\"></span>A 82,3  173,4  173,4  49,8  114,2  114,2  83,8  85,1  85,1  Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) 10,4% 17,8% 17,8% 6,9% 14,3% 14,3% 11,8% 11,6% 11,6% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 314,1  301,0  301,0  299,2  266,1  266,1  225,5  200,7  200,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a 224,6  - 269,9  13,8  - 16,0  50,4  - 58,5  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 374,7  450,3  450,3  307,4  294,7  294,7  199,9  232,5  232,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>22,8  24,7  24,7  0,8  1,5  1,5  - - - Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - - - - Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - - - - Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - - - - Totaal acti<span class=\"_ _2\"></span>va 936,1  775,9  1.045,8  621,2  562,3  578,2  475,7  433,2  491,7  Gesegmenteer<span class=\"_ _2\"></span>de passiva 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - - - - Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen 18/22 - - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - - - - Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - - - - Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 44,9  44,2  44,2  63,8  35,8  35,8  41,6  31,7  31,7  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or Picanol Gr<span class=\"_ _2\"></span>oup 8 -36,2  -34,8  -34,8  -37,1  -34,9  -34,9  -28,3  -27,1  -27,1  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l Group 8 -36,7  - -37,1  -1,9  - -1,9  -8,1  - -8,1  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen 17<span class=\"ls0\"> </span>-7,7  -7,0  -7,0  -15,3  -0,5  -0,5  -1,4  -2,8  -2,8<span class=\"_ _6d\"> </span>Machines &amp; Technologies T-Power Niet toegewezen Tessenderlo Group 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 622,4  - 734,2  76,7  80,6  80,6  - - - 2.937,5  2.600,7  3.334,9  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) - - - - - - - - - 9,2  13,1  13,1  Omzet 622,4  - 734,2  76,7  80,6  80,6  - - - 2.928,3  2.587,5  3.321,7  Adjusted EBIT 30,3  - 18,3  22,2  24,2  24,2  - - - 120,1  300,1  271,3  Adjusted EBITD<span class=\"_ _2\"></span>A 45,4  - 32,2  57,4  62,2  62,2  - - - 318,7  434,8  467,0  Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) 7,3% - 4,4% 74,8% 77,2% 77,2% - - 10,9% 16,8% 14,1% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol Group 101,2  - 88,8  208,9  244,0  244,0  16,4  16,1  16,1  1.165,4  1.027,8  1.116,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste activa - - - - - - 20,6  - 20,6  309,4  - 365,0  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 173,1  - 221,5  3,4  4,7  4,7  45,4  29,0  29,0  1.103,7  1.011,1  1.232,6  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 3,2  0,6  0,6  3,2  0,6  0,6  Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>- - - - - - - - - 23,6  26,2  26,2  Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - 12,2  10,9  86,0  12,2  10,9  86,0  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - 50,2  18,2  19,5  50,2  18,2  19,5  Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - 70,0  50,0  50,0  70,0  50,0  50,0  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - 177,0  156,1  195,4  177,0  156,1  195,4  Totaal acti<span class=\"_ _2\"></span>va 274,3  - 310,3  212,3  248,7  248,7  395,0  280,8  417,2  2.914,7  2.300,9  3.091,9  Gesegmenteer<span class=\"_ _2\"></span>de passiva 98,0  - 187,4  10,3  8,9  8,9  144,9  146,5  146,5  593,2  564,0  751,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 9,4  11,7  11,7  9,4  11,7  11,7  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - 236,8  265,5  270,8  236,8  265,5  270,8  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 18/22 - - - - - - 0,1  0,1  0,1  0,1  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - 126,5  56,3  148,3  126,5  56,3  148,3  Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - 1.948,7  1.403,2  1.909,6  1.948,7  1.403,2  1.909,6  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 98,0  - 187,4  10,3  8,9  8,9  2.466,4  1.883,4  2.487,0  2.914,7  2.300,9  3.091,9  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 25,9  - 20,7  - - - 2,3  1,7  1,7  178,5  113,4  134,0  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 -15,2  - -13,8  -35,2  -75,6  -75,6  - - - -151,9  -172,4  -186,3  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 - - - - - -9,7  - - - -46,7  - -56,8  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderi<span class=\"_ _2\"></span>ngen 17<span class=\"ls0\"> </span>-4,0  - -4,3  - - - - - - -28,4  -10,3  -14,6<span class=\"_ _6d\"> </span><div class=\"c w170 h86 gs2cb\"><div class=\"t m0 x9e h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Omzet per markt </div></div><div class=\"c w171 h86 gs2cc\"><div class=\"t m0 x95 h2b y227 ff2 fs7 fc4 sc0 ls0 ws0\">Gesegmenteerde vaste activa </div></div><div class=\"c w16f h8d gs2cd\"><div class=\"t m0 x7 h2b ybf ff2 fs7 fc1 sc0 ls0 ws0\">(Miljoen EUR)<span class=\"fc8\"> </span></div></div><div class=\"c w172 h8d gs2ce\"><div class=\"t m0 x19 h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w173 h8d gs2cf\"><div class=\"t m0 x19 h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w174 h8d gs2d0\"><div class=\"t m0 x19 h2b y5df ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 x9b h2b y433 ff2 fs7 fc4 sc0 ls0 ws0\">Pro </div><div class=\"t m0 xe h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Forma </div></div><div class=\"c w175 h8d gs2d1\"><div class=\"t m0 x19 h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w176 h8d gs2d2\"><div class=\"t m0 x19 h2b y433 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w173 h8d gs2d3\"><div class=\"t m0 x19 h2b y5df ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 x9b h2b y433 ff2 fs7 fc4 sc0 ls0 ws0\">Pro </div><div class=\"t m0 xe h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Forma </div></div><div class=\"c w16f h27 gs2d4\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Europa </div></div><div class=\"c w172 h27 gs2d5\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">1.597,8  </div></div><div class=\"c w175 h27 gs2d6\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">1.417,5  </div></div><div class=\"c w177 h27 gs2d7\"><div class=\"t m0 xe h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">1.620,4  </div></div><div class=\"c w175 h27 gs2d8\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">965,7  </div></div><div class=\"c w178 h27 gs2d9\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">760,4  </div></div><div class=\"c w175 h27 gs2da\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">931,2  </div></div><div class=\"c w16f h27 gs2db\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Noord-Amerika </div></div><div class=\"c w172 h27 gs2dc\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">781,6  </div></div><div class=\"c w175 h27 gs2dd\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">863,5  </div></div><div class=\"c w177 h27 gs2de\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">888,3  </div></div><div class=\"c w175 h27 gs2df\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">435,3  </div></div><div class=\"c w178 h27 gs2e0\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">217,0  </div></div><div class=\"c w175 h27 gs2e1\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">475,6  </div></div><div class=\"c w16f h24 gs2e2\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Zuid-Amerika </div></div><div class=\"c w172 h24 gs2e3\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">116,2  </div></div><div class=\"c w175 h24 gs2e4\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">127,3  </div></div><div class=\"c w177 h24 gs2e5\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">144,7  </div></div><div class=\"c w175 h24 gs2e6\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">59,9  </div></div><div class=\"c w178 h24 gs2e7\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">45,0  </div></div><div class=\"c w175 h24 gs2e8\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">64,1  </div></div><div class=\"c w16f ha6 gs2e9\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Azi\u00eb </div></div><div class=\"c w172 ha6 gs2ea\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">362,3  </div></div><div class=\"c w175 ha6 gs2eb\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">108,7  </div></div><div class=\"c w177 ha6 gs2ec\"><div class=\"t m0 x19 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">591,8  </div></div><div class=\"c w175 ha6 gs2ed\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">13,9  </div></div><div class=\"c w178 ha6 gs2ee\"><div class=\"t m0 x95 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">5,4  </div></div><div class=\"c w175 ha6 gs2ef\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">10,8  </div></div><div class=\"c w16f h27 gs2f0\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Rest van d<span class=\"_ _2\"></span>e wereld </div></div><div class=\"c w172 h27 gs2f1\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">70,4  </div></div><div class=\"c w175 h27 gs2f2\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">70,5  </div></div><div class=\"c w177 h27 gs2f3\"><div class=\"t m0 x9b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">76,6  </div></div><div class=\"c w175 h27 gs2f4\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w178 h27 gs2f5\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w175 h27 gs2f6\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16f h27 gs2f7\"><div class=\"t m0 x7 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Tessenderlo Group<span class=\"_ _2\"></span> </div></div><div class=\"c wf h27 gs2f8\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">2.928,3  </div></div><div class=\"c w175 h27 gs2f9\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">2.587,5  </div></div><div class=\"c w177 h27 gs2fa\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">3.321,7  </div></div><div class=\"c w173 h27 gs2fb\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">1.474,8  </div></div><div class=\"c w178 h27 gs2fc\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">1.027,8  </div></div><div class=\"c w175 h27 gs2fd\"><div class=\"t m0 xe h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">1.481,7<span class=\"_ _6d\"> </span>  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "Agro Bio-valorization Industrial Solutions 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 796,4  976,8  976,8  730,0  806,8  806,8  712,0  736,5  736,5  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) 2,5  2,3  2,3  3,6  6,9  6,9  3,1  4,0  4,0  Omzet 793,9  974,5  974,5  726,4  799,9  799,9  708,9  732,5  732,5  Adjusted EBIT 9,4  138,7  101,6  10,8  79,2  77,3  47,4  57,9  49,8  Adjusted EBITD<span class=\"_ _2\"></span>A 82,3  173,4  173,4  49,8  114,2  114,2  83,8  85,1  85,1  Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) 10,4% 17,8% 17,8% 6,9% 14,3% 14,3% 11,8% 11,6% 11,6% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 314,1  301,0  301,0  299,2  266,1  266,1  225,5  200,7  200,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a 224,6  - 269,9  13,8  - 16,0  50,4  - 58,5  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 374,7  450,3  450,3  307,4  294,7  294,7  199,9  232,5  232,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>22,8  24,7  24,7  0,8  1,5  1,5  - - - Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - - - - Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - - - - Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - - - - Totaal acti<span class=\"_ _2\"></span>va 936,1  775,9  1.045,8  621,2  562,3  578,2  475,7  433,2  491,7  Gesegmenteer<span class=\"_ _2\"></span>de passiva 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - - - - Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen 18/22 - - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - - - - Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - - - - Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 44,9  44,2  44,2  63,8  35,8  35,8  41,6  31,7  31,7  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or Picanol Gr<span class=\"_ _2\"></span>oup 8 -36,2  -34,8  -34,8  -37,1  -34,9  -34,9  -28,3  -27,1  -27,1  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l Group 8 -36,7  - -37,1  -1,9  - -1,9  -8,1  - -8,1  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen 17<span class=\"ls0\"> </span>-7,7  -7,0  -7,0  -15,3  -0,5  -0,5  -1,4  -2,8  -2,8<span class=\"_ _6d\"> </span>Machines &amp; Technologies T-Power Niet toegewezen Tessenderlo Group 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 622,4  - 734,2  76,7  80,6  80,6  - - - 2.937,5  2.600,7  3.334,9  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) - - - - - - - - - 9,2  13,1  13,1  Omzet 622,4  - 734,2  76,7  80,6  80,6  - - - 2.928,3  2.587,5  3.321,7  Adjusted EBIT 30,3  - 18,3  22,2  24,2  24,2  - - - 120,1  300,1  271,3  Adjusted EBITD<span class=\"_ _2\"></span>A 45,4  - 32,2  57,4  62,2  62,2  - - - 318,7  434,8  467,0  Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) 7,3% - 4,4% 74,8% 77,2% 77,2% - - 10,9% 16,8% 14,1% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol Group 101,2  - 88,8  208,9  244,0  244,0  16,4  16,1  16,1  1.165,4  1.027,8  1.116,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste activa - - - - - - 20,6  - 20,6  309,4  - 365,0  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 173,1  - 221,5  3,4  4,7  4,7  45,4  29,0  29,0  1.103,7  1.011,1  1.232,6  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 3,2  0,6  0,6  3,2  0,6  0,6  Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>- - - - - - - - - 23,6  26,2  26,2  Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - 12,2  10,9  86,0  12,2  10,9  86,0  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - 50,2  18,2  19,5  50,2  18,2  19,5  Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - 70,0  50,0  50,0  70,0  50,0  50,0  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - 177,0  156,1  195,4  177,0  156,1  195,4  Totaal acti<span class=\"_ _2\"></span>va 274,3  - 310,3  212,3  248,7  248,7  395,0  280,8  417,2  2.914,7  2.300,9  3.091,9  Gesegmenteer<span class=\"_ _2\"></span>de passiva 98,0  - 187,4  10,3  8,9  8,9  144,9  146,5  146,5  593,2  564,0  751,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 9,4  11,7  11,7  9,4  11,7  11,7  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - 236,8  265,5  270,8  236,8  265,5  270,8  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 18/22 - - - - - - 0,1  0,1  0,1  0,1  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - 126,5  56,3  148,3  126,5  56,3  148,3  Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - 1.948,7  1.403,2  1.909,6  1.948,7  1.403,2  1.909,6  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 98,0  - 187,4  10,3  8,9  8,9  2.466,4  1.883,4  2.487,0  2.914,7  2.300,9  3.091,9  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 25,9  - 20,7  - - - 2,3  1,7  1,7  178,5  113,4  134,0  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 -15,2  - -13,8  -35,2  -75,6  -75,6  - - - -151,9  -172,4  -186,3  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 - - - - - -9,7  - - - -46,7  - -56,8  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderi<span class=\"_ _2\"></span>ngen 17<span class=\"ls0\"> </span>-4,0  - -4,3  - - - - - - -28,4  -10,3  -14,6<span class=\"_ _6d\"> </span>Naar aanleiding van<span class=\"_ _2\"></span> de overname van Picanol Group (toelichting<span class=\"_ _2\"></span> 4 <span class=\"_ _0\"></span>- Acquisities en verkopen) worde<span class=\"_ _2\"></span>n de <span class=\"_ _1d\"> </span>gesegmenteerde <span class=\"_ _1d\"> </span>vaste <span class=\"_ _1d\"> </span>activa <span class=\"_ _1d\"> </span>be\u00efnvloed <span class=\"_ _1d\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>resterende <span class=\"_ _1d\"> </span>bedrag <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>boekhoud<span class=\"_ _2\"></span>kundige aanpassingen <span class=\"_ _56\"></span>(309,4 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _56\"></span>EUR <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 <span class=\"_ _26\"></span>december <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>023), <span class=\"_ _26\"></span>dewelke<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>erkend <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _56\"></span>Group op <span class=\"_ _32\"></span>datum <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>initi\u00eble <span class=\"_ _25\"></span>consolidatie <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(1 <span class=\"_ _32\"></span>januari <span class=\"_ _25\"></span>2019). <span class=\"_ _25\"></span>Deze <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _32\"></span>waarde aanpassingen hebb<span class=\"_ _2\"></span>en betrekking <span class=\"_ _2\"></span>op materi\u00ebl<span class=\"_ _2\"></span>e vaste activa,<span class=\"_ _2\"></span> immateri\u00eble<span class=\"_ _2\"></span> activa e<span class=\"_ _2\"></span>n goodwill. De dal<span class=\"_ _2\"></span>ing ten <span class=\"_ _25\"></span>opzichte <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>2022 <span class=\"_ _50\"></span>Pro <span class=\"_ _25\"></span>Forma <span class=\"_ _50\"></span>cijfers <span class=\"_ _25\"></span>(365,0 <span class=\"_ _25\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _25\"></span>wordt <span class=\"_ _50\"></span>verklaard <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>jaarlijkse<span class=\"_ _2\"></span> afschrijvingskost<span class=\"_ _2\"></span>en. De <span class=\"_ _32\"></span>daling <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gesegmenteerde <span class=\"_ _32\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>bedrijfssegm<span class=\"_ _2\"></span>ent <span class=\"_ _32\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>voornamelijk <span class=\"_ _32\"></span>te verklaren <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>afschrijvingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>aanpassingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1c\"></span>nv, <span class=\"_ _50\"></span>aangekocht <span class=\"_ _50\"></span>in 2018. <span class=\"_ _1c\"></span>Op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december <span class=\"_ _0\"></span>2023 <span class=\"_ _50\"></span>bedraagt <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>resterende <span class=\"_ _1c\"></span>netto <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _0\"></span>erke<span class=\"_ _0\"></span>nde <span class=\"_ _1c\"></span>klantenlijst<span class=\"_ _26\"></span> 52,8 miljoen EU<span class=\"_ _2\"></span>R, en de jaarlijkse afs<span class=\"_ _2\"></span>chrijvingen bedra<span class=\"_ _2\"></span>gen -21,1 miljoen EUR.<span class=\"_ _6d\"> </span>8.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bijkomende inf<span class=\"_ _2\"></span>ormatie bet<span class=\"_ _2\"></span>reffende bedrijfskos<span class=\"_ _2\"></span>ten volgens koste<span class=\"_ _2\"></span>nsoort </span></span>Afschrijvingen  op  materi\u00eble  vaste  activa  en <span class=\"_ _4f\"> </span>immateri\u00eble  activa  zijn <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenom<span class=\"_ _2\"></span>en  in <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>volgende rubrieken van de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening:<span class=\"fs0\"> </span>Afschrijvingen op materi\u00eble vaste activa Afschrijvingen op immateri\u00eble activa Totaal (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Kostprijs v<span class=\"_ _2\"></span>erkopen -119,9  -102,3  -118,7  -63,1  -21,7  -63,4  -183,0  -124,0  -182,1  Administrat<span class=\"_ _2\"></span>ieve kosten -8,9  -6,2  -8,8  -0,5  -0,3  -0,6  -9,5  -6,5  -9,4  Verkoop- en marketingko<span class=\"_ _2\"></span>sten -1,0  -0,2  -0,3  -4,5  -3,4  -3,4  -5,5  -3,6  -3,7  Overige bedrijfso<span class=\"_ _2\"></span>pbrengsten en -kosten 5 -0,7  -0,6  -0,7  - - - -0,7  -0,6  -0,7  Totaal 11/13 -130,5  -109,3  -128,5  -68,1  -25,4  -67,3  -198,7  -134,7  -195,8  De <span class=\"_ _1b\"> </span>volgende <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _1e\"> </span>waardeverminderingen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>materi\u00eble <span class=\"_ _1e\"> </span>vaste <span class=\"_ _1b\"> </span>activa, <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>en goodwill <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1f\"> </span>o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende <span class=\"_ _1f\"> </span>elementen <span class=\"_ _1f\"> </span>(toelichting <span class=\"_ _1f\"> </span>6 <span class=\"_ _20\"> </span>- <span class=\"_ _20\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende<span class=\"_ _2\"></span> elementen):<span class=\"fs0\"> </span>Bijzondere waardeverminderingen (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 11<span class=\"ls0\"> </span>- -37,0  -37,0  Goodwill - -0,6  -9,7  Totaal 6 0,0  -37,6  -46,7  De <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>afschrijvingen en <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>bedragen <span class=\"_ _0\"></span>-198,7 miljoen <span class=\"_ _0\"></span>EUR, in vergelijking <span class=\"_ _2\"></span>met -172,<span class=\"_ _2\"></span>4 miljoen EUR<span class=\"_ _2\"></span> in 2022 (to<span class=\"_ _2\"></span>elichting 11 - <span class=\"_ _2\"></span>Materi\u00eble vaste<span class=\"_ _2\"></span> activa, toelich<span class=\"_ _2\"></span>ting 12<span class=\"_ _2\"></span> - Goodwill en toelichtin<span class=\"_ _2\"></span>g 13 - Immateri<span class=\"_ _2\"></span>\u00eble activa). Picanol <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>olledig<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _31\"> </span>januari <span class=\"_ _31\"> </span>2023. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>bruto <span class=\"_ _1e\"> </span>boek<span class=\"_ _2\"></span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>re\u00eble waarde <span class=\"_ _1e\"> </span>aanpassingen,<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>erkend <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>januari <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>afronding <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>acquisitie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group, bedroeg +3<span class=\"_ _2\"></span>63,9 miljo<span class=\"_ _2\"></span>en EUR. <span class=\"_ _2\"></span>De afschrijvingen <span class=\"_ _26\"></span>van deze aanp<span class=\"_ _2\"></span>assingen bedragen <span class=\"_ _2\"></span>-46,7 <span class=\"_ _2\"></span>miljoen EUR in<span class=\"_ _26\"></span> 2023 waarvan -5,6 miljoen EUR op materi\u00eble vaste act<span class=\"_ _2\"></span>iva en <span class=\"_ _0\"></span>-41,2 miljoen EUR op immateri\u00eble<span class=\"_ _2\"></span> activa (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). Bijzondere waarde<span class=\"_ _2\"></span>vermindering<span class=\"_ _2\"></span>en in 2022 (-37,6 milj<span class=\"_ _2\"></span>oen EUR) waren ger<span class=\"_ _2\"></span>elateerd aan de go<span class=\"_ _2\"></span>odwill en materi\u00eble <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>aste <span class=\"_ _25\"></span>activa <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>(bedrijfssegment <span class=\"_ _25\"></span>T-Power). <span class=\"_ _25\"></span>Op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>dece<span class=\"_ _2\"></span>mber <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>heeft <span class=\"_ _32\"></span>de berekening <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bedrijfswaarde <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgenererende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _1d\"> </span>niet <span class=\"_ _29\"> </span>geleid <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>een<span class=\"_ _2\"></span> terugname <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>eerder <span class=\"_ _0\"></span>erkende <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>kasst<span class=\"_ _0\"></span>romen zijn <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juni <span class=\"_ _0\"></span>2026 gegarandeerd <span class=\"_ _25\"></span>door <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>huidige <span class=\"_ _32\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _25\"></span>met <span class=\"_ _31\"></span>RWE, <span class=\"_ _32\"></span>terwijl <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>kasstromen <span class=\"_ _25\"></span>na <span class=\"_ _32\"></span>juni <span class=\"_ _32\"></span>2026 meer <span class=\"_ _1e\"> </span>onzeker <span class=\"_ _31\"> </span>zijn <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>negatieve <span class=\"_ _1e\"> </span>impact <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>economische <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>concurrenti\u00eble <span class=\"_ _31\"> </span>factoren <span class=\"_ _1e\"> </span>op <span class=\"_ _1e\"> </span>de huidige toekomst<span class=\"_ _2\"></span>verwachtingen.<span class=\"_ _6d\"> </span>11.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Materi\u00eble vaste ac<span class=\"_ _2\"></span>tiva </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 571,0  1.607,6  189,8  75,6  2.443,9   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 120,1  241,0  16,0  13,0  390,2   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,8  - - 0,9   - aanschaffi<span class=\"_ _2\"></span>ngen 23,7  23,7  3,9  125,8  177,1   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 7,3  0,8  18,4  - 26,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -47,3  -19,6  -26,9  - -93,8   - overboek<span class=\"_ _2\"></span>ingen 4,7  49,4  5,8  -60,3  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -8,6  -9,0  -1,8  -1,4  -20,6  Op 31 december 2<span class=\"_ _2\"></span>023 671,0  1.894,7  205,3  152,7  2.923,6  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -333,9  -1.101,4  -119,9  0,0  -1.555,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -35,9  -140,6  -10,9  - -187,3   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -23,3  -82,1  -25,1  - -130,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 47,1  19,3  26,8  - 93,2   - omrekeningsv<span class=\"_ _2\"></span>erschillen 2,6  8,6  1,1  - 12,3  Op 31 december 2<span class=\"_ _2\"></span>023 -343,4  -1.296,2  -127,9  0,0  -1.767,5  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 237,1  506,2  69,9  75,6  888,7  Op 31 december 2<span class=\"_ _2\"></span>023 327,5  598,5  77,3  152,7  1.156,1  2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 536,8  1.513,4  195,1  69,9  2.315,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 5,4  1,1  0,1  0,2  6,8   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,6  - - 0,7   - aanschaffi<span class=\"_ _2\"></span>ngen 6,4  22,4  1,9  82,2  112,8   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 5,7  2,3  9,7  - 17,7   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -3,0  -2,7  -27,7  - -33,5   - overboek<span class=\"_ _2\"></span>ingen 13,1  54,0  8,0  -75,6  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 6,7  16,5  2,6  -1,1  24,7  Op 31 december 2<span class=\"_ _2\"></span>022 571,0  1.607,6  189,8  75,6  2.443,9  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -313,2  -993,0  -122,5  0,0  -1.428,7   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -20,0  -66,6  -22,7  - -109,3   - bijzondere waar<span class=\"_ _2\"></span>deverminder<span class=\"_ _2\"></span>ingen  (toelicht<span class=\"_ _2\"></span>ing 6/8) - -37,0  - - -37,0   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 2,9  2,5  27,1  - 32,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -3,5  -7,3  -1,9  - -12,7  Op 31 december 2<span class=\"_ _2\"></span>022 -333,9  -1.101,4  -119,9  0,0  -1.555,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 223,6  520,4  72,6  69,9  886,6  Op 31 december 2<span class=\"_ _2\"></span>022 237,1  506,2  69,9  75,6  888,7<span class=\"_ _6d\"> </span>De investeringen in materi\u00eble vaste <span class=\"_ _0\"></span>activa bedragen 177,1 miljoen EUR (2022: 112,8 miljoen <span class=\"_ _1c\"></span>EUR) en worden per bedrijfss<span class=\"_ _2\"></span>egment weergeg<span class=\"_ _2\"></span>even in toelichti<span class=\"_ _2\"></span>ng 3 - Gesegmenteerde<span class=\"_ _2\"></span> informatie. De <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>consolidatiekring<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verworven <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(88,0 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundige <span class=\"_ _0\"></span>aanpassingen dewelke <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>op Tessenderlo <span class=\"_ _31\"></span>Group <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>1 <span class=\"_ _1e\"> </span>januari <span class=\"_ _32\"></span>2019 <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>vanaf <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>(114,9 miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Acquisities <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>aanpassingen hebben betrekking<span class=\"_ _2\"></span> op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble  waarde  aanpassingen  op  terreinen  (48,5  miljoen  EUR),  voornamelijk<span class=\"_ _2\"></span>  binnen  Akiolis </span></span>(segment Bio-valoriz<span class=\"_ _2\"></span>ation) en terreinen in B<span class=\"_ _2\"></span>elgi\u00eb (niet-<span class=\"_ _2\"></span>toegewezen).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble waarde aanpassing<span class=\"_ _2\"></span>en op gebouwen (7,3 miljoe<span class=\"_ _2\"></span>n EUR), voornamelijk binne<span class=\"_ _2\"></span>n DYKA Group </span></span>(segment <span class=\"_ _1c\"></span>Industrial<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>verwachtte <span class=\"_ _1c\"></span>gebruiksdu<span class=\"_ _2\"></span>ur <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>initieel <span class=\"_ _0\"></span>ingeschat <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>20 <span class=\"_ _1c\"></span>jaar (tot 2038) en de bijh<span class=\"_ _2\"></span>orende jaarlijks<span class=\"_ _2\"></span>e afschrijvingen b<span class=\"_ _2\"></span>edragen -0,5 miljoen EU<span class=\"_ _2\"></span>R. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _20\"> </span>aanpassing<span class=\"_ _2\"></span>en <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>installaties, <span class=\"_ _1f\"> </span>machines <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>uitrusting <span class=\"_ _29\"> </span>(59,1 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR), </span></span>voornamelijk <span class=\"_ _50\"></span>binnen <span class=\"_ _25\"></span>Crop <span class=\"_ _50\"></span>Vitality <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Agro). <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>verwachtte <span class=\"_ _50\"></span>gebruiksduur <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>initieel ingeschat <span class=\"_ _1c\"></span>tussen <span class=\"_ _0\"></span>10 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>20 <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _1c\"></span>2028 <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>2038) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _0\"></span>afschrijvingen bedragen -5,1 <span class=\"_ _2\"></span>miljoen EUR.  De meerderheid <span class=\"_ _2\"></span>van de investeringsui<span class=\"_ _2\"></span>tgaven heeft b<span class=\"_ _2\"></span>etrekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>aankoop <span class=\"_ _0\"></span>van, <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>verdere <span class=\"_ _1c\"></span>investeringen <span class=\"_ _0\"></span>in, <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>onroerend <span class=\"_ _0\"></span>goed <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productie-activa <span class=\"_ _1c\"></span>van </span></span>een <span class=\"_ _1f\"> </span>voormalig <span class=\"_ _20\"> </span>Spaans <span class=\"_ _1f\"> </span>renderingbedrijf <span class=\"_ _1f\"> </span>(Ribera <span class=\"_ _1f\"> </span>d'Ondara, <span class=\"_ _20\"> </span>Lleida, <span class=\"_ _1f\"> </span>Spanje) <span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _20\"> </span>Bio-<span class=\"_ _6d\"> </span>valorization<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>producti<span class=\"_ _2\"></span>e-activa <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fabriek <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>viscollageenpeptiden <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Hainan <span class=\"_ _50\"></span>(China) </span></span>door PB Leiner (Hain<span class=\"_ _2\"></span>an) Biotechnol<span class=\"_ _2\"></span>ogy Co. Ltd. (segment Bio-valoriz<span class=\"_ _2\"></span>ation<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>pende <span class=\"_ _26\"></span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Thio-<span class=\"ls1a\">Sul\u00ae</span>-fabriek <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Geleen <span class=\"_ _26\"></span>(Nederland, <span class=\"_ _26\"></span>segment <span class=\"_ _26\"></span>Agro<span class=\"ls2c\">) </span></span></span>en in <span class=\"_ _2\"></span>een nieuwe <span class=\"_ _2\"></span>fabriek v<span class=\"_ _2\"></span>oor de produ<span class=\"_ _2\"></span>ctie <span class=\"_ _2\"></span>van liquide mests<span class=\"_ _2\"></span>toffen en <span class=\"_ _2\"></span>industri\u00eble <span class=\"_ _2\"></span>producten in<span class=\"_ _26\"></span> Defiance <span class=\"_ _56\"></span>(Verenigde <span class=\"_ _26\"></span>Staten) <span class=\"_ _56\"></span>(bedrijfssegmenten <span class=\"_ _56\"></span>Agro <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions). <span class=\"_ _56\"></span>Naar <span class=\"_ _26\"></span>verwachting zullen de fabriek<span class=\"_ _2\"></span>en respectievelijk <span class=\"_ _2\"></span>midden 2024 en ein<span class=\"_ _2\"></span>d 2024 operation<span class=\"_ _2\"></span>eel zijn. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>lopende <span class=\"_ _1e\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>nieuw <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _31\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>Ieper <span class=\"_ _1b\"> </span>(Belgi\u00eb,<span class=\"_ _2\"></span> </span></span>segment Machines <span class=\"_ _2\"></span>&amp; Technologies<span class=\"ls2a\">).<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Investeringen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een ni<span class=\"_ _2\"></span>euwe <span class=\"_ _26\"></span>installatie <span class=\"_ _26\"></span>voor g<span class=\"_ _2\"></span>asificatie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>categorie <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>leesme<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Saint<span class=\"_ _0\"></span>-Langis </span></span>(Frankrijk) <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>Akiolis <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Bio-valorizati<span class=\"_ _2\"></span>on) <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>nieuwe <span class=\"_ _50\"></span>productielijn <span class=\"_ _1c\"></span>voor organische mestst<span class=\"_ _2\"></span>offen in V\u00e9n\u00e9roll<span class=\"_ _2\"></span>es (Frankrijk) door<span class=\"_ _2\"></span> Violleau (segment Agr<span class=\"_ _2\"></span>o<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verdere <span class=\"_ _1f\"> </span>investeringen <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>verbeteringen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>productie-effici\u00ebntie, <span class=\"_ _1f\"> </span>evenals <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>activa <span class=\"_ _1f\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> distributieketen bi<span class=\"_ _2\"></span>nnen DYKA Group<span class=\"_ _2\"></span> (segment Industrial Soluti<span class=\"_ _2\"></span>ons<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>vervanging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>uitrusti<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>voertuigen, <span class=\"_ _1e\"> </span>die <span class=\"_ _31\"> </span>voorheen <span class=\"_ _1e\"> </span>geleased <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>nu <span class=\"_ _1e\"> </span>worden </span></span>aangekocht. In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en terugname<span class=\"_ _2\"></span>s van bijzondere waarde<span class=\"_ _2\"></span>verminderingen zijn<span class=\"_ _2\"></span> verwerkt. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 2023 <span class=\"_ _2\"></span>en 2022. Zowel <span class=\"_ _1e\"> </span>de  mat<span class=\"_ _2\"></span>eri\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>(Tessenderlo, <span class=\"_ _1b\"> </span>Belgi\u00eb) <span class=\"_ _1e\"> </span>als  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an Tessenderlo Kerley, Inc.<span class=\"_ _2\"></span> in Phoenix (Arizona, Verenigde Staten)<span class=\"_ _2\"></span> zijn als zekerheid in pand gegeven ter dekking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>verplichtingen. <span class=\"_ _26\"></span>Deze hebb<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>nettobo<span class=\"_ _2\"></span>ekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>respec<span class=\"_ _2\"></span>tievelijk <span class=\"_ _26\"></span>154,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR en 11,7 miljoen EUR <span class=\"_ _2\"></span>op 31 december <span class=\"_ _2\"></span>2023<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span> De <span class=\"_ _0\"></span>nettoboekwaarde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>afschrijvingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>u<span class=\"_ _2\"></span>se\u2019 <span class=\"_ _0\"></span>activa, <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>categorie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>vast actief, kan als v<span class=\"_ _2\"></span>olgt samengevat w<span class=\"_ _2\"></span>orden in onderstaand<span class=\"_ _2\"></span>e tabel: Netto boekwaarde van de 'Right-<span class=\"ls67\">of</span>-<span class=\"_ _6d\"> </span>use' activa Afschrijvingskosten op de 'Right-<span class=\"_ _6d\"> </span>of<span class=\"ls0\">-use' activa</span><span class=\"ls0\"> </span> <span class=\"fc1\">(Miljoen EUR)</span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Terreinen <span class=\"_ _2\"></span>en gebouwen 22,4  21,4  21,5  6,2  5,9  6,2  Installat<span class=\"_ _2\"></span>ies, machines en ui<span class=\"_ _2\"></span>trusting 2,5  3,7  3,7  2,0  1,9  1,9  Meubilai<span class=\"_ _2\"></span>r en rollend mater<span class=\"_ _2\"></span>ieel 30,4  23,0  25,4  12,7  12,6  13,8  Totaal 55,3  48,2  50,5  20,9  20,3  21,9  De <span class=\"_ _0\"></span>nettoboekwaarde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 activa <span class=\"_ _0\"></span>per bedrijfssegment <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>teruggevond<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>in onderstaande tabel<span class=\"_ _2\"></span>:<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Agro 16,0  11,9  11,9  Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>7,2  8,6  8,6  Industrial<span class=\"_ _2\"></span> Solutions 24,0  22,2  22,2  Machines <span class=\"_ _2\"></span>&amp; Technologies 2,9  - 2,4  T-Power 0,0  0,0  0,0  Niet toegewezen 5,1  5,5  5,5  Tessenderlo Group<span class=\"_ _2\"></span> 55,3  48,2  50,5  De <span class=\"_ _2b\"> </span>leaseovereenk<span class=\"_ _2\"></span>omsten <span class=\"_ _30\"> </span>bestaan <span class=\"_ _2b\"> </span>voornamelijk <span class=\"_ _30\"> </span>uit <span class=\"_ _2b\"> </span>te<span class=\"_ _0\"></span>rreinen <span class=\"_ _30\"> </span>en <span class=\"_ _2b\"> </span>gebouwen <span class=\"_ _30\"> </span>(voornamelijk<span class=\"_ _2\"></span> verkoopkantoren <span class=\"_ _1b\"> </span>binnen  het  seg<span class=\"_ _2\"></span>ment  Industrial  So<span class=\"_ _2\"></span>lutions,  het  Aki<span class=\"_ _2\"></span>olis  hoofdkanto<span class=\"_ _2\"></span>or  in  Le <span class=\"_ _1b\"> </span>Mans (Frankrijk) <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>Bio-valorization <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>hoofdkantoor <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Brussel <span class=\"_ _1c\"></span>(Belgi\u00eb) <span class=\"_ _50\"></span>binnen <span class=\"_ _1c\"></span>Niet toegewezen), <span class=\"_ _38\"> </span>een <span class=\"_ _38\"> </span>groot <span class=\"_ _38\"> </span>aantal <span class=\"_ _28\"> </span>vrachtwagens<span class=\"_ _2\"></span> <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>treinwagons<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>(voorna<span class=\"_ _2\"></span>melijk <span class=\"_ _38\"> </span>binnen <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> bedrijfssegmenten Agr<span class=\"_ _2\"></span>o en Bio-valorizati<span class=\"_ _2\"></span>on), alsook bedrijfswagens. <span class=\"_ _2\"></span> De <span class=\"_ _3a\"> </span>leaseperiode<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>wordt <span class=\"_ _3a\"> </span>door <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _2c\"> </span>beschouwd <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>niet<span class=\"_ _0\"></span>-opzegbare <span class=\"_ _2c\"> </span>periode <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _35\"> </span>samen <span class=\"_ _35\"> </span>met <span class=\"_ _35\"> </span>periodes<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>waarvoor <span class=\"_ _35\"> </span>een <span class=\"_ _35\"> </span>optie <span class=\"_ _35\"> </span>tot <span class=\"_ _35\"> </span>verlengin<span class=\"_ _2\"></span>g <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _32\"></span>bestaa<span class=\"_ _2\"></span>t, <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>redelijk<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitgeoefend, <span class=\"_ _25\"></span>of periodes <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenkomst <span class=\"_ _0\"></span>bestaat, <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>redelijk zeker <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>optie <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>uitgeo<span class=\"_ _2\"></span>efend. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>gebruik <span class=\"_ _26\"></span>gemaakt <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>inschattingen bij het b<span class=\"_ _26\"></span>eoordelen of he<span class=\"_ _2\"></span>t redelijk <span class=\"_ _2\"></span>zeker i<span class=\"_ _2\"></span>s dat<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>optie tot <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erlenging<span class=\"_ _2\"></span> uitgeoefend<span class=\"_ _2\"></span> zal <span class=\"_ _2\"></span>worden. Hi<span class=\"_ _2\"></span>erbij heeft <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>releva<span class=\"_ _2\"></span>nte <span class=\"_ _32\"></span>factoren, <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>voordeel <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>vormen <span class=\"_ _32\"></span>om <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>tot verlenging <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>oefenen, <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overweging <span class=\"_ _1c\"></span>genomen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>belangrijkste <span class=\"_ _1c\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _0\"></span>met <span class=\"_ _50\"></span>een geschatte <span class=\"_ _20\"> </span>resterende <span class=\"_ _27\"> </span>looptijd <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>meer <span class=\"_ _20\"> </span>dan <span class=\"_ _27\"> </span>5 <span class=\"_ _27\"> </span>jaar <span class=\"_ _20\"> </span>hebben <span class=\"_ _27\"> </span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de verkoopkantoren <span class=\"_ _1b\"> </span>bij  Indus<span class=\"_ _2\"></span>trial  Soluti<span class=\"_ _2\"></span>ons  (gewogen <span class=\"_ _1e\"> </span>gemiddelde  looptijd  van <span class=\"_ _1e\"> </span>12  jaar),  het  Aki<span class=\"_ _2\"></span>olis hoofdkantoor (resterende loo<span class=\"_ _0\"></span>ptijd van <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>jaar) en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Brussels <span class=\"_ _0\"></span>hoofdkantoor (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 5 <span class=\"_ _0\"></span>jaar) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>leasen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>binnenvaarttanker<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>binnen <span class=\"_ _0\"></span>Industrial <span class=\"_ _0\"></span>Solutions (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 6 <span class=\"_ _1c\"></span>jaar),<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huur <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>terreinen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>Agro <span class=\"_ _1c\"></span>(gewogen <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>looptijd van <span class=\"_ _1c\"></span>29 <span class=\"_ _0\"></span>jaar). <span class=\"_ _1c\"></span>Zie toelichting 26  <span class=\"ls0\">- <span class=\"_ _33\"> </span>Financi\u00eble  instrumenten  voo<span class=\"_ _0\"></span>r  de <span class=\"_ _33\"> </span>contractuele  vervaldagen <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de  leaseschulden,  inclusief </span>interestbetalingen.<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>de bruto <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _2\"></span>-22,4 <span class=\"_ _26\"></span>miljoen EUR <span class=\"_ _26\"></span>(2022: -<span class=\"_ _2\"></span>21,8 <span class=\"_ _2\"></span>miljoen EUR), <span class=\"_ _1b\"> </span>welke  -1<span class=\"_ _2\"></span>,7 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR  in<span class=\"_ _2\"></span>terestkosten <span class=\"_ _1e\"> </span>omvatten  (20<span class=\"_ _2\"></span>22:  -1,1 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1b\"> </span>EUR) <span class=\"_ _1b\"> </span>(toelichting <span class=\"_ _1e\"> </span>9  - Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>afschrijvingen, <span class=\"_ _26\"></span>op line<span class=\"_ _2\"></span>aire <span class=\"_ _26\"></span>basis <span class=\"_ _26\"></span>erkend <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>de l<span class=\"_ _2\"></span>easeperiode <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _26\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gebruiksduur <span class=\"_ _26\"></span>van h<span class=\"_ _26\"></span>et acti<span class=\"_ _2\"></span>ef indien deze laatste <span class=\"_ _2\"></span>korter is, bedragen -<span class=\"_ _2\"></span>20,9 miljoen EUR (2<span class=\"_ _2\"></span>022: -20,3 miljoen EU<span class=\"_ _2\"></span>R). De <span class=\"_ _1f\"> </span>groep <span class=\"_ _1f\"> </span>koos <span class=\"_ _1f\"> </span>ervoor <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>geen <span class=\"_ _1f\"> </span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _29\"> </span>actief <span class=\"_ _1f\"> </span>of <span class=\"_ _20\"> </span>leaseverplichting <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>te <span class=\"_ _1f\"> </span>nemen <span class=\"_ _1f\"> </span>voor leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _50\"></span>waarvan <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>onderliggend <span class=\"_ _25\"></span>actief <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>lage <span class=\"_ _25\"></span>waarde <span class=\"_ _50\"></span>heeft, <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _50\"></span>IT<span class=\"_ _0\"></span>- <span class=\"_ _25\"></span>en kantooruitrusting, <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>voor <span class=\"_ _53\"> </span>leaseovere<span class=\"_ _2\"></span>enkomsten <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>korte <span class=\"_ _35\"> </span>duur. <span class=\"_ _35\"> </span>De <span class=\"_ _53\"> </span>kosten <span class=\"_ _53\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _38\"> </span>waarvan <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>onderliggend <span class=\"_ _51\"> </span>actief <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>lage <span class=\"_ _38\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _38\"> </span>heeft <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>v<span class=\"_ _0\"></span>an leaseovereenko<span class=\"_ _2\"></span>msten van kort<span class=\"_ _2\"></span>e duur zijn niet signifi<span class=\"_ _2\"></span>cant. 13.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Immateri\u00eble activa </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 95,3  18,2  205,1  27,8  346,3   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 0,6  2,7  386,6  39,3  429,2   - aanschaffi<span class=\"_ _2\"></span>ngen 0,3  0,4  0,6  0,1  1,4   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - 2,8  2,8   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -0,0  -0,0  - -0,0  -0,1   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,5  - -0,0  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,7  0,0  -7,7  -5,8  -16,1  Op 31 december 2<span class=\"_ _2\"></span>023 93,6  21,7  584,6  64,2  764,1  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -70,8  -16,9  -128,5  -23,3  -239,4   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -0,2  -2,2  -154,7  -21,5  -178,6   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -4,0  -0,9  -60,3  -3,0  -68,1   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 0,0  0,0  - - 0,1   - omrekeningsv<span class=\"_ _2\"></span>erschillen 1,9  0,1  4,1  2,8  8,8  Op 31 december 2<span class=\"_ _2\"></span>023 -73,0  -20,0  -339,3  -44,9  -477,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 24,5  1,3  76,6  4,5  107,0  Op 31 december 2<span class=\"_ _2\"></span>023 20,5  1,7  245,4  19,2  286,9  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur.<span class=\"_ _0\"></span> 2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 71,6  17,4  201,6  27,6  318,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 20,7  - 2,5  - 23,1   - aanschaffi<span class=\"_ _2\"></span>ngen - 0,6  - - 0,6   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - -1,2  -1,2   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - -0,0  - - -0,0   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,3  - 0,1  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 3,0  -0,1  1,0  1,3  5,2  Op 31 december 2<span class=\"_ _2\"></span>022 95,3  18,2  205,1  27,8  346,3  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -65,0  -16,4  -106,1  -21,5  -209,0   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -2,9  -0,6  -21,4  -0,5  -25,4   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - 0,0  - - 0,0   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,8  0,1  -1,0  -1,3  -5,0  Op 31 december 2<span class=\"_ _2\"></span>022 -70,8  -16,9  -128,5  -23,3  -239,4  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 6,6  1,0  95,6  6,1  109,2  Op 31 december 2<span class=\"_ _2\"></span>022 24,5  1,3  76,6  4,5  107,0  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur<span class=\"_ _6d\"> </span>.<span class=\"_ _0\"></span> De <span class=\"_ _0\"></span>investeringsui<span class=\"_ _2\"></span>tgaven in im<span class=\"_ _0\"></span>materi\u00eble activa wordt per <span class=\"_ _0\"></span>bedrijfssegment weerge<span class=\"_ _2\"></span>geven <span class=\"_ _0\"></span>in toelichting 3 <span class=\"ls0\">- Geseg<span class=\"_ _2\"></span>menteerde informatie. </span>De <span class=\"_ _37\"> </span>wijziging <span class=\"_ _2c\"> </span>in <span class=\"_ _37\"> </span>consolidatiekring <span class=\"_ _3a\"> </span>(250,6 <span class=\"_ _3a\"> </span>miljoen <span class=\"_ _3a\"> </span>EUR) <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>voornamelijk <span class=\"_ _2c\"> </span>gerelateerd <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>de boekhoudkundig<span class=\"_ _2\"></span>e aanpassi<span class=\"_ _2\"></span>ngen <span class=\"_ _2\"></span>dewelke <span class=\"_ _26\"></span>werden erke<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op datum<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>initi\u00eble consolidatie van Tessenderlo Group o<span class=\"_ _0\"></span>p 1 <span class=\"_ _0\"></span>januari 2019 <span class=\"_ _0\"></span>en opgenomen door <span class=\"_ _0\"></span>Tess<span class=\"_ _0\"></span>enderlo Group vanaf 2023 <span class=\"_ _1c\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _1c\"></span>Acquisities<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _0\"></span>hebben betrekking op klantenlijsten (231,9 m<span class=\"_ _0\"></span>iljoen EUR) en <span class=\"_ _0\"></span>overige immateri\u00eble activa (handelsmerken voor 15,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>Crop <span class=\"_ _1c\"></span>V<span class=\"_ _0\"></span>itality <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>NovaSource <span class=\"_ _1c\"></span>(segment <span class=\"_ _0\"></span>Agro), <span class=\"_ _1c\"></span>PB <span class=\"_ _1c\"></span>Leiner <span class=\"_ _1c\"></span>(segment Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>DYKA <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Industrial <span class=\"_ _25\"></span>Solutions). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verwachtte <span class=\"_ _25\"></span>gebruiksduur <span class=\"_ _25\"></span>werd initieel <span class=\"_ _26\"></span>geschat <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>10 ja<span class=\"_ _2\"></span>ar <span class=\"_ _2\"></span>(tot <span class=\"_ _26\"></span>2028) <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>8 -<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Bijkomende <span class=\"_ _26\"></span>informatie <span class=\"_ _26\"></span>betreffende <span class=\"_ _26\"></span>bedrijfskosten volgens kostenso<span class=\"_ _2\"></span>ort). De investeringsuitgav<span class=\"_ _2\"></span>en in 2023 <span class=\"_ _0\"></span>hebben voornamelijk betrek<span class=\"_ _2\"></span>king op de overname van <span class=\"_ _0\"></span>de marketing- en <span class=\"_ _1c\"></span>verkoopactivi<span class=\"_ _2\"></span>teiten <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>ammoniumthiosulfaat <span class=\"_ _0\"></span>(ATS) <span class=\"_ _1c\"></span>meststoffen, <span class=\"_ _0\"></span>geproduceerd <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Esseco <span class=\"_ _1c\"></span>Srl (onderdeel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Esseco <span class=\"_ _0\"></span>Group) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Trecate, <span class=\"_ _1c\"></span>Itali\u00eb. D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>overeenkomst <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>maart <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>operationeel, en <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>eststoffen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Ke<span class=\"_ _0\"></span>rley <span class=\"_ _1c\"></span>International <span class=\"_ _0\"></span>(segment <span class=\"_ _50\"></span>Agro) op de markt gebrach<span class=\"_ _2\"></span>t. De jaarlijkse afschrij<span class=\"_ _2\"></span>vingskosten op de <span class=\"_ _2\"></span>klantenlijsten kun<span class=\"_ _2\"></span>nen voornamelijk verkla<span class=\"_ _2\"></span>ard worden door: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>afschrijvingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>boekhoudkundige <span class=\"_ _31\"> </span>aanpassingen <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>werden <span class=\"_ _1e\"> </span>erkend <span class=\"_ _31\"></span>door <span class=\"_ _1e\"> </span>Picanol </span></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>019, <span class=\"_ _56\"></span>zoals <span class=\"_ _26\"></span>hierboven <span class=\"_ _56\"></span>beschreven <span class=\"_ _26\"></span>(-38,7 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>afschrijving <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _1c\"></span>(-21,1 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>werd </span></span>erkend in <span class=\"_ _0\"></span>2018, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop van <span class=\"_ _0\"></span>T-Power <span class=\"_ _0\"></span>nv, voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag van <span class=\"_ _0\"></span>163,7 miljoen <span class=\"_ _0\"></span>EUR. <span class=\"_ _0\"></span>Deze vertegenwoordig<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>een <span class=\"_ _2\"></span>tollingo<span class=\"_ _2\"></span>vereenkomst, <span class=\"_ _56\"></span>afgesloten <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>RWE <span class=\"_ _26\"></span>groep, voor <span class=\"_ _0\"></span>een periode van <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>jaar (t<span class=\"_ _0\"></span>ot juni <span class=\"_ _0\"></span>2026) voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>volledige capaciteit v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>centrale. Deze klantenlijst <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>afgeschr<span class=\"_ _2\"></span>even <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tollingovereenkomst <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>is als zekerheid in pan<span class=\"_ _2\"></span>d gegeven ter de<span class=\"_ _2\"></span>kking van verplic<span class=\"_ _2\"></span>htingen. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 20<span class=\"_ _2\"></span>23 en 2022. De overige i<span class=\"_ _2\"></span>mmateri\u00eble ac<span class=\"_ _2\"></span>tiva met<span class=\"_ _2\"></span> een bepaalde<span class=\"_ _2\"></span> gebruiksduu<span class=\"_ _2\"></span>r bestaan voorna<span class=\"_ _2\"></span>melijk uit aang<span class=\"_ _26\"></span>ekochte emissierechten <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, <span class=\"_ _0\"></span>knowhow, <span class=\"_ _0\"></span>productlabels, <span class=\"_ _0\"></span>handelsmerken <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>gebruiksrechten op terreinen. De produ<span class=\"_ _2\"></span>ctlabels en kn<span class=\"_ _2\"></span>owhow worden afg<span class=\"_ _2\"></span>eschreven op lineaire basis<span class=\"_ _26\"></span> ov<span class=\"_ _0\"></span>er 10 tot 20 <span class=\"_ _2\"></span>jaar.  De <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>beweging <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>emissierechten <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>+2,8 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _1f\"> </span>(2022: <span class=\"_ _20\"> </span>-1,2 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR) <span class=\"_ _1f\"> </span>heeft voornamelijk <span class=\"_ _1c\"></span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erworven <span class=\"_ _0\"></span>emissierechten <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>emissies <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>producten <span class=\"_ _1c\"></span>blootgesteld aan <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>CO2 <span class=\"_ _25\"></span>weglekrisico <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>dekken. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>netto <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>emissierechten <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>immateri\u00eble activa bedraagt <span class=\"_ _2\"></span>3,7 miljoen EUR per 3<span class=\"_ _2\"></span>1 december 202<span class=\"_ _2\"></span>3 (2022: 0,9 milj<span class=\"_ _2\"></span>oen EUR). In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en de terugna<span class=\"_ _2\"></span>mes van bijzondere <span class=\"_ _2\"></span>waardeverminderingen<span class=\"_ _2\"></span> zijn verwerkt.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Agro Bio-valorization Industrial Solutions 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 796,4  976,8  976,8  730,0  806,8  806,8  712,0  736,5  736,5  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) 2,5  2,3  2,3  3,6  6,9  6,9  3,1  4,0  4,0  Omzet 793,9  974,5  974,5  726,4  799,9  799,9  708,9  732,5  732,5  Adjusted EBIT 9,4  138,7  101,6  10,8  79,2  77,3  47,4  57,9  49,8  Adjusted EBITD<span class=\"_ _2\"></span>A 82,3  173,4  173,4  49,8  114,2  114,2  83,8  85,1  85,1  Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) 10,4% 17,8% 17,8% 6,9% 14,3% 14,3% 11,8% 11,6% 11,6% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 314,1  301,0  301,0  299,2  266,1  266,1  225,5  200,7  200,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a 224,6  - 269,9  13,8  - 16,0  50,4  - 58,5  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 374,7  450,3  450,3  307,4  294,7  294,7  199,9  232,5  232,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>22,8  24,7  24,7  0,8  1,5  1,5  - - - Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - - - - Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - - - - Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - - - - Totaal acti<span class=\"_ _2\"></span>va 936,1  775,9  1.045,8  621,2  562,3  578,2  475,7  433,2  491,7  Gesegmenteer<span class=\"_ _2\"></span>de passiva 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - - - - Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen 18/22 - - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - - - - Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - - - - Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 44,9  44,2  44,2  63,8  35,8  35,8  41,6  31,7  31,7  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or Picanol Gr<span class=\"_ _2\"></span>oup 8 -36,2  -34,8  -34,8  -37,1  -34,9  -34,9  -28,3  -27,1  -27,1  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l Group 8 -36,7  - -37,1  -1,9  - -1,9  -8,1  - -8,1  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen 17<span class=\"ls0\"> </span>-7,7  -7,0  -7,0  -15,3  -0,5  -0,5  -1,4  -2,8  -2,8<span class=\"_ _6d\"> </span>Machines &amp; Technologies T-Power Niet toegewezen Tessenderlo Group 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 622,4  - 734,2  76,7  80,6  80,6  - - - 2.937,5  2.600,7  3.334,9  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) - - - - - - - - - 9,2  13,1  13,1  Omzet 622,4  - 734,2  76,7  80,6  80,6  - - - 2.928,3  2.587,5  3.321,7  Adjusted EBIT 30,3  - 18,3  22,2  24,2  24,2  - - - 120,1  300,1  271,3  Adjusted EBITD<span class=\"_ _2\"></span>A 45,4  - 32,2  57,4  62,2  62,2  - - - 318,7  434,8  467,0  Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) 7,3% - 4,4% 74,8% 77,2% 77,2% - - 10,9% 16,8% 14,1% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol Group 101,2  - 88,8  208,9  244,0  244,0  16,4  16,1  16,1  1.165,4  1.027,8  1.116,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste activa - - - - - - 20,6  - 20,6  309,4  - 365,0  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 173,1  - 221,5  3,4  4,7  4,7  45,4  29,0  29,0  1.103,7  1.011,1  1.232,6  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 3,2  0,6  0,6  3,2  0,6  0,6  Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>- - - - - - - - - 23,6  26,2  26,2  Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - 12,2  10,9  86,0  12,2  10,9  86,0  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - 50,2  18,2  19,5  50,2  18,2  19,5  Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - 70,0  50,0  50,0  70,0  50,0  50,0  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - 177,0  156,1  195,4  177,0  156,1  195,4  Totaal acti<span class=\"_ _2\"></span>va 274,3  - 310,3  212,3  248,7  248,7  395,0  280,8  417,2  2.914,7  2.300,9  3.091,9  Gesegmenteer<span class=\"_ _2\"></span>de passiva 98,0  - 187,4  10,3  8,9  8,9  144,9  146,5  146,5  593,2  564,0  751,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 9,4  11,7  11,7  9,4  11,7  11,7  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - 236,8  265,5  270,8  236,8  265,5  270,8  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 18/22 - - - - - - 0,1  0,1  0,1  0,1  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - 126,5  56,3  148,3  126,5  56,3  148,3  Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - 1.948,7  1.403,2  1.909,6  1.948,7  1.403,2  1.909,6  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 98,0  - 187,4  10,3  8,9  8,9  2.466,4  1.883,4  2.487,0  2.914,7  2.300,9  3.091,9  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 25,9  - 20,7  - - - 2,3  1,7  1,7  178,5  113,4  134,0  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 -15,2  - -13,8  -35,2  -75,6  -75,6  - - - -151,9  -172,4  -186,3  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 - - - - - -9,7  - - - -46,7  - -56,8  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderi<span class=\"_ _2\"></span>ngen 17<span class=\"ls0\"> </span>-4,0  - -4,3  - - - - - - -28,4  -10,3  -14,6<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "Agro Bio-valorization Industrial Solutions 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 796,4  976,8  976,8  730,0  806,8  806,8  712,0  736,5  736,5  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) 2,5  2,3  2,3  3,6  6,9  6,9  3,1  4,0  4,0  Omzet 793,9  974,5  974,5  726,4  799,9  799,9  708,9  732,5  732,5  Adjusted EBIT 9,4  138,7  101,6  10,8  79,2  77,3  47,4  57,9  49,8  Adjusted EBITD<span class=\"_ _2\"></span>A 82,3  173,4  173,4  49,8  114,2  114,2  83,8  85,1  85,1  Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) 10,4% 17,8% 17,8% 6,9% 14,3% 14,3% 11,8% 11,6% 11,6% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 314,1  301,0  301,0  299,2  266,1  266,1  225,5  200,7  200,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a 224,6  - 269,9  13,8  - 16,0  50,4  - 58,5  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 374,7  450,3  450,3  307,4  294,7  294,7  199,9  232,5  232,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>22,8  24,7  24,7  0,8  1,5  1,5  - - - Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - - - - Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - - - - Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - - - - Totaal acti<span class=\"_ _2\"></span>va 936,1  775,9  1.045,8  621,2  562,3  578,2  475,7  433,2  491,7  Gesegmenteer<span class=\"_ _2\"></span>de passiva 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - - - - Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen 18/22 - - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - - - - Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - - - - Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 44,9  44,2  44,2  63,8  35,8  35,8  41,6  31,7  31,7  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or Picanol Gr<span class=\"_ _2\"></span>oup 8 -36,2  -34,8  -34,8  -37,1  -34,9  -34,9  -28,3  -27,1  -27,1  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l Group 8 -36,7  - -37,1  -1,9  - -1,9  -8,1  - -8,1  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen 17<span class=\"ls0\"> </span>-7,7  -7,0  -7,0  -15,3  -0,5  -0,5  -1,4  -2,8  -2,8<span class=\"_ _6d\"> </span>Machines &amp; Technologies T-Power Niet toegewezen Tessenderlo Group 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 622,4  - 734,2  76,7  80,6  80,6  - - - 2.937,5  2.600,7  3.334,9  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) - - - - - - - - - 9,2  13,1  13,1  Omzet 622,4  - 734,2  76,7  80,6  80,6  - - - 2.928,3  2.587,5  3.321,7  Adjusted EBIT 30,3  - 18,3  22,2  24,2  24,2  - - - 120,1  300,1  271,3  Adjusted EBITD<span class=\"_ _2\"></span>A 45,4  - 32,2  57,4  62,2  62,2  - - - 318,7  434,8  467,0  Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) 7,3% - 4,4% 74,8% 77,2% 77,2% - - 10,9% 16,8% 14,1% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol Group 101,2  - 88,8  208,9  244,0  244,0  16,4  16,1  16,1  1.165,4  1.027,8  1.116,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste activa - - - - - - 20,6  - 20,6  309,4  - 365,0  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 173,1  - 221,5  3,4  4,7  4,7  45,4  29,0  29,0  1.103,7  1.011,1  1.232,6  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 3,2  0,6  0,6  3,2  0,6  0,6  Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>- - - - - - - - - 23,6  26,2  26,2  Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - 12,2  10,9  86,0  12,2  10,9  86,0  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - 50,2  18,2  19,5  50,2  18,2  19,5  Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - 70,0  50,0  50,0  70,0  50,0  50,0  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - 177,0  156,1  195,4  177,0  156,1  195,4  Totaal acti<span class=\"_ _2\"></span>va 274,3  - 310,3  212,3  248,7  248,7  395,0  280,8  417,2  2.914,7  2.300,9  3.091,9  Gesegmenteer<span class=\"_ _2\"></span>de passiva 98,0  - 187,4  10,3  8,9  8,9  144,9  146,5  146,5  593,2  564,0  751,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 9,4  11,7  11,7  9,4  11,7  11,7  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - 236,8  265,5  270,8  236,8  265,5  270,8  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 18/22 - - - - - - 0,1  0,1  0,1  0,1  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - 126,5  56,3  148,3  126,5  56,3  148,3  Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - 1.948,7  1.403,2  1.909,6  1.948,7  1.403,2  1.909,6  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 98,0  - 187,4  10,3  8,9  8,9  2.466,4  1.883,4  2.487,0  2.914,7  2.300,9  3.091,9  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 25,9  - 20,7  - - - 2,3  1,7  1,7  178,5  113,4  134,0  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 -15,2  - -13,8  -35,2  -75,6  -75,6  - - - -151,9  -172,4  -186,3  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 - - - - - -9,7  - - - -46,7  - -56,8  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderi<span class=\"_ _2\"></span>ngen 17<span class=\"ls0\"> </span>-4,0  - -4,3  - - - - - - -28,4  -10,3  -14,6<span class=\"_ _6d\"> </span>De <span class=\"_ _2\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gesegmenteerde <span class=\"_ _26\"></span>vaste <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>binnen <span class=\"_ _26\"></span>het s<span class=\"_ _2\"></span>egment <span class=\"_ _2\"></span>Bio-valorizat<span class=\"_ _2\"></span>ion <span class=\"_ _2\"></span>kan <span class=\"_ _26\"></span>voornamelijk verklaard <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>overname <span class=\"_ _25\"></span>van, <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>verdere <span class=\"_ _25\"></span>investeringen <span class=\"_ _25\"></span>in, <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>onroerend <span class=\"_ _32\"></span>goed <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>de productie-<span class=\"ff3\">activa van <span class=\"_ _0\"></span>een voormalig Spaans <span class=\"_ _0\"></span>renderingbedrijf in Ribera <span class=\"_ _0\"></span>d\u2019Ondara <span class=\"_ _0\"></span>(Spanje) doo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>Akiolis </span>Iberia S.L. (toelichting 4 <span class=\"_ _0\"></span>- Acquisities en v<span class=\"_ _0\"></span>erkopen, toelichtin<span class=\"_ _2\"></span>g 11 <span class=\"_ _0\"></span>- Materi\u00eble vaste activa), <span class=\"_ _0\"></span>evenals de aankoop <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>activa <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>productie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>viscollageenpeptiden <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Hainan <span class=\"_ _32\"></span>(China) <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>P<span class=\"_ _0\"></span>B <span class=\"_ _32\"></span>Leiner (Hainan) Biotechnol<span class=\"_ _2\"></span>ogy Co Ltd. (toelich<span class=\"_ _2\"></span>ting 11 - Materi\u00eble <span class=\"_ _2\"></span>vaste activa). De <span class=\"_ _32\"></span>daling <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>gesegmenteerde <span class=\"_ _32\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>bedrijfssegm<span class=\"_ _2\"></span>ent <span class=\"_ _32\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>voornamelijk <span class=\"_ _32\"></span>te verklaren <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>afschrijvingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _50\"></span>aanpassingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1c\"></span>nv, <span class=\"_ _50\"></span>aangekocht <span class=\"_ _50\"></span>in 2018. <span class=\"_ _1c\"></span>Op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december <span class=\"_ _0\"></span>2023 <span class=\"_ _50\"></span>bedraagt <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>resterende <span class=\"_ _1c\"></span>netto <span class=\"_ _1c\"></span>boekwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _0\"></span>erke<span class=\"_ _0\"></span>nde <span class=\"_ _1c\"></span>klantenlijst<span class=\"_ _26\"></span> 52,8 miljoen EU<span class=\"_ _2\"></span>R, en de jaarlijkse afs<span class=\"_ _2\"></span>chrijvingen bedra<span class=\"_ _2\"></span>gen -21,1 miljoen EUR.<span class=\"_ _6d\"> </span>De toenam<span class=\"_ _2\"></span>e van d<span class=\"_ _26\"></span>e gesegmenteerde<span class=\"_ _2\"></span> vaste <span class=\"_ _2\"></span>activa, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>vergelijking m<span class=\"_ _2\"></span>et de <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>ro F<span class=\"_ _2\"></span>orma cijfers,<span class=\"_ _2\"></span> binnen <span class=\"_ _2\"></span>het segment <span class=\"_ _33\"> </span>Machines <span class=\"_ _4f\"> </span>&amp; <span class=\"_ _1d\"> </span>Technologies <span class=\"_ _33\"> </span>heeft <span class=\"_ _33\"> </span>voornamelijk <span class=\"_ _33\"> </span>betrekking  o<span class=\"_ _0\"></span>p <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>bouw <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>een <span class=\"_ _33\"> </span>nieuw hoofdkantoor in I<span class=\"_ _2\"></span>eper (Belgi\u00eb), dat <span class=\"_ _2\"></span>momenteel in aan<span class=\"_ _2\"></span>bouw is. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Agro Bio-valorization Industrial Solutions 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 796,4  976,8  976,8  730,0  806,8  806,8  712,0  736,5  736,5  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) 2,5  2,3  2,3  3,6  6,9  6,9  3,1  4,0  4,0  Omzet 793,9  974,5  974,5  726,4  799,9  799,9  708,9  732,5  732,5  Adjusted EBIT 9,4  138,7  101,6  10,8  79,2  77,3  47,4  57,9  49,8  Adjusted EBITD<span class=\"_ _2\"></span>A 82,3  173,4  173,4  49,8  114,2  114,2  83,8  85,1  85,1  Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) 10,4% 17,8% 17,8% 6,9% 14,3% 14,3% 11,8% 11,6% 11,6% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 314,1  301,0  301,0  299,2  266,1  266,1  225,5  200,7  200,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a 224,6  - 269,9  13,8  - 16,0  50,4  - 58,5  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 374,7  450,3  450,3  307,4  294,7  294,7  199,9  232,5  232,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>22,8  24,7  24,7  0,8  1,5  1,5  - - - Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - - - - Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - - - - Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - - - - Totaal acti<span class=\"_ _2\"></span>va 936,1  775,9  1.045,8  621,2  562,3  578,2  475,7  433,2  491,7  Gesegmenteer<span class=\"_ _2\"></span>de passiva 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - - - - Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen 18/22 - - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - - - - Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - - - - Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 44,9  44,2  44,2  63,8  35,8  35,8  41,6  31,7  31,7  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or Picanol Gr<span class=\"_ _2\"></span>oup 8 -36,2  -34,8  -34,8  -37,1  -34,9  -34,9  -28,3  -27,1  -27,1  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l Group 8 -36,7  - -37,1  -1,9  - -1,9  -8,1  - -8,1  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen 17<span class=\"ls0\"> </span>-7,7  -7,0  -7,0  -15,3  -0,5  -0,5  -1,4  -2,8  -2,8<span class=\"_ _6d\"> </span>Machines &amp; Technologies T-Power Niet toegewezen Tessenderlo Group 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 622,4  - 734,2  76,7  80,6  80,6  - - - 2.937,5  2.600,7  3.334,9  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) - - - - - - - - - 9,2  13,1  13,1  Omzet 622,4  - 734,2  76,7  80,6  80,6  - - - 2.928,3  2.587,5  3.321,7  Adjusted EBIT 30,3  - 18,3  22,2  24,2  24,2  - - - 120,1  300,1  271,3  Adjusted EBITD<span class=\"_ _2\"></span>A 45,4  - 32,2  57,4  62,2  62,2  - - - 318,7  434,8  467,0  Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) 7,3% - 4,4% 74,8% 77,2% 77,2% - - 10,9% 16,8% 14,1% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol Group 101,2  - 88,8  208,9  244,0  244,0  16,4  16,1  16,1  1.165,4  1.027,8  1.116,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste activa - - - - - - 20,6  - 20,6  309,4  - 365,0  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 173,1  - 221,5  3,4  4,7  4,7  45,4  29,0  29,0  1.103,7  1.011,1  1.232,6  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 3,2  0,6  0,6  3,2  0,6  0,6  Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>- - - - - - - - - 23,6  26,2  26,2  Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - 12,2  10,9  86,0  12,2  10,9  86,0  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - 50,2  18,2  19,5  50,2  18,2  19,5  Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - 70,0  50,0  50,0  70,0  50,0  50,0  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - 177,0  156,1  195,4  177,0  156,1  195,4  Totaal acti<span class=\"_ _2\"></span>va 274,3  - 310,3  212,3  248,7  248,7  395,0  280,8  417,2  2.914,7  2.300,9  3.091,9  Gesegmenteer<span class=\"_ _2\"></span>de passiva 98,0  - 187,4  10,3  8,9  8,9  144,9  146,5  146,5  593,2  564,0  751,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 9,4  11,7  11,7  9,4  11,7  11,7  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - 236,8  265,5  270,8  236,8  265,5  270,8  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 18/22 - - - - - - 0,1  0,1  0,1  0,1  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - 126,5  56,3  148,3  126,5  56,3  148,3  Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - 1.948,7  1.403,2  1.909,6  1.948,7  1.403,2  1.909,6  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 98,0  - 187,4  10,3  8,9  8,9  2.466,4  1.883,4  2.487,0  2.914,7  2.300,9  3.091,9  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 25,9  - 20,7  - - - 2,3  1,7  1,7  178,5  113,4  134,0  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 -15,2  - -13,8  -35,2  -75,6  -75,6  - - - -151,9  -172,4  -186,3  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 - - - - - -9,7  - - - -46,7  - -56,8  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderi<span class=\"_ _2\"></span>ngen 17<span class=\"ls0\"> </span>-4,0  - -4,3  - - - - - - -28,4  -10,3  -14,6<span class=\"_ _6d\"> </span>6.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">EBIT aanpassend<span class=\"_ _2\"></span>e elementen </span></span>De <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>EBIT <span class=\"_ _2\"></span>aanpassende <span class=\"_ _26\"></span>elementen <span class=\"_ _26\"></span>tonen <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>netto <span class=\"_ _2\"></span>winst <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>0,5 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>(2022: <span class=\"_ _26\"></span>-12,0 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen EUR). (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Opbrengste<span class=\"_ _2\"></span>n en verliezen uit<span class=\"_ _2\"></span> verkopen 1,2  0,3  Herstruc<span class=\"_ _2\"></span>turering  - -0,3  Bijzondere<span class=\"_ _2\"></span> waardeverminde<span class=\"_ _2\"></span>ringen 8/11 - -37,6  Voorzieningen <span class=\"_ _2\"></span>en geschill<span class=\"_ _2\"></span>en -0,5  13,5  Het verl<span class=\"_ _2\"></span>ies door de afwik<span class=\"_ _2\"></span>keling van het pensi<span class=\"_ _2\"></span>oenplan in Groot-Brittan<span class=\"_ _2\"></span>ni\u00eb 23<span class=\"ls0\"> </span>- -7,3  Aankoop- en ve<span class=\"_ _2\"></span>rkoopoveree<span class=\"_ _2\"></span>nkomst voor elektr<span class=\"_ _2\"></span>iciteit -0,5  21,1  Overige o<span class=\"_ _2\"></span>pbrengsten en ko<span class=\"_ _2\"></span>sten 0,4  -1,6  Totaal 0,5  -12,0  De <span class=\"_ _25\"></span>bijzondere <span class=\"_ _25\"></span>waardeverminderingen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>2022 <span class=\"_ _25\"></span>hebben <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>T<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>Power <span class=\"_ _26\"></span>nv <span class=\"_ _26\"></span>(bedrijfssegment <span class=\"_ _26\"></span>T-Power), <span class=\"_ _26\"></span>waarvoor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bijzondere <span class=\"_ _26\"></span>waardeverminderi<span class=\"_ _26\"></span>ng <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>-37,6 <span class=\"_ _26\"></span>miljoen EUR werd opgeno<span class=\"_ _2\"></span>men op jaareinde 20<span class=\"_ _2\"></span>22.  Voorzieningen <span class=\"_ _2\"></span>en g<span class=\"_ _2\"></span>eschillen<span class=\"_ _2\"></span> (-0,5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _2\"></span>EUR) <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>voornamelij<span class=\"_ _2\"></span>k de <span class=\"_ _2\"></span>impact<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>wijziging <span class=\"_ _2\"></span>van de <span class=\"_ _1e\"> </span>verwachte <span class=\"_ _1e\"> </span>timing <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de  t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _1e\"> </span>kasuitstro<span class=\"_ _2\"></span>men <span class=\"_ _1e\"> </span>om <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>geraa<span class=\"_ _2\"></span>mde <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _1e\"> </span>gedurende <span class=\"_ _1e\"> </span>de periode <span class=\"_ _26\"></span>2024-2054, <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>dekken <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>sanering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>historische <span class=\"_ _26\"></span>bodem- <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>grondwaterverontreinigin<span class=\"_ _2\"></span>g van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>fabrieksterreinen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Belgi\u00eb <span class=\"_ _31\"> </span>(Ham, <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>Vilvoorde<span class=\"_ _2\"></span>) <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>Frankri<span class=\"_ _2\"></span>jk <span class=\"_ _32\"></span>(Loos), <span class=\"_ _31\"></span>terwijl <span class=\"_ _32\"></span>de toegepaste <span class=\"_ _2\"></span>inflatie- en <span class=\"_ _2\"></span>discontovoet<span class=\"_ _2\"></span> stabiel <span class=\"_ _2\"></span>bleven in <span class=\"_ _26\"></span>2023 tegenover <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>022. De<span class=\"_ _2\"></span> 2023 <span class=\"_ _2\"></span>impact b<span class=\"_ _2\"></span>edraagt -2,0 milj<span class=\"_ _2\"></span>oen EUR <span class=\"_ _2\"></span>(2022: <span class=\"_ _2\"></span>+16,7 milj<span class=\"_ _2\"></span>oen EUR)<span class=\"_ _2\"></span> (toelichtin<span class=\"_ _2\"></span>g 24 - V<span class=\"_ _2\"></span>oorzieningen).<span class=\"_ _2\"></span> De <span class=\"_ _2\"></span>overige b<span class=\"_ _2\"></span>estanddelen opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oorziening<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>geschillen <span class=\"_ _26\"></span>hebben <span class=\"_ _2\"></span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>diverse, <span class=\"_ _26\"></span>individueel <span class=\"_ _2\"></span>niet-significante terugnames van v<span class=\"_ _2\"></span>oorzieningen. In <span class=\"_ _1c\"></span>2022 <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Groot-Brittanni\u00eb <span class=\"_ _1c\"></span>opgenomen voor een bedrag <span class=\"_ _2\"></span>van -7,3 miljoen EUR. In dece<span class=\"_ _2\"></span>mber 2022 sloten de beh<span class=\"_ _2\"></span>eerders van het p<span class=\"_ _2\"></span>ensioenplan in <span class=\"_ _2\"></span>Groot-Brittanni\u00eb <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>overeenkomst <span class=\"_ _2\"></span>om alle <span class=\"_ _26\"></span>uitkeringen <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span> garan<span class=\"_ _2\"></span>deren <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>externe <span class=\"_ _2\"></span>verzekering,<span class=\"_ _2\"></span> die z<span class=\"_ _2\"></span>al resul<span class=\"_ _2\"></span>teren in <span class=\"_ _26\"></span>de afwikkeling <span class=\"_ _26\"></span>van alle p<span class=\"_ _2\"></span>ensioenverp<span class=\"_ _2\"></span>lichtingen <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>it pensio<span class=\"_ _2\"></span>enplan. <span class=\"_ _2\"></span>De betaalde premie <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>collectieve <span class=\"_ _0\"></span>lijfrenteverze<span class=\"_ _2\"></span>kering <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>hoger <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>overeenstemmende waarde <span class=\"_ _0\"></span>van de verplichtingen ged<span class=\"_ _2\"></span>ekt door deze <span class=\"_ _2\"></span>verzekering (toeli<span class=\"_ _2\"></span>chting 23 - Personeelsb<span class=\"_ _2\"></span>eloningen). De  impac<span class=\"_ _2\"></span>t  van  een<span class=\"_ _2\"></span>  aanko<span class=\"_ _2\"></span>opovereenkomst <span class=\"_ _1b\"> </span>voor  ele<span class=\"_ _2\"></span>ktriciteit, <span class=\"_ _1b\"> </span>waarvoor  de<span class=\"_ _2\"></span>  vrijstelling <span class=\"_ _1b\"> </span>voor  eig<span class=\"_ _2\"></span>en gebruik <span class=\"_ _26\"></span>(\u201cown<span class=\"ff2\">-</span>use <span class=\"_ _56\"></span>exemption\u201d) <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olgens <span class=\"_ _26\"></span>IAS <span class=\"_ _26\"></span>39 <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>meer <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>toepassing <span class=\"_ _26\"></span>is, <span class=\"_ _26\"></span><span class=\"ff2\">werd <span class=\"_ _26\"></span>gecompenseerd<span class=\"_ _26\"></span> do<span class=\"_ _2\"></span>or </span>een <span class=\"_ _37\"> </span>verkoopovereenkoms<span class=\"_ _2\"></span>t <span class=\"_ _2a\"> </span>v<span class=\"_ _2\"></span>oor <span class=\"_ _2a\"> </span>el<span class=\"_ _2\"></span>ektriciteit, <span class=\"_ _37\"> </span>aangegaan <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>november <span class=\"_ _37\"> </span>2023. <span class=\"_ _2a\"> </span>Aangezi<span class=\"_ _2\"></span>en <span class=\"_ _37\"> </span>de voorwaarden <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>deze <span class=\"_ _1e\"> </span>verkoopovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1e\"> </span>elektriciteit <span class=\"_ _1e\"> </span>gelijkaardig <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>aan  deze<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de aankoopovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>elektriciteit, <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>blootgesteld<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olatiliteit van  de<span class=\"_ _2\"></span>  g<span class=\"_ _2\"></span>as-  en <span class=\"_ _1e\"> </span>elektriciteitsprijzen.<span class=\"_ _2\"></span>  De <span class=\"_ _1e\"> </span>totale  bijdra<span class=\"_ _2\"></span>ge  van<span class=\"_ _2\"></span>  b<span class=\"_ _2\"></span>eide <span class=\"_ _1b\"> </span>overeenkom<span class=\"_ _2\"></span>sten  bedraag<span class=\"_ _26\"></span>t  -4,4 miljoen <span class=\"_ _1e\"> </span>EUR  in <span class=\"_ _1e\"> </span>2023 <span class=\"_ _1e\"> </span>(2022:  +13<span class=\"_ _2\"></span>,3 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1e\"> </span>EUR).  D<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>herwaardering <span class=\"_ _1b\"> </span>aan <span class=\"_ _1b\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van  beide<span class=\"_ _2\"></span> overeenkomsten resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>positieve <span class=\"_ _0\"></span>impact van <span class=\"_ _1c\"></span>+3,8 m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>(2022: +7,8 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR)<span class=\"_ _0\"></span> (toelichting 26 - Financi\u00ebl<span class=\"_ _2\"></span>e instrument<span class=\"_ _2\"></span>en). Overige <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pbrengsten<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>kosten <span class=\"_ _25\"></span>(0,4 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR) <span class=\"_ _25\"></span>betreffen <span class=\"_ _25\"></span>verschillende <span class=\"_ _25\"></span>andere, <span class=\"_ _25\"></span>individu<span class=\"_ _2\"></span>eel <span class=\"_ _25\"></span>niet-<span class=\"_ _6d\"> </span>significante, bestand<span class=\"_ _2\"></span>delen.<span class=\"_ _6d\"> </span>11.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Materi\u00eble vaste ac<span class=\"_ _2\"></span>tiva </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 571,0  1.607,6  189,8  75,6  2.443,9   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 120,1  241,0  16,0  13,0  390,2   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,8  - - 0,9   - aanschaffi<span class=\"_ _2\"></span>ngen 23,7  23,7  3,9  125,8  177,1   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 7,3  0,8  18,4  - 26,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -47,3  -19,6  -26,9  - -93,8   - overboek<span class=\"_ _2\"></span>ingen 4,7  49,4  5,8  -60,3  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -8,6  -9,0  -1,8  -1,4  -20,6  Op 31 december 2<span class=\"_ _2\"></span>023 671,0  1.894,7  205,3  152,7  2.923,6  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -333,9  -1.101,4  -119,9  0,0  -1.555,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -35,9  -140,6  -10,9  - -187,3   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -23,3  -82,1  -25,1  - -130,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 47,1  19,3  26,8  - 93,2   - omrekeningsv<span class=\"_ _2\"></span>erschillen 2,6  8,6  1,1  - 12,3  Op 31 december 2<span class=\"_ _2\"></span>023 -343,4  -1.296,2  -127,9  0,0  -1.767,5  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 237,1  506,2  69,9  75,6  888,7  Op 31 december 2<span class=\"_ _2\"></span>023 327,5  598,5  77,3  152,7  1.156,1  2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 536,8  1.513,4  195,1  69,9  2.315,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 5,4  1,1  0,1  0,2  6,8   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,6  - - 0,7   - aanschaffi<span class=\"_ _2\"></span>ngen 6,4  22,4  1,9  82,2  112,8   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 5,7  2,3  9,7  - 17,7   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -3,0  -2,7  -27,7  - -33,5   - overboek<span class=\"_ _2\"></span>ingen 13,1  54,0  8,0  -75,6  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 6,7  16,5  2,6  -1,1  24,7  Op 31 december 2<span class=\"_ _2\"></span>022 571,0  1.607,6  189,8  75,6  2.443,9  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -313,2  -993,0  -122,5  0,0  -1.428,7   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -20,0  -66,6  -22,7  - -109,3   - bijzondere waar<span class=\"_ _2\"></span>deverminder<span class=\"_ _2\"></span>ingen  (toelicht<span class=\"_ _2\"></span>ing 6/8) - -37,0  - - -37,0   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 2,9  2,5  27,1  - 32,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -3,5  -7,3  -1,9  - -12,7  Op 31 december 2<span class=\"_ _2\"></span>022 -333,9  -1.101,4  -119,9  0,0  -1.555,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 223,6  520,4  72,6  69,9  886,6  Op 31 december 2<span class=\"_ _2\"></span>022 237,1  506,2  69,9  75,6  888,7<span class=\"_ _6d\"> </span>De investeringen in materi\u00eble vaste <span class=\"_ _0\"></span>activa bedragen 177,1 miljoen EUR (2022: 112,8 miljoen <span class=\"_ _1c\"></span>EUR) en worden per bedrijfss<span class=\"_ _2\"></span>egment weergeg<span class=\"_ _2\"></span>even in toelichti<span class=\"_ _2\"></span>ng 3 - Gesegmenteerde<span class=\"_ _2\"></span> informatie. De <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>consolidatiekring<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verworven <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(88,0 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundige <span class=\"_ _0\"></span>aanpassingen dewelke <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>op Tessenderlo <span class=\"_ _31\"></span>Group <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>1 <span class=\"_ _1e\"> </span>januari <span class=\"_ _32\"></span>2019 <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>vanaf <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>(114,9 miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Acquisities <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>aanpassingen hebben betrekking<span class=\"_ _2\"></span> op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble  waarde  aanpassingen  op  terreinen  (48,5  miljoen  EUR),  voornamelijk<span class=\"_ _2\"></span>  binnen  Akiolis </span></span>(segment Bio-valoriz<span class=\"_ _2\"></span>ation) en terreinen in B<span class=\"_ _2\"></span>elgi\u00eb (niet-<span class=\"_ _2\"></span>toegewezen).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble waarde aanpassing<span class=\"_ _2\"></span>en op gebouwen (7,3 miljoe<span class=\"_ _2\"></span>n EUR), voornamelijk binne<span class=\"_ _2\"></span>n DYKA Group </span></span>(segment <span class=\"_ _1c\"></span>Industrial<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>verwachtte <span class=\"_ _1c\"></span>gebruiksdu<span class=\"_ _2\"></span>ur <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>initieel <span class=\"_ _0\"></span>ingeschat <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>20 <span class=\"_ _1c\"></span>jaar (tot 2038) en de bijh<span class=\"_ _2\"></span>orende jaarlijks<span class=\"_ _2\"></span>e afschrijvingen b<span class=\"_ _2\"></span>edragen -0,5 miljoen EU<span class=\"_ _2\"></span>R. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _20\"> </span>aanpassing<span class=\"_ _2\"></span>en <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>installaties, <span class=\"_ _1f\"> </span>machines <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>uitrusting <span class=\"_ _29\"> </span>(59,1 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR), </span></span>voornamelijk <span class=\"_ _50\"></span>binnen <span class=\"_ _25\"></span>Crop <span class=\"_ _50\"></span>Vitality <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Agro). <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>verwachtte <span class=\"_ _50\"></span>gebruiksduur <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>initieel ingeschat <span class=\"_ _1c\"></span>tussen <span class=\"_ _0\"></span>10 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>20 <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _1c\"></span>2028 <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>2038) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _0\"></span>afschrijvingen bedragen -5,1 <span class=\"_ _2\"></span>miljoen EUR.  De meerderheid <span class=\"_ _2\"></span>van de investeringsui<span class=\"_ _2\"></span>tgaven heeft b<span class=\"_ _2\"></span>etrekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>aankoop <span class=\"_ _0\"></span>van, <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>verdere <span class=\"_ _1c\"></span>investeringen <span class=\"_ _0\"></span>in, <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>onroerend <span class=\"_ _0\"></span>goed <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productie-activa <span class=\"_ _1c\"></span>van </span></span>een <span class=\"_ _1f\"> </span>voormalig <span class=\"_ _20\"> </span>Spaans <span class=\"_ _1f\"> </span>renderingbedrijf <span class=\"_ _1f\"> </span>(Ribera <span class=\"_ _1f\"> </span>d'Ondara, <span class=\"_ _20\"> </span>Lleida, <span class=\"_ _1f\"> </span>Spanje) <span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _20\"> </span>Bio-<span class=\"_ _6d\"> </span>valorization<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>producti<span class=\"_ _2\"></span>e-activa <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fabriek <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>viscollageenpeptiden <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Hainan <span class=\"_ _50\"></span>(China) </span></span>door PB Leiner (Hain<span class=\"_ _2\"></span>an) Biotechnol<span class=\"_ _2\"></span>ogy Co. Ltd. (segment Bio-valoriz<span class=\"_ _2\"></span>ation<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>pende <span class=\"_ _26\"></span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Thio-<span class=\"ls1a\">Sul\u00ae</span>-fabriek <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Geleen <span class=\"_ _26\"></span>(Nederland, <span class=\"_ _26\"></span>segment <span class=\"_ _26\"></span>Agro<span class=\"ls2c\">) </span></span></span>en in <span class=\"_ _2\"></span>een nieuwe <span class=\"_ _2\"></span>fabriek v<span class=\"_ _2\"></span>oor de produ<span class=\"_ _2\"></span>ctie <span class=\"_ _2\"></span>van liquide mests<span class=\"_ _2\"></span>toffen en <span class=\"_ _2\"></span>industri\u00eble <span class=\"_ _2\"></span>producten in<span class=\"_ _26\"></span> Defiance <span class=\"_ _56\"></span>(Verenigde <span class=\"_ _26\"></span>Staten) <span class=\"_ _56\"></span>(bedrijfssegmenten <span class=\"_ _56\"></span>Agro <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions). <span class=\"_ _56\"></span>Naar <span class=\"_ _26\"></span>verwachting zullen de fabriek<span class=\"_ _2\"></span>en respectievelijk <span class=\"_ _2\"></span>midden 2024 en ein<span class=\"_ _2\"></span>d 2024 operation<span class=\"_ _2\"></span>eel zijn. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>lopende <span class=\"_ _1e\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>nieuw <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _31\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>Ieper <span class=\"_ _1b\"> </span>(Belgi\u00eb,<span class=\"_ _2\"></span> </span></span>segment Machines <span class=\"_ _2\"></span>&amp; Technologies<span class=\"ls2a\">).<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Investeringen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een ni<span class=\"_ _2\"></span>euwe <span class=\"_ _26\"></span>installatie <span class=\"_ _26\"></span>voor g<span class=\"_ _2\"></span>asificatie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>categorie <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>leesme<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Saint<span class=\"_ _0\"></span>-Langis </span></span>(Frankrijk) <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>Akiolis <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Bio-valorizati<span class=\"_ _2\"></span>on) <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>nieuwe <span class=\"_ _50\"></span>productielijn <span class=\"_ _1c\"></span>voor organische mestst<span class=\"_ _2\"></span>offen in V\u00e9n\u00e9roll<span class=\"_ _2\"></span>es (Frankrijk) door<span class=\"_ _2\"></span> Violleau (segment Agr<span class=\"_ _2\"></span>o<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verdere <span class=\"_ _1f\"> </span>investeringen <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>verbeteringen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>productie-effici\u00ebntie, <span class=\"_ _1f\"> </span>evenals <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>activa <span class=\"_ _1f\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> distributieketen bi<span class=\"_ _2\"></span>nnen DYKA Group<span class=\"_ _2\"></span> (segment Industrial Soluti<span class=\"_ _2\"></span>ons<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>vervanging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>uitrusti<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>voertuigen, <span class=\"_ _1e\"> </span>die <span class=\"_ _31\"> </span>voorheen <span class=\"_ _1e\"> </span>geleased <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>nu <span class=\"_ _1e\"> </span>worden </span></span>aangekocht. In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en terugname<span class=\"_ _2\"></span>s van bijzondere waarde<span class=\"_ _2\"></span>verminderingen zijn<span class=\"_ _2\"></span> verwerkt. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 2023 <span class=\"_ _2\"></span>en 2022. Zowel <span class=\"_ _1e\"> </span>de  mat<span class=\"_ _2\"></span>eri\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>(Tessenderlo, <span class=\"_ _1b\"> </span>Belgi\u00eb) <span class=\"_ _1e\"> </span>als  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an Tessenderlo Kerley, Inc.<span class=\"_ _2\"></span> in Phoenix (Arizona, Verenigde Staten)<span class=\"_ _2\"></span> zijn als zekerheid in pand gegeven ter dekking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>verplichtingen. <span class=\"_ _26\"></span>Deze hebb<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>nettobo<span class=\"_ _2\"></span>ekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>respec<span class=\"_ _2\"></span>tievelijk <span class=\"_ _26\"></span>154,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR en 11,7 miljoen EUR <span class=\"_ _2\"></span>op 31 december <span class=\"_ _2\"></span>2023<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>nettoboekwaarde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>afschrijvingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>u<span class=\"_ _2\"></span>se\u2019 <span class=\"_ _0\"></span>activa, <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>categorie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>vast actief, kan als v<span class=\"_ _2\"></span>olgt samengevat w<span class=\"_ _2\"></span>orden in onderstaand<span class=\"_ _2\"></span>e tabel: Netto boekwaarde van de 'Right-<span class=\"ls67\">of</span>-<span class=\"_ _6d\"> </span>use' activa Afschrijvingskosten op de 'Right-<span class=\"_ _6d\"> </span>of<span class=\"ls0\">-use' activa</span><span class=\"ls0\"> </span> <span class=\"fc1\">(Miljoen EUR)</span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Terreinen <span class=\"_ _2\"></span>en gebouwen 22,4  21,4  21,5  6,2  5,9  6,2  Installat<span class=\"_ _2\"></span>ies, machines en ui<span class=\"_ _2\"></span>trusting 2,5  3,7  3,7  2,0  1,9  1,9  Meubilai<span class=\"_ _2\"></span>r en rollend mater<span class=\"_ _2\"></span>ieel 30,4  23,0  25,4  12,7  12,6  13,8  Totaal 55,3  48,2  50,5  20,9  20,3  21,9  De <span class=\"_ _0\"></span>nettoboekwaarde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 activa <span class=\"_ _0\"></span>per bedrijfssegment <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>teruggevond<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>in onderstaande tabel<span class=\"_ _2\"></span>:<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Agro 16,0  11,9  11,9  Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>7,2  8,6  8,6  Industrial<span class=\"_ _2\"></span> Solutions 24,0  22,2  22,2  Machines <span class=\"_ _2\"></span>&amp; Technologies 2,9  - 2,4  T-Power 0,0  0,0  0,0  Niet toegewezen 5,1  5,5  5,5  Tessenderlo Group<span class=\"_ _2\"></span> 55,3  48,2  50,5  De <span class=\"_ _2b\"> </span>leaseovereenk<span class=\"_ _2\"></span>omsten <span class=\"_ _30\"> </span>bestaan <span class=\"_ _2b\"> </span>voornamelijk <span class=\"_ _30\"> </span>uit <span class=\"_ _2b\"> </span>te<span class=\"_ _0\"></span>rreinen <span class=\"_ _30\"> </span>en <span class=\"_ _2b\"> </span>gebouwen <span class=\"_ _30\"> </span>(voornamelijk<span class=\"_ _2\"></span> verkoopkantoren <span class=\"_ _1b\"> </span>binnen  het  seg<span class=\"_ _2\"></span>ment  Industrial  So<span class=\"_ _2\"></span>lutions,  het  Aki<span class=\"_ _2\"></span>olis  hoofdkanto<span class=\"_ _2\"></span>or  in  Le <span class=\"_ _1b\"> </span>Mans (Frankrijk) <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>Bio-valorization <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>hoofdkantoor <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Brussel <span class=\"_ _1c\"></span>(Belgi\u00eb) <span class=\"_ _50\"></span>binnen <span class=\"_ _1c\"></span>Niet toegewezen), <span class=\"_ _38\"> </span>een <span class=\"_ _38\"> </span>groot <span class=\"_ _38\"> </span>aantal <span class=\"_ _28\"> </span>vrachtwagens<span class=\"_ _2\"></span> <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>treinwagons<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>(voorna<span class=\"_ _2\"></span>melijk <span class=\"_ _38\"> </span>binnen <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> bedrijfssegmenten Agr<span class=\"_ _2\"></span>o en Bio-valorizati<span class=\"_ _2\"></span>on), alsook bedrijfswagens. <span class=\"_ _2\"></span> De <span class=\"_ _3a\"> </span>leaseperiode<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>wordt <span class=\"_ _3a\"> </span>door <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _2c\"> </span>beschouwd <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>niet<span class=\"_ _0\"></span>-opzegbare <span class=\"_ _2c\"> </span>periode <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _35\"> </span>samen <span class=\"_ _35\"> </span>met <span class=\"_ _35\"> </span>periodes<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>waarvoor <span class=\"_ _35\"> </span>een <span class=\"_ _35\"> </span>optie <span class=\"_ _35\"> </span>tot <span class=\"_ _35\"> </span>verlengin<span class=\"_ _2\"></span>g <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _32\"></span>bestaa<span class=\"_ _2\"></span>t, <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>redelijk<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitgeoefend, <span class=\"_ _25\"></span>of periodes <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenkomst <span class=\"_ _0\"></span>bestaat, <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>redelijk zeker <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>optie <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>uitgeo<span class=\"_ _2\"></span>efend. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>gebruik <span class=\"_ _26\"></span>gemaakt <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>inschattingen bij het b<span class=\"_ _26\"></span>eoordelen of he<span class=\"_ _2\"></span>t redelijk <span class=\"_ _2\"></span>zeker i<span class=\"_ _2\"></span>s dat<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>optie tot <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erlenging<span class=\"_ _2\"></span> uitgeoefend<span class=\"_ _2\"></span> zal <span class=\"_ _2\"></span>worden. Hi<span class=\"_ _2\"></span>erbij heeft <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>releva<span class=\"_ _2\"></span>nte <span class=\"_ _32\"></span>factoren, <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>voordeel <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>vormen <span class=\"_ _32\"></span>om <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>tot verlenging <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>oefenen, <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overweging <span class=\"_ _1c\"></span>genomen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>belangrijkste <span class=\"_ _1c\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _0\"></span>met <span class=\"_ _50\"></span>een geschatte <span class=\"_ _20\"> </span>resterende <span class=\"_ _27\"> </span>looptijd <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>meer <span class=\"_ _20\"> </span>dan <span class=\"_ _27\"> </span>5 <span class=\"_ _27\"> </span>jaar <span class=\"_ _20\"> </span>hebben <span class=\"_ _27\"> </span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de verkoopkantoren <span class=\"_ _1b\"> </span>bij  Indus<span class=\"_ _2\"></span>trial  Soluti<span class=\"_ _2\"></span>ons  (gewogen <span class=\"_ _1e\"> </span>gemiddelde  looptijd  van <span class=\"_ _1e\"> </span>12  jaar),  het  Aki<span class=\"_ _2\"></span>olis hoofdkantoor (resterende loo<span class=\"_ _0\"></span>ptijd van <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>jaar) en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Brussels <span class=\"_ _0\"></span>hoofdkantoor (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 5 <span class=\"_ _0\"></span>jaar) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>leasen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>binnenvaarttanker<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>binnen <span class=\"_ _0\"></span>Industrial <span class=\"_ _0\"></span>Solutions (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 6 <span class=\"_ _1c\"></span>jaar),<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huur <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>terreinen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>Agro <span class=\"_ _1c\"></span>(gewogen <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>looptijd van <span class=\"_ _1c\"></span>29 <span class=\"_ _0\"></span>jaar). <span class=\"_ _1c\"></span>Zie toelichting 26  <span class=\"ls0\">- <span class=\"_ _33\"> </span>Financi\u00eble  instrumenten  voo<span class=\"_ _0\"></span>r  de <span class=\"_ _33\"> </span>contractuele  vervaldagen <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de  leaseschulden,  inclusief </span>interestbetalingen.<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>de bruto <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _2\"></span>-22,4 <span class=\"_ _26\"></span>miljoen EUR <span class=\"_ _26\"></span>(2022: -<span class=\"_ _2\"></span>21,8 <span class=\"_ _2\"></span>miljoen EUR), <span class=\"_ _1b\"> </span>welke  -1<span class=\"_ _2\"></span>,7 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR  in<span class=\"_ _2\"></span>terestkosten <span class=\"_ _1e\"> </span>omvatten  (20<span class=\"_ _2\"></span>22:  -1,1 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1b\"> </span>EUR) <span class=\"_ _1b\"> </span>(toelichting <span class=\"_ _1e\"> </span>9  - Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>afschrijvingen, <span class=\"_ _26\"></span>op line<span class=\"_ _2\"></span>aire <span class=\"_ _26\"></span>basis <span class=\"_ _26\"></span>erkend <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>de l<span class=\"_ _2\"></span>easeperiode <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _26\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gebruiksduur <span class=\"_ _26\"></span>van h<span class=\"_ _26\"></span>et acti<span class=\"_ _2\"></span>ef indien deze laatste <span class=\"_ _2\"></span>korter is, bedragen -<span class=\"_ _2\"></span>20,9 miljoen EUR (2<span class=\"_ _2\"></span>022: -20,3 miljoen EU<span class=\"_ _2\"></span>R). De <span class=\"_ _1f\"> </span>groep <span class=\"_ _1f\"> </span>koos <span class=\"_ _1f\"> </span>ervoor <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>geen <span class=\"_ _1f\"> </span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _29\"> </span>actief <span class=\"_ _1f\"> </span>of <span class=\"_ _20\"> </span>leaseverplichting <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>te <span class=\"_ _1f\"> </span>nemen <span class=\"_ _1f\"> </span>voor leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _50\"></span>waarvan <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>onderliggend <span class=\"_ _25\"></span>actief <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>lage <span class=\"_ _25\"></span>waarde <span class=\"_ _50\"></span>heeft, <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _50\"></span>IT<span class=\"_ _0\"></span>- <span class=\"_ _25\"></span>en kantooruitrusting, <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>voor <span class=\"_ _53\"> </span>leaseovere<span class=\"_ _2\"></span>enkomsten <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>korte <span class=\"_ _35\"> </span>duur. <span class=\"_ _35\"> </span>De <span class=\"_ _53\"> </span>kosten <span class=\"_ _53\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _38\"> </span>waarvan <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>onderliggend <span class=\"_ _51\"> </span>actief <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>lage <span class=\"_ _38\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _38\"> </span>heeft <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>v<span class=\"_ _0\"></span>an leaseovereenko<span class=\"_ _2\"></span>msten van kort<span class=\"_ _2\"></span>e duur zijn niet signifi<span class=\"_ _2\"></span>cant. 12.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Goodwill </span></span>Goodwill <span class=\"_ _26\"></span>vertegenwoordigt <span class=\"_ _26\"></span>ongeveer <span class=\"_ _26\"></span>1<span class=\"_ _0\"></span>,1% <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>totale <span class=\"_ _26\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>en bedraagt 31,8 milj<span class=\"_ _2\"></span>oen EUR (2022<span class=\"_ _2\"></span>: 1,4% of 32,1 <span class=\"_ _2\"></span>miljoen EUR).  De <span class=\"_ _32\"></span>nettoboekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>goodwill <span class=\"_ _32\"></span>per <span class=\"_ _31\"> </span>bedrijfsse<span class=\"_ _2\"></span>gment <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>per <span class=\"_ _32\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>eenheid wordt weergege<span class=\"_ _2\"></span>ven in onderstaande <span class=\"_ _2\"></span>tabel: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Agro 18,5  19,1       <span class=\"ls0\">Crop Vital<span class=\"_ _2\"></span>ity<span class=\"ff1\"> </span></span>18,5 <span class=\"ff1\"> </span>19,1  Bio-valorization<span class=\"_ _2\"></span><span class=\"ff2\"> </span>6,8 <span class=\"ff2\"> </span>6,8       <span class=\"ls0\">Akiolis </span>2,0  2,0       <span class=\"ls0\">PB Leiner<span class=\"ff1\"> </span></span>4,8 <span class=\"ff1\"> </span>4,8 <span class=\"ff1\"> </span>Industrial Solution<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>6,6 <span class=\"ff2\"> </span>6,6 <span class=\"ff2\"> </span>     <span class=\"ls0\">DYKA Group </span>6,6  6,6  T-Power* - -<span class=\"ff1\"> </span>Totaal 31,8  32,5  * De goodwil<span class=\"_ _2\"></span>l van T-Power (9,7 <span class=\"_ _2\"></span>miljoen EUR) werd <span class=\"_ _2\"></span>volledig afgewaarde<span class=\"_ _2\"></span>erd per jaar<span class=\"_ _2\"></span>einde 2022. De nettoboekwaarde <span class=\"_ _2\"></span>van de goodwill per bedrijfss<span class=\"_ _2\"></span>egment en per kasstroomgen<span class=\"_ _2\"></span>ererende eenheid op 31 december 2<span class=\"_ _2\"></span>022 wordt weergegev<span class=\"_ _2\"></span>en in onderstaan<span class=\"_ _2\"></span>de tabel: (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Agro 0,6  Bio-valorization<span class=\"_ _2\"></span> 26,3  Akiolis 15,0  PB Leiner<span class=\"_ _2\"></span> Amerika 11,3  Industrial Solution<span class=\"_ _2\"></span>s 5,2  John Davi<span class=\"_ _2\"></span>dson Pipes  2,2  BT Nylopl<span class=\"_ _2\"></span>ast BV 3,0  T-Power*<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Totaal 32,1  * De goodwil<span class=\"_ _2\"></span>l van T-Power (0,6 <span class=\"_ _2\"></span>miljoen EUR) werd <span class=\"_ _2\"></span>volledig afgewaarde<span class=\"_ _2\"></span>erd per jaar<span class=\"_ _2\"></span>einde 2022. De <span class=\"_ _1e\"> </span>aanpassingen <span class=\"_ _31\"></span>door <span class=\"_ _31\"> </span>toewijzing<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>aankoopprijs <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>goodwill <span class=\"_ _1e\"> </span>zoals <span class=\"_ _31\"> </span>toegepast <span class=\"_ _31\"> </span>door <span class=\"_ _31\"> </span>Picanol Group <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>2019, <span class=\"_ _1d\"> </span>we<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>doo<span class=\"_ _0\"></span>r <span class=\"_ _29\"> </span>Tessenderlo <span class=\"_ _1d\"> </span>Group <span class=\"_ _29\"> </span>erkend <span class=\"_ _29\"> </span>vanaf <span class=\"_ _1d\"> </span>2023, <span class=\"_ _29\"> </span>terwijl <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>goodwill <span class=\"_ _29\"> </span>per<span class=\"_ _26\"></span> kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _1f\"> </span>eenheid, <span class=\"_ _1f\"> </span>zoals <span class=\"_ _20\"> </span>gerapporteer<span class=\"_ _2\"></span>d <span class=\"_ _20\"> </span>per <span class=\"_ _1f\"> </span>31 <span class=\"_ _20\"> </span>december <span class=\"_ _1f\"> </span>2022 <span class=\"_ _1f\"> </span>werd <span class=\"_ _20\"> </span>afgeboekt (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). In 2022 we<span class=\"_ _0\"></span>rd een bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>geboekt<span class=\"_ _2\"></span> o<span class=\"_ _0\"></span>p de activa <span class=\"_ _0\"></span>van de kasstroomgenerende eenheid T-Power<span class=\"_ _2\"></span> en bijgevolg werd d<span class=\"_ _2\"></span>e toegewezen g<span class=\"_ _2\"></span>oodwill eveneens afge<span class=\"_ _2\"></span>waardeerd. De <span class=\"_ _1b\"> </span>groep <span class=\"_ _1e\"> </span>kan  nie<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>voorspellen <span class=\"_ _1e\"> </span>wanneer <span class=\"_ _1e\"> </span>en  of <span class=\"_ _1e\"> </span>er  z<span class=\"_ _2\"></span>ich <span class=\"_ _1e\"> </span>een  feit <span class=\"_ _1e\"> </span>zal <span class=\"_ _1b\"> </span>voordoen <span class=\"_ _1e\"> </span>dat <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>g noodzaakt, <span class=\"_ _0\"></span>noch hoe <span class=\"_ _0\"></span>dit <span class=\"_ _0\"></span>de gerapporteerde activawaarden zal be\u00efnvloeden. <span class=\"_ _0\"></span>De groep gelooft dat<span class=\"_ _2\"></span> al haar inschattingen red<span class=\"_ _2\"></span>elijk zijn. Ze zijn<span class=\"_ _2\"></span> consistent met de inte<span class=\"_ _2\"></span>rne rapportering en<span class=\"_ _2\"></span> weerspiegelen d<span class=\"_ _2\"></span>e beste inschatting<span class=\"_ _2\"></span>en van het manage<span class=\"_ _2\"></span>ment.  De <span class=\"_ _3a\"> </span>test <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>bijzondere <span class=\"_ _2c\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _3a\"> </span>op <span class=\"_ _3a\"> </span>goodwill <span class=\"_ _3a\"> </span>steunt <span class=\"_ _3a\"> </span>op <span class=\"_ _3a\"> </span>een <span class=\"_ _3a\"> </span>aantal <span class=\"_ _3a\"> </span>kritische oordeelsvormingen, <span class=\"_ _2c\"> </span>schat<span class=\"_ _2\"></span>tingen <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>veronderstellingen. <span class=\"_ _2c\"> </span>Goodwill <span class=\"_ _2c\"> </span>werd <span class=\"_ _3a\"> </span>getest <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>niveau <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>kasstroomgenererende <span class=\"_ _0\"></span>eenheid, <span class=\"_ _0\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _0\"></span>van berekeningen b<span class=\"_ _2\"></span>etreffende de bedrijfswaard<span class=\"_ _26\"></span>e. De <span class=\"_ _32\"></span>belangrijkste <span class=\"_ _25\"></span>oordeelsvormingen, <span class=\"_ _32\"></span>schattingen <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>veronderstellingen <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>gebruikt <span class=\"_ _25\"></span>werden <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de 2023 berekenin<span class=\"_ _2\"></span>gen waren de v<span class=\"_ _2\"></span>olgende:  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>cashflowprojectie <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>ee<span class=\"_ _0\"></span>rste <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>was <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>2024 <span class=\"_ _25\"></span>financie<span class=\"_ _2\"></span>el <span class=\"_ _50\"></span>budget <span class=\"_ _50\"></span>zo<span class=\"_ _0\"></span>als </span></span>goedgekeurd <span class=\"_ _2\"></span>door d<span class=\"_ _2\"></span>e raad <span class=\"_ _2\"></span>van bestuu<span class=\"_ _2\"></span>r. De toe<span class=\"_ _2\"></span>komstige vrij<span class=\"_ _2\"></span>e kasstr<span class=\"_ _2\"></span>omen hield<span class=\"_ _2\"></span>en rekening<span class=\"_ _2\"></span> met<span class=\"_ _2\"></span> de volgende ver<span class=\"_ _2\"></span>wachtingen, die gebase<span class=\"_ _2\"></span>erd waren op <span class=\"_ _2\"></span>zowel interne als e<span class=\"_ _2\"></span>xterne bronnen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>omzet <span class=\"_ _32\"></span>was <span class=\"_ _32\"></span>gebaseerd <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoop<span class=\"_ _2\"></span>volumes <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erwachte<span class=\"_ _2\"></span> </span></span>verkoopprijzen. <span class=\"_ _31\"> </span>Verkoopvolumes <span class=\"_ _31\"> </span>waren <span class=\"_ _1e\"> </span>gebaseerd <span class=\"_ _31\"></span>op <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>erleden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de inschatting <span class=\"_ _1c\"></span>door <span class=\"_ _25\"></span>het <span class=\"_ _1c\"></span>management <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>evolutie <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _25\"></span>markt. <span class=\"_ _50\"></span>Nieuwe <span class=\"_ _50\"></span>productlijnen <span class=\"_ _1c\"></span>of productontwikkeling<span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>werden <span class=\"_ _50\"></span>enkel <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>rekening <span class=\"_ _25\"></span>genomen <span class=\"_ _50\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>technisch <span class=\"_ _25\"></span>haalbaar was om d<span class=\"_ _2\"></span>eze met <span class=\"_ _2\"></span>de huid<span class=\"_ _2\"></span>ige activa <span class=\"_ _2\"></span>te producer<span class=\"_ _2\"></span>en. Verko<span class=\"_ _2\"></span>opprijzen werd<span class=\"_ _2\"></span>en gebaseerd <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>e huidige <span class=\"_ _26\"></span>trends <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de markt, <span class=\"_ _56\"></span>rekening <span class=\"_ _26\"></span>houdend <span class=\"_ _2\"></span>met <span class=\"_ _26\"></span>inflatie <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>mogelijkheid <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>prijszett<span class=\"_ _0\"></span>ing in de markt.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Brutowinstmarges<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>waren <span class=\"_ _3a\"> </span>gebaseerd <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>huidige <span class=\"_ _2c\"> </span>m<span class=\"_ _0\"></span>argeniveaus,<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>toekomstige </span></span>productmix en de <span class=\"_ _2\"></span>verwachte ev<span class=\"_ _2\"></span>olutie van de belang<span class=\"_ _2\"></span>rijkste grondst<span class=\"_ _2\"></span>ofprijzen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Indirecte <span class=\"_ _1d\"> </span>kosten, <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>niet<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>significant <span class=\"_ _1d\"> </span>vari\u00ebren <span class=\"_ _29\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>verkoopvolu<span class=\"_ _2\"></span>mes <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>prijz<span class=\"_ _26\"></span>en, <span class=\"_ _29\"> </span>waren </span></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>kostenstructuur, <span class=\"_ _0\"></span>rekening <span class=\"_ _0\"></span>houdend <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>inflatievoorsp<span class=\"_ _2\"></span>ellingen <span class=\"_ _0\"></span>op lange <span class=\"_ _29\"> </span>termijn<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>en <span class=\"_ _1d\"> </span>exclusief <span class=\"_ _29\"> </span>niet-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _29\"> </span>herst<span class=\"_ _2\"></span>ructureringen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>kostenb<span class=\"_ _2\"></span>esparend<span class=\"ls32\">e </span>maatregelen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De <span class=\"_ _0\"></span>investeringsuitgav<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>hielden <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>rekening met <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>kasuitgaven vereist <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>in </span></span>hun <span class=\"_ _2a\"> </span>huidig<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>toestand <span class=\"_ _2a\"> </span>te <span class=\"_ _2a\"> </span>behouden <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>hielden <span class=\"_ _2a\"> </span>geen <span class=\"_ _2a\"> </span>r<span class=\"_ _2\"></span>ekening <span class=\"_ _2a\"> </span>met <span class=\"_ _37\"> </span>toekomstige investeringsuitgaven <span class=\"_ _29\"> </span>die <span class=\"_ _1d\"> </span>de <span class=\"_ _1f\"> </span>winstgevendheid <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>activa <span class=\"_ _29\"> </span>aanzienlijk <span class=\"_ _29\"> </span>verbeteren <span class=\"_ _1d\"> </span>of verhogen tegeno<span class=\"_ _2\"></span>ver hun origineel ing<span class=\"_ _2\"></span>eschatte standaa<span class=\"_ _2\"></span>rdperformantie.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Om <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>eindwaarde <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>berekenen, <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>data <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ijfde <span class=\"_ _32\"></span>jaar <span class=\"_ _31\"> </span>ge\u00ebxtrapoleerd <span class=\"_ _31\"> </span>door </span></span>vereenvoudigde <span class=\"_ _33\"> </span>veronder<span class=\"_ _2\"></span>stellingen <span class=\"_ _33\"> </span>te <span class=\"_ _1d\"> </span>hanteren <span class=\"_ _33\"> </span>zoals <span class=\"_ _33\"> </span>constante <span class=\"_ _33\"> </span>verkochte <span class=\"_ _33\"> </span>hoeveelheden, gecombineerd m<span class=\"_ _2\"></span>et constante kosten.<span class=\"_ _2\"></span> Het groeipercen<span class=\"_ _2\"></span>tage werd verondersteld<span class=\"_ _2\"></span> 1% te zijn<span class=\"ls1b\">. </span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Projecties <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>functionele <span class=\"_ _0\"></span>munt <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende <span class=\"_ _0\"></span>eenheid <span class=\"_ _0\"></span>en </span></span>zijn <span class=\"_ _25\"></span>verdisconteerd <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>gewogen <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>kapitaalkost <span class=\"_ _25\"></span>(WACC) <span class=\"_ _32\"></span>na <span class=\"_ _25\"></span>belasting<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>het niveau <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kasstroomge<span class=\"_ _2\"></span>nererende <span class=\"_ _2\"></span>eenheid. <span class=\"_ _26\"></span>Deze varieerde <span class=\"_ _26\"></span>tussen <span class=\"_ _2\"></span>9,1% en <span class=\"_ _26\"></span>9,6%. Aangezien<span class=\"_ _2\"></span> de kasstro<span class=\"_ _2\"></span>men na <span class=\"_ _2\"></span>winstbelasting<span class=\"_ _2\"></span> werden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>berekening <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de <span class=\"_ _2\"></span>\u2018bedrijfswaarde\u2019<span class=\"_ _26\"></span> van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>kasstroomgenerer<span class=\"_ _2\"></span>ende <span class=\"_ _25\"></span>eenheden, <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>discontovoet <span class=\"_ _25\"></span>na <span class=\"_ _25\"></span>winstbelasting <span class=\"_ _25\"></span>gebruikt om consistent te bli<span class=\"_ _2\"></span>jven.  De toenam<span class=\"_ _2\"></span>e van d<span class=\"_ _2\"></span>e WACC\u2019s <span class=\"_ _2\"></span>met 1% en <span class=\"_ _26\"></span>een gelijktijdig<span class=\"_ _2\"></span>e afname <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>totale t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>verwachte kasstroom <span class=\"_ _38\"> </span>met <span class=\"_ _28\"> </span>10% <span class=\"_ _28\"> </span>zou <span class=\"_ _28\"> </span>tot <span class=\"_ _28\"> </span>een <span class=\"_ _28\"> </span>bijkomend<span class=\"_ _2\"></span>e <span class=\"_ _28\"> </span>bijzondere <span class=\"_ _38\"> </span>waardevermindering <span class=\"_ _38\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> kasstroomgenererend<span class=\"_ _2\"></span>e een<span class=\"_ _2\"></span>heid Akiolis (-19 miljoen E<span class=\"_ _2\"></span>UR) hebben geleid.<span class=\"_ _2\"></span> Hoewel de groep gelooft dat haar<span class=\"_ _2\"></span> oordeelsvormingen<span class=\"_ _2\"></span>, veronderstellingen en sch<span class=\"_ _2\"></span>attingen gepast zijn, kunnen <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>werkelijke <span class=\"_ _26\"></span>resultaten <span class=\"_ _26\"></span>afwijken <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>schattin<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>veronderstellingen of omstandigheden.<span class=\"_ _2\"></span> 17.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorraden </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Grondsto<span class=\"_ _2\"></span>ffen 134,9  92,6  163,6  Goedere<span class=\"_ _2\"></span>n in bewerking 21,5  14,3  24,9  Gereed pr<span class=\"_ _2\"></span>oduct 367,7  379,3  399,1  Handelsgoeder<span class=\"_ _2\"></span>en 60,4  66,5  66,5  Wisselstuk<span class=\"_ _2\"></span>ken 20,0  14,3  20,4  Totaal 604,5  566,9  674,4  De <span class=\"_ _1c\"></span>daling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorraden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>2022 <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _1c\"></span>kan <span class=\"_ _0\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden door <span class=\"_ _33\"> </span>zowel <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>daling <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>voorraadvolumes <span class=\"_ _33\"> </span>alsook <span class=\"_ _33\"> </span>door <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>daling <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>grondstof<span class=\"_ _0\"></span>- <span class=\"_ _33\"> </span>en energieprijzen in <span class=\"_ _2\"></span>2023 in vergelijking<span class=\"_ _2\"></span> met 2022.  Er werden geen v<span class=\"_ _2\"></span>oorraden in pan<span class=\"_ _2\"></span>d gegeven. De <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>oorraadkosten, <span class=\"_ _1f\"> </span>die <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>2023 <span class=\"_ _20\"> </span>werden <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>erwerkt<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>kostprijs <span class=\"_ _20\"> </span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>, <span class=\"_ _1e\"> </span>bedroegen <span class=\"_ _1e\"> </span>2.295,0 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>(2022: <span class=\"_ _1e\"> </span>1.860,2 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>of <span class=\"_ _1e\"> </span>2022 <span class=\"_ _1e\"> </span>Pro <span class=\"_ _1b\"> </span>Forma:<span class=\"_ _2\"></span> 2.368,4 miljoen EUR<span class=\"_ _2\"></span>). De <span class=\"_ _0\"></span>voorraden <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>gewaardeerd te<span class=\"_ _0\"></span>gen ko<span class=\"_ _0\"></span>stprijs o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span>-opbrengstwaar<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>lager is. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>berekening <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>mogelijke <span class=\"_ _0\"></span>afschrijving <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>aring <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beoordeling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de marktomstandigheden.<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>De <span class=\"_ _31\"> </span>voo<span class=\"_ _0\"></span>rraadafwaarderin<span class=\"_ _2\"></span>g, <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kostprijs <span class=\"_ _1e\"> </span>verkopen, <span class=\"_ _31\"> </span>bedraagt  -28,4 miljoen EUR<span class=\"_ _2\"></span> in 2023 (2022: -10,3 <span class=\"_ _2\"></span>miljoen EUR) (toelichting <span class=\"_ _2\"></span>3 - Gesegmenteerd<span class=\"_ _2\"></span>e informatie).  De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>verwacht <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oorraad, <span class=\"_ _26\"></span>beschikbaar op <span class=\"_ _26\"></span>31 de<span class=\"_ _2\"></span>cember <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>gebruiken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _2\"></span>verkopen<span class=\"_ _2\"></span> in <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>komende <span class=\"_ _0\"></span>12 <span class=\"_ _1c\"></span>maanden, <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>uitzonderin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorraad <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-strategische <span class=\"_ _0\"></span>wisselstukken.<span class=\"_ _2\"></span> Deze wisselstukk<span class=\"_ _2\"></span>en zullen gebru<span class=\"_ _2\"></span>ikt worden wanneer <span class=\"_ _2\"></span>nodig geacht.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Agro Bio-valorization Industrial Solutions 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 796,4  976,8  976,8  730,0  806,8  806,8  712,0  736,5  736,5  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) 2,5  2,3  2,3  3,6  6,9  6,9  3,1  4,0  4,0  Omzet 793,9  974,5  974,5  726,4  799,9  799,9  708,9  732,5  732,5  Adjusted EBIT 9,4  138,7  101,6  10,8  79,2  77,3  47,4  57,9  49,8  Adjusted EBITD<span class=\"_ _2\"></span>A 82,3  173,4  173,4  49,8  114,2  114,2  83,8  85,1  85,1  Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) 10,4% 17,8% 17,8% 6,9% 14,3% 14,3% 11,8% 11,6% 11,6% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 314,1  301,0  301,0  299,2  266,1  266,1  225,5  200,7  200,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a 224,6  - 269,9  13,8  - 16,0  50,4  - 58,5  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 374,7  450,3  450,3  307,4  294,7  294,7  199,9  232,5  232,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>22,8  24,7  24,7  0,8  1,5  1,5  - - - Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - - - - Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - - - - Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - - - - Totaal acti<span class=\"_ _2\"></span>va 936,1  775,9  1.045,8  621,2  562,3  578,2  475,7  433,2  491,7  Gesegmenteer<span class=\"_ _2\"></span>de passiva 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - - - - Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen 18/22 - - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - - - - Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - - - - Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 44,9  44,2  44,2  63,8  35,8  35,8  41,6  31,7  31,7  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or Picanol Gr<span class=\"_ _2\"></span>oup 8 -36,2  -34,8  -34,8  -37,1  -34,9  -34,9  -28,3  -27,1  -27,1  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l Group 8 -36,7  - -37,1  -1,9  - -1,9  -8,1  - -8,1  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen 17<span class=\"ls0\"> </span>-7,7  -7,0  -7,0  -15,3  -0,5  -0,5  -1,4  -2,8  -2,8<span class=\"_ _6d\"> </span>Machines &amp; Technologies T-Power Niet toegewezen Tessenderlo Group 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 622,4  - 734,2  76,7  80,6  80,6  - - - 2.937,5  2.600,7  3.334,9  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) - - - - - - - - - 9,2  13,1  13,1  Omzet 622,4  - 734,2  76,7  80,6  80,6  - - - 2.928,3  2.587,5  3.321,7  Adjusted EBIT 30,3  - 18,3  22,2  24,2  24,2  - - - 120,1  300,1  271,3  Adjusted EBITD<span class=\"_ _2\"></span>A 45,4  - 32,2  57,4  62,2  62,2  - - - 318,7  434,8  467,0  Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) 7,3% - 4,4% 74,8% 77,2% 77,2% - - 10,9% 16,8% 14,1% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol Group 101,2  - 88,8  208,9  244,0  244,0  16,4  16,1  16,1  1.165,4  1.027,8  1.116,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste activa - - - - - - 20,6  - 20,6  309,4  - 365,0  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 173,1  - 221,5  3,4  4,7  4,7  45,4  29,0  29,0  1.103,7  1.011,1  1.232,6  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 3,2  0,6  0,6  3,2  0,6  0,6  Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>- - - - - - - - - 23,6  26,2  26,2  Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - 12,2  10,9  86,0  12,2  10,9  86,0  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - 50,2  18,2  19,5  50,2  18,2  19,5  Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - 70,0  50,0  50,0  70,0  50,0  50,0  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - 177,0  156,1  195,4  177,0  156,1  195,4  Totaal acti<span class=\"_ _2\"></span>va 274,3  - 310,3  212,3  248,7  248,7  395,0  280,8  417,2  2.914,7  2.300,9  3.091,9  Gesegmenteer<span class=\"_ _2\"></span>de passiva 98,0  - 187,4  10,3  8,9  8,9  144,9  146,5  146,5  593,2  564,0  751,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 9,4  11,7  11,7  9,4  11,7  11,7  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - 236,8  265,5  270,8  236,8  265,5  270,8  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 18/22 - - - - - - 0,1  0,1  0,1  0,1  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - 126,5  56,3  148,3  126,5  56,3  148,3  Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - 1.948,7  1.403,2  1.909,6  1.948,7  1.403,2  1.909,6  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 98,0  - 187,4  10,3  8,9  8,9  2.466,4  1.883,4  2.487,0  2.914,7  2.300,9  3.091,9  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 25,9  - 20,7  - - - 2,3  1,7  1,7  178,5  113,4  134,0  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 -15,2  - -13,8  -35,2  -75,6  -75,6  - - - -151,9  -172,4  -186,3  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 - - - - - -9,7  - - - -46,7  - -56,8  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderi<span class=\"_ _2\"></span>ngen 17<span class=\"ls0\"> </span>-4,0  - -4,3  - - - - - - -28,4  -10,3  -14,6<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Agro Bio-valorization Industrial Solutions 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 796,4  976,8  976,8  730,0  806,8  806,8  712,0  736,5  736,5  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) 2,5  2,3  2,3  3,6  6,9  6,9  3,1  4,0  4,0  Omzet 793,9  974,5  974,5  726,4  799,9  799,9  708,9  732,5  732,5  Adjusted EBIT 9,4  138,7  101,6  10,8  79,2  77,3  47,4  57,9  49,8  Adjusted EBITD<span class=\"_ _2\"></span>A 82,3  173,4  173,4  49,8  114,2  114,2  83,8  85,1  85,1  Rendement op o<span class=\"_ _2\"></span>mzet (Adjusted <span class=\"_ _2\"></span>EBITDA/omzet) 10,4% 17,8% 17,8% 6,9% 14,3% 14,3% 11,8% 11,6% 11,6% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 314,1  301,0  301,0  299,2  266,1  266,1  225,5  200,7  200,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmenteer<span class=\"_ _2\"></span>de vaste activ<span class=\"_ _2\"></span>a 224,6  - 269,9  13,8  - 16,0  50,4  - 58,5  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 374,7  450,3  450,3  307,4  294,7  294,7  199,9  232,5  232,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>22,8  24,7  24,7  0,8  1,5  1,5  - - - Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - - - - Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - - - - Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - - - - Totaal acti<span class=\"_ _2\"></span>va 936,1  775,9  1.045,8  621,2  562,3  578,2  475,7  433,2  491,7  Gesegmenteer<span class=\"_ _2\"></span>de passiva 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - - - - Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - - - - Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredi<span class=\"_ _2\"></span>etinstellingen 18/22 - - - - - - - - - Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - - - - Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - - - - Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 93,2  144,1  144,1  155,2  168,0  168,0  91,6  96,5  96,5  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 44,9  44,2  44,2  63,8  35,8  35,8  41,6  31,7  31,7  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a exclusie<span class=\"_ _2\"></span>f re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend do<span class=\"_ _2\"></span>or Picanol Gr<span class=\"_ _2\"></span>oup 8 -36,2  -34,8  -34,8  -37,1  -34,9  -34,9  -28,3  -27,1  -27,1  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>deverminderingen op materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble activ<span class=\"_ _2\"></span>a van re\u00eble waar<span class=\"_ _2\"></span>de aanpassingen erk<span class=\"_ _2\"></span>end door Picano<span class=\"_ _2\"></span>l Group 8 -36,7  - -37,1  -1,9  - -1,9  -8,1  - -8,1  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderingen 17<span class=\"ls0\"> </span>-7,7  -7,0  -7,0  -15,3  -0,5  -0,5  -1,4  -2,8  -2,8<span class=\"_ _6d\"> </span>Machines &amp; Technologies T-Power Niet toegewezen Tessenderlo Group 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Omzet (inter<span class=\"_ _2\"></span>n en extern) 622,4  - 734,2  76,7  80,6  80,6  - - - 2.937,5  2.600,7  3.334,9  Verminderd <span class=\"_ _2\"></span>met: Omzet (inter<span class=\"_ _2\"></span>n) - - - - - - - - - 9,2  13,1  13,1  Omzet 622,4  - 734,2  76,7  80,6  80,6  - - - 2.928,3  2.587,5  3.321,7  Adjusted EBIT 30,3  - 18,3  22,2  24,2  24,2  - - - 120,1  300,1  271,3  Adjusted EBITD<span class=\"_ _2\"></span>A 45,4  - 32,2  57,4  62,2  62,2  - - - 318,7  434,8  467,0  Rendement op om<span class=\"_ _2\"></span>zet (Adjusted EBIT<span class=\"_ _2\"></span>DA/omzet) 7,3% - 4,4% 74,8% 77,2% 77,2% - - 10,9% 16,8% 14,1% Gesegmenteer<span class=\"_ _2\"></span>de vaste acti<span class=\"_ _2\"></span>va exclusief re\u00eble waarde aanpass<span class=\"_ _2\"></span>ingen erkend<span class=\"_ _2\"></span> door Picanol Group 101,2  - 88,8  208,9  244,0  244,0  16,4  16,1  16,1  1.165,4  1.027,8  1.116,7  Impact van de r<span class=\"_ _2\"></span>e\u00eble waarde<span class=\"_ _2\"></span> aanpassingen door Picanol Gr<span class=\"_ _2\"></span>oup op de gesegmentee<span class=\"_ _2\"></span>rde vaste activa - - - - - - 20,6  - 20,6  309,4  - 365,0  Gesegmenteer<span class=\"_ _2\"></span>de activa op mind<span class=\"_ _2\"></span>er dan \u00e9\u00e9n jaar 173,1  - 221,5  3,4  4,7  4,7  45,4  29,0  29,0  1.103,7  1.011,1  1.232,6  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 3,2  0,6  0,6  3,2  0,6  0,6  Deelnemingen <span class=\"_ _2\"></span>opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode 14<span class=\"ls0\"> </span>- - - - - - - - - 23,6  26,2  26,2  Overige be<span class=\"_ _2\"></span>leggingen en garanti<span class=\"_ _2\"></span>es 14<span class=\"ls0\"> </span>- - - - - - 12,2  10,9  86,0  12,2  10,9  86,0  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen 15<span class=\"ls0\"> </span>- - - - - - 50,2  18,2  19,5  50,2  18,2  19,5  Langetermijni<span class=\"_ _2\"></span>nvesteringen 18/22 - - - - - - 70,0  50,0  50,0  70,0  50,0  50,0  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18/22 - - - - - - 177,0  156,1  195,4  177,0  156,1  195,4  Totaal acti<span class=\"_ _2\"></span>va 274,3  - 310,3  212,3  248,7  248,7  395,0  280,8  417,2  2.914,7  2.300,9  3.091,9  Gesegmenteer<span class=\"_ _2\"></span>de passiva 98,0  - 187,4  10,3  8,9  8,9  144,9  146,5  146,5  593,2  564,0  751,5  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 26<span class=\"ls0\"> </span>- - - - - - 9,4  11,7  11,7  9,4  11,7  11,7  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>- - - - - - 236,8  265,5  270,8  236,8  265,5  270,8  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 18/22 - - - - - - 0,1  0,1  0,1  0,1  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 15<span class=\"ls0\"> </span>- - - - - - 126,5  56,3  148,3  126,5  56,3  148,3  Totaal eigen <span class=\"_ _2\"></span>vermogen - - - - - - 1.948,7  1.403,2  1.909,6  1.948,7  1.403,2  1.909,6  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 98,0  - 187,4  10,3  8,9  8,9  2.466,4  1.883,4  2.487,0  2.914,7  2.300,9  3.091,9  Investeri<span class=\"_ _2\"></span>ngsuitgaven: mater<span class=\"_ _2\"></span>i\u00eble vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 11/13 25,9  - 20,7  - - - 2,3  1,7  1,7  178,5  113,4  134,0  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa exclus<span class=\"_ _2\"></span>ief re\u00eble waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 -15,2  - -13,8  -35,2  -75,6  -75,6  - - - -151,9  -172,4  -186,3  Afschrijvi<span class=\"_ _2\"></span>ngen en bijzondere waar<span class=\"_ _2\"></span>de- verminderi<span class=\"_ _2\"></span>ngen op materi<span class=\"_ _2\"></span>\u00eble vaste activa <span class=\"_ _2\"></span>en immateri\u00eble<span class=\"_ _2\"></span> activa van re\u00eb<span class=\"_ _2\"></span>le waarde aanpassingen e<span class=\"_ _2\"></span>rkend door Pic<span class=\"_ _2\"></span>anol Group 8 - - - - - -9,7  - - - -46,7  - -56,8  Terugname/(addi<span class=\"_ _2\"></span>tionele) vo<span class=\"_ _2\"></span>orraad afwaarderi<span class=\"_ _2\"></span>ngen 17<span class=\"ls0\"> </span>-4,0  - -4,3  - - - - - - -28,4  -10,3  -14,6<span class=\"_ _6d\"> </span> Gesegmenteerde <span class=\"_ _26\"></span>activa <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>minder <span class=\"_ _26\"></span>dan <span class=\"_ _26\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>bedrijfssegmenten <span class=\"_ _26\"></span>Agro <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions werden <span class=\"_ _2\"></span>ge\u00efmpa<span class=\"_ _2\"></span>cteerd <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>lagere <span class=\"_ _2\"></span>voorraad, <span class=\"_ _26\"></span>terwijl <span class=\"_ _26\"></span>de ges<span class=\"_ _2\"></span>egmenteerde <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>minder <span class=\"_ _26\"></span>dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>het <span class=\"_ _20\"> </span>segment <span class=\"_ _1f\"> </span>Machines <span class=\"_ _1f\"> </span>&amp; <span class=\"_ _20\"> </span>Technologies <span class=\"_ _1f\"> </span>be\u00efnvloed <span class=\"_ _1f\"> </span>werden <span class=\"_ _20\"> </span>door <span class=\"_ _1f\"> </span>een <span class=\"_ _20\"> </span>daling <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>de handelsvordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>gevolg <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>lagere <span class=\"_ _1c\"></span>activiteit. <span class=\"_ _1c\"></span>Gesegmenteerde <span class=\"_ _0\"></span>activa <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>minder <span class=\"_ _1c\"></span>dan \u00e9\u00e9n jaar van het bedrijfs<span class=\"_ _26\"></span>segment Bio-valorization wer<span class=\"_ _2\"></span>den ge\u00efmpacteerd do<span class=\"_ _2\"></span>or een hogere v<span class=\"_ _2\"></span>oorraad in vergelijking met he<span class=\"_ _2\"></span>t einde van 202<span class=\"_ _2\"></span>2. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "4.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Acquisities en v<span class=\"_ _2\"></span>erkopen </span></span>2023 acquisit<span class=\"_ _2\"></span>ies en verkopen Acquisitie van Pic<span class=\"_ _2\"></span>anol Group Op 8 juli 2022 <span class=\"_ _2\"></span>kondigden Tessenderl<span class=\"_ _2\"></span>o Group en Picanol Gr<span class=\"_ _2\"></span>oup hun voornemen a<span class=\"_ _2\"></span>an om de industri\u00ebl<span class=\"_ _2\"></span>e activiteiten <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>beide <span class=\"_ _26\"></span>ondernemingen <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>combineren <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>industri\u00eble <span class=\"_ _26\"></span>groep. <span class=\"_ _26\"></span>Vanaf <span class=\"_ _26\"></span>2013 <span class=\"_ _26\"></span>was <span class=\"_ _2\"></span>Picanol<span class=\"_ _2\"></span> Group <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>referentieaand<span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>lhouder <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _50\"></span>Group <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>vanaf <span class=\"_ _50\"></span>2019 <span class=\"_ _25\"></span>werd <span class=\"_ _50\"></span>Te<span class=\"_ _0\"></span>ssenderlo <span class=\"_ _50\"></span>Group volledig <span class=\"_ _29\"> </span>opgenomen <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _29\"> </span>geconsolideerde <span class=\"_ _29\"> </span>resultaten <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _29\"> </span>Group. <span class=\"_ _29\"> </span>Op <span class=\"_ _1f\"> </span>datum <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de aankondiging <span class=\"_ _1e\"> </span>hield  Picano<span class=\"_ _2\"></span>l  Group, <span class=\"_ _1e\"> </span>via  zijn <span class=\"_ _1b\"> </span>100% <span class=\"_ _1b\"> </span>dochteronderne<span class=\"_ _2\"></span>ming  Verb<span class=\"_ _2\"></span>rugge  n<span class=\"_ _2\"></span>v,  21.8<span class=\"_ _2\"></span>60.003 (50,65%) aandelen aan<span class=\"_ _2\"></span> in Tessenderl<span class=\"_ _2\"></span>o Group, die 62,8<span class=\"_ _2\"></span>9% van de stemr<span class=\"_ _2\"></span>echten vertegenwo<span class=\"_ _2\"></span>ordigde<span class=\"lse\">n.</span> Mede <span class=\"_ _25\"></span>gebaseerd <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>\u201ccorporate <span class=\"_ _25\"></span>opportunity\u201d <span class=\"_ _25\"></span>afweging<span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>werd <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>beide <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ndernemingen <span class=\"_ _50\"></span>als aangewezen  beoorde<span class=\"_ _2\"></span>eld  de  groep  naar<span class=\"_ _2\"></span>  de  toekomst<span class=\"_ _2\"></span>  toe  als  \u00e9\u00e9n  g<span class=\"_ _2\"></span>e\u00efntegreerde  groep<span class=\"_ _2\"></span>  met  \u00e9\u00e9n beursnotering te kunnen <span class=\"_ _0\"></span>aansturen vanuit \u00e9\u00e9n <span class=\"_ _0\"></span>raad van <span class=\"_ _0\"></span>bestuur, hetgeen ook <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>jkomende liquiditeit zou <span class=\"_ _26\"></span>verschaffen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>aandeelhouders <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>Picanol <span class=\"_ _26\"></span>Group. <span class=\"_ _26\"></span>Daartoe <span class=\"_ _2\"></span>zouden, <span class=\"_ _26\"></span>via <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>ruilbod, <span class=\"_ _26\"></span>aandelen Tessenderlo <span class=\"_ _1b\"> </span>Group  aang<span class=\"_ _2\"></span>eboden <span class=\"_ _1b\"> </span>worden  aan<span class=\"_ _2\"></span>  de <span class=\"_ _1e\"> </span>Picanol  Group<span class=\"_ _2\"></span>  aandeelhoud<span class=\"_ _26\"></span>ers  in  ruil <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r  hun<span class=\"_ _2\"></span> aandelen. De  buiteng<span class=\"_ _2\"></span>ewone  alge<span class=\"_ _2\"></span>mene <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>ergadering<span class=\"_ _2\"></span>  op  1<span class=\"_ _2\"></span>8  oktober<span class=\"_ _2\"></span>  2022 <span class=\"_ _1e\"> </span>ke<span class=\"_ _0\"></span>urde  d<span class=\"_ _2\"></span>e  kap<span class=\"_ _2\"></span>itaalverhoging <span class=\"_ _1b\"> </span>door inbreng <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>natura <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>aandelen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>vennootschap <span class=\"_ _25\"></span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _25\"></span>nv <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>het<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>kader <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>vrijwillig <span class=\"_ _25\"></span>en voorwaardelijk openb<span class=\"_ _2\"></span>aar ruil<span class=\"_ _2\"></span>bod goed. Naar  aanleiding  van  deze  goedkeuring  heeft  Tesse<span class=\"_ _2\"></span>nderlo  Group  een  vrijwillig  openbaar  ruilbod<span class=\"_ _2\"></span> uitgebracht <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>aandelen <span class=\"_ _25\"></span>uitgegeven <span class=\"_ _25\"></span>door <span class=\"_ _32\"></span>Picanol <span class=\"_ _32\"></span>Group. <span class=\"_ _25\"></span>Meer <span class=\"_ _32\"></span>bepaald <span class=\"_ _25\"></span>werd <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>alle <span class=\"_ _25\"></span>Picanol Group aandeelhouders de mogelijkheid geb<span class=\"_ _2\"></span>oden om hun Picanol <span class=\"_ _0\"></span>Group aandelen om te ruilen tegen nieuwe <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _25\"></span>Group. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>ruilvoet <span class=\"_ _50\"></span>bedroeg <span class=\"_ _25\"></span>2,36 <span class=\"_ _25\"></span>nieuwe <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Tessenderlo Group per ingebra<span class=\"_ _2\"></span>cht aandeel in Pican<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>l Group. Tijdens de in<span class=\"_ _2\"></span>iti\u00eble aanvaard<span class=\"_ _26\"></span>ingsperiode werden 1<span class=\"_ _2\"></span>7.554.604 Pican<span class=\"_ _2\"></span>ol Group aand<span class=\"_ _2\"></span>elen <span class=\"_ _2\"></span>ingebracht in<span class=\"_ _2\"></span> het ruilbod. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>betaling van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>biedprijs, <span class=\"_ _0\"></span>bestaande uit <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nieuwe <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de vergoeding v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fracties van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>nieuwe <span class=\"_ _0\"></span>aandelen in <span class=\"_ _0\"></span>geld,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vond <span class=\"_ _0\"></span>plaats <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>maandag <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>januari <span class=\"_ _0\"></span>2023. Op <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>datum <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>41.42<span class=\"_ _2\"></span>8.134 <span class=\"_ _26\"></span>nieuwe aan<span class=\"_ _2\"></span>delen <span class=\"_ _26\"></span>uitgegeven <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o Gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>up <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>werd <span class=\"_ _2\"></span>het geplaatst <span class=\"_ _26\"></span>kapitaal <span class=\"_ _26\"></span>en u<span class=\"_ _2\"></span>itgiftepremies<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>verhoogd <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>res<span class=\"_ _2\"></span>pectievelijk <span class=\"_ _26\"></span>207.579.351 <span class=\"_ _26\"></span>EUR <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>1.473.988.607<span class=\"_ _2\"></span> EUR. De nieuwe aandelen werden op 2 januari 2023 genoteerd op Euronext Brussels. Bijgevolg bezat<span class=\"_ _2\"></span> Tessenderlo Group <span class=\"_ _2\"></span>97,90% van de aand<span class=\"_ _2\"></span>elen in Picanol<span class=\"_ _2\"></span> Group vanaf 2 janu<span class=\"_ _2\"></span>ari 2023. In januari 2023 ging Te<span class=\"_ _0\"></span>ssend<span class=\"_ _2\"></span>erlo Group over tot <span class=\"_ _0\"></span>de verplichte heropening van het vrijwillig openbaar ruilbod <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>alle <span class=\"_ _26\"></span>aandelen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>Picanol <span class=\"_ _2\"></span>Group. <span class=\"_ _26\"></span>Tijdens <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>heropening <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>bijkomend <span class=\"_ _26\"></span>255.735 <span class=\"_ _26\"></span>Picanol Group <span class=\"_ _2\"></span>aandel<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>ingebracht <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>ruilbod. <span class=\"_ _26\"></span>Bijgevolg b<span class=\"_ _2\"></span>ezat <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _26\"></span>9<span class=\"_ _0\"></span>9,32% <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>aandelen in <span class=\"_ _32\"></span>Picanol <span class=\"_ _32\"></span>Group. <span class=\"_ _32\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _32\"></span>betaling <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>biedprijs, <span class=\"_ _32\"></span>bestaande <span class=\"_ _32\"></span>uit <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>nieuwe <span class=\"_ _32\"></span>aandelen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Tessenderlo Group en d<span class=\"_ _2\"></span>e vergoedin<span class=\"_ _2\"></span>g va<span class=\"_ _2\"></span>n de fractie<span class=\"_ _2\"></span>s van <span class=\"_ _2\"></span>de nieuwe<span class=\"_ _2\"></span> aandelen <span class=\"_ _2\"></span>in geld, <span class=\"_ _26\"></span>vo<span class=\"_ _0\"></span>nd pla<span class=\"_ _2\"></span>ats in febr<span class=\"_ _2\"></span>uari 20<span class=\"_ _2\"></span>23. 603.307 <span class=\"_ _50\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>aandelen <span class=\"_ _1c\"></span>werden <span class=\"_ _50\"></span>uitgegeven <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _1c\"></span>geplaatst <span class=\"_ _1c\"></span>kapitaal <span class=\"_ _50\"></span>en uitgiftepremies <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>verhoogd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>respectievelijk<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>3.022.923 <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>21.465.30<span class=\"_ _2\"></span>8 <span class=\"_ _1c\"></span>EUR. <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>nieuwe aandelen werden <span class=\"_ _2\"></span>op 10 februari 2023 g<span class=\"_ _2\"></span>enoteerd op Euronext<span class=\"_ _2\"></span> Brussels. Gezien Tessenderlo Group<span class=\"_ _2\"></span>, samen met de met hem in onderli<span class=\"_ _2\"></span>ng overleg handelen<span class=\"_ _2\"></span>de personen, meer dan <span class=\"_ _2\"></span>95% <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e aan<span class=\"_ _2\"></span>delen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>aanhield <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>minstens <span class=\"_ _26\"></span>90% van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aand<span class=\"_ _2\"></span>elen had <span class=\"_ _26\"></span>verworven<span class=\"_ _2\"></span> die <span class=\"_ _1c\"></span>voorwerp <span class=\"_ _0\"></span>uitmaakten <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>ruilbod, <span class=\"_ _1c\"></span>kon <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>overblijven<span class=\"_ _2\"></span>de <span class=\"_ _1c\"></span>aandeelhouders van <span class=\"_ _0\"></span>Picanol <span class=\"_ _1c\"></span>Group verplichten <span class=\"_ _1c\"></span>hun P<span class=\"_ _0\"></span>icanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>ruilen <span class=\"_ _0\"></span>tegen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>biedprijs. <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _0\"></span>besloot daarom <span class=\"_ _0\"></span>over <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>gaan tot <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>finale <span class=\"_ _0\"></span>heropening van <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ruilbod <span class=\"_ _0\"></span>voor aanvaarding <span class=\"_ _0\"></span>met oog <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>verwerving <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>res<span class=\"_ _0\"></span>terende <span class=\"_ _50\"></span>121.427 <span class=\"_ _50\"></span>Picanol <span class=\"_ _50\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _50\"></span>aandelen. <span class=\"_ _50\"></span>De <span class=\"_ _25\"></span>heropening <span class=\"_ _50\"></span>had <span class=\"_ _25\"></span>het effect van een ver<span class=\"_ _2\"></span>eenvoudig<span class=\"_ _2\"></span>d uitkoopbod.<span class=\"_ _6d\"> </span>  In <span class=\"_ _0\"></span>februari <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>heropende <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>openbaar <span class=\"_ _0\"></span>ruilbod <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>resterend<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>aandelen van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _50\"></span>Group. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>heropening <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>ereenvoud<span class=\"_ _2\"></span>igd <span class=\"_ _1c\"></span>uitkoopbod <span class=\"_ _50\"></span>resulteerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>schrapping van de notering<span class=\"_ _26\"></span> v<span class=\"_ _0\"></span>an Picano<span class=\"_ _2\"></span>l Group op Eur<span class=\"_ _2\"></span>onext op 3 <span class=\"_ _2\"></span>maart 2023, na het<span class=\"_ _2\"></span> sluiten van de<span class=\"_ _2\"></span> markt. Tijd<span class=\"_ _2\"></span>ens deze <span class=\"_ _33\"> </span>heropening <span class=\"_ _33\"> </span>werden <span class=\"_ _33\"> </span>90.695 <span class=\"_ _33\"> </span>aandelen <span class=\"_ _33\"> </span>bijkomend <span class=\"_ _33\"> </span>ingebracht <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>ruilbod, <span class=\"_ _33\"> </span>terwijl <span class=\"_ _33\"> </span>30.732 aandelen <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>werden ingebracht. <span class=\"_ _0\"></span>Aandelen <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>niet waren <span class=\"_ _1c\"></span>aangeboden<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>voorafgaand<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>sluiting van de <span class=\"_ _0\"></span>finale aanvaard<span class=\"_ _2\"></span>ingsperiode, werden van rechtswege aan Tessenderlo Group overgedragen en<span class=\"_ _26\"></span> de betrokken <span class=\"_ _0\"></span>aandeelhoud<span class=\"_ _2\"></span>ers <span class=\"_ _0\"></span>zullen bij de <span class=\"_ _0\"></span>Deposito- <span class=\"_ _0\"></span>en Consignatiekas om <span class=\"_ _0\"></span>betaling van <span class=\"_ _0\"></span>de biedprijs voor <span class=\"_ _26\"></span>hun <span class=\"_ _26\"></span>aandelen <span class=\"_ _56\"></span>moeten <span class=\"_ _26\"></span>verzoeken. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _26\"></span>betaling <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>biedprijs, <span class=\"_ _26\"></span>bestaande <span class=\"_ _26\"></span>uit <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>nieuwe <span class=\"_ _26\"></span>aande<span class=\"_ _0\"></span>len<span class=\"_ _2\"></span> in <span class=\"_ _2\"></span>Tessenderlo Gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>up en <span class=\"_ _26\"></span>de vergoedi<span class=\"_ _2\"></span>ng van <span class=\"_ _26\"></span>de fracties <span class=\"_ _26\"></span>van de <span class=\"_ _2\"></span>nieuwe a<span class=\"_ _2\"></span>andelen <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>geld, vond <span class=\"_ _26\"></span>plaats in maart <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>286.342 nieuwe <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>uitgegeven <span class=\"_ _0\"></span>door Te<span class=\"_ _0\"></span>ssenderl<span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>geplaatst kapitaal en uitgiftepremies<span class=\"_ _2\"></span> werd verhoogd met respectiev<span class=\"_ _2\"></span>elijk 1.434.742 EUR en 10.187.880 EUR. De<span class=\"_ _2\"></span> nieuwe <span class=\"_ _1d\"> </span>aandelen <span class=\"_ _1d\"> </span>werden <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>17 <span class=\"_ _1d\"> </span>maart <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>genoteerd <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>Euronext <span class=\"_ _1d\"> </span>Brussels. <span class=\"_ _1d\"> </span>Bijgevolg <span class=\"_ _1d\"> </span>bezat<span class=\"_ _2\"></span> Tessenderlo Group <span class=\"_ _2\"></span>100% van de aand<span class=\"_ _2\"></span>elen van Pican<span class=\"_ _2\"></span>ol Group. Vanaf <span class=\"_ _25\"></span>januari <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>Picanol <span class=\"_ _32\"></span>Group <span class=\"_ _25\"></span>vo<span class=\"_ _0\"></span>lledig <span class=\"_ _25\"></span>geconsolideerd <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>resultaten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>Tessenderlo<span class=\"_ _2\"></span> Group. Het <span class=\"_ _50\"></span>management <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>oordeelde <span class=\"_ _50\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>waarderingsregels <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _50\"></span>moet <span class=\"_ _50\"></span>toepassen, met betrek<span class=\"_ _2\"></span>king t<span class=\"_ _2\"></span>ot de in<span class=\"_ _2\"></span>breng <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>geconsolid<span class=\"_ _2\"></span>eerde j<span class=\"_ _2\"></span>aarrekening <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>groep d<span class=\"_ _2\"></span>ie opg<span class=\"_ _2\"></span>esteld werd <span class=\"_ _2\"></span>in overeenstem<span class=\"_ _2\"></span>ming met <span class=\"_ _0\"></span>de International Financial Reporting Standards <span class=\"_ _0\"></span>(IFRS) zoals goedgekeurd door de Europese Uni<span class=\"_ _2\"></span>e, niet binnen het toepa<span class=\"_ _2\"></span>ssingsgebied van IFRS<span class=\"_ _2\"></span> 3 vallen, aangezie<span class=\"_ _2\"></span>n: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">indien <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _1e\"> </span>boekhoudkun<span class=\"_ _2\"></span>dig <span class=\"_ _1e\"> </span>zou <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>besch<span class=\"_ _2\"></span>ouwd <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>overnemende <span class=\"_ _1e\"> </span>partij <span class=\"_ _31\"> </span>(\u201cthe </span></span>accounting <span class=\"_ _29\"> </span>acquirer\u201d<span class=\"_ _2\"></span>) <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>Picanol <span class=\"_ _29\"> </span>Group,<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>inbreng <span class=\"_ _29\"> </span>voldoet <span class=\"_ _29\"> </span>aan<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>definitie <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>een bedrijfscombinatie,<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aar <span class=\"_ _2\"></span>is <span class=\"_ _26\"></span>uitgesloten <span class=\"_ _26\"></span>van h<span class=\"_ _2\"></span>et <span class=\"_ _26\"></span>toepassingsgebied <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>IFRS <span class=\"_ _26\"></span>3 aan<span class=\"_ _2\"></span>gezien <span class=\"_ _26\"></span>het een<span class=\"_ _2\"></span> bedrijfscombinatie<span class=\"_ _2\"></span> betreft tussen enti<span class=\"_ _2\"></span>teiten onder ge<span class=\"_ _2\"></span>meenschappelijke c<span class=\"_ _2\"></span>ontrole en; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">indien d<span class=\"_ _2\"></span>e groep boekhoudk<span class=\"_ _2\"></span>undig <span class=\"_ _2\"></span>niet wordt beschouw<span class=\"_ _2\"></span>d als d<span class=\"_ _2\"></span>e overnemende <span class=\"_ _2\"></span>partij, de <span class=\"_ _2\"></span>inbreng<span class=\"_ _2\"></span> </span></span>geen <span class=\"_ _1c\"></span>bedrijfscombinatie <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>aangezien <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>reeds <span class=\"_ _1c\"></span>v\u00f3\u00f3r <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>inbreng <span class=\"_ _1c\"></span>controle <span class=\"_ _0\"></span>uitoefent over Tessenderlo <span class=\"_ _2\"></span>Group nv en g\u00e9\u00e9n<span class=\"_ _2\"></span> controle zal <span class=\"_ _2\"></span>verkrijgen als gevolg <span class=\"_ _2\"></span>van de inbreng.  De transac<span class=\"_ _2\"></span>tie w<span class=\"_ _2\"></span>ordt be<span class=\"_ _2\"></span>oordeeld als<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>\u201ccommon<span class=\"_ _2\"></span> control\u201d<span class=\"_ _2\"></span> transacti<span class=\"_ _2\"></span>e aangezi<span class=\"_ _2\"></span>en d<span class=\"_ _2\"></span>e zeggenschap<span class=\"_ _2\"></span> voor<span class=\"_ _2\"></span> en <span class=\"_ _50\"></span>na <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>transactie <span class=\"_ _50\"></span>uiteindelijk <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>handen <span class=\"_ _25\"></span>blijft <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>dezelfde <span class=\"_ _50\"></span>meerderheidsaand<span class=\"_ _2\"></span>eelhouder <span class=\"_ _50\"></span>(Oostiep Group bv). Bijgevolg heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep besloten <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inbreng buiten het <span class=\"_ _0\"></span>toepassingsgebied van IFRS <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>valt, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>er geen <span class=\"_ _1c\"></span>IFRS <span class=\"_ _0\"></span>vereisten <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>specifiek<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>toepassing <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>inbreng. <span class=\"_ _1c\"></span>Bijgevol<span class=\"_ _2\"></span>g <span class=\"_ _1c\"></span>heeft <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>de vereisten <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  IA<span class=\"_ _2\"></span>S  8.<span class=\"_ _2\"></span>10-12  in<span class=\"_ _2\"></span>  overwegi<span class=\"_ _2\"></span>ng  g<span class=\"_ _2\"></span>enomen <span class=\"_ _1b\"> </span>om  de <span class=\"_ _1b\"> </span>volgende <span class=\"_ _1b\"> </span>grondsla<span class=\"_ _2\"></span>gen  voor <span class=\"_ _1e\"> </span>financi\u00eble verslaggeving v<span class=\"_ _2\"></span>oor de inbreng te ont<span class=\"_ _2\"></span>wikkelen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Activa <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>passiva <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>gewaardeerd <span class=\"_ _1e\"> </span>tegen <span class=\"_ _1e\"> </span>hun <span class=\"_ _1e\"> </span>boekwaarde, <span class=\"_ _1e\"> </span>zoals <span class=\"_ _1b\"> </span>gerapporte<span class=\"_ _2\"></span>erd <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>de </span></span>jaarrekening <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>Picanol <span class=\"_ _1e\"> </span>Group <span class=\"_ _1e\"> </span>v\u00f3\u00f3r <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>inbreng, <span class=\"_ _1e\"> </span>met <span class=\"_ _1e\"> </span>inbegrip <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _1e\"> </span>Group toegepaste <span class=\"_ _25\"></span>boekhoudkundige <span class=\"_ _50\"></span>aanpassingen <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>per <span class=\"_ _25\"></span>1 <span class=\"_ _32\"></span>januari <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>019 <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>d<span class=\"_ _0\"></span><span class=\"ls32\">e </span>gerelateerde <span class=\"_ _1d\"> </span>goodwill <span class=\"_ _1d\"> </span>als <span class=\"_ _1d\"> </span>gevolg <span class=\"_ _29\"> </span>hier<span class=\"_ _2\"></span>van. <span class=\"_ _1d\"> </span>Dit <span class=\"_ _29\"> </span>impl<span class=\"_ _2\"></span>iceert <span class=\"_ _1d\"> </span>dat <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>activa <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>passiva <span class=\"_ _1d\"> </span>zullen aansluiten <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>de gepu<span class=\"_ _2\"></span>bliceerde <span class=\"_ _2\"></span>geconsolideerd<span class=\"_ _2\"></span>e jaar<span class=\"_ _26\"></span>reke<span class=\"_ _0\"></span>ning <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>voor h<span class=\"_ _2\"></span>et jaar<span class=\"_ _26\"></span> eindigend <span class=\"_ _0\"></span>op <span class=\"_ _50\"></span>31 <span class=\"_ _1c\"></span>december <span class=\"_ _0\"></span>2022. <span class=\"_ _50\"></span>Gezien <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>onbeschikbaarheid<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>IFRS <span class=\"_ _1c\"></span>rich<span class=\"_ _0\"></span>tlijnen, <span class=\"_ _0\"></span>heeft <span class=\"_ _50\"></span>het management <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>dit <span class=\"_ _25\"></span>verband <span class=\"_ _50\"></span>US <span class=\"_ _25\"></span>GAAP<span class=\"_ _0\"></span>-richtlijn <span class=\"_ _50\"></span>ASC <span class=\"_ _25\"></span>805<span class=\"_ _0\"></span>-<span class=\"ls1\">50</span>-<span class=\"_ _2\"></span><span class=\"ls1\">30<span class=\"ls0\">-5 <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>aanmerking <span class=\"_ _50\"></span>genomen, <span class=\"_ _25\"></span>die </span></span>stelt: <span class=\"_ _2\"></span>\u201c<span class=\"ff4\">Bij de a<span class=\"_ _2\"></span>dministratieve <span class=\"_ _2\"></span>verwerking <span class=\"_ _2\"></span>van een <span class=\"_ _2\"></span>overd<span class=\"_ _2\"></span>racht van a<span class=\"_ _2\"></span>ctiva of<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>ruil van<span class=\"_ _2\"></span> aandelen </span>tussen <span class=\"_ _2\"></span>entiteiten <span class=\"_ _26\"></span>waarover <span class=\"_ _2\"></span>gezamenlijk <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>zeggenschap <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>uitgeoefen<span class=\"_ _2\"></span>d, dien<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de entiteit <span class=\"_ _2\"></span>die de <span class=\"_ _32\"></span>netto-activa<span class=\"_ _2\"></span> <span class=\"_ _32\"> </span>of <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aandelenbela<span class=\"_ _2\"></span>ngen <span class=\"_ _25\"></span>ontvangt, <span class=\"_ _32\"> </span>de <span class=\"_ _25\"></span>overgedragen <span class=\"_ _25\"></span>activa <span class=\"_ _32\"> </span>en <span class=\"_ _25\"></span>ver<span class=\"_ _0\"></span>plichtingen aanvankelijk te waarderen tegen hun boekwaarde in <span class=\"_ _0\"></span>de financi\u00eble staten van de <span class=\"_ _0\"></span>overdragende entiteit op de datum <span class=\"_ _2\"></span>van de overdracht.<span class=\"_ _6d\"> </span>Indien <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>boekwaarde<span class=\"_ _2\"></span> van <span class=\"_ _26\"></span>de ove<span class=\"_ _2\"></span>rgedragen <span class=\"_ _2\"></span>activa <span class=\"_ _26\"></span>en verpli<span class=\"_ _2\"></span>chtingen <span class=\"_ _2\"></span>verschilt <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e his<span class=\"_ _2\"></span>torische kost <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>moedermaatscha<span class=\"_ _2\"></span>ppij <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>entiteiten<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>waarover <span class=\"_ _26\"></span>gezamenlijk <span class=\"_ _56\"></span>de <span class=\"_ _2\"></span>zeggensch<span class=\"_ _2\"></span>ap <span class=\"_ _26\"></span>wordt uitgeoefend, <span class=\"_ _1e\"> </span>bijvoorbeeld <span class=\"_ _31\"> </span>omdat <span class=\"_ _1e\"> </span>\"pushdown\" <span class=\"_ _1e\"> </span>accounting<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>niet <span class=\"_ _1b\"> </span>was <span class=\"_ _1e\"> </span>toegepast,<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>dan <span class=\"_ _1b\"> </span>dient <span class=\"_ _1e\"> </span>de jaarrekening <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>ontvangende <span class=\"_ _1f\"> </span>entiteit <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>overgedragen <span class=\"_ _1f\"> </span>activa <span class=\"_ _20\"> </span>en <span class=\"_ _1f\"> </span>verplichtingen <span class=\"_ _1f\"> </span>te weerspiegelen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>tegen <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>historische <span class=\"_ _31\"> </span>kostprijs <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _31\"> </span>moedermaatschappij <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>entiteiten waarover <span class=\"_ _50\"></span>gezamenlijk <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>zeggenschap <span class=\"_ _1c\"></span>wordt <span class=\"_ _25\"></span>uitgeoefend.<span class=\"ff3\">\u201d <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>aanpassingen <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>toewijzing </span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>aankoopprijs, <span class=\"_ _1c\"></span>zoals <span class=\"_ _1c\"></span>toegepast <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _0\"></span>op <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>per <span class=\"_ _1c\"></span>1 <span class=\"_ _1c\"></span>j<span class=\"_ _0\"></span>anuari 2019 hebben betr<span class=\"_ _2\"></span>ekking op: -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Re\u00eble waarde aan<span class=\"_ _2\"></span>passingen van <span class=\"_ _2\"></span>materi\u00eble vaste a<span class=\"_ _2\"></span>ctiva </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De opname van go<span class=\"_ _2\"></span>odwill </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Re\u00eble waarde aan<span class=\"_ _2\"></span>passingen van i<span class=\"_ _2\"></span>mmateri\u00eble vast<span class=\"_ _2\"></span>e activa </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Re\u00eble waarde aan<span class=\"_ _2\"></span>passingen van e<span class=\"_ _2\"></span>en rentedragende fi<span class=\"_ _2\"></span>nanci\u00eble schuld </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Uitgestelde belas<span class=\"_ _2\"></span>tingschulden op de hierb<span class=\"_ _2\"></span>oven besch<span class=\"_ _2\"></span>reven re\u00eble waard<span class=\"_ _2\"></span>e aanpassingen  </span></span>De <span class=\"_ _1c\"></span>impact <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _50\"></span>toewijzi<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>aankoopprijs <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>geconsolideerde <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrek<span class=\"_ _2\"></span>ening hebben b<span class=\"_ _2\"></span>etrekking op: </span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Bijkomende <span class=\"_ _32\"></span>jaarlijkse <span class=\"_ _31\"> </span>afschrijving<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _32\"></span>aanpassingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>hierboven<span class=\"_ _2\"></span> </span></span>beschreven vaste<span class=\"_ _2\"></span> activa -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Aanpassingen <span class=\"_ _56\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>interestkosten <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>een r<span class=\"_ _26\"></span>entedragende <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _26\"></span>schuld <span class=\"_ _26\"></span>zoals <span class=\"_ _26\"></span>hierboven </span></span>beschreven -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Uitgestelde belas<span class=\"_ _2\"></span>tingen ten gevolge <span class=\"_ _2\"></span>van de hierbove<span class=\"_ _2\"></span>n beschreven aanpassinge<span class=\"_ _2\"></span>n </span></span>Deze <span class=\"_ _1d\"> </span>aanpassingen <span class=\"_ _33\"> </span>zullen <span class=\"_ _1d\"> </span>blijvende <span class=\"_ _1d\"> </span>gevolgen <span class=\"_ _33\"> </span>hebben <span class=\"_ _1d\"> </span>voor <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span> van Tessenderlo Group, <span class=\"_ _2\"></span>maar de bedr<span class=\"_ _2\"></span>agen zullen wijzigen <span class=\"_ _2\"></span>over tijd. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het totaalb<span class=\"_ _2\"></span>edrag <span class=\"_ _2\"></span>van het<span class=\"_ _2\"></span> eigen <span class=\"_ _2\"></span>vermogen<span class=\"_ _2\"></span> werd b<span class=\"_ _26\"></span>epaald op <span class=\"_ _2\"></span>basis van<span class=\"_ _2\"></span> het <span class=\"_ _2\"></span>gerappo<span class=\"_ _2\"></span>rteerde eig<span class=\"_ _2\"></span>en </span></span>vermogen <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>Picanol <span class=\"_ _20\"> </span>Group <span class=\"_ _20\"> </span>zoals <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>toelichting <span class=\"_ _1f\"> </span>31 <span class=\"_ _27\"> </span>- <span class=\"_ _20\"> </span>Gebeurtenissen <span class=\"_ _20\"> </span>na balansdatum <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>gepubliceerde <span class=\"_ _1c\"></span>geconsolideerde <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _50\"></span>staten <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _50\"></span>G<span class=\"_ _0\"></span>roup per 31 <span class=\"_ _0\"></span>december 2022 (1.919,2 miljoen EUR), <span class=\"_ _0\"></span>na opname van <span class=\"_ _0\"></span>een aanpassing van <span class=\"_ _1c\"></span>-9,7 miljoen EUR <span class=\"_ _26\"></span>met be<span class=\"_ _2\"></span>trekking <span class=\"_ _26\"></span>tot d<span class=\"_ _26\"></span>e goodwill<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>die <span class=\"_ _26\"></span>Picanol <span class=\"_ _26\"></span>Group <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>toegewezen <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>het b<span class=\"_ _2\"></span>edrijfssegment<span class=\"_ _2\"></span> T-Power. <span class=\"_ _32\"></span>In <span class=\"_ _25\"></span>2022 <span class=\"_ _32\"></span>erkende<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijz<span class=\"_ _2\"></span>ondere <span class=\"_ _25\"></span>waardevermi<span class=\"_ _0\"></span>ndering <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>een bedrag van <span class=\"_ _0\"></span>-37,6 miljoen EUR o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>de activa van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>kasstroo<span class=\"_ _2\"></span>mgenererende eenheid T<span class=\"_ _0\"></span>-Power en bijgevolg <span class=\"_ _26\"></span>was <span class=\"_ _26\"></span>een b<span class=\"_ _2\"></span>ijzondere <span class=\"_ _26\"></span>waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>eveneens <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>toepassing <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gerelateerde goodwill. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De eig<span class=\"_ _2\"></span>en aan<span class=\"_ _2\"></span>delen aang<span class=\"_ _2\"></span>ehouden <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>icanol G<span class=\"_ _2\"></span>roup <span class=\"_ _2\"></span>(Picanol <span class=\"_ _26\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _2\"></span>bezit <span class=\"_ _2\"></span>21.860.00<span class=\"_ _2\"></span>3 aandelen<span class=\"_ _2\"></span> </span></span>van <span class=\"_ _0\"></span>Te<span class=\"_ _0\"></span>ssenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>haar <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Verbrugge <span class=\"_ _0\"></span>nv) <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gewaardeerd<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>op basis <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _56\"></span>Group <span class=\"_ _26\"></span>aandeel <span class=\"_ _56\"></span>zo<span class=\"_ _0\"></span>als <span class=\"_ _56\"></span>werd <span class=\"_ _26\"></span>vastgelegd <span class=\"_ _56\"></span>voor<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bepaling<span class=\"_ _2\"></span> van de <span class=\"_ _2\"></span>ruilverhoudin<span class=\"_ _2\"></span>g (40,5<span class=\"_ _2\"></span>9 EUR). <span class=\"_ _2\"></span>Als e<span class=\"_ _2\"></span>en verd<span class=\"_ _2\"></span>ere ver<span class=\"_ _2\"></span>eenvoudiging<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de groep<span class=\"_ _2\"></span>sstructuur na<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>transactie, <span class=\"_ _25\"></span>fusioneerde <span class=\"_ _25\"></span>Verbrugge <span class=\"_ _32\"></span>nv <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>Picanol <span class=\"_ _25\"></span>nv <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>31 <span class=\"_ _32\"></span>juli <span class=\"_ _25\"></span>2023. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>heeft <span class=\"_ _25\"></span>de intentie <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>eigen <span class=\"_ _1c\"></span>aandelen, <span class=\"_ _1c\"></span>nu <span class=\"_ _1c\"></span>aangehouden <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>rechtstreekse <span class=\"_ _1c\"></span>dochteronderneming Picanol nv, te verni<span class=\"_ _2\"></span>etigen in 2024.<span class=\"_ _6d\"> </span> De <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>nderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _2\"></span>toon <span class=\"_ _26\"></span>de impact <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>overname <span class=\"_ _26\"></span>van Pican<span class=\"_ _2\"></span>ol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>balans <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>groep vanaf januari 20<span class=\"_ _2\"></span>23: (Miljoen EUR) Re\u00eble waarde aanpassingen op Tessenderlo Group, erkend door Picanol Group Picanol Group Totaal Totaal vaste activa<span class=\"_ _2\"></span> 365,0  166,9  531,9  Materi\u00eb<span class=\"_ _2\"></span>le vaste activa (toe<span class=\"_ _2\"></span>lichting 11) 114,9  88,0  202,9  Goodwill 0,4  - 0,4  Immateri\u00ebl<span class=\"_ _2\"></span>e activa (toelicht<span class=\"_ _2\"></span>ing 13) 249,8  0,8  250,6  Overige be<span class=\"_ _2\"></span>leggingen - 75,2  75,2  Uitgestel<span class=\"_ _2\"></span>de belastingvor<span class=\"_ _2\"></span>deringen - 1,3  1,3  Handels- en ov<span class=\"_ _2\"></span>erige vorde<span class=\"_ _2\"></span>ringen - 1,6  1,6  Totaal vlottende acti<span class=\"_ _2\"></span>va 0,0  258,9  258,9  Voorraden - 107,5  107,5  Handels- en ov<span class=\"_ _2\"></span>erige vorde<span class=\"_ _2\"></span>ringen - 105,8  105,8  Belasti<span class=\"_ _2\"></span>ngvorderingen - 6,4  6,4  Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en - 39,3  39,3  Activa aangeho<span class=\"_ _2\"></span>uden voor verkoop<span class=\"_ _2\"></span> 0,0  0,2  0,2  Totaal acti<span class=\"_ _2\"></span>va 365,0  426,0  791,0  Totaal schulden o<span class=\"_ _2\"></span>p meer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r 89,0  8,8  97,8  Financi\u00ebl<span class=\"_ _2\"></span>e schulden 1,1  1,6  2,8  Personeel<span class=\"_ _2\"></span>sbeloningen - 3,0  3,0  Uitgestel<span class=\"_ _2\"></span>de belastingschul<span class=\"_ _2\"></span>den 87,8  4,1  92,0  Totaal schulden o<span class=\"_ _2\"></span>p ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 0,0  187,0  187,0  Financi\u00ebl<span class=\"_ _2\"></span>e schulden - 2,5  2,5  Handels- en ov<span class=\"_ _2\"></span>erige schulde<span class=\"_ _2\"></span>n - 178,6  178,6  Te betalen <span class=\"_ _2\"></span>belastingen - 1,8  1,8  Personeel<span class=\"_ _2\"></span>sbeloningen - 0,6  0,6  Voorzieningen<span class=\"_ _2\"></span> - 3,4  3,4  Totaal schulden<span class=\"_ _2\"></span> 89,0  195,7  284,7  Overgenomen netto act<span class=\"_ _2\"></span>ief  276,0  230,3  506,3  Eigen aandelen <span class=\"_ _2\"></span>verworven <span class=\"_ _2\"></span>door Tessenderlo Group<span class=\"_ _2\"></span> nv 887,3  Totaal overgeno<span class=\"_ _2\"></span>men netto actief  1.393,6  Toename van geplaat<span class=\"_ _2\"></span>st kapit<span class=\"_ _2\"></span>aal en uitgiftepre<span class=\"_ _2\"></span>mies door uitgifte v<span class=\"_ _2\"></span>an nieuwe aandel<span class=\"_ _2\"></span>en door Tessender<span class=\"_ _2\"></span>lo Group nv -1.717,7  Reserves gerelat<span class=\"_ _2\"></span>eerd aan de acquisit<span class=\"_ _2\"></span>ie van Picanol Group<span class=\"_ _2\"></span> -324,2  Acquisitie van een<span class=\"_ _2\"></span> voormalig Spaan<span class=\"_ _2\"></span>s renderingbedrijf In <span class=\"_ _32\"></span>januari <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>kondigde <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>dat <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>businessunit <span class=\"_ _32\"></span>Akiolis <span class=\"_ _32\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _32\"></span>Bio-valorization) <span class=\"_ _32\"></span>het onroerend goed en de pro<span class=\"_ _2\"></span>ductie-activa van een voor<span class=\"_ _2\"></span>malig Spaans renderingb<span class=\"_ _2\"></span>edrijf (Ribera d'Ondara,<span class=\"_ _26\"></span> Lleida, <span class=\"_ _32\"></span>Spanje) <span class=\"_ _31\"> </span>heeft <span class=\"_ _32\"></span>overgenomen. <span class=\"_ _32\"></span>De <span class=\"_ _31\"></span>fabriek <span class=\"_ _32\"></span>is <span class=\"_ _31\"></span>gespecialisee<span class=\"_ _2\"></span>rd <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>rendering <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>varkens- <span class=\"_ _31\"> </span>en pluimvee <span class=\"_ _56\"></span>en <span class=\"_ _2\"></span>ligt <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>de <span class=\"_ _26\"></span>belangrijkste <span class=\"_ _26\"></span>regio's <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>varkens- <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>pluimveebedrijven <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>Spanje. <span class=\"_ _26\"></span>Deze overname zal <span class=\"_ _2\"></span>de acti<span class=\"_ _2\"></span>viteiten van <span class=\"_ _2\"></span>Akiolis uitbreid<span class=\"_ _2\"></span>en naar <span class=\"_ _2\"></span>het Iberisch schi<span class=\"_ _2\"></span>ereiland en <span class=\"_ _2\"></span>zal zijn<span class=\"_ _2\"></span> positie op<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>Europese <span class=\"_ _32\"></span>renderingmarkt <span class=\"_ _32\"></span>versterken. <span class=\"_ _25\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>verwierf <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>onroerend <span class=\"_ _32\"></span>goed <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>productie<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>activa,  terwijl <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>industri\u00eble  proceskennis  van <span class=\"_ _33\"> </span>de  businessunit <span class=\"_ _4f\"> </span>Akio<span class=\"_ _0\"></span>lis  werd <span class=\"_ _33\"> </span>aangewend  om <span class=\"_ _33\"> </span>de<span class=\"_ _2\"></span> activiteiten <span class=\"_ _32\"></span>te <span class=\"_ _31\"> </span>hervatten <span class=\"_ _32\"></span>onder <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>naam <span class=\"_ _31\"> </span>Akiolis <span class=\"_ _32\"></span>Iberia. <span class=\"_ _32\"></span>D<span class=\"_ _0\"></span>oor <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>afwezigheid <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>een <span class=\"_ _32\"></span>substantieel proces <span class=\"_ _37\"> </span>oordeelde <span class=\"_ _37\"> </span>de <span class=\"_ _2a\"> </span>groep <span class=\"_ _37\"> </span>dat <span class=\"_ _37\"> </span>deze <span class=\"_ _2a\"> </span>transacti<span class=\"_ _2\"></span>e <span class=\"_ _37\"> </span>niet <span class=\"_ _37\"> </span>v<span class=\"_ _0\"></span>oldeed <span class=\"_ _37\"> </span>aan <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>definitie<span class=\"_ _0\"></span> <span class=\"_ _2a\"> </span>van<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>een<span class=\"_ _2\"></span> bedrijfscombinatie  in <span class=\"_ _1b\"> </span>overeenstemming<span class=\"_ _2\"></span>  met  IFRS  3  -  <span class=\"ff4\">Bedrijfscombinaties</span>.  De<span class=\"_ _2\"></span>  groep  erkende  de individueel identific<span class=\"_ _2\"></span>eerbare overg<span class=\"_ _2\"></span>enomen activa, <span class=\"_ _2\"></span>voornamelijk bestaan<span class=\"_ _2\"></span>de uit land en gebou<span class=\"_ _2\"></span>wen.<span class=\"_ _6d\"> </span>Verkopen: 40% <span class=\"_ _2\"></span>minderheidsbelang<span class=\"_ _2\"></span> van PB Brasil Indu<span class=\"_ _2\"></span>stria e Comercio de Gel<span class=\"_ _2\"></span>atinas Ltda In november <span class=\"_ _2\"></span>2022 kondigde de gr<span class=\"_ _2\"></span>oep aan dat de bu<span class=\"_ _2\"></span>sinessunit PB <span class=\"_ _2\"></span>Leiner (segment Bio-val<span class=\"_ _2\"></span>orization) in Brazili\u00eb een overeenkomst had gesloten met D&amp;D Participa\u00e7\u00f5es Societ\u00e1rias, \u00e9\u00e9n van de <span class=\"_ _0\"></span>belangrijkst<span class=\"_ _2\"></span>e leerlooierijgroep<span class=\"_ _2\"></span>en  van <span class=\"_ _1e\"> </span>het  land. <span class=\"_ _1e\"> </span>In  het  kader <span class=\"_ _1e\"> </span>van  deze <span class=\"_ _1b\"> </span>overeenkomst <span class=\"_ _1e\"> </span>heeft  D&amp;D <span class=\"_ _1b\"> </span>Participa\u00e7\u00f5es<span class=\"_ _2\"></span> Societ\u00e1rias een<span class=\"_ _2\"></span> minderheidsbelan<span class=\"_ _2\"></span>g van 40% <span class=\"_ _2\"></span>verworven in <span class=\"_ _2\"></span>PB Brasil Industria e<span class=\"_ _2\"></span> Comercio<span class=\"_ _2\"></span> de Gelatinas<span class=\"_ _2\"></span> Ltda. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>gecombineerde <span class=\"_ _50\"></span>kracht <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>twee <span class=\"_ _25\"></span>bedrijven <span class=\"_ _50\"></span>zal <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>lange <span class=\"_ _50\"></span>te<span class=\"_ _0\"></span>rmijn <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>duurzaam <span class=\"_ _25\"></span>aanbod mogelijk <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aken <span class=\"_ _26\"></span>van e<span class=\"_ _2\"></span>en pr<span class=\"_ _2\"></span>emium pr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ductgamma <span class=\"_ _26\"></span>van ru<span class=\"_ _2\"></span>ndergelatine <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p b<span class=\"_ _2\"></span>asis <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>de techn<span class=\"_ _2\"></span>ologie <span class=\"_ _2\"></span>van PB Leiner. De <span class=\"_ _0\"></span>verwerkingsk<span class=\"_ _2\"></span>eten voor runderhuiden van D&amp;D P<span class=\"_ _0\"></span>articipa\u00e7<span class=\"_ _2\"></span>\u00f5es <span class=\"_ _0\"></span>Societ\u00e1rias, in combinatie<span class=\"_ _2\"></span> met het <span class=\"_ _0\"></span>wereldwijde commerci\u00eble netwerk en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uitgebreid<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>knowhow van P<span class=\"_ _0\"></span>B Leiner op <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>gebie<span class=\"_ _0\"></span><span class=\"ls26\">d </span>van <span class=\"_ _31\"> </span>gelatineproduc<span class=\"_ _2\"></span>tie, <span class=\"_ _31\"> </span>zal <span class=\"_ _32\"></span>gelatine <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>uitstekende <span class=\"_ _32\"></span>kwaliteit <span class=\"_ _31\"> </span>garanderen. <span class=\"_ _32\"></span>Deze <span class=\"_ _31\"></span>transactie <span class=\"_ _32\"></span>werd <span class=\"_ _31\"> </span>in januari 2<span class=\"_ _2\"></span>023 afg<span class=\"_ _2\"></span>erond. De <span class=\"_ _26\"></span>opbrengst van <span class=\"_ _2\"></span>de ver<span class=\"_ _2\"></span>koop van <span class=\"_ _26\"></span>4<span class=\"_ _0\"></span>0% <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>aandelen <span class=\"_ _2\"></span>in PB<span class=\"_ _2\"></span> Brasil<span class=\"_ _2\"></span> Industria <span class=\"_ _26\"></span>e Comercio <span class=\"_ _2\"></span>de G<span class=\"_ _2\"></span>elatinas <span class=\"_ _26\"></span>L<span class=\"_ _0\"></span>tda <span class=\"_ _2\"></span>bedraagt <span class=\"_ _2\"></span>ongeveer <span class=\"_ _26\"></span>26 milj<span class=\"_ _2\"></span>oen USD, <span class=\"_ _2\"></span>waarvan <span class=\"_ _26\"></span>ongeveer 16 <span class=\"_ _26\"></span>miljoen US<span class=\"_ _2\"></span>D zal<span class=\"_ _2\"></span> worden <span class=\"_ _50\"></span>betaald <span class=\"_ _1c\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>periode <span class=\"_ _1c\"></span>2<span class=\"_ _0\"></span>024-2026 <span class=\"_ _1c\"></span>(opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>handels- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>overige <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _50\"></span>op meer <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2023). <span class=\"_ _0\"></span>Een <span class=\"_ _1c\"></span>bedrag <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>10,6 <span class=\"_ _0\"></span>miljoen USD <span class=\"_ _2\"></span>(9,8 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR) wer<span class=\"_ _2\"></span>d in<span class=\"_ _2\"></span> geld<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iddelen <span class=\"_ _26\"></span>ontvangen <span class=\"_ _2\"></span>bij <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>afronden <span class=\"_ _26\"></span>van de<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>ransactie. <span class=\"_ _26\"></span>Bijkomend heeft <span class=\"_ _33\"> </span>de <span class=\"_ _4f\"> </span>groep <span class=\"_ _33\"> </span>recht  op <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>voorwaard<span class=\"_ _2\"></span>elijke <span class=\"_ _33\"> </span>betaling<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>(tot <span class=\"_ _4f\"> </span>6<span class=\"_ _0\"></span>  miljoen <span class=\"_ _33\"> </span>USD),  afhankelijk  v<span class=\"_ _0\"></span>an  de toekomstige <span class=\"_ _50\"></span>prestaties <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>dochteronderne<span class=\"_ _2\"></span>ming, <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>5,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>USD <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>gewaardeerd <span class=\"_ _25\"></span>na inhouding <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  roer<span class=\"_ _2\"></span>ende <span class=\"_ _1b\"> </span>voorheffing. <span class=\"_ _1e\"> </span>Aangezien  d<span class=\"_ _2\"></span>e  g<span class=\"_ _2\"></span>roep  contr<span class=\"_ _2\"></span>ole  beh<span class=\"_ _2\"></span>oudt  i<span class=\"_ _2\"></span>n  d<span class=\"_ _2\"></span>eze  Braziliaa<span class=\"_ _2\"></span>nse dochteronderneming<span class=\"_ _2\"></span>, <span class=\"_ _1b\"> </span>werd <span class=\"_ _1e\"> </span>de  winst, <span class=\"_ _1e\"> </span>gerealiseerd <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1b\"> </span>deze <span class=\"_ _1e\"> </span>transactie <span class=\"_ _1b\"> </span>voor <span class=\"_ _1e\"> </span>een <span class=\"_ _1b\"> </span>bedrag <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1b\"> </span>15,2 miljoen <span class=\"_ _1e\"> </span>EUR,  opgeno<span class=\"_ _2\"></span>men <span class=\"_ _1e\"> </span>in  het <span class=\"_ _1e\"> </span>eigen  ver<span class=\"_ _2\"></span>mogen, <span class=\"_ _1b\"> </span>terwijl <span class=\"_ _1e\"> </span>een <span class=\"_ _1b\"> </span>bedrag <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  9,5<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR  werd<span class=\"_ _2\"></span> opgenomen als <span class=\"_ _2\"></span>minderheidsbelan<span class=\"_ _2\"></span>g. Vereffening van P<span class=\"_ _2\"></span>B Shengda (Zhejiang) Bi<span class=\"_ _2\"></span>otechnology Co., Ltd. PB <span class=\"_ _50\"></span>Shengda <span class=\"_ _50\"></span>(Zhejiang) <span class=\"_ _50\"></span>Biotechnology <span class=\"_ _50\"></span>Co., <span class=\"_ _50\"></span>Ltd, <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>50% <span class=\"_ _50\"></span>joint <span class=\"_ _50\"></span>venture <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>en Zhejiang Shengda <span class=\"_ _0\"></span>Ocean <span class=\"_ _1c\"></span>Co., <span class=\"_ _0\"></span>Ltd, <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>Chinees <span class=\"_ _0\"></span>overheidsbedrijf<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>opgericht <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>juni <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de constructie <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1b\"> </span>fabrie<span class=\"_ _2\"></span>k <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>productie <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>viscollageenpeptiden. <span class=\"_ _1e\"> </span>In <span class=\"_ _1e\"> </span>2021 <span class=\"_ _1e\"> </span>kwamen <span class=\"_ _1e\"> </span>beide partners <span class=\"_ _33\"> </span>overeen <span class=\"_ _1d\"> </span>om <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>joint <span class=\"_ _33\"> </span>venture <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>vereenkomst <span class=\"_ _33\"> </span>te <span class=\"_ _33\"> </span>be\u00ebindigen <span class=\"_ _1d\"> </span>en <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>onderneming <span class=\"_ _33\"> </span>werd ontbonden in <span class=\"_ _2\"></span>2023. De ont<span class=\"_ _2\"></span>binding van deze<span class=\"_ _2\"></span> dochterondernemin<span class=\"_ _2\"></span>g had geen<span class=\"_ _2\"></span> significante impac<span class=\"_ _2\"></span>t op de financi\u00eble staten <span class=\"_ _2\"></span>van de groep. Vereffening van John <span class=\"_ _2\"></span>Davidson Holdings <span class=\"_ _2\"></span>Ltd. and DYKA UK <span class=\"_ _2\"></span>Ltd.  In december 2023 w<span class=\"_ _2\"></span>erden de slapende ond<span class=\"_ _2\"></span>ernemingen<span class=\"_ _2\"></span> John Davidson Holdings <span class=\"_ _2\"></span>Ltd. en DYKA UK Ltd. (substantieel) <span class=\"_ _1d\"> </span>ontbonden. <span class=\"_ _29\"> </span>Beide <span class=\"_ _1d\"> </span>100% <span class=\"_ _29\"> </span>dochterond<span class=\"_ _26\"></span>ernem<span class=\"_ _0\"></span>ingen <span class=\"_ _1d\"> </span>waren <span class=\"_ _29\"> </span>slapen<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>ondernemin<span class=\"_ _2\"></span>gen zonder <span class=\"_ _28\"> </span>enige <span class=\"_ _35\"> </span>resterende <span class=\"_ _28\"> </span>activiteit. <span class=\"_ _35\"> </span>Naar <span class=\"_ _28\"> </span>aanleiding <span class=\"_ _28\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _28\"> </span>deze <span class=\"_ _35\"> </span>vereffening <span class=\"_ _28\"> </span>we<span class=\"_ _0\"></span>rden <span class=\"_ _35\"> </span>de omrekeningsvers<span class=\"_ _2\"></span>chillen <span class=\"_ _33\"> </span>in <span class=\"_ _4f\"> </span>EBIT <span class=\"_ _33\"> </span>aanpassende <span class=\"_ _4f\"> </span>elementen <span class=\"_ _33\"> </span>opgenomen  voor <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>bedrag <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>+1,1 miljoen EUR (toeli<span class=\"_ _2\"></span>chting 6 - EBIT aanpass<span class=\"_ _2\"></span>ende elementen).<span class=\"_ _6d\"> </span>2022 acquisit<span class=\"_ _2\"></span>ies De groep <span class=\"_ _26\"></span>erke<span class=\"_ _0\"></span>nde <span class=\"_ _2\"></span>re\u00eble wa<span class=\"_ _2\"></span>arde aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>met betrekking <span class=\"_ _2\"></span>tot d<span class=\"_ _2\"></span>e acquisiti<span class=\"_ _2\"></span>e (in <span class=\"_ _2\"></span>augustus 2<span class=\"_ _2\"></span>022) van de <span class=\"_ _1c\"></span>productlijn <span class=\"_ _1c\"></span>Lannate\u00ae <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _1c\"></span>Kerley's <span class=\"_ _1c\"></span>NovaSource\u00ae <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>(segment <span class=\"_ _1c\"></span>Agro) <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>de acquisitie <span class=\"_ _1e\"> </span>(in  sept<span class=\"_ _2\"></span>ember <span class=\"_ _1b\"> </span>2022) <span class=\"_ _1e\"> </span>van  d<span class=\"_ _2\"></span>e  p<span class=\"_ _2\"></span>roductie-eenheid <span class=\"_ _1e\"> </span>en  bijb<span class=\"_ _2\"></span>ehorende <span class=\"_ _1b\"> </span>activitei<span class=\"_ _2\"></span>ten <span class=\"_ _1b\"> </span>in <span class=\"_ _1b\"> </span>Gaillon<span class=\"_ _2\"></span> (Frankrijk) <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>busines<span class=\"_ _2\"></span>sunit <span class=\"_ _50\"></span>DYKA <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(segment <span class=\"_ _50\"></span>Industrial <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>ntving <span class=\"_ _1c\"></span>geen nieuwe informatie, binnen het jaar na de overnamedatum, over<span class=\"_ _2\"></span> feiten en omstandigheden die op de overnamedatu<span class=\"_ _2\"></span>m bestonden, die zou <span class=\"_ _0\"></span>resulteren in een aanpassing van de <span class=\"_ _0\"></span>bedragen opgenomen naar aanleiding van deze<span class=\"_ _2\"></span> acquisities.<span class=\"_ _6d\"> </span>11.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Materi\u00eble vaste ac<span class=\"_ _2\"></span>tiva </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 571,0  1.607,6  189,8  75,6  2.443,9   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 120,1  241,0  16,0  13,0  390,2   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,8  - - 0,9   - aanschaffi<span class=\"_ _2\"></span>ngen 23,7  23,7  3,9  125,8  177,1   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 7,3  0,8  18,4  - 26,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -47,3  -19,6  -26,9  - -93,8   - overboek<span class=\"_ _2\"></span>ingen 4,7  49,4  5,8  -60,3  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -8,6  -9,0  -1,8  -1,4  -20,6  Op 31 december 2<span class=\"_ _2\"></span>023 671,0  1.894,7  205,3  152,7  2.923,6  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -333,9  -1.101,4  -119,9  0,0  -1.555,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -35,9  -140,6  -10,9  - -187,3   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -23,3  -82,1  -25,1  - -130,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 47,1  19,3  26,8  - 93,2   - omrekeningsv<span class=\"_ _2\"></span>erschillen 2,6  8,6  1,1  - 12,3  Op 31 december 2<span class=\"_ _2\"></span>023 -343,4  -1.296,2  -127,9  0,0  -1.767,5  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 237,1  506,2  69,9  75,6  888,7  Op 31 december 2<span class=\"_ _2\"></span>023 327,5  598,5  77,3  152,7  1.156,1  2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 536,8  1.513,4  195,1  69,9  2.315,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 5,4  1,1  0,1  0,2  6,8   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,6  - - 0,7   - aanschaffi<span class=\"_ _2\"></span>ngen 6,4  22,4  1,9  82,2  112,8   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 5,7  2,3  9,7  - 17,7   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -3,0  -2,7  -27,7  - -33,5   - overboek<span class=\"_ _2\"></span>ingen 13,1  54,0  8,0  -75,6  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 6,7  16,5  2,6  -1,1  24,7  Op 31 december 2<span class=\"_ _2\"></span>022 571,0  1.607,6  189,8  75,6  2.443,9  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -313,2  -993,0  -122,5  0,0  -1.428,7   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -20,0  -66,6  -22,7  - -109,3   - bijzondere waar<span class=\"_ _2\"></span>deverminder<span class=\"_ _2\"></span>ingen  (toelicht<span class=\"_ _2\"></span>ing 6/8) - -37,0  - - -37,0   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 2,9  2,5  27,1  - 32,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -3,5  -7,3  -1,9  - -12,7  Op 31 december 2<span class=\"_ _2\"></span>022 -333,9  -1.101,4  -119,9  0,0  -1.555,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 223,6  520,4  72,6  69,9  886,6  Op 31 december 2<span class=\"_ _2\"></span>022 237,1  506,2  69,9  75,6  888,7<span class=\"_ _6d\"> </span>De investeringen in materi\u00eble vaste <span class=\"_ _0\"></span>activa bedragen 177,1 miljoen EUR (2022: 112,8 miljoen <span class=\"_ _1c\"></span>EUR) en worden per bedrijfss<span class=\"_ _2\"></span>egment weergeg<span class=\"_ _2\"></span>even in toelichti<span class=\"_ _2\"></span>ng 3 - Gesegmenteerde<span class=\"_ _2\"></span> informatie. De <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>consolidatiekring<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verworven <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(88,0 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundige <span class=\"_ _0\"></span>aanpassingen dewelke <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>op Tessenderlo <span class=\"_ _31\"></span>Group <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>1 <span class=\"_ _1e\"> </span>januari <span class=\"_ _32\"></span>2019 <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>vanaf <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>(114,9 miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Acquisities <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>aanpassingen hebben betrekking<span class=\"_ _2\"></span> op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble  waarde  aanpassingen  op  terreinen  (48,5  miljoen  EUR),  voornamelijk<span class=\"_ _2\"></span>  binnen  Akiolis </span></span>(segment Bio-valoriz<span class=\"_ _2\"></span>ation) en terreinen in B<span class=\"_ _2\"></span>elgi\u00eb (niet-<span class=\"_ _2\"></span>toegewezen).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble waarde aanpassing<span class=\"_ _2\"></span>en op gebouwen (7,3 miljoe<span class=\"_ _2\"></span>n EUR), voornamelijk binne<span class=\"_ _2\"></span>n DYKA Group </span></span>(segment <span class=\"_ _1c\"></span>Industrial<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>verwachtte <span class=\"_ _1c\"></span>gebruiksdu<span class=\"_ _2\"></span>ur <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>initieel <span class=\"_ _0\"></span>ingeschat <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>20 <span class=\"_ _1c\"></span>jaar (tot 2038) en de bijh<span class=\"_ _2\"></span>orende jaarlijks<span class=\"_ _2\"></span>e afschrijvingen b<span class=\"_ _2\"></span>edragen -0,5 miljoen EU<span class=\"_ _2\"></span>R. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _20\"> </span>aanpassing<span class=\"_ _2\"></span>en <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>installaties, <span class=\"_ _1f\"> </span>machines <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>uitrusting <span class=\"_ _29\"> </span>(59,1 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR), </span></span>voornamelijk <span class=\"_ _50\"></span>binnen <span class=\"_ _25\"></span>Crop <span class=\"_ _50\"></span>Vitality <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Agro). <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>verwachtte <span class=\"_ _50\"></span>gebruiksduur <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>initieel ingeschat <span class=\"_ _1c\"></span>tussen <span class=\"_ _0\"></span>10 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>20 <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _1c\"></span>2028 <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>2038) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _0\"></span>afschrijvingen bedragen -5,1 <span class=\"_ _2\"></span>miljoen EUR.  De meerderheid <span class=\"_ _2\"></span>van de investeringsui<span class=\"_ _2\"></span>tgaven heeft b<span class=\"_ _2\"></span>etrekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>aankoop <span class=\"_ _0\"></span>van, <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>verdere <span class=\"_ _1c\"></span>investeringen <span class=\"_ _0\"></span>in, <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>onroerend <span class=\"_ _0\"></span>goed <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productie-activa <span class=\"_ _1c\"></span>van </span></span>een <span class=\"_ _1f\"> </span>voormalig <span class=\"_ _20\"> </span>Spaans <span class=\"_ _1f\"> </span>renderingbedrijf <span class=\"_ _1f\"> </span>(Ribera <span class=\"_ _1f\"> </span>d'Ondara, <span class=\"_ _20\"> </span>Lleida, <span class=\"_ _1f\"> </span>Spanje) <span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _20\"> </span>Bio-<span class=\"_ _6d\"> </span>valorization<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>producti<span class=\"_ _2\"></span>e-activa <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fabriek <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>viscollageenpeptiden <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Hainan <span class=\"_ _50\"></span>(China) </span></span>door PB Leiner (Hain<span class=\"_ _2\"></span>an) Biotechnol<span class=\"_ _2\"></span>ogy Co. Ltd. (segment Bio-valoriz<span class=\"_ _2\"></span>ation<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>pende <span class=\"_ _26\"></span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Thio-<span class=\"ls1a\">Sul\u00ae</span>-fabriek <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Geleen <span class=\"_ _26\"></span>(Nederland, <span class=\"_ _26\"></span>segment <span class=\"_ _26\"></span>Agro<span class=\"ls2c\">) </span></span></span>en in <span class=\"_ _2\"></span>een nieuwe <span class=\"_ _2\"></span>fabriek v<span class=\"_ _2\"></span>oor de produ<span class=\"_ _2\"></span>ctie <span class=\"_ _2\"></span>van liquide mests<span class=\"_ _2\"></span>toffen en <span class=\"_ _2\"></span>industri\u00eble <span class=\"_ _2\"></span>producten in<span class=\"_ _26\"></span> Defiance <span class=\"_ _56\"></span>(Verenigde <span class=\"_ _26\"></span>Staten) <span class=\"_ _56\"></span>(bedrijfssegmenten <span class=\"_ _56\"></span>Agro <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions). <span class=\"_ _56\"></span>Naar <span class=\"_ _26\"></span>verwachting zullen de fabriek<span class=\"_ _2\"></span>en respectievelijk <span class=\"_ _2\"></span>midden 2024 en ein<span class=\"_ _2\"></span>d 2024 operation<span class=\"_ _2\"></span>eel zijn. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>lopende <span class=\"_ _1e\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>nieuw <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _31\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>Ieper <span class=\"_ _1b\"> </span>(Belgi\u00eb,<span class=\"_ _2\"></span> </span></span>segment Machines <span class=\"_ _2\"></span>&amp; Technologies<span class=\"ls2a\">).<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Investeringen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een ni<span class=\"_ _2\"></span>euwe <span class=\"_ _26\"></span>installatie <span class=\"_ _26\"></span>voor g<span class=\"_ _2\"></span>asificatie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>categorie <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>leesme<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Saint<span class=\"_ _0\"></span>-Langis </span></span>(Frankrijk) <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>Akiolis <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Bio-valorizati<span class=\"_ _2\"></span>on) <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>nieuwe <span class=\"_ _50\"></span>productielijn <span class=\"_ _1c\"></span>voor organische mestst<span class=\"_ _2\"></span>offen in V\u00e9n\u00e9roll<span class=\"_ _2\"></span>es (Frankrijk) door<span class=\"_ _2\"></span> Violleau (segment Agr<span class=\"_ _2\"></span>o<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verdere <span class=\"_ _1f\"> </span>investeringen <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>verbeteringen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>productie-effici\u00ebntie, <span class=\"_ _1f\"> </span>evenals <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>activa <span class=\"_ _1f\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> distributieketen bi<span class=\"_ _2\"></span>nnen DYKA Group<span class=\"_ _2\"></span> (segment Industrial Soluti<span class=\"_ _2\"></span>ons<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>vervanging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>uitrusti<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>voertuigen, <span class=\"_ _1e\"> </span>die <span class=\"_ _31\"> </span>voorheen <span class=\"_ _1e\"> </span>geleased <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>nu <span class=\"_ _1e\"> </span>worden </span></span>aangekocht. In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en terugname<span class=\"_ _2\"></span>s van bijzondere waarde<span class=\"_ _2\"></span>verminderingen zijn<span class=\"_ _2\"></span> verwerkt. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 2023 <span class=\"_ _2\"></span>en 2022. Zowel <span class=\"_ _1e\"> </span>de  mat<span class=\"_ _2\"></span>eri\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>(Tessenderlo, <span class=\"_ _1b\"> </span>Belgi\u00eb) <span class=\"_ _1e\"> </span>als  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an Tessenderlo Kerley, Inc.<span class=\"_ _2\"></span> in Phoenix (Arizona, Verenigde Staten)<span class=\"_ _2\"></span> zijn als zekerheid in pand gegeven ter dekking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>verplichtingen. <span class=\"_ _26\"></span>Deze hebb<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>nettobo<span class=\"_ _2\"></span>ekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>respec<span class=\"_ _2\"></span>tievelijk <span class=\"_ _26\"></span>154,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR en 11,7 miljoen EUR <span class=\"_ _2\"></span>op 31 december <span class=\"_ _2\"></span>2023<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>nettoboekwaarde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>afschrijvingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>u<span class=\"_ _2\"></span>se\u2019 <span class=\"_ _0\"></span>activa, <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>categorie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>vast actief, kan als v<span class=\"_ _2\"></span>olgt samengevat w<span class=\"_ _2\"></span>orden in onderstaand<span class=\"_ _2\"></span>e tabel: Netto boekwaarde van de 'Right-<span class=\"ls67\">of</span>-<span class=\"_ _6d\"> </span>use' activa Afschrijvingskosten op de 'Right-<span class=\"_ _6d\"> </span>of<span class=\"ls0\">-use' activa</span><span class=\"ls0\"> </span> <span class=\"fc1\">(Miljoen EUR)</span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Terreinen <span class=\"_ _2\"></span>en gebouwen 22,4  21,4  21,5  6,2  5,9  6,2  Installat<span class=\"_ _2\"></span>ies, machines en ui<span class=\"_ _2\"></span>trusting 2,5  3,7  3,7  2,0  1,9  1,9  Meubilai<span class=\"_ _2\"></span>r en rollend mater<span class=\"_ _2\"></span>ieel 30,4  23,0  25,4  12,7  12,6  13,8  Totaal 55,3  48,2  50,5  20,9  20,3  21,9  De <span class=\"_ _0\"></span>nettoboekwaarde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 activa <span class=\"_ _0\"></span>per bedrijfssegment <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>teruggevond<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>in onderstaande tabel<span class=\"_ _2\"></span>:<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Agro 16,0  11,9  11,9  Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>7,2  8,6  8,6  Industrial<span class=\"_ _2\"></span> Solutions 24,0  22,2  22,2  Machines <span class=\"_ _2\"></span>&amp; Technologies 2,9  - 2,4  T-Power 0,0  0,0  0,0  Niet toegewezen 5,1  5,5  5,5  Tessenderlo Group<span class=\"_ _2\"></span> 55,3  48,2  50,5  De <span class=\"_ _2b\"> </span>leaseovereenk<span class=\"_ _2\"></span>omsten <span class=\"_ _30\"> </span>bestaan <span class=\"_ _2b\"> </span>voornamelijk <span class=\"_ _30\"> </span>uit <span class=\"_ _2b\"> </span>te<span class=\"_ _0\"></span>rreinen <span class=\"_ _30\"> </span>en <span class=\"_ _2b\"> </span>gebouwen <span class=\"_ _30\"> </span>(voornamelijk<span class=\"_ _2\"></span> verkoopkantoren <span class=\"_ _1b\"> </span>binnen  het  seg<span class=\"_ _2\"></span>ment  Industrial  So<span class=\"_ _2\"></span>lutions,  het  Aki<span class=\"_ _2\"></span>olis  hoofdkanto<span class=\"_ _2\"></span>or  in  Le <span class=\"_ _1b\"> </span>Mans (Frankrijk) <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>Bio-valorization <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>hoofdkantoor <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Brussel <span class=\"_ _1c\"></span>(Belgi\u00eb) <span class=\"_ _50\"></span>binnen <span class=\"_ _1c\"></span>Niet toegewezen), <span class=\"_ _38\"> </span>een <span class=\"_ _38\"> </span>groot <span class=\"_ _38\"> </span>aantal <span class=\"_ _28\"> </span>vrachtwagens<span class=\"_ _2\"></span> <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>treinwagons<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>(voorna<span class=\"_ _2\"></span>melijk <span class=\"_ _38\"> </span>binnen <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> bedrijfssegmenten Agr<span class=\"_ _2\"></span>o en Bio-valorizati<span class=\"_ _2\"></span>on), alsook bedrijfswagens. <span class=\"_ _2\"></span> De <span class=\"_ _3a\"> </span>leaseperiode<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>wordt <span class=\"_ _3a\"> </span>door <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _2c\"> </span>beschouwd <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>niet<span class=\"_ _0\"></span>-opzegbare <span class=\"_ _2c\"> </span>periode <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _35\"> </span>samen <span class=\"_ _35\"> </span>met <span class=\"_ _35\"> </span>periodes<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>waarvoor <span class=\"_ _35\"> </span>een <span class=\"_ _35\"> </span>optie <span class=\"_ _35\"> </span>tot <span class=\"_ _35\"> </span>verlengin<span class=\"_ _2\"></span>g <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _32\"></span>bestaa<span class=\"_ _2\"></span>t, <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>redelijk<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitgeoefend, <span class=\"_ _25\"></span>of periodes <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenkomst <span class=\"_ _0\"></span>bestaat, <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>redelijk zeker <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>optie <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>uitgeo<span class=\"_ _2\"></span>efend. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>gebruik <span class=\"_ _26\"></span>gemaakt <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>inschattingen bij het b<span class=\"_ _26\"></span>eoordelen of he<span class=\"_ _2\"></span>t redelijk <span class=\"_ _2\"></span>zeker i<span class=\"_ _2\"></span>s dat<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>optie tot <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erlenging<span class=\"_ _2\"></span> uitgeoefend<span class=\"_ _2\"></span> zal <span class=\"_ _2\"></span>worden. Hi<span class=\"_ _2\"></span>erbij heeft <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>releva<span class=\"_ _2\"></span>nte <span class=\"_ _32\"></span>factoren, <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>voordeel <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>vormen <span class=\"_ _32\"></span>om <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>tot verlenging <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>oefenen, <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overweging <span class=\"_ _1c\"></span>genomen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>belangrijkste <span class=\"_ _1c\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _0\"></span>met <span class=\"_ _50\"></span>een geschatte <span class=\"_ _20\"> </span>resterende <span class=\"_ _27\"> </span>looptijd <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>meer <span class=\"_ _20\"> </span>dan <span class=\"_ _27\"> </span>5 <span class=\"_ _27\"> </span>jaar <span class=\"_ _20\"> </span>hebben <span class=\"_ _27\"> </span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de verkoopkantoren <span class=\"_ _1b\"> </span>bij  Indus<span class=\"_ _2\"></span>trial  Soluti<span class=\"_ _2\"></span>ons  (gewogen <span class=\"_ _1e\"> </span>gemiddelde  looptijd  van <span class=\"_ _1e\"> </span>12  jaar),  het  Aki<span class=\"_ _2\"></span>olis hoofdkantoor (resterende loo<span class=\"_ _0\"></span>ptijd van <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>jaar) en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Brussels <span class=\"_ _0\"></span>hoofdkantoor (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 5 <span class=\"_ _0\"></span>jaar) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>leasen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>binnenvaarttanker<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>binnen <span class=\"_ _0\"></span>Industrial <span class=\"_ _0\"></span>Solutions (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 6 <span class=\"_ _1c\"></span>jaar),<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huur <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>terreinen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>Agro <span class=\"_ _1c\"></span>(gewogen <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>looptijd van <span class=\"_ _1c\"></span>29 <span class=\"_ _0\"></span>jaar). <span class=\"_ _1c\"></span>Zie toelichting 26  <span class=\"ls0\">- <span class=\"_ _33\"> </span>Financi\u00eble  instrumenten  voo<span class=\"_ _0\"></span>r  de <span class=\"_ _33\"> </span>contractuele  vervaldagen <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de  leaseschulden,  inclusief </span>interestbetalingen.<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>de bruto <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _2\"></span>-22,4 <span class=\"_ _26\"></span>miljoen EUR <span class=\"_ _26\"></span>(2022: -<span class=\"_ _2\"></span>21,8 <span class=\"_ _2\"></span>miljoen EUR), <span class=\"_ _1b\"> </span>welke  -1<span class=\"_ _2\"></span>,7 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR  in<span class=\"_ _2\"></span>terestkosten <span class=\"_ _1e\"> </span>omvatten  (20<span class=\"_ _2\"></span>22:  -1,1 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1b\"> </span>EUR) <span class=\"_ _1b\"> </span>(toelichting <span class=\"_ _1e\"> </span>9  - Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>afschrijvingen, <span class=\"_ _26\"></span>op line<span class=\"_ _2\"></span>aire <span class=\"_ _26\"></span>basis <span class=\"_ _26\"></span>erkend <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>de l<span class=\"_ _2\"></span>easeperiode <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _26\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gebruiksduur <span class=\"_ _26\"></span>van h<span class=\"_ _26\"></span>et acti<span class=\"_ _2\"></span>ef indien deze laatste <span class=\"_ _2\"></span>korter is, bedragen -<span class=\"_ _2\"></span>20,9 miljoen EUR (2<span class=\"_ _2\"></span>022: -20,3 miljoen EU<span class=\"_ _2\"></span>R). De <span class=\"_ _1f\"> </span>groep <span class=\"_ _1f\"> </span>koos <span class=\"_ _1f\"> </span>ervoor <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>geen <span class=\"_ _1f\"> </span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _29\"> </span>actief <span class=\"_ _1f\"> </span>of <span class=\"_ _20\"> </span>leaseverplichting <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>te <span class=\"_ _1f\"> </span>nemen <span class=\"_ _1f\"> </span>voor leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _50\"></span>waarvan <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>onderliggend <span class=\"_ _25\"></span>actief <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>lage <span class=\"_ _25\"></span>waarde <span class=\"_ _50\"></span>heeft, <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _50\"></span>IT<span class=\"_ _0\"></span>- <span class=\"_ _25\"></span>en kantooruitrusting, <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>voor <span class=\"_ _53\"> </span>leaseovere<span class=\"_ _2\"></span>enkomsten <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>korte <span class=\"_ _35\"> </span>duur. <span class=\"_ _35\"> </span>De <span class=\"_ _53\"> </span>kosten <span class=\"_ _53\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _38\"> </span>waarvan <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>onderliggend <span class=\"_ _51\"> </span>actief <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>lage <span class=\"_ _38\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _38\"> </span>heeft <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>v<span class=\"_ _0\"></span>an leaseovereenko<span class=\"_ _2\"></span>msten van kort<span class=\"_ _2\"></span>e duur zijn niet signifi<span class=\"_ _2\"></span>cant. 13.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Immateri\u00eble activa </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 95,3  18,2  205,1  27,8  346,3   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 0,6  2,7  386,6  39,3  429,2   - aanschaffi<span class=\"_ _2\"></span>ngen 0,3  0,4  0,6  0,1  1,4   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - 2,8  2,8   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -0,0  -0,0  - -0,0  -0,1   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,5  - -0,0  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,7  0,0  -7,7  -5,8  -16,1  Op 31 december 2<span class=\"_ _2\"></span>023 93,6  21,7  584,6  64,2  764,1  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -70,8  -16,9  -128,5  -23,3  -239,4   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -0,2  -2,2  -154,7  -21,5  -178,6   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -4,0  -0,9  -60,3  -3,0  -68,1   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 0,0  0,0  - - 0,1   - omrekeningsv<span class=\"_ _2\"></span>erschillen 1,9  0,1  4,1  2,8  8,8  Op 31 december 2<span class=\"_ _2\"></span>023 -73,0  -20,0  -339,3  -44,9  -477,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 24,5  1,3  76,6  4,5  107,0  Op 31 december 2<span class=\"_ _2\"></span>023 20,5  1,7  245,4  19,2  286,9  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur.<span class=\"_ _0\"></span> 2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 71,6  17,4  201,6  27,6  318,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 20,7  - 2,5  - 23,1   - aanschaffi<span class=\"_ _2\"></span>ngen - 0,6  - - 0,6   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - -1,2  -1,2   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - -0,0  - - -0,0   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,3  - 0,1  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 3,0  -0,1  1,0  1,3  5,2  Op 31 december 2<span class=\"_ _2\"></span>022 95,3  18,2  205,1  27,8  346,3  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -65,0  -16,4  -106,1  -21,5  -209,0   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -2,9  -0,6  -21,4  -0,5  -25,4   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - 0,0  - - 0,0   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,8  0,1  -1,0  -1,3  -5,0  Op 31 december 2<span class=\"_ _2\"></span>022 -70,8  -16,9  -128,5  -23,3  -239,4  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 6,6  1,0  95,6  6,1  109,2  Op 31 december 2<span class=\"_ _2\"></span>022 24,5  1,3  76,6  4,5  107,0  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur<span class=\"_ _6d\"> </span>.<span class=\"_ _0\"></span> De <span class=\"_ _0\"></span>investeringsui<span class=\"_ _2\"></span>tgaven in im<span class=\"_ _0\"></span>materi\u00eble activa wordt per <span class=\"_ _0\"></span>bedrijfssegment weerge<span class=\"_ _2\"></span>geven <span class=\"_ _0\"></span>in toelichting 3 <span class=\"ls0\">- Geseg<span class=\"_ _2\"></span>menteerde informatie. </span>De <span class=\"_ _37\"> </span>wijziging <span class=\"_ _2c\"> </span>in <span class=\"_ _37\"> </span>consolidatiekring <span class=\"_ _3a\"> </span>(250,6 <span class=\"_ _3a\"> </span>miljoen <span class=\"_ _3a\"> </span>EUR) <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>voornamelijk <span class=\"_ _2c\"> </span>gerelateerd <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>de boekhoudkundig<span class=\"_ _2\"></span>e aanpassi<span class=\"_ _2\"></span>ngen <span class=\"_ _2\"></span>dewelke <span class=\"_ _26\"></span>werden erke<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op datum<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>initi\u00eble consolidatie van Tessenderlo Group o<span class=\"_ _0\"></span>p 1 <span class=\"_ _0\"></span>januari 2019 <span class=\"_ _0\"></span>en opgenomen door <span class=\"_ _0\"></span>Tess<span class=\"_ _0\"></span>enderlo Group vanaf 2023 <span class=\"_ _1c\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _1c\"></span>Acquisities<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _0\"></span>hebben betrekking op klantenlijsten (231,9 m<span class=\"_ _0\"></span>iljoen EUR) en <span class=\"_ _0\"></span>overige immateri\u00eble activa (handelsmerken voor 15,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>Crop <span class=\"_ _1c\"></span>V<span class=\"_ _0\"></span>itality <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>NovaSource <span class=\"_ _1c\"></span>(segment <span class=\"_ _0\"></span>Agro), <span class=\"_ _1c\"></span>PB <span class=\"_ _1c\"></span>Leiner <span class=\"_ _1c\"></span>(segment Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>DYKA <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Industrial <span class=\"_ _25\"></span>Solutions). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verwachtte <span class=\"_ _25\"></span>gebruiksduur <span class=\"_ _25\"></span>werd initieel <span class=\"_ _26\"></span>geschat <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>10 ja<span class=\"_ _2\"></span>ar <span class=\"_ _2\"></span>(tot <span class=\"_ _26\"></span>2028) <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>8 -<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Bijkomende <span class=\"_ _26\"></span>informatie <span class=\"_ _26\"></span>betreffende <span class=\"_ _26\"></span>bedrijfskosten volgens kostenso<span class=\"_ _2\"></span>ort). De investeringsuitgav<span class=\"_ _2\"></span>en in 2023 <span class=\"_ _0\"></span>hebben voornamelijk betrek<span class=\"_ _2\"></span>king op de overname van <span class=\"_ _0\"></span>de marketing- en <span class=\"_ _1c\"></span>verkoopactivi<span class=\"_ _2\"></span>teiten <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>ammoniumthiosulfaat <span class=\"_ _0\"></span>(ATS) <span class=\"_ _1c\"></span>meststoffen, <span class=\"_ _0\"></span>geproduceerd <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Esseco <span class=\"_ _1c\"></span>Srl (onderdeel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Esseco <span class=\"_ _0\"></span>Group) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Trecate, <span class=\"_ _1c\"></span>Itali\u00eb. D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>overeenkomst <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>maart <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>operationeel, en <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>eststoffen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Ke<span class=\"_ _0\"></span>rley <span class=\"_ _1c\"></span>International <span class=\"_ _0\"></span>(segment <span class=\"_ _50\"></span>Agro) op de markt gebrach<span class=\"_ _2\"></span>t. De jaarlijkse afschrij<span class=\"_ _2\"></span>vingskosten op de <span class=\"_ _2\"></span>klantenlijsten kun<span class=\"_ _2\"></span>nen voornamelijk verkla<span class=\"_ _2\"></span>ard worden door: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>afschrijvingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>boekhoudkundige <span class=\"_ _31\"> </span>aanpassingen <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>werden <span class=\"_ _1e\"> </span>erkend <span class=\"_ _31\"></span>door <span class=\"_ _1e\"> </span>Picanol </span></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>019, <span class=\"_ _56\"></span>zoals <span class=\"_ _26\"></span>hierboven <span class=\"_ _56\"></span>beschreven <span class=\"_ _26\"></span>(-38,7 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>afschrijving <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _1c\"></span>(-21,1 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>werd </span></span>erkend in <span class=\"_ _0\"></span>2018, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop van <span class=\"_ _0\"></span>T-Power <span class=\"_ _0\"></span>nv, voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag van <span class=\"_ _0\"></span>163,7 miljoen <span class=\"_ _0\"></span>EUR. <span class=\"_ _0\"></span>Deze vertegenwoordig<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>een <span class=\"_ _2\"></span>tollingo<span class=\"_ _2\"></span>vereenkomst, <span class=\"_ _56\"></span>afgesloten <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>RWE <span class=\"_ _26\"></span>groep, voor <span class=\"_ _0\"></span>een periode van <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>jaar (t<span class=\"_ _0\"></span>ot juni <span class=\"_ _0\"></span>2026) voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>volledige capaciteit v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>centrale. Deze klantenlijst <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>afgeschr<span class=\"_ _2\"></span>even <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tollingovereenkomst <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>is als zekerheid in pan<span class=\"_ _2\"></span>d gegeven ter de<span class=\"_ _2\"></span>kking van verplic<span class=\"_ _2\"></span>htingen. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 20<span class=\"_ _2\"></span>23 en 2022. De overige i<span class=\"_ _2\"></span>mmateri\u00eble ac<span class=\"_ _2\"></span>tiva met<span class=\"_ _2\"></span> een bepaalde<span class=\"_ _2\"></span> gebruiksduu<span class=\"_ _2\"></span>r bestaan voorna<span class=\"_ _2\"></span>melijk uit aang<span class=\"_ _26\"></span>ekochte emissierechten <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, <span class=\"_ _0\"></span>knowhow, <span class=\"_ _0\"></span>productlabels, <span class=\"_ _0\"></span>handelsmerken <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>gebruiksrechten op terreinen. De produ<span class=\"_ _2\"></span>ctlabels en kn<span class=\"_ _2\"></span>owhow worden afg<span class=\"_ _2\"></span>eschreven op lineaire basis<span class=\"_ _26\"></span> ov<span class=\"_ _0\"></span>er 10 tot 20 <span class=\"_ _2\"></span>jaar.  De <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>beweging <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>emissierechten <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>+2,8 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _1f\"> </span>(2022: <span class=\"_ _20\"> </span>-1,2 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR) <span class=\"_ _1f\"> </span>heeft voornamelijk <span class=\"_ _1c\"></span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erworven <span class=\"_ _0\"></span>emissierechten <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>emissies <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>producten <span class=\"_ _1c\"></span>blootgesteld aan <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>CO2 <span class=\"_ _25\"></span>weglekrisico <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>dekken. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>netto <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>emissierechten <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>immateri\u00eble activa bedraagt <span class=\"_ _2\"></span>3,7 miljoen EUR per 3<span class=\"_ _2\"></span>1 december 202<span class=\"_ _2\"></span>3 (2022: 0,9 milj<span class=\"_ _2\"></span>oen EUR). In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en de terugna<span class=\"_ _2\"></span>mes van bijzondere <span class=\"_ _2\"></span>waardeverminderingen<span class=\"_ _2\"></span> zijn verwerkt.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "Vereffening van P<span class=\"_ _2\"></span>B Shengda (Zhejiang) Bi<span class=\"_ _2\"></span>otechnology Co., Ltd. PB <span class=\"_ _50\"></span>Shengda <span class=\"_ _50\"></span>(Zhejiang) <span class=\"_ _50\"></span>Biotechnology <span class=\"_ _50\"></span>Co., <span class=\"_ _50\"></span>Ltd, <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>50% <span class=\"_ _50\"></span>joint <span class=\"_ _50\"></span>venture <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>en Zhejiang Shengda <span class=\"_ _0\"></span>Ocean <span class=\"_ _1c\"></span>Co., <span class=\"_ _0\"></span>Ltd, <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>Chinees <span class=\"_ _0\"></span>overheidsbedrijf<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>opgericht <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>juni <span class=\"_ _0\"></span>2020 <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de constructie <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>een <span class=\"_ _1b\"> </span>fabrie<span class=\"_ _2\"></span>k <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>productie <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>viscollageenpeptiden. <span class=\"_ _1e\"> </span>In <span class=\"_ _1e\"> </span>2021 <span class=\"_ _1e\"> </span>kwamen <span class=\"_ _1e\"> </span>beide partners <span class=\"_ _33\"> </span>overeen <span class=\"_ _1d\"> </span>om <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>joint <span class=\"_ _33\"> </span>venture <span class=\"_ _33\"> </span>o<span class=\"_ _0\"></span>vereenkomst <span class=\"_ _33\"> </span>te <span class=\"_ _33\"> </span>be\u00ebindigen <span class=\"_ _1d\"> </span>en <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>onderneming <span class=\"_ _33\"> </span>werd ontbonden in <span class=\"_ _2\"></span>2023. De ont<span class=\"_ _2\"></span>binding van deze<span class=\"_ _2\"></span> dochterondernemin<span class=\"_ _2\"></span>g had geen<span class=\"_ _2\"></span> significante impac<span class=\"_ _2\"></span>t op de financi\u00eble staten <span class=\"_ _2\"></span>van de groep. Vereffening van John <span class=\"_ _2\"></span>Davidson Holdings <span class=\"_ _2\"></span>Ltd. and DYKA UK <span class=\"_ _2\"></span>Ltd.  In december 2023 w<span class=\"_ _2\"></span>erden de slapende ond<span class=\"_ _2\"></span>ernemingen<span class=\"_ _2\"></span> John Davidson Holdings <span class=\"_ _2\"></span>Ltd. en DYKA UK Ltd. (substantieel) <span class=\"_ _1d\"> </span>ontbonden. <span class=\"_ _29\"> </span>Beide <span class=\"_ _1d\"> </span>100% <span class=\"_ _29\"> </span>dochterond<span class=\"_ _26\"></span>ernem<span class=\"_ _0\"></span>ingen <span class=\"_ _1d\"> </span>waren <span class=\"_ _29\"> </span>slapen<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>ondernemin<span class=\"_ _2\"></span>gen zonder <span class=\"_ _28\"> </span>enige <span class=\"_ _35\"> </span>resterende <span class=\"_ _28\"> </span>activiteit. <span class=\"_ _35\"> </span>Naar <span class=\"_ _28\"> </span>aanleiding <span class=\"_ _28\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _28\"> </span>deze <span class=\"_ _35\"> </span>vereffening <span class=\"_ _28\"> </span>we<span class=\"_ _0\"></span>rden <span class=\"_ _35\"> </span>de omrekeningsvers<span class=\"_ _2\"></span>chillen <span class=\"_ _33\"> </span>in <span class=\"_ _4f\"> </span>EBIT <span class=\"_ _33\"> </span>aanpassende <span class=\"_ _4f\"> </span>elementen <span class=\"_ _33\"> </span>opgenomen  voor <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>bedrag <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>+1,1 miljoen EUR (toeli<span class=\"_ _2\"></span>chting 6 - EBIT aanpass<span class=\"_ _2\"></span>ende elementen).<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "5.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Overige bedrijfsopb<span class=\"_ _2\"></span>rengsten en-kosten </span></span>Onderstaande tabel t<span class=\"_ _2\"></span>oont de overige bedr<span class=\"_ _2\"></span>ijfsopbrengsten en -kosten:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Toevoeging aan vo<span class=\"_ _2\"></span>orzieningen -0,8  -1,0  -1,0  Onderzoeks<span class=\"_ _2\"></span>- en ontwikkeli<span class=\"_ _2\"></span>ngskosten -29,5  -13,1  -28,5  Andere bel<span class=\"_ _2\"></span>astingen dan belas<span class=\"_ _2\"></span>tingen op het re<span class=\"_ _2\"></span>sultaat -3,2  -4,4  -4,4  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-1,0  -1,4  -1,4  Meerwaarde<span class=\"_ _2\"></span>n op de realisati<span class=\"_ _2\"></span>e van materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 0,0  0,7  0,7  Terugname/(er<span class=\"_ _2\"></span>kenning) van b<span class=\"_ _2\"></span>ijzondere waardevermind<span class=\"_ _2\"></span>eringen op ha<span class=\"_ _2\"></span>ndelsvorderingen 26<span class=\"ls0\"> </span>0,0  -0,7  -0,7  Overige  2,5  1,2  1,2  Totaal -32,0  -18,8  -34,1  De kosten van <span class=\"_ _0\"></span>de onderzoeksfase van een intern <span class=\"_ _0\"></span>project worden onmiddellijk ten<span class=\"_ _2\"></span> laste <span class=\"_ _0\"></span>genomen. De onderzoeks- <span class=\"_ _26\"></span>en ontwikkelin<span class=\"_ _26\"></span>gskosten hebben<span class=\"_ _2\"></span> v<span class=\"_ _2\"></span>oornamelijk <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>op lonen <span class=\"_ _26\"></span>en salarissen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>-20,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"> </span>-8,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>2022 <span class=\"_ _32\"></span>Pro <span class=\"_ _32\"></span>Forma: <span class=\"_ _31\"></span>-<span class=\"ls2\">19</span>,7 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR) <span class=\"_ _32\"></span>en afschrijvingslasten voor ee<span class=\"_ _2\"></span>n bedrag van <span class=\"_ _0\"></span>-<span class=\"ls1\">0,</span>7 miljoen EUR (2022: -0,6 miljoen EUR <span class=\"_ _0\"></span>of 2022 Pro Forma: -0,7 miljoen EUR). In <span class=\"_ _2\"></span>2023 en 2<span class=\"_ _2\"></span>022 werden geen signi<span class=\"_ _2\"></span>ficante ontwikkeling<span class=\"_ _2\"></span>skosten geacti<span class=\"_ _2\"></span>veerd.  De <span class=\"_ _2c\"> </span>overige <span class=\"_ _2c\"> </span>bedrijfsopbrengsten <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>-kosten <span class=\"_ _2c\"> </span>omvatten <span class=\"_ _2c\"> </span>voornamelijk <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>kost <span class=\"_ _3a\"> </span>van <span class=\"_ _2c\"> </span>verbruikte emissierechten,<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>huurinkomsten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>diverse, <span class=\"_ _0\"></span>individueel, <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-significante <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>binnen <span class=\"_ _0\"></span>meerdere dochteronderneming<span class=\"_ _2\"></span>en van de gro<span class=\"_ _2\"></span>ep.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "5.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Overige bedrijfsopb<span class=\"_ _2\"></span>rengsten en-kosten </span></span>Onderstaande tabel t<span class=\"_ _2\"></span>oont de overige bedr<span class=\"_ _2\"></span>ijfsopbrengsten en -kosten:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Toevoeging aan vo<span class=\"_ _2\"></span>orzieningen -0,8  -1,0  -1,0  Onderzoeks<span class=\"_ _2\"></span>- en ontwikkeli<span class=\"_ _2\"></span>ngskosten -29,5  -13,1  -28,5  Andere bel<span class=\"_ _2\"></span>astingen dan belas<span class=\"_ _2\"></span>tingen op het re<span class=\"_ _2\"></span>sultaat -3,2  -4,4  -4,4  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-1,0  -1,4  -1,4  Meerwaarde<span class=\"_ _2\"></span>n op de realisati<span class=\"_ _2\"></span>e van materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 0,0  0,7  0,7  Terugname/(er<span class=\"_ _2\"></span>kenning) van b<span class=\"_ _2\"></span>ijzondere waardevermind<span class=\"_ _2\"></span>eringen op ha<span class=\"_ _2\"></span>ndelsvorderingen 26<span class=\"ls0\"> </span>0,0  -0,7  -0,7  Overige  2,5  1,2  1,2  Totaal -32,0  -18,8  -34,1  De kosten van <span class=\"_ _0\"></span>de onderzoeksfase van een intern <span class=\"_ _0\"></span>project worden onmiddellijk ten<span class=\"_ _2\"></span> laste <span class=\"_ _0\"></span>genomen. De onderzoeks- <span class=\"_ _26\"></span>en ontwikkelin<span class=\"_ _26\"></span>gskosten hebben<span class=\"_ _2\"></span> v<span class=\"_ _2\"></span>oornamelijk <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>op lonen <span class=\"_ _26\"></span>en salarissen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>-20,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"> </span>-8,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>2022 <span class=\"_ _32\"></span>Pro <span class=\"_ _32\"></span>Forma: <span class=\"_ _31\"></span>-<span class=\"ls2\">19</span>,7 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR) <span class=\"_ _32\"></span>en afschrijvingslasten voor ee<span class=\"_ _2\"></span>n bedrag van <span class=\"_ _0\"></span>-<span class=\"ls1\">0,</span>7 miljoen EUR (2022: -0,6 miljoen EUR <span class=\"_ _0\"></span>of 2022 Pro Forma: -0,7 miljoen EUR). In <span class=\"_ _2\"></span>2023 en 2<span class=\"_ _2\"></span>022 werden geen signi<span class=\"_ _2\"></span>ficante ontwikkeling<span class=\"_ _2\"></span>skosten geacti<span class=\"_ _2\"></span>veerd.  De <span class=\"_ _2c\"> </span>overige <span class=\"_ _2c\"> </span>bedrijfsopbrengsten <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>-kosten <span class=\"_ _2c\"> </span>omvatten <span class=\"_ _2c\"> </span>voornamelijk <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>kost <span class=\"_ _3a\"> </span>van <span class=\"_ _2c\"> </span>verbruikte emissierechten,<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>huurinkomsten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>diverse, <span class=\"_ _0\"></span>individueel, <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-significante <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>binnen <span class=\"_ _0\"></span>meerdere dochteronderneming<span class=\"_ _2\"></span>en van de gro<span class=\"_ _2\"></span>ep.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "5.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Overige bedrijfsopb<span class=\"_ _2\"></span>rengsten en-kosten </span></span>Onderstaande tabel t<span class=\"_ _2\"></span>oont de overige bedr<span class=\"_ _2\"></span>ijfsopbrengsten en -kosten:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Toevoeging aan vo<span class=\"_ _2\"></span>orzieningen -0,8  -1,0  -1,0  Onderzoeks<span class=\"_ _2\"></span>- en ontwikkeli<span class=\"_ _2\"></span>ngskosten -29,5  -13,1  -28,5  Andere bel<span class=\"_ _2\"></span>astingen dan belas<span class=\"_ _2\"></span>tingen op het re<span class=\"_ _2\"></span>sultaat -3,2  -4,4  -4,4  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-1,0  -1,4  -1,4  Meerwaarde<span class=\"_ _2\"></span>n op de realisati<span class=\"_ _2\"></span>e van materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 0,0  0,7  0,7  Terugname/(er<span class=\"_ _2\"></span>kenning) van b<span class=\"_ _2\"></span>ijzondere waardevermind<span class=\"_ _2\"></span>eringen op ha<span class=\"_ _2\"></span>ndelsvorderingen 26<span class=\"ls0\"> </span>0,0  -0,7  -0,7  Overige  2,5  1,2  1,2  Totaal -32,0  -18,8  -34,1  De kosten van <span class=\"_ _0\"></span>de onderzoeksfase van een intern <span class=\"_ _0\"></span>project worden onmiddellijk ten<span class=\"_ _2\"></span> laste <span class=\"_ _0\"></span>genomen. De onderzoeks- <span class=\"_ _26\"></span>en ontwikkelin<span class=\"_ _26\"></span>gskosten hebben<span class=\"_ _2\"></span> v<span class=\"_ _2\"></span>oornamelijk <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>op lonen <span class=\"_ _26\"></span>en salarissen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>-20,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"> </span>-8,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>2022 <span class=\"_ _32\"></span>Pro <span class=\"_ _32\"></span>Forma: <span class=\"_ _31\"></span>-<span class=\"ls2\">19</span>,7 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR) <span class=\"_ _32\"></span>en afschrijvingslasten voor ee<span class=\"_ _2\"></span>n bedrag van <span class=\"_ _0\"></span>-<span class=\"ls1\">0,</span>7 miljoen EUR (2022: -0,6 miljoen EUR <span class=\"_ _0\"></span>of 2022 Pro Forma: -0,7 miljoen EUR). In <span class=\"_ _2\"></span>2023 en 2<span class=\"_ _2\"></span>022 werden geen signi<span class=\"_ _2\"></span>ficante ontwikkeling<span class=\"_ _2\"></span>skosten geacti<span class=\"_ _2\"></span>veerd.  De <span class=\"_ _2c\"> </span>overige <span class=\"_ _2c\"> </span>bedrijfsopbrengsten <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>-kosten <span class=\"_ _2c\"> </span>omvatten <span class=\"_ _2c\"> </span>voornamelijk <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>kost <span class=\"_ _3a\"> </span>van <span class=\"_ _2c\"> </span>verbruikte emissierechten,<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>huurinkomsten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>diverse, <span class=\"_ _0\"></span>individueel, <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-significante <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>binnen <span class=\"_ _0\"></span>meerdere dochteronderneming<span class=\"_ _2\"></span>en van de gro<span class=\"_ _2\"></span>ep.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "5.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Overige bedrijfsopb<span class=\"_ _2\"></span>rengsten en-kosten </span></span>Onderstaande tabel t<span class=\"_ _2\"></span>oont de overige bedr<span class=\"_ _2\"></span>ijfsopbrengsten en -kosten:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Toevoeging aan vo<span class=\"_ _2\"></span>orzieningen -0,8  -1,0  -1,0  Onderzoeks<span class=\"_ _2\"></span>- en ontwikkeli<span class=\"_ _2\"></span>ngskosten -29,5  -13,1  -28,5  Andere bel<span class=\"_ _2\"></span>astingen dan belas<span class=\"_ _2\"></span>tingen op het re<span class=\"_ _2\"></span>sultaat -3,2  -4,4  -4,4  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-1,0  -1,4  -1,4  Meerwaarde<span class=\"_ _2\"></span>n op de realisati<span class=\"_ _2\"></span>e van materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 0,0  0,7  0,7  Terugname/(er<span class=\"_ _2\"></span>kenning) van b<span class=\"_ _2\"></span>ijzondere waardevermind<span class=\"_ _2\"></span>eringen op ha<span class=\"_ _2\"></span>ndelsvorderingen 26<span class=\"ls0\"> </span>0,0  -0,7  -0,7  Overige  2,5  1,2  1,2  Totaal -32,0  -18,8  -34,1  De kosten van <span class=\"_ _0\"></span>de onderzoeksfase van een intern <span class=\"_ _0\"></span>project worden onmiddellijk ten<span class=\"_ _2\"></span> laste <span class=\"_ _0\"></span>genomen. De onderzoeks- <span class=\"_ _26\"></span>en ontwikkelin<span class=\"_ _26\"></span>gskosten hebben<span class=\"_ _2\"></span> v<span class=\"_ _2\"></span>oornamelijk <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>op lonen <span class=\"_ _26\"></span>en salarissen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>-20,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"> </span>-8,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>2022 <span class=\"_ _32\"></span>Pro <span class=\"_ _32\"></span>Forma: <span class=\"_ _31\"></span>-<span class=\"ls2\">19</span>,7 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR) <span class=\"_ _32\"></span>en afschrijvingslasten voor ee<span class=\"_ _2\"></span>n bedrag van <span class=\"_ _0\"></span>-<span class=\"ls1\">0,</span>7 miljoen EUR (2022: -0,6 miljoen EUR <span class=\"_ _0\"></span>of 2022 Pro Forma: -0,7 miljoen EUR). In <span class=\"_ _2\"></span>2023 en 2<span class=\"_ _2\"></span>022 werden geen signi<span class=\"_ _2\"></span>ficante ontwikkeling<span class=\"_ _2\"></span>skosten geacti<span class=\"_ _2\"></span>veerd.  De <span class=\"_ _2c\"> </span>overige <span class=\"_ _2c\"> </span>bedrijfsopbrengsten <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>-kosten <span class=\"_ _2c\"> </span>omvatten <span class=\"_ _2c\"> </span>voornamelijk <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>kost <span class=\"_ _3a\"> </span>van <span class=\"_ _2c\"> </span>verbruikte emissierechten,<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>huurinkomsten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>diverse, <span class=\"_ _0\"></span>individueel, <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-significante <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>binnen <span class=\"_ _0\"></span>meerdere dochteronderneming<span class=\"_ _2\"></span>en van de gro<span class=\"_ _2\"></span>ep.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "5.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Overige bedrijfsopb<span class=\"_ _2\"></span>rengsten en-kosten </span></span>Onderstaande tabel t<span class=\"_ _2\"></span>oont de overige bedr<span class=\"_ _2\"></span>ijfsopbrengsten en -kosten:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Toevoeging aan vo<span class=\"_ _2\"></span>orzieningen -0,8  -1,0  -1,0  Onderzoeks<span class=\"_ _2\"></span>- en ontwikkeli<span class=\"_ _2\"></span>ngskosten -29,5  -13,1  -28,5  Andere bel<span class=\"_ _2\"></span>astingen dan belas<span class=\"_ _2\"></span>tingen op het re<span class=\"_ _2\"></span>sultaat -3,2  -4,4  -4,4  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-1,0  -1,4  -1,4  Meerwaarde<span class=\"_ _2\"></span>n op de realisati<span class=\"_ _2\"></span>e van materi\u00eb<span class=\"_ _2\"></span>le vaste activa e<span class=\"_ _2\"></span>n immateri\u00eble<span class=\"_ _2\"></span> activa 0,0  0,7  0,7  Terugname/(er<span class=\"_ _2\"></span>kenning) van b<span class=\"_ _2\"></span>ijzondere waardevermind<span class=\"_ _2\"></span>eringen op ha<span class=\"_ _2\"></span>ndelsvorderingen 26<span class=\"ls0\"> </span>0,0  -0,7  -0,7  Overige  2,5  1,2  1,2  Totaal -32,0  -18,8  -34,1  De kosten van <span class=\"_ _0\"></span>de onderzoeksfase van een intern <span class=\"_ _0\"></span>project worden onmiddellijk ten<span class=\"_ _2\"></span> laste <span class=\"_ _0\"></span>genomen. De onderzoeks- <span class=\"_ _26\"></span>en ontwikkelin<span class=\"_ _26\"></span>gskosten hebben<span class=\"_ _2\"></span> v<span class=\"_ _2\"></span>oornamelijk <span class=\"_ _2\"></span>betrekking <span class=\"_ _26\"></span>op lonen <span class=\"_ _26\"></span>en salarissen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>-20,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"> </span>-8,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>2022 <span class=\"_ _32\"></span>Pro <span class=\"_ _32\"></span>Forma: <span class=\"_ _31\"></span>-<span class=\"ls2\">19</span>,7 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR) <span class=\"_ _32\"></span>en afschrijvingslasten voor ee<span class=\"_ _2\"></span>n bedrag van <span class=\"_ _0\"></span>-<span class=\"ls1\">0,</span>7 miljoen EUR (2022: -0,6 miljoen EUR <span class=\"_ _0\"></span>of 2022 Pro Forma: -0,7 miljoen EUR). In <span class=\"_ _2\"></span>2023 en 2<span class=\"_ _2\"></span>022 werden geen signi<span class=\"_ _2\"></span>ficante ontwikkeling<span class=\"_ _2\"></span>skosten geacti<span class=\"_ _2\"></span>veerd.  De <span class=\"_ _2c\"> </span>overige <span class=\"_ _2c\"> </span>bedrijfsopbrengsten <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>-kosten <span class=\"_ _2c\"> </span>omvatten <span class=\"_ _2c\"> </span>voornamelijk <span class=\"_ _2c\"> </span>de <span class=\"_ _2c\"> </span>kost <span class=\"_ _3a\"> </span>van <span class=\"_ _2c\"> </span>verbruikte emissierechten,<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>huurinkomsten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>diverse, <span class=\"_ _0\"></span>individueel, <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-significante <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>binnen <span class=\"_ _0\"></span>meerdere dochteronderneming<span class=\"_ _2\"></span>en van de gro<span class=\"_ _2\"></span>ep.<span class=\"_ _6d\"> </span>6.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">EBIT aanpassend<span class=\"_ _2\"></span>e elementen </span></span>De <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>EBIT <span class=\"_ _2\"></span>aanpassende <span class=\"_ _26\"></span>elementen <span class=\"_ _26\"></span>tonen <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>netto <span class=\"_ _2\"></span>winst <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>0,5 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>(2022: <span class=\"_ _26\"></span>-12,0 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen EUR). (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Opbrengste<span class=\"_ _2\"></span>n en verliezen uit<span class=\"_ _2\"></span> verkopen 1,2  0,3  Herstruc<span class=\"_ _2\"></span>turering  - -0,3  Bijzondere<span class=\"_ _2\"></span> waardeverminde<span class=\"_ _2\"></span>ringen 8/11 - -37,6  Voorzieningen <span class=\"_ _2\"></span>en geschill<span class=\"_ _2\"></span>en -0,5  13,5  Het verl<span class=\"_ _2\"></span>ies door de afwik<span class=\"_ _2\"></span>keling van het pensi<span class=\"_ _2\"></span>oenplan in Groot-Brittan<span class=\"_ _2\"></span>ni\u00eb 23<span class=\"ls0\"> </span>- -7,3  Aankoop- en ve<span class=\"_ _2\"></span>rkoopoveree<span class=\"_ _2\"></span>nkomst voor elektr<span class=\"_ _2\"></span>iciteit -0,5  21,1  Overige o<span class=\"_ _2\"></span>pbrengsten en ko<span class=\"_ _2\"></span>sten 0,4  -1,6  Totaal 0,5  -12,0  De <span class=\"_ _25\"></span>bijzondere <span class=\"_ _25\"></span>waardeverminderingen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>2022 <span class=\"_ _25\"></span>hebben <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>T<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>Power <span class=\"_ _26\"></span>nv <span class=\"_ _26\"></span>(bedrijfssegment <span class=\"_ _26\"></span>T-Power), <span class=\"_ _26\"></span>waarvoor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bijzondere <span class=\"_ _26\"></span>waardeverminderi<span class=\"_ _26\"></span>ng <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>-37,6 <span class=\"_ _26\"></span>miljoen EUR werd opgeno<span class=\"_ _2\"></span>men op jaareinde 20<span class=\"_ _2\"></span>22.  Voorzieningen <span class=\"_ _2\"></span>en g<span class=\"_ _2\"></span>eschillen<span class=\"_ _2\"></span> (-0,5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _2\"></span>EUR) <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>voornamelij<span class=\"_ _2\"></span>k de <span class=\"_ _2\"></span>impact<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>wijziging <span class=\"_ _2\"></span>van de <span class=\"_ _1e\"> </span>verwachte <span class=\"_ _1e\"> </span>timing <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de  t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _1e\"> </span>kasuitstro<span class=\"_ _2\"></span>men <span class=\"_ _1e\"> </span>om <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>geraa<span class=\"_ _2\"></span>mde <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _1e\"> </span>gedurende <span class=\"_ _1e\"> </span>de periode <span class=\"_ _26\"></span>2024-2054, <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>dekken <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>sanering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>historische <span class=\"_ _26\"></span>bodem- <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>grondwaterverontreinigin<span class=\"_ _2\"></span>g van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>fabrieksterreinen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Belgi\u00eb <span class=\"_ _31\"> </span>(Ham, <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>Vilvoorde<span class=\"_ _2\"></span>) <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>Frankri<span class=\"_ _2\"></span>jk <span class=\"_ _32\"></span>(Loos), <span class=\"_ _31\"></span>terwijl <span class=\"_ _32\"></span>de toegepaste <span class=\"_ _2\"></span>inflatie- en <span class=\"_ _2\"></span>discontovoet<span class=\"_ _2\"></span> stabiel <span class=\"_ _2\"></span>bleven in <span class=\"_ _26\"></span>2023 tegenover <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>022. De<span class=\"_ _2\"></span> 2023 <span class=\"_ _2\"></span>impact b<span class=\"_ _2\"></span>edraagt -2,0 milj<span class=\"_ _2\"></span>oen EUR <span class=\"_ _2\"></span>(2022: <span class=\"_ _2\"></span>+16,7 milj<span class=\"_ _2\"></span>oen EUR)<span class=\"_ _2\"></span> (toelichtin<span class=\"_ _2\"></span>g 24 - V<span class=\"_ _2\"></span>oorzieningen).<span class=\"_ _2\"></span> De <span class=\"_ _2\"></span>overige b<span class=\"_ _2\"></span>estanddelen opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oorziening<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>geschillen <span class=\"_ _26\"></span>hebben <span class=\"_ _2\"></span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>diverse, <span class=\"_ _26\"></span>individueel <span class=\"_ _2\"></span>niet-significante terugnames van v<span class=\"_ _2\"></span>oorzieningen. In <span class=\"_ _1c\"></span>2022 <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Groot-Brittanni\u00eb <span class=\"_ _1c\"></span>opgenomen voor een bedrag <span class=\"_ _2\"></span>van -7,3 miljoen EUR. In dece<span class=\"_ _2\"></span>mber 2022 sloten de beh<span class=\"_ _2\"></span>eerders van het p<span class=\"_ _2\"></span>ensioenplan in <span class=\"_ _2\"></span>Groot-Brittanni\u00eb <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>overeenkomst <span class=\"_ _2\"></span>om alle <span class=\"_ _26\"></span>uitkeringen <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span> garan<span class=\"_ _2\"></span>deren <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>externe <span class=\"_ _2\"></span>verzekering,<span class=\"_ _2\"></span> die z<span class=\"_ _2\"></span>al resul<span class=\"_ _2\"></span>teren in <span class=\"_ _26\"></span>de afwikkeling <span class=\"_ _26\"></span>van alle p<span class=\"_ _2\"></span>ensioenverp<span class=\"_ _2\"></span>lichtingen <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>it pensio<span class=\"_ _2\"></span>enplan. <span class=\"_ _2\"></span>De betaalde premie <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>collectieve <span class=\"_ _0\"></span>lijfrenteverze<span class=\"_ _2\"></span>kering <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>hoger <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>overeenstemmende waarde <span class=\"_ _0\"></span>van de verplichtingen ged<span class=\"_ _2\"></span>ekt door deze <span class=\"_ _2\"></span>verzekering (toeli<span class=\"_ _2\"></span>chting 23 - Personeelsb<span class=\"_ _2\"></span>eloningen). De  impac<span class=\"_ _2\"></span>t  van  een<span class=\"_ _2\"></span>  aanko<span class=\"_ _2\"></span>opovereenkomst <span class=\"_ _1b\"> </span>voor  ele<span class=\"_ _2\"></span>ktriciteit, <span class=\"_ _1b\"> </span>waarvoor  de<span class=\"_ _2\"></span>  vrijstelling <span class=\"_ _1b\"> </span>voor  eig<span class=\"_ _2\"></span>en gebruik <span class=\"_ _26\"></span>(\u201cown<span class=\"ff2\">-</span>use <span class=\"_ _56\"></span>exemption\u201d) <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olgens <span class=\"_ _26\"></span>IAS <span class=\"_ _26\"></span>39 <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>meer <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>toepassing <span class=\"_ _26\"></span>is, <span class=\"_ _26\"></span><span class=\"ff2\">werd <span class=\"_ _26\"></span>gecompenseerd<span class=\"_ _26\"></span> do<span class=\"_ _2\"></span>or </span>een <span class=\"_ _37\"> </span>verkoopovereenkoms<span class=\"_ _2\"></span>t <span class=\"_ _2a\"> </span>v<span class=\"_ _2\"></span>oor <span class=\"_ _2a\"> </span>el<span class=\"_ _2\"></span>ektriciteit, <span class=\"_ _37\"> </span>aangegaan <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>november <span class=\"_ _37\"> </span>2023. <span class=\"_ _2a\"> </span>Aangezi<span class=\"_ _2\"></span>en <span class=\"_ _37\"> </span>de voorwaarden <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>deze <span class=\"_ _1e\"> </span>verkoopovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1e\"> </span>elektriciteit <span class=\"_ _1e\"> </span>gelijkaardig <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>aan  deze<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de aankoopovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>elektriciteit, <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>blootgesteld<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olatiliteit van  de<span class=\"_ _2\"></span>  g<span class=\"_ _2\"></span>as-  en <span class=\"_ _1e\"> </span>elektriciteitsprijzen.<span class=\"_ _2\"></span>  De <span class=\"_ _1e\"> </span>totale  bijdra<span class=\"_ _2\"></span>ge  van<span class=\"_ _2\"></span>  b<span class=\"_ _2\"></span>eide <span class=\"_ _1b\"> </span>overeenkom<span class=\"_ _2\"></span>sten  bedraag<span class=\"_ _26\"></span>t  -4,4 miljoen <span class=\"_ _1e\"> </span>EUR  in <span class=\"_ _1e\"> </span>2023 <span class=\"_ _1e\"> </span>(2022:  +13<span class=\"_ _2\"></span>,3 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1e\"> </span>EUR).  D<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>herwaardering <span class=\"_ _1b\"> </span>aan <span class=\"_ _1b\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van  beide<span class=\"_ _2\"></span> overeenkomsten resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>positieve <span class=\"_ _0\"></span>impact van <span class=\"_ _1c\"></span>+3,8 m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>(2022: +7,8 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR)<span class=\"_ _0\"></span> (toelichting 26 - Financi\u00ebl<span class=\"_ _2\"></span>e instrument<span class=\"_ _2\"></span>en). Overige <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pbrengsten<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>kosten <span class=\"_ _25\"></span>(0,4 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR) <span class=\"_ _25\"></span>betreffen <span class=\"_ _25\"></span>verschillende <span class=\"_ _25\"></span>andere, <span class=\"_ _25\"></span>individu<span class=\"_ _2\"></span>eel <span class=\"_ _25\"></span>niet-<span class=\"_ _6d\"> </span>significante, bestand<span class=\"_ _2\"></span>delen.<span class=\"_ _6d\"> </span><span class=\"ff1 fs3 fc2\"> </span>7.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Personeelskosten en<span class=\"_ _2\"></span> hiermee verbond<span class=\"_ _2\"></span>en voordelen </span></span>De <span class=\"_ _52\"> </span>personeels<span class=\"_ _2\"></span>kosten <span class=\"_ _54\"> </span>en <span class=\"_ _52\"> </span>hiermee <span class=\"_ _52\"> </span>verbonden<span class=\"_ _2\"></span> <span class=\"_ _52\"> </span>voordelen, <span class=\"_ _54\"> </span>met <span class=\"_ _54\"> </span>uitzondering <span class=\"_ _52\"> </span>van herstructurerings<span class=\"_ _2\"></span>kosten, zijn als v<span class=\"_ _2\"></span>olgt:<span class=\"fs0\"> </span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Lonen en sa<span class=\"_ _2\"></span>larissen -376,4  -277,1  -374,0  Bijdragen v<span class=\"_ _2\"></span>an de werkgeve<span class=\"_ _2\"></span>r aan de sociale zeke<span class=\"_ _2\"></span>rheid -87,3 -59,9  -80,7  Overige pe<span class=\"_ _2\"></span>rsoneelskoste<span class=\"_ _2\"></span>n -29,5  -19,8  -29,0  Bijdragen aan<span class=\"_ _2\"></span> vaste bijdrage pe<span class=\"_ _2\"></span>nsioenplannen -8,6  -10,2  -10,3  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-5,9  -13,5  -14,5  Totaal -507,9  -380,4  -508,4  Het <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>voltijdse <span class=\"_ _0\"></span>equivalenten <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>jaareinde <span class=\"_ _1c\"></span>2023 <span class=\"_ _0\"></span>bedraagt <span class=\"_ _1c\"></span>7.242 <span class=\"_ _0\"></span>(2022: <span class=\"_ _1c\"></span>4.956). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>stijging <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het aantal <span class=\"_ _1d\"> </span>voltijdse <span class=\"_ _1d\"> </span>equivalenten <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>oornamelij<span class=\"_ _2\"></span>k <span class=\"_ _1d\"> </span>gerelateerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>acquisitie <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>Picanol <span class=\"_ _29\"> </span>Group<span class=\"_ _2\"></span> (segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _32\"></span>Technologies), <span class=\"_ _32\"></span>waar <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>aantal <span class=\"_ _32\"></span>voltijdse <span class=\"_ _32\"></span>equivalenten <span class=\"_ _25\"></span>2.126 <span class=\"_ _31\"> </span>bedroeg <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _32\"></span>31 december 2023<span class=\"_ _2\"></span> (toelichting 4 - Acquisiti<span class=\"_ _2\"></span>es en verkopen<span class=\"_ _2\"></span>). 8.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bijkomende inf<span class=\"_ _2\"></span>ormatie bet<span class=\"_ _2\"></span>reffende bedrijfskos<span class=\"_ _2\"></span>ten volgens koste<span class=\"_ _2\"></span>nsoort </span></span>Afschrijvingen  op  materi\u00eble  vaste  activa  en <span class=\"_ _4f\"> </span>immateri\u00eble  activa  zijn <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenom<span class=\"_ _2\"></span>en  in <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>volgende rubrieken van de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening:<span class=\"fs0\"> </span>Afschrijvingen op materi\u00eble vaste activa Afschrijvingen op immateri\u00eble activa Totaal (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Kostprijs v<span class=\"_ _2\"></span>erkopen -119,9  -102,3  -118,7  -63,1  -21,7  -63,4  -183,0  -124,0  -182,1  Administrat<span class=\"_ _2\"></span>ieve kosten -8,9  -6,2  -8,8  -0,5  -0,3  -0,6  -9,5  -6,5  -9,4  Verkoop- en marketingko<span class=\"_ _2\"></span>sten -1,0  -0,2  -0,3  -4,5  -3,4  -3,4  -5,5  -3,6  -3,7  Overige bedrijfso<span class=\"_ _2\"></span>pbrengsten en -kosten 5 -0,7  -0,6  -0,7  - - - -0,7  -0,6  -0,7  Totaal 11/13 -130,5  -109,3  -128,5  -68,1  -25,4  -67,3  -198,7  -134,7  -195,8  De <span class=\"_ _1b\"> </span>volgende <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _1e\"> </span>waardeverminderingen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>materi\u00eble <span class=\"_ _1e\"> </span>vaste <span class=\"_ _1b\"> </span>activa, <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>en goodwill <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1f\"> </span>o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende <span class=\"_ _1f\"> </span>elementen <span class=\"_ _1f\"> </span>(toelichting <span class=\"_ _1f\"> </span>6 <span class=\"_ _20\"> </span>- <span class=\"_ _20\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende<span class=\"_ _2\"></span> elementen):<span class=\"fs0\"> </span>Bijzondere waardeverminderingen (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 11<span class=\"ls0\"> </span>- -37,0  -37,0  Goodwill - -0,6  -9,7  Totaal 6 0,0  -37,6  -46,7  De <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>afschrijvingen en <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>bedragen <span class=\"_ _0\"></span>-198,7 miljoen <span class=\"_ _0\"></span>EUR, in vergelijking <span class=\"_ _2\"></span>met -172,<span class=\"_ _2\"></span>4 miljoen EUR<span class=\"_ _2\"></span> in 2022 (to<span class=\"_ _2\"></span>elichting 11 - <span class=\"_ _2\"></span>Materi\u00eble vaste<span class=\"_ _2\"></span> activa, toelich<span class=\"_ _2\"></span>ting 12<span class=\"_ _2\"></span> - Goodwill en toelichtin<span class=\"_ _2\"></span>g 13 - Immateri<span class=\"_ _2\"></span>\u00eble activa). Picanol <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>olledig<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _31\"> </span>januari <span class=\"_ _31\"> </span>2023. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>bruto <span class=\"_ _1e\"> </span>boek<span class=\"_ _2\"></span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>re\u00eble waarde <span class=\"_ _1e\"> </span>aanpassingen,<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>erkend <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>januari <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>afronding <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>acquisitie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group, bedroeg +3<span class=\"_ _2\"></span>63,9 miljo<span class=\"_ _2\"></span>en EUR. <span class=\"_ _2\"></span>De afschrijvingen <span class=\"_ _26\"></span>van deze aanp<span class=\"_ _2\"></span>assingen bedragen <span class=\"_ _2\"></span>-46,7 <span class=\"_ _2\"></span>miljoen EUR in<span class=\"_ _26\"></span> 2023 waarvan -5,6 miljoen EUR op materi\u00eble vaste act<span class=\"_ _2\"></span>iva en <span class=\"_ _0\"></span>-41,2 miljoen EUR op immateri\u00eble<span class=\"_ _2\"></span> activa (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). Bijzondere waarde<span class=\"_ _2\"></span>vermindering<span class=\"_ _2\"></span>en in 2022 (-37,6 milj<span class=\"_ _2\"></span>oen EUR) waren ger<span class=\"_ _2\"></span>elateerd aan de go<span class=\"_ _2\"></span>odwill en materi\u00eble <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>aste <span class=\"_ _25\"></span>activa <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>(bedrijfssegment <span class=\"_ _25\"></span>T-Power). <span class=\"_ _25\"></span>Op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>dece<span class=\"_ _2\"></span>mber <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>heeft <span class=\"_ _32\"></span>de berekening <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bedrijfswaarde <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgenererende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _1d\"> </span>niet <span class=\"_ _29\"> </span>geleid <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>een<span class=\"_ _2\"></span> terugname <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>eerder <span class=\"_ _0\"></span>erkende <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>kasst<span class=\"_ _0\"></span>romen zijn <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juni <span class=\"_ _0\"></span>2026 gegarandeerd <span class=\"_ _25\"></span>door <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>huidige <span class=\"_ _32\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _25\"></span>met <span class=\"_ _31\"></span>RWE, <span class=\"_ _32\"></span>terwijl <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>kasstromen <span class=\"_ _25\"></span>na <span class=\"_ _32\"></span>juni <span class=\"_ _32\"></span>2026 meer <span class=\"_ _1e\"> </span>onzeker <span class=\"_ _31\"> </span>zijn <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>negatieve <span class=\"_ _1e\"> </span>impact <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>economische <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>concurrenti\u00eble <span class=\"_ _31\"> </span>factoren <span class=\"_ _1e\"> </span>op <span class=\"_ _1e\"> </span>de huidige toekomst<span class=\"_ _2\"></span>verwachtingen.<span class=\"_ _6d\"> </span>11.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Materi\u00eble vaste ac<span class=\"_ _2\"></span>tiva </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 571,0  1.607,6  189,8  75,6  2.443,9   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 120,1  241,0  16,0  13,0  390,2   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,8  - - 0,9   - aanschaffi<span class=\"_ _2\"></span>ngen 23,7  23,7  3,9  125,8  177,1   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 7,3  0,8  18,4  - 26,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -47,3  -19,6  -26,9  - -93,8   - overboek<span class=\"_ _2\"></span>ingen 4,7  49,4  5,8  -60,3  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -8,6  -9,0  -1,8  -1,4  -20,6  Op 31 december 2<span class=\"_ _2\"></span>023 671,0  1.894,7  205,3  152,7  2.923,6  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -333,9  -1.101,4  -119,9  0,0  -1.555,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -35,9  -140,6  -10,9  - -187,3   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -23,3  -82,1  -25,1  - -130,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 47,1  19,3  26,8  - 93,2   - omrekeningsv<span class=\"_ _2\"></span>erschillen 2,6  8,6  1,1  - 12,3  Op 31 december 2<span class=\"_ _2\"></span>023 -343,4  -1.296,2  -127,9  0,0  -1.767,5  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 237,1  506,2  69,9  75,6  888,7  Op 31 december 2<span class=\"_ _2\"></span>023 327,5  598,5  77,3  152,7  1.156,1  2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 536,8  1.513,4  195,1  69,9  2.315,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 5,4  1,1  0,1  0,2  6,8   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,6  - - 0,7   - aanschaffi<span class=\"_ _2\"></span>ngen 6,4  22,4  1,9  82,2  112,8   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 5,7  2,3  9,7  - 17,7   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -3,0  -2,7  -27,7  - -33,5   - overboek<span class=\"_ _2\"></span>ingen 13,1  54,0  8,0  -75,6  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 6,7  16,5  2,6  -1,1  24,7  Op 31 december 2<span class=\"_ _2\"></span>022 571,0  1.607,6  189,8  75,6  2.443,9  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -313,2  -993,0  -122,5  0,0  -1.428,7   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -20,0  -66,6  -22,7  - -109,3   - bijzondere waar<span class=\"_ _2\"></span>deverminder<span class=\"_ _2\"></span>ingen  (toelicht<span class=\"_ _2\"></span>ing 6/8) - -37,0  - - -37,0   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 2,9  2,5  27,1  - 32,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -3,5  -7,3  -1,9  - -12,7  Op 31 december 2<span class=\"_ _2\"></span>022 -333,9  -1.101,4  -119,9  0,0  -1.555,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 223,6  520,4  72,6  69,9  886,6  Op 31 december 2<span class=\"_ _2\"></span>022 237,1  506,2  69,9  75,6  888,7<span class=\"_ _6d\"> </span>De investeringen in materi\u00eble vaste <span class=\"_ _0\"></span>activa bedragen 177,1 miljoen EUR (2022: 112,8 miljoen <span class=\"_ _1c\"></span>EUR) en worden per bedrijfss<span class=\"_ _2\"></span>egment weergeg<span class=\"_ _2\"></span>even in toelichti<span class=\"_ _2\"></span>ng 3 - Gesegmenteerde<span class=\"_ _2\"></span> informatie. De <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>consolidatiekring<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verworven <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(88,0 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundige <span class=\"_ _0\"></span>aanpassingen dewelke <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>op Tessenderlo <span class=\"_ _31\"></span>Group <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>1 <span class=\"_ _1e\"> </span>januari <span class=\"_ _32\"></span>2019 <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>vanaf <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>(114,9 miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Acquisities <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>aanpassingen hebben betrekking<span class=\"_ _2\"></span> op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble  waarde  aanpassingen  op  terreinen  (48,5  miljoen  EUR),  voornamelijk<span class=\"_ _2\"></span>  binnen  Akiolis </span></span>(segment Bio-valoriz<span class=\"_ _2\"></span>ation) en terreinen in B<span class=\"_ _2\"></span>elgi\u00eb (niet-<span class=\"_ _2\"></span>toegewezen).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble waarde aanpassing<span class=\"_ _2\"></span>en op gebouwen (7,3 miljoe<span class=\"_ _2\"></span>n EUR), voornamelijk binne<span class=\"_ _2\"></span>n DYKA Group </span></span>(segment <span class=\"_ _1c\"></span>Industrial<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>verwachtte <span class=\"_ _1c\"></span>gebruiksdu<span class=\"_ _2\"></span>ur <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>initieel <span class=\"_ _0\"></span>ingeschat <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>20 <span class=\"_ _1c\"></span>jaar (tot 2038) en de bijh<span class=\"_ _2\"></span>orende jaarlijks<span class=\"_ _2\"></span>e afschrijvingen b<span class=\"_ _2\"></span>edragen -0,5 miljoen EU<span class=\"_ _2\"></span>R. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _20\"> </span>aanpassing<span class=\"_ _2\"></span>en <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>installaties, <span class=\"_ _1f\"> </span>machines <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>uitrusting <span class=\"_ _29\"> </span>(59,1 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR), </span></span>voornamelijk <span class=\"_ _50\"></span>binnen <span class=\"_ _25\"></span>Crop <span class=\"_ _50\"></span>Vitality <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Agro). <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>verwachtte <span class=\"_ _50\"></span>gebruiksduur <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>initieel ingeschat <span class=\"_ _1c\"></span>tussen <span class=\"_ _0\"></span>10 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>20 <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _1c\"></span>2028 <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>2038) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _0\"></span>afschrijvingen bedragen -5,1 <span class=\"_ _2\"></span>miljoen EUR.  De meerderheid <span class=\"_ _2\"></span>van de investeringsui<span class=\"_ _2\"></span>tgaven heeft b<span class=\"_ _2\"></span>etrekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>aankoop <span class=\"_ _0\"></span>van, <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>verdere <span class=\"_ _1c\"></span>investeringen <span class=\"_ _0\"></span>in, <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>onroerend <span class=\"_ _0\"></span>goed <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productie-activa <span class=\"_ _1c\"></span>van </span></span>een <span class=\"_ _1f\"> </span>voormalig <span class=\"_ _20\"> </span>Spaans <span class=\"_ _1f\"> </span>renderingbedrijf <span class=\"_ _1f\"> </span>(Ribera <span class=\"_ _1f\"> </span>d'Ondara, <span class=\"_ _20\"> </span>Lleida, <span class=\"_ _1f\"> </span>Spanje) <span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _20\"> </span>Bio-<span class=\"_ _6d\"> </span>valorization<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>producti<span class=\"_ _2\"></span>e-activa <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fabriek <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>viscollageenpeptiden <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Hainan <span class=\"_ _50\"></span>(China) </span></span>door PB Leiner (Hain<span class=\"_ _2\"></span>an) Biotechnol<span class=\"_ _2\"></span>ogy Co. Ltd. (segment Bio-valoriz<span class=\"_ _2\"></span>ation<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>pende <span class=\"_ _26\"></span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Thio-<span class=\"ls1a\">Sul\u00ae</span>-fabriek <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Geleen <span class=\"_ _26\"></span>(Nederland, <span class=\"_ _26\"></span>segment <span class=\"_ _26\"></span>Agro<span class=\"ls2c\">) </span></span></span>en in <span class=\"_ _2\"></span>een nieuwe <span class=\"_ _2\"></span>fabriek v<span class=\"_ _2\"></span>oor de produ<span class=\"_ _2\"></span>ctie <span class=\"_ _2\"></span>van liquide mests<span class=\"_ _2\"></span>toffen en <span class=\"_ _2\"></span>industri\u00eble <span class=\"_ _2\"></span>producten in<span class=\"_ _26\"></span> Defiance <span class=\"_ _56\"></span>(Verenigde <span class=\"_ _26\"></span>Staten) <span class=\"_ _56\"></span>(bedrijfssegmenten <span class=\"_ _56\"></span>Agro <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions). <span class=\"_ _56\"></span>Naar <span class=\"_ _26\"></span>verwachting zullen de fabriek<span class=\"_ _2\"></span>en respectievelijk <span class=\"_ _2\"></span>midden 2024 en ein<span class=\"_ _2\"></span>d 2024 operation<span class=\"_ _2\"></span>eel zijn. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>lopende <span class=\"_ _1e\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>nieuw <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _31\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>Ieper <span class=\"_ _1b\"> </span>(Belgi\u00eb,<span class=\"_ _2\"></span> </span></span>segment Machines <span class=\"_ _2\"></span>&amp; Technologies<span class=\"ls2a\">).<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Investeringen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een ni<span class=\"_ _2\"></span>euwe <span class=\"_ _26\"></span>installatie <span class=\"_ _26\"></span>voor g<span class=\"_ _2\"></span>asificatie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>categorie <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>leesme<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Saint<span class=\"_ _0\"></span>-Langis </span></span>(Frankrijk) <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>Akiolis <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Bio-valorizati<span class=\"_ _2\"></span>on) <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>nieuwe <span class=\"_ _50\"></span>productielijn <span class=\"_ _1c\"></span>voor organische mestst<span class=\"_ _2\"></span>offen in V\u00e9n\u00e9roll<span class=\"_ _2\"></span>es (Frankrijk) door<span class=\"_ _2\"></span> Violleau (segment Agr<span class=\"_ _2\"></span>o<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verdere <span class=\"_ _1f\"> </span>investeringen <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>verbeteringen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>productie-effici\u00ebntie, <span class=\"_ _1f\"> </span>evenals <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>activa <span class=\"_ _1f\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> distributieketen bi<span class=\"_ _2\"></span>nnen DYKA Group<span class=\"_ _2\"></span> (segment Industrial Soluti<span class=\"_ _2\"></span>ons<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>vervanging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>uitrusti<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>voertuigen, <span class=\"_ _1e\"> </span>die <span class=\"_ _31\"> </span>voorheen <span class=\"_ _1e\"> </span>geleased <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>nu <span class=\"_ _1e\"> </span>worden </span></span>aangekocht. In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en terugname<span class=\"_ _2\"></span>s van bijzondere waarde<span class=\"_ _2\"></span>verminderingen zijn<span class=\"_ _2\"></span> verwerkt. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 2023 <span class=\"_ _2\"></span>en 2022. Zowel <span class=\"_ _1e\"> </span>de  mat<span class=\"_ _2\"></span>eri\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>(Tessenderlo, <span class=\"_ _1b\"> </span>Belgi\u00eb) <span class=\"_ _1e\"> </span>als  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an Tessenderlo Kerley, Inc.<span class=\"_ _2\"></span> in Phoenix (Arizona, Verenigde Staten)<span class=\"_ _2\"></span> zijn als zekerheid in pand gegeven ter dekking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>verplichtingen. <span class=\"_ _26\"></span>Deze hebb<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>nettobo<span class=\"_ _2\"></span>ekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>respec<span class=\"_ _2\"></span>tievelijk <span class=\"_ _26\"></span>154,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR en 11,7 miljoen EUR <span class=\"_ _2\"></span>op 31 december <span class=\"_ _2\"></span>2023<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>nettoboekwaarde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>afschrijvingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>u<span class=\"_ _2\"></span>se\u2019 <span class=\"_ _0\"></span>activa, <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>categorie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>vast actief, kan als v<span class=\"_ _2\"></span>olgt samengevat w<span class=\"_ _2\"></span>orden in onderstaand<span class=\"_ _2\"></span>e tabel: Netto boekwaarde van de 'Right-<span class=\"ls67\">of</span>-<span class=\"_ _6d\"> </span>use' activa Afschrijvingskosten op de 'Right-<span class=\"_ _6d\"> </span>of<span class=\"ls0\">-use' activa</span><span class=\"ls0\"> </span> <span class=\"fc1\">(Miljoen EUR)</span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Terreinen <span class=\"_ _2\"></span>en gebouwen 22,4  21,4  21,5  6,2  5,9  6,2  Installat<span class=\"_ _2\"></span>ies, machines en ui<span class=\"_ _2\"></span>trusting 2,5  3,7  3,7  2,0  1,9  1,9  Meubilai<span class=\"_ _2\"></span>r en rollend mater<span class=\"_ _2\"></span>ieel 30,4  23,0  25,4  12,7  12,6  13,8  Totaal 55,3  48,2  50,5  20,9  20,3  21,9  De <span class=\"_ _0\"></span>nettoboekwaarde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 activa <span class=\"_ _0\"></span>per bedrijfssegment <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>teruggevond<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>in onderstaande tabel<span class=\"_ _2\"></span>:<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Agro 16,0  11,9  11,9  Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>7,2  8,6  8,6  Industrial<span class=\"_ _2\"></span> Solutions 24,0  22,2  22,2  Machines <span class=\"_ _2\"></span>&amp; Technologies 2,9  - 2,4  T-Power 0,0  0,0  0,0  Niet toegewezen 5,1  5,5  5,5  Tessenderlo Group<span class=\"_ _2\"></span> 55,3  48,2  50,5  De <span class=\"_ _2b\"> </span>leaseovereenk<span class=\"_ _2\"></span>omsten <span class=\"_ _30\"> </span>bestaan <span class=\"_ _2b\"> </span>voornamelijk <span class=\"_ _30\"> </span>uit <span class=\"_ _2b\"> </span>te<span class=\"_ _0\"></span>rreinen <span class=\"_ _30\"> </span>en <span class=\"_ _2b\"> </span>gebouwen <span class=\"_ _30\"> </span>(voornamelijk<span class=\"_ _2\"></span> verkoopkantoren <span class=\"_ _1b\"> </span>binnen  het  seg<span class=\"_ _2\"></span>ment  Industrial  So<span class=\"_ _2\"></span>lutions,  het  Aki<span class=\"_ _2\"></span>olis  hoofdkanto<span class=\"_ _2\"></span>or  in  Le <span class=\"_ _1b\"> </span>Mans (Frankrijk) <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>Bio-valorization <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>hoofdkantoor <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Brussel <span class=\"_ _1c\"></span>(Belgi\u00eb) <span class=\"_ _50\"></span>binnen <span class=\"_ _1c\"></span>Niet toegewezen), <span class=\"_ _38\"> </span>een <span class=\"_ _38\"> </span>groot <span class=\"_ _38\"> </span>aantal <span class=\"_ _28\"> </span>vrachtwagens<span class=\"_ _2\"></span> <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>treinwagons<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>(voorna<span class=\"_ _2\"></span>melijk <span class=\"_ _38\"> </span>binnen <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> bedrijfssegmenten Agr<span class=\"_ _2\"></span>o en Bio-valorizati<span class=\"_ _2\"></span>on), alsook bedrijfswagens. <span class=\"_ _2\"></span> De <span class=\"_ _3a\"> </span>leaseperiode<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>wordt <span class=\"_ _3a\"> </span>door <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _2c\"> </span>beschouwd <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>niet<span class=\"_ _0\"></span>-opzegbare <span class=\"_ _2c\"> </span>periode <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _35\"> </span>samen <span class=\"_ _35\"> </span>met <span class=\"_ _35\"> </span>periodes<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>waarvoor <span class=\"_ _35\"> </span>een <span class=\"_ _35\"> </span>optie <span class=\"_ _35\"> </span>tot <span class=\"_ _35\"> </span>verlengin<span class=\"_ _2\"></span>g <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _32\"></span>bestaa<span class=\"_ _2\"></span>t, <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>redelijk<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitgeoefend, <span class=\"_ _25\"></span>of periodes <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenkomst <span class=\"_ _0\"></span>bestaat, <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>redelijk zeker <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>optie <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>uitgeo<span class=\"_ _2\"></span>efend. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>gebruik <span class=\"_ _26\"></span>gemaakt <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>inschattingen bij het b<span class=\"_ _26\"></span>eoordelen of he<span class=\"_ _2\"></span>t redelijk <span class=\"_ _2\"></span>zeker i<span class=\"_ _2\"></span>s dat<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>optie tot <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erlenging<span class=\"_ _2\"></span> uitgeoefend<span class=\"_ _2\"></span> zal <span class=\"_ _2\"></span>worden. Hi<span class=\"_ _2\"></span>erbij heeft <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>releva<span class=\"_ _2\"></span>nte <span class=\"_ _32\"></span>factoren, <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>voordeel <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>vormen <span class=\"_ _32\"></span>om <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>tot verlenging <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>oefenen, <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overweging <span class=\"_ _1c\"></span>genomen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>belangrijkste <span class=\"_ _1c\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _0\"></span>met <span class=\"_ _50\"></span>een geschatte <span class=\"_ _20\"> </span>resterende <span class=\"_ _27\"> </span>looptijd <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>meer <span class=\"_ _20\"> </span>dan <span class=\"_ _27\"> </span>5 <span class=\"_ _27\"> </span>jaar <span class=\"_ _20\"> </span>hebben <span class=\"_ _27\"> </span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de verkoopkantoren <span class=\"_ _1b\"> </span>bij  Indus<span class=\"_ _2\"></span>trial  Soluti<span class=\"_ _2\"></span>ons  (gewogen <span class=\"_ _1e\"> </span>gemiddelde  looptijd  van <span class=\"_ _1e\"> </span>12  jaar),  het  Aki<span class=\"_ _2\"></span>olis hoofdkantoor (resterende loo<span class=\"_ _0\"></span>ptijd van <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>jaar) en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Brussels <span class=\"_ _0\"></span>hoofdkantoor (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 5 <span class=\"_ _0\"></span>jaar) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>leasen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>binnenvaarttanker<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>binnen <span class=\"_ _0\"></span>Industrial <span class=\"_ _0\"></span>Solutions (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 6 <span class=\"_ _1c\"></span>jaar),<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huur <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>terreinen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>Agro <span class=\"_ _1c\"></span>(gewogen <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>looptijd van <span class=\"_ _1c\"></span>29 <span class=\"_ _0\"></span>jaar). <span class=\"_ _1c\"></span>Zie toelichting 26  <span class=\"ls0\">- <span class=\"_ _33\"> </span>Financi\u00eble  instrumenten  voo<span class=\"_ _0\"></span>r  de <span class=\"_ _33\"> </span>contractuele  vervaldagen <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de  leaseschulden,  inclusief </span>interestbetalingen.<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>de bruto <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _2\"></span>-22,4 <span class=\"_ _26\"></span>miljoen EUR <span class=\"_ _26\"></span>(2022: -<span class=\"_ _2\"></span>21,8 <span class=\"_ _2\"></span>miljoen EUR), <span class=\"_ _1b\"> </span>welke  -1<span class=\"_ _2\"></span>,7 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR  in<span class=\"_ _2\"></span>terestkosten <span class=\"_ _1e\"> </span>omvatten  (20<span class=\"_ _2\"></span>22:  -1,1 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1b\"> </span>EUR) <span class=\"_ _1b\"> </span>(toelichting <span class=\"_ _1e\"> </span>9  - Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>afschrijvingen, <span class=\"_ _26\"></span>op line<span class=\"_ _2\"></span>aire <span class=\"_ _26\"></span>basis <span class=\"_ _26\"></span>erkend <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>de l<span class=\"_ _2\"></span>easeperiode <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _26\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gebruiksduur <span class=\"_ _26\"></span>van h<span class=\"_ _26\"></span>et acti<span class=\"_ _2\"></span>ef indien deze laatste <span class=\"_ _2\"></span>korter is, bedragen -<span class=\"_ _2\"></span>20,9 miljoen EUR (2<span class=\"_ _2\"></span>022: -20,3 miljoen EU<span class=\"_ _2\"></span>R). De <span class=\"_ _1f\"> </span>groep <span class=\"_ _1f\"> </span>koos <span class=\"_ _1f\"> </span>ervoor <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>geen <span class=\"_ _1f\"> </span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _29\"> </span>actief <span class=\"_ _1f\"> </span>of <span class=\"_ _20\"> </span>leaseverplichting <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>te <span class=\"_ _1f\"> </span>nemen <span class=\"_ _1f\"> </span>voor leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _50\"></span>waarvan <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>onderliggend <span class=\"_ _25\"></span>actief <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>lage <span class=\"_ _25\"></span>waarde <span class=\"_ _50\"></span>heeft, <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _50\"></span>IT<span class=\"_ _0\"></span>- <span class=\"_ _25\"></span>en kantooruitrusting, <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>voor <span class=\"_ _53\"> </span>leaseovere<span class=\"_ _2\"></span>enkomsten <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>korte <span class=\"_ _35\"> </span>duur. <span class=\"_ _35\"> </span>De <span class=\"_ _53\"> </span>kosten <span class=\"_ _53\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _38\"> </span>waarvan <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>onderliggend <span class=\"_ _51\"> </span>actief <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>lage <span class=\"_ _38\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _38\"> </span>heeft <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>v<span class=\"_ _0\"></span>an leaseovereenko<span class=\"_ _2\"></span>msten van kort<span class=\"_ _2\"></span>e duur zijn niet signifi<span class=\"_ _2\"></span>cant. 13.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Immateri\u00eble activa </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 95,3  18,2  205,1  27,8  346,3   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 0,6  2,7  386,6  39,3  429,2   - aanschaffi<span class=\"_ _2\"></span>ngen 0,3  0,4  0,6  0,1  1,4   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - 2,8  2,8   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -0,0  -0,0  - -0,0  -0,1   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,5  - -0,0  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,7  0,0  -7,7  -5,8  -16,1  Op 31 december 2<span class=\"_ _2\"></span>023 93,6  21,7  584,6  64,2  764,1  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -70,8  -16,9  -128,5  -23,3  -239,4   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -0,2  -2,2  -154,7  -21,5  -178,6   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -4,0  -0,9  -60,3  -3,0  -68,1   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 0,0  0,0  - - 0,1   - omrekeningsv<span class=\"_ _2\"></span>erschillen 1,9  0,1  4,1  2,8  8,8  Op 31 december 2<span class=\"_ _2\"></span>023 -73,0  -20,0  -339,3  -44,9  -477,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 24,5  1,3  76,6  4,5  107,0  Op 31 december 2<span class=\"_ _2\"></span>023 20,5  1,7  245,4  19,2  286,9  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur.<span class=\"_ _0\"></span> 2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 71,6  17,4  201,6  27,6  318,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 20,7  - 2,5  - 23,1   - aanschaffi<span class=\"_ _2\"></span>ngen - 0,6  - - 0,6   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - -1,2  -1,2   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - -0,0  - - -0,0   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,3  - 0,1  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 3,0  -0,1  1,0  1,3  5,2  Op 31 december 2<span class=\"_ _2\"></span>022 95,3  18,2  205,1  27,8  346,3  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -65,0  -16,4  -106,1  -21,5  -209,0   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -2,9  -0,6  -21,4  -0,5  -25,4   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - 0,0  - - 0,0   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,8  0,1  -1,0  -1,3  -5,0  Op 31 december 2<span class=\"_ _2\"></span>022 -70,8  -16,9  -128,5  -23,3  -239,4  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 6,6  1,0  95,6  6,1  109,2  Op 31 december 2<span class=\"_ _2\"></span>022 24,5  1,3  76,6  4,5  107,0  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur<span class=\"_ _6d\"> </span>.<span class=\"_ _0\"></span> De <span class=\"_ _0\"></span>investeringsui<span class=\"_ _2\"></span>tgaven in im<span class=\"_ _0\"></span>materi\u00eble activa wordt per <span class=\"_ _0\"></span>bedrijfssegment weerge<span class=\"_ _2\"></span>geven <span class=\"_ _0\"></span>in toelichting 3 <span class=\"ls0\">- Geseg<span class=\"_ _2\"></span>menteerde informatie. </span>De <span class=\"_ _37\"> </span>wijziging <span class=\"_ _2c\"> </span>in <span class=\"_ _37\"> </span>consolidatiekring <span class=\"_ _3a\"> </span>(250,6 <span class=\"_ _3a\"> </span>miljoen <span class=\"_ _3a\"> </span>EUR) <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>voornamelijk <span class=\"_ _2c\"> </span>gerelateerd <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>de boekhoudkundig<span class=\"_ _2\"></span>e aanpassi<span class=\"_ _2\"></span>ngen <span class=\"_ _2\"></span>dewelke <span class=\"_ _26\"></span>werden erke<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op datum<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>initi\u00eble consolidatie van Tessenderlo Group o<span class=\"_ _0\"></span>p 1 <span class=\"_ _0\"></span>januari 2019 <span class=\"_ _0\"></span>en opgenomen door <span class=\"_ _0\"></span>Tess<span class=\"_ _0\"></span>enderlo Group vanaf 2023 <span class=\"_ _1c\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _1c\"></span>Acquisities<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _0\"></span>hebben betrekking op klantenlijsten (231,9 m<span class=\"_ _0\"></span>iljoen EUR) en <span class=\"_ _0\"></span>overige immateri\u00eble activa (handelsmerken voor 15,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>Crop <span class=\"_ _1c\"></span>V<span class=\"_ _0\"></span>itality <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>NovaSource <span class=\"_ _1c\"></span>(segment <span class=\"_ _0\"></span>Agro), <span class=\"_ _1c\"></span>PB <span class=\"_ _1c\"></span>Leiner <span class=\"_ _1c\"></span>(segment Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>DYKA <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Industrial <span class=\"_ _25\"></span>Solutions). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verwachtte <span class=\"_ _25\"></span>gebruiksduur <span class=\"_ _25\"></span>werd initieel <span class=\"_ _26\"></span>geschat <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>10 ja<span class=\"_ _2\"></span>ar <span class=\"_ _2\"></span>(tot <span class=\"_ _26\"></span>2028) <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>8 -<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Bijkomende <span class=\"_ _26\"></span>informatie <span class=\"_ _26\"></span>betreffende <span class=\"_ _26\"></span>bedrijfskosten volgens kostenso<span class=\"_ _2\"></span>ort). De investeringsuitgav<span class=\"_ _2\"></span>en in 2023 <span class=\"_ _0\"></span>hebben voornamelijk betrek<span class=\"_ _2\"></span>king op de overname van <span class=\"_ _0\"></span>de marketing- en <span class=\"_ _1c\"></span>verkoopactivi<span class=\"_ _2\"></span>teiten <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>ammoniumthiosulfaat <span class=\"_ _0\"></span>(ATS) <span class=\"_ _1c\"></span>meststoffen, <span class=\"_ _0\"></span>geproduceerd <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Esseco <span class=\"_ _1c\"></span>Srl (onderdeel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Esseco <span class=\"_ _0\"></span>Group) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Trecate, <span class=\"_ _1c\"></span>Itali\u00eb. D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>overeenkomst <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>maart <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>operationeel, en <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>eststoffen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Ke<span class=\"_ _0\"></span>rley <span class=\"_ _1c\"></span>International <span class=\"_ _0\"></span>(segment <span class=\"_ _50\"></span>Agro) op de markt gebrach<span class=\"_ _2\"></span>t. De jaarlijkse afschrij<span class=\"_ _2\"></span>vingskosten op de <span class=\"_ _2\"></span>klantenlijsten kun<span class=\"_ _2\"></span>nen voornamelijk verkla<span class=\"_ _2\"></span>ard worden door: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>afschrijvingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>boekhoudkundige <span class=\"_ _31\"> </span>aanpassingen <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>werden <span class=\"_ _1e\"> </span>erkend <span class=\"_ _31\"></span>door <span class=\"_ _1e\"> </span>Picanol </span></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>019, <span class=\"_ _56\"></span>zoals <span class=\"_ _26\"></span>hierboven <span class=\"_ _56\"></span>beschreven <span class=\"_ _26\"></span>(-38,7 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>afschrijving <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _1c\"></span>(-21,1 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>werd </span></span>erkend in <span class=\"_ _0\"></span>2018, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop van <span class=\"_ _0\"></span>T-Power <span class=\"_ _0\"></span>nv, voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag van <span class=\"_ _0\"></span>163,7 miljoen <span class=\"_ _0\"></span>EUR. <span class=\"_ _0\"></span>Deze vertegenwoordig<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>een <span class=\"_ _2\"></span>tollingo<span class=\"_ _2\"></span>vereenkomst, <span class=\"_ _56\"></span>afgesloten <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>RWE <span class=\"_ _26\"></span>groep, voor <span class=\"_ _0\"></span>een periode van <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>jaar (t<span class=\"_ _0\"></span>ot juni <span class=\"_ _0\"></span>2026) voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>volledige capaciteit v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>centrale. Deze klantenlijst <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>afgeschr<span class=\"_ _2\"></span>even <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tollingovereenkomst <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>is als zekerheid in pan<span class=\"_ _2\"></span>d gegeven ter de<span class=\"_ _2\"></span>kking van verplic<span class=\"_ _2\"></span>htingen. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 20<span class=\"_ _2\"></span>23 en 2022. De overige i<span class=\"_ _2\"></span>mmateri\u00eble ac<span class=\"_ _2\"></span>tiva met<span class=\"_ _2\"></span> een bepaalde<span class=\"_ _2\"></span> gebruiksduu<span class=\"_ _2\"></span>r bestaan voorna<span class=\"_ _2\"></span>melijk uit aang<span class=\"_ _26\"></span>ekochte emissierechten <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, <span class=\"_ _0\"></span>knowhow, <span class=\"_ _0\"></span>productlabels, <span class=\"_ _0\"></span>handelsmerken <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>gebruiksrechten op terreinen. De produ<span class=\"_ _2\"></span>ctlabels en kn<span class=\"_ _2\"></span>owhow worden afg<span class=\"_ _2\"></span>eschreven op lineaire basis<span class=\"_ _26\"></span> ov<span class=\"_ _0\"></span>er 10 tot 20 <span class=\"_ _2\"></span>jaar.  De <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>beweging <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>emissierechten <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>+2,8 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _1f\"> </span>(2022: <span class=\"_ _20\"> </span>-1,2 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR) <span class=\"_ _1f\"> </span>heeft voornamelijk <span class=\"_ _1c\"></span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erworven <span class=\"_ _0\"></span>emissierechten <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>emissies <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>producten <span class=\"_ _1c\"></span>blootgesteld aan <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>CO2 <span class=\"_ _25\"></span>weglekrisico <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>dekken. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>netto <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>emissierechten <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>immateri\u00eble activa bedraagt <span class=\"_ _2\"></span>3,7 miljoen EUR per 3<span class=\"_ _2\"></span>1 december 202<span class=\"_ _2\"></span>3 (2022: 0,9 milj<span class=\"_ _2\"></span>oen EUR). In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en de terugna<span class=\"_ _2\"></span>mes van bijzondere <span class=\"_ _2\"></span>waardeverminderingen<span class=\"_ _2\"></span> zijn verwerkt.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "6.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">EBIT aanpassend<span class=\"_ _2\"></span>e elementen </span></span>De <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>EBIT <span class=\"_ _2\"></span>aanpassende <span class=\"_ _26\"></span>elementen <span class=\"_ _26\"></span>tonen <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>netto <span class=\"_ _2\"></span>winst <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>0,5 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>EUR <span class=\"_ _2\"></span>(2022: <span class=\"_ _26\"></span>-12,0 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen EUR). (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Opbrengste<span class=\"_ _2\"></span>n en verliezen uit<span class=\"_ _2\"></span> verkopen 1,2  0,3  Herstruc<span class=\"_ _2\"></span>turering  - -0,3  Bijzondere<span class=\"_ _2\"></span> waardeverminde<span class=\"_ _2\"></span>ringen 8/11 - -37,6  Voorzieningen <span class=\"_ _2\"></span>en geschill<span class=\"_ _2\"></span>en -0,5  13,5  Het verl<span class=\"_ _2\"></span>ies door de afwik<span class=\"_ _2\"></span>keling van het pensi<span class=\"_ _2\"></span>oenplan in Groot-Brittan<span class=\"_ _2\"></span>ni\u00eb 23<span class=\"ls0\"> </span>- -7,3  Aankoop- en ve<span class=\"_ _2\"></span>rkoopoveree<span class=\"_ _2\"></span>nkomst voor elektr<span class=\"_ _2\"></span>iciteit -0,5  21,1  Overige o<span class=\"_ _2\"></span>pbrengsten en ko<span class=\"_ _2\"></span>sten 0,4  -1,6  Totaal 0,5  -12,0  De <span class=\"_ _25\"></span>bijzondere <span class=\"_ _25\"></span>waardeverminderingen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>2022 <span class=\"_ _25\"></span>hebben <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>materi\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>T<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>Power <span class=\"_ _26\"></span>nv <span class=\"_ _26\"></span>(bedrijfssegment <span class=\"_ _26\"></span>T-Power), <span class=\"_ _26\"></span>waarvoor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bijzondere <span class=\"_ _26\"></span>waardeverminderi<span class=\"_ _26\"></span>ng <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>-37,6 <span class=\"_ _26\"></span>miljoen EUR werd opgeno<span class=\"_ _2\"></span>men op jaareinde 20<span class=\"_ _2\"></span>22.  Voorzieningen <span class=\"_ _2\"></span>en g<span class=\"_ _2\"></span>eschillen<span class=\"_ _2\"></span> (-0,5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _2\"></span>EUR) <span class=\"_ _2\"></span>omvatten <span class=\"_ _2\"></span>voornamelij<span class=\"_ _2\"></span>k de <span class=\"_ _2\"></span>impact<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>wijziging <span class=\"_ _2\"></span>van de <span class=\"_ _1e\"> </span>verwachte <span class=\"_ _1e\"> </span>timing <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de  t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _1e\"> </span>kasuitstro<span class=\"_ _2\"></span>men <span class=\"_ _1e\"> </span>om <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>geraa<span class=\"_ _2\"></span>mde <span class=\"_ _1e\"> </span>kosten, <span class=\"_ _1e\"> </span>gedurende <span class=\"_ _1e\"> </span>de periode <span class=\"_ _26\"></span>2024-2054, <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>dekken <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>sanering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>historische <span class=\"_ _26\"></span>bodem- <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>grondwaterverontreinigin<span class=\"_ _2\"></span>g van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>fabrieksterreinen <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>Belgi\u00eb <span class=\"_ _31\"> </span>(Ham, <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>Vilvoorde<span class=\"_ _2\"></span>) <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>Frankri<span class=\"_ _2\"></span>jk <span class=\"_ _32\"></span>(Loos), <span class=\"_ _31\"></span>terwijl <span class=\"_ _32\"></span>de toegepaste <span class=\"_ _2\"></span>inflatie- en <span class=\"_ _2\"></span>discontovoet<span class=\"_ _2\"></span> stabiel <span class=\"_ _2\"></span>bleven in <span class=\"_ _26\"></span>2023 tegenover <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>022. De<span class=\"_ _2\"></span> 2023 <span class=\"_ _2\"></span>impact b<span class=\"_ _2\"></span>edraagt -2,0 milj<span class=\"_ _2\"></span>oen EUR <span class=\"_ _2\"></span>(2022: <span class=\"_ _2\"></span>+16,7 milj<span class=\"_ _2\"></span>oen EUR)<span class=\"_ _2\"></span> (toelichtin<span class=\"_ _2\"></span>g 24 - V<span class=\"_ _2\"></span>oorzieningen).<span class=\"_ _2\"></span> De <span class=\"_ _2\"></span>overige b<span class=\"_ _2\"></span>estanddelen opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oorziening<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>geschillen <span class=\"_ _26\"></span>hebben <span class=\"_ _2\"></span>betrekking<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>diverse, <span class=\"_ _26\"></span>individueel <span class=\"_ _2\"></span>niet-significante terugnames van v<span class=\"_ _2\"></span>oorzieningen. In <span class=\"_ _1c\"></span>2022 <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Groot-Brittanni\u00eb <span class=\"_ _1c\"></span>opgenomen voor een bedrag <span class=\"_ _2\"></span>van -7,3 miljoen EUR. In dece<span class=\"_ _2\"></span>mber 2022 sloten de beh<span class=\"_ _2\"></span>eerders van het p<span class=\"_ _2\"></span>ensioenplan in <span class=\"_ _2\"></span>Groot-Brittanni\u00eb <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>overeenkomst <span class=\"_ _2\"></span>om alle <span class=\"_ _26\"></span>uitkeringen <span class=\"_ _26\"></span>te<span class=\"_ _0\"></span> garan<span class=\"_ _2\"></span>deren <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>ia <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>externe <span class=\"_ _2\"></span>verzekering,<span class=\"_ _2\"></span> die z<span class=\"_ _2\"></span>al resul<span class=\"_ _2\"></span>teren in <span class=\"_ _26\"></span>de afwikkeling <span class=\"_ _26\"></span>van alle p<span class=\"_ _2\"></span>ensioenverp<span class=\"_ _2\"></span>lichtingen <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>it pensio<span class=\"_ _2\"></span>enplan. <span class=\"_ _2\"></span>De betaalde premie <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>collectieve <span class=\"_ _0\"></span>lijfrenteverze<span class=\"_ _2\"></span>kering <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>hoger <span class=\"_ _0\"></span>dan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>overeenstemmende waarde <span class=\"_ _0\"></span>van de verplichtingen ged<span class=\"_ _2\"></span>ekt door deze <span class=\"_ _2\"></span>verzekering (toeli<span class=\"_ _2\"></span>chting 23 - Personeelsb<span class=\"_ _2\"></span>eloningen). De  impac<span class=\"_ _2\"></span>t  van  een<span class=\"_ _2\"></span>  aanko<span class=\"_ _2\"></span>opovereenkomst <span class=\"_ _1b\"> </span>voor  ele<span class=\"_ _2\"></span>ktriciteit, <span class=\"_ _1b\"> </span>waarvoor  de<span class=\"_ _2\"></span>  vrijstelling <span class=\"_ _1b\"> </span>voor  eig<span class=\"_ _2\"></span>en gebruik <span class=\"_ _26\"></span>(\u201cown<span class=\"ff2\">-</span>use <span class=\"_ _56\"></span>exemption\u201d) <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>olgens <span class=\"_ _26\"></span>IAS <span class=\"_ _26\"></span>39 <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>meer <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>toepassing <span class=\"_ _26\"></span>is, <span class=\"_ _26\"></span><span class=\"ff2\">werd <span class=\"_ _26\"></span>gecompenseerd<span class=\"_ _26\"></span> do<span class=\"_ _2\"></span>or </span>een <span class=\"_ _37\"> </span>verkoopovereenkoms<span class=\"_ _2\"></span>t <span class=\"_ _2a\"> </span>v<span class=\"_ _2\"></span>oor <span class=\"_ _2a\"> </span>el<span class=\"_ _2\"></span>ektriciteit, <span class=\"_ _37\"> </span>aangegaan <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>november <span class=\"_ _37\"> </span>2023. <span class=\"_ _2a\"> </span>Aangezi<span class=\"_ _2\"></span>en <span class=\"_ _37\"> </span>de voorwaarden <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>deze <span class=\"_ _1e\"> </span>verkoopovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _1e\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _1e\"> </span>elektriciteit <span class=\"_ _1e\"> </span>gelijkaardig <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>aan  deze<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de aankoopovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>elektriciteit, <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>blootgesteld<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olatiliteit van  de<span class=\"_ _2\"></span>  g<span class=\"_ _2\"></span>as-  en <span class=\"_ _1e\"> </span>elektriciteitsprijzen.<span class=\"_ _2\"></span>  De <span class=\"_ _1e\"> </span>totale  bijdra<span class=\"_ _2\"></span>ge  van<span class=\"_ _2\"></span>  b<span class=\"_ _2\"></span>eide <span class=\"_ _1b\"> </span>overeenkom<span class=\"_ _2\"></span>sten  bedraag<span class=\"_ _26\"></span>t  -4,4 miljoen <span class=\"_ _1e\"> </span>EUR  in <span class=\"_ _1e\"> </span>2023 <span class=\"_ _1e\"> </span>(2022:  +13<span class=\"_ _2\"></span>,3 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1e\"> </span>EUR).  D<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>herwaardering <span class=\"_ _1b\"> </span>aan <span class=\"_ _1b\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van  beide<span class=\"_ _2\"></span> overeenkomsten resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>positieve <span class=\"_ _0\"></span>impact van <span class=\"_ _1c\"></span>+3,8 m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>(2022: +7,8 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR)<span class=\"_ _0\"></span> (toelichting 26 - Financi\u00ebl<span class=\"_ _2\"></span>e instrument<span class=\"_ _2\"></span>en). Overige <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>pbrengsten<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>kosten <span class=\"_ _25\"></span>(0,4 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR) <span class=\"_ _25\"></span>betreffen <span class=\"_ _25\"></span>verschillende <span class=\"_ _25\"></span>andere, <span class=\"_ _25\"></span>individu<span class=\"_ _2\"></span>eel <span class=\"_ _25\"></span>niet-<span class=\"_ _6d\"> </span>significante, bestand<span class=\"_ _2\"></span>delen.<span class=\"_ _6d\"> </span><span class=\"ff1 fs3 fc2\"> </span>24.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorzieningen<span class=\"_ _2\"></span> </span></span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR) toelichting Op ten hoogste \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Op meer dan \u00e9\u00e9n jaar Totaal Op ten hoogste \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Op meer dan \u00e9\u00e9n jaar Totaal Milieu 28<span class=\"ls0\"> </span>7,1 90,7 97,8 4,8 91,8 96,7 Ontmanteli<span class=\"_ _2\"></span>ng - 23,4 23,4 1,2 22,8 24,0 Herstruc<span class=\"_ _2\"></span>turering 0,1 - 0,1 0,5 - 0,5 Overige  6,7 4,9 11,6 3,4 6,6 10,0 Totaal 13,9 119,0 132,9 9,8 121,3 131,1 Milieu Ontmanteling Herstructurering Overige Totaal Saldo op 1 januari<span class=\"_ _2\"></span> 2023 96,7  24,0  0,5  10,0  131,1  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring (toelicht<span class=\"_ _2\"></span>ing 4) - - - 3,4  3,4  Toevoeging van v<span class=\"_ _2\"></span>oorzieningen - 0,9  - 5,2  6,1  Aanwending van vo<span class=\"_ _2\"></span>orzieningen -3,6  -1,4  -0,1  -5,0  -10,1  Terugname van voo<span class=\"_ _2\"></span>rzieningen - - -0,2  -2,0  -2,2  Effect van<span class=\"_ _2\"></span> verdiscontering 4,8  - - - 4,8  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,0  -0,1  - -0,0  -0,1  Saldo op 31 dece<span class=\"_ _2\"></span>mber 2023 97,8  23,4  0,1  11,6  132,9  De <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>ilieuvoorzi<span class=\"_ _2\"></span>eningen <span class=\"_ _27\"> </span>bedragen <span class=\"_ _27\"> </span>97,8 <span class=\"_ _34\"> </span>miljoen <span class=\"_ _27\"> </span>EUR <span class=\"_ _34\"> </span>en <span class=\"_ _27\"> </span>hebben <span class=\"_ _34\"> </span>voornamelijk <span class=\"_ _27\"> </span>betrekking <span class=\"_ _27\"> </span>op milieuvoorziening<span class=\"_ _2\"></span>en  om  de  kost<span class=\"_ _2\"></span>en  van  historische  bodem-  en  grondwat<span class=\"_ _2\"></span>erverontreinigin<span class=\"_ _2\"></span>g  op  de fabrieksterreinen <span class=\"_ _26\"></span>in Belgi\u00eb<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>(Ham, <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o en <span class=\"_ _26\"></span>Vilvoorde) <span class=\"_ _2\"></span>en Fr<span class=\"_ _2\"></span>ankrijk <span class=\"_ _2\"></span>(Loos) <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>dekke<span class=\"_ _0\"></span>n. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>erkende provisies <span class=\"_ _33\"> </span>reflecteren  de <span class=\"_ _1d\"> </span>huidig<span class=\"_ _2\"></span>e <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>verwachte  toekomstige <span class=\"_ _33\"> </span>kasuitstromen  van <span class=\"_ _33\"> </span>het saneringsplan, gespreid<span class=\"_ _2\"></span> over de periode 2024-2054. De gebruikt<span class=\"_ _2\"></span>e discontovoet, een afgeleid<span class=\"_ _2\"></span>e van de rentecurve <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Belgische <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>Franse <span class=\"_ _1c\"></span>staatsobligaties, <span class=\"_ _1c\"></span>varieerde<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>tussen <span class=\"_ _0\"></span>2,2% <span class=\"_ _50\"></span>en <span class=\"_ _1c\"></span>3,5% <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>(tussen 2,6% en <span class=\"_ _0\"></span>3,4% o<span class=\"_ _0\"></span>p jaareinde 2022). <span class=\"_ _0\"></span>Ten <span class=\"_ _0\"></span>gevolge van <span class=\"_ _0\"></span>aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>aan de <span class=\"_ _0\"></span>fasering v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>kasstromen, inflatie en de<span class=\"_ _2\"></span> toegepaste di<span class=\"_ _26\"></span>sco<span class=\"_ _0\"></span>ntovoet, steg<span class=\"_ _2\"></span>en de mili<span class=\"_ _2\"></span>euprovisies<span class=\"_ _2\"></span> met 2,0 milj<span class=\"_ _2\"></span>oen EUR (in <span class=\"_ _2\"></span>vergelijking met  een <span class=\"_ _1e\"> </span>daling  van <span class=\"_ _1e\"> </span>16,7  miljoen <span class=\"_ _1e\"> </span>EUR  in  2<span class=\"_ _2\"></span>022). <span class=\"_ _1b\"> </span>Deze <span class=\"_ _1b\"> </span>impact  werd <span class=\"_ _1e\"> </span>erkend  in <span class=\"_ _1e\"> </span>EBIT  aanpassend<span class=\"_ _2\"></span>e elementen <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>6 <span class=\"_ _2\"></span>- <span class=\"_ _26\"></span>EBIT <span class=\"_ _2\"></span>aanpassende <span class=\"_ _26\"></span>elemente<span class=\"_ _2\"></span>n). <span class=\"_ _2\"></span>Een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>discontovoet <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _26\"></span>1% <span class=\"_ _2\"></span>zou de milieuvoorzienin<span class=\"_ _2\"></span>g doen dalen m<span class=\"_ _2\"></span>et ongeveer -9 miljoen E<span class=\"_ _2\"></span>UR.  Het <span class=\"_ _32\"></span>gebruik <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>milieuvoorz<span class=\"_ _2\"></span>ieningen <span class=\"_ _32\"></span>bedraagt <span class=\"_ _32\"></span>-3,6 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"></span>-1,5 <span class=\"_ _25\"></span>miljoen <span class=\"_ _32\"></span>EUR), terwijl de i<span class=\"_ _2\"></span>mpact van <span class=\"_ _2\"></span>het afwikkel<span class=\"_ _2\"></span>en van de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erdisconterin<span class=\"_ _2\"></span>g -2,8 miljoen <span class=\"_ _2\"></span>EUR bedraag<span class=\"_ _2\"></span>t in 2023 <span class=\"_ _2\"></span>(2022<span class=\"_ _2\"></span>: -1,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>financiering<span class=\"_ _2\"></span>skosten <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>9 <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Financieringskosten en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _1e\"> </span>geboekte <span class=\"_ _31\"> </span>bedragen <span class=\"_ _1e\"> </span>reflecter<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>beste <span class=\"_ _31\"> </span>raming <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>management <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _31\"> </span>betrekking <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>de verwachte <span class=\"_ _0\"></span>uitgaven <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>huidige v<span class=\"_ _0\"></span>erplichtinge<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>voldoen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>balansdatum <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>gebaseerd op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>huidige <span class=\"_ _0\"></span>kennis <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>gelijke <span class=\"_ _0\"></span>blootstelling. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>voorzieningen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _0\"></span>regelmatig <span class=\"_ _0\"></span>herzien en <span class=\"_ _1f\"> </span>zullen, <span class=\"_ _29\"> </span>indien <span class=\"_ _1f\"> </span>nodig, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>aangepast <span class=\"_ _1f\"> </span>wanneer <span class=\"_ _29\"> </span>nieuwe <span class=\"_ _1f\"> </span>informatie <span class=\"_ _1f\"> </span>beschikbaar <span class=\"_ _29\"> </span>is. <span class=\"_ _29\"> </span>D<span class=\"_ _0\"></span>eze voorzieningen <span class=\"_ _0\"></span>kunnen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>toekomst <span class=\"_ _1c\"></span>wijzigen <span class=\"_ _0\"></span>als <span class=\"_ _1c\"></span>gevolg <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>nieuwe <span class=\"_ _1c\"></span>informatie <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>aard <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de omvang van de ver<span class=\"_ _2\"></span>ontreiniging<span class=\"_ _2\"></span>en, een verandering in de wetgeving<span class=\"_ _2\"></span> of andere s<span class=\"_ _2\"></span>oortgelijke factoren.<span class=\"_ _2\"></span> Een <span class=\"_ _2\"></span>aantal <span class=\"_ _26\"></span>vestigingen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Frankrijk, die <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>worden uitg<span class=\"_ _2\"></span>ebaat, <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>onderworpen <span class=\"_ _26\"></span>aan de<span class=\"_ _2\"></span> wetgeving <span class=\"_ _25\"></span>met <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>bescher<span class=\"_ _2\"></span>ming <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>leefmilieu <span class=\"_ _50\"></span>geklasseerde <span class=\"_ _32\"></span>installa<span class=\"_ _2\"></span>ties (ICPE). <span class=\"_ _2b\"> </span>Deze <span class=\"_ _51\"> </span>wetgeving <span class=\"_ _2b\"> </span>verplicht <span class=\"_ _51\"> </span>tot <span class=\"_ _2b\"> </span>de <span class=\"_ _51\"> </span>ontmanteling <span class=\"_ _2b\"> </span>van <span class=\"_ _51\"> </span>geklasseerde <span class=\"_ _51\"> </span>installaties. <span class=\"_ _2b\"> </span>De ontmantelings<span class=\"_ _2\"></span>voorziening <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>kost <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>betreffende <span class=\"_ _25\"></span>materi\u00eble <span class=\"_ _32\"></span>vaste <span class=\"_ _32\"></span>activa, <span class=\"_ _32\"></span>en wordt <span class=\"_ _2\"></span>overeenkomstig<span class=\"_ _2\"></span> afg<span class=\"_ _2\"></span>eschreven. <span class=\"_ _26\"></span>De totale<span class=\"_ _2\"></span> pro<span class=\"_ _2\"></span>visie <span class=\"_ _2\"></span>voor d<span class=\"_ _26\"></span>e vestigingen <span class=\"_ _26\"></span>in Fra<span class=\"_ _2\"></span>nkrijk b<span class=\"_ _2\"></span>edraagt <span class=\"_ _26\"></span>19,7 miljoen EUR per 31<span class=\"_ _2\"></span> december 2023 (20<span class=\"_ _2\"></span>22: 19,2 miljoen EUR).<span class=\"_ _6d\"> </span>De <span class=\"_ _50\"></span>geboekte <span class=\"_ _50\"></span>bedragen <span class=\"_ _50\"></span>werden <span class=\"_ _50\"></span>bepaald <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>interne <span class=\"_ _50\"></span>evaluatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>hand <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>de aanschaffingswaarde<span class=\"_ _2\"></span> van de gerelateerde activa.<span class=\"_ _2\"></span> Deze bedragen reflecteren d<span class=\"_ _2\"></span>e beste raming van het management met <span class=\"_ _1c\"></span>betrekking <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verwachte <span class=\"_ _0\"></span>uitgaven. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>verwachte <span class=\"_ _1c\"></span>timing <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>kasuitgaven <span class=\"_ _0\"></span>is nog niet gekend. Er<span class=\"_ _2\"></span> worden echter geen sig<span class=\"_ _2\"></span>nificante kasu<span class=\"_ _2\"></span>itgaven verwacht in d<span class=\"_ _2\"></span>e nabije toeko<span class=\"_ _2\"></span>mst. De <span class=\"_ _31\"> </span>overige <span class=\"_ _32\"></span>voorzieningen <span class=\"_ _32\"></span>omvatten <span class=\"_ _31\"> </span>voorzieningen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>claims, <span class=\"_ _31\"> </span>garantieverplichting<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>diverse, individueel, niet-significan<span class=\"_ _2\"></span>te bedragen. Deze voorzieningen worden op regelmati<span class=\"_ _2\"></span>ge basis beoordeeld en, <span class=\"_ _29\"> </span>indien <span class=\"_ _1f\"> </span>nodig, <span class=\"_ _29\"> </span>aangepast <span class=\"_ _1f\"> </span>naar <span class=\"_ _29\"> </span>aanleiding <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>nieuw <span class=\"_ _29\"> </span>beschikbare <span class=\"_ _1f\"> </span>informatie <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>gewijzigde omstandigheden. <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>reflecteren <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beste <span class=\"_ _50\"></span>raming <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>management <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrekking<span class=\"_ _26\"></span> tot de verwachte<span class=\"_ _2\"></span> uitgaven om aan de hu<span class=\"_ _2\"></span>idige verplich<span class=\"_ _2\"></span>ting op balansdatum t<span class=\"_ _2\"></span>e voldoen. Het beho<span class=\"_ _2\"></span>ort <span class=\"_ _2\"></span>tot he<span class=\"_ _2\"></span>t beleid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>milieuvoorzienin<span class=\"_ _2\"></span>gen aan<span class=\"_ _2\"></span> te <span class=\"_ _2\"></span>leggen <span class=\"_ _26\"></span>wanneer d<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>een bestaande verplichting<span class=\"_ _2\"></span> heeft (in rechte afdwing<span class=\"_ _2\"></span>baar of feitelijk) als gevolg van <span class=\"_ _2\"></span>een gebeurtenis in het verleden, wanneer <span class=\"_ _0\"></span>het waarschijnlijk is <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>afwikkeling van <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>verplichtin<span class=\"_ _2\"></span>gen ee<span class=\"_ _0\"></span>n uitstroom van <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>noodzakelijk zal <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>wanneer <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>betrouwbar<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an de omvang van d<span class=\"_ _2\"></span>eze verplichting<span class=\"_ _2\"></span>en.  Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>regelmatig <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _26\"></span>beoordeeld <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>nodig <span class=\"_ _26\"></span>aangepast n<span class=\"_ _2\"></span>aarmate <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> onderzoek <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>werkzaamheden <span class=\"_ _2a\"> </span>vorderen <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>additionele <span class=\"_ _2a\"> </span>informatie <span class=\"_ _2a\"> </span>beschikbaar <span class=\"_ _2a\"> </span>komt. Milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>kunnen <span class=\"_ _2\"></span>belangrijke <span class=\"_ _26\"></span>wijzigingen <span class=\"_ _26\"></span>ondergaan <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>uwe <span class=\"_ _2\"></span>informatie<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ver de <span class=\"_ _33\"> </span>aard <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>omvang <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>erontreiniging<span class=\"_ _2\"></span>en, <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>verandering <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>wetgeving<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>andere soortgelijke factor<span class=\"_ _2\"></span>en. Zoals <span class=\"_ _38\"> </span>vermeld <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>toelichting <span class=\"_ _38\"> </span>24 <span class=\"_ _38\"> </span>- <span class=\"_ _28\"> </span>Voorziening<span class=\"_ _26\"></span>en, <span class=\"_ _28\"> </span>bedragen <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>m<span class=\"_ _0\"></span>ilieuvoorzienin<span class=\"_ _2\"></span>gen, <span class=\"_ _38\"> </span>in overeenstem<span class=\"_ _2\"></span>ming met d<span class=\"_ _26\"></span>e waarderingsgrondslagen<span class=\"_ _2\"></span> zoals <span class=\"_ _2\"></span>hierboven <span class=\"_ _2\"></span>vermeld, 97,<span class=\"_ _2\"></span>8 miljoen <span class=\"_ _2\"></span>EUR per<span class=\"_ _2\"></span> 31<span class=\"_ _2\"></span> december 2023<span class=\"_ _2\"></span> (31 decemb<span class=\"_ _2\"></span>er 2022: 96,7 milj<span class=\"_ _2\"></span>oen EUR).  Hoewel <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>mogelijk <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>huidige <span class=\"_ _0\"></span>milieurisico\u2019s <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oorspellen, <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>het niet <span class=\"_ _32\"></span>uitgesloten <span class=\"_ _25\"></span>worden <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>er <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>toekomst <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>nood <span class=\"_ _32\"></span>zal <span class=\"_ _25\"></span>ontstaan <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aanleg <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe<span class=\"_ _2\"></span> milieuvoorziening<span class=\"_ _2\"></span>en. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>zullen, <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>oo<span class=\"_ _0\"></span>rdeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>anagement, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>huidige beschikbare informatie en rekening <span class=\"_ _0\"></span>houdend met de huidige financi\u00eble <span class=\"_ _0\"></span>structuur van de <span class=\"_ _0\"></span>groep, geen significante invloed <span class=\"_ _0\"></span>hebben op <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>geconsolideerde balans. Het <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>evenwel niet <span class=\"_ _0\"></span>uitgesloten worden dat <span class=\"_ _0\"></span>dergelijke <span class=\"_ _0\"></span>provisies <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>materi\u00eble <span class=\"_ _0\"></span>invloed <span class=\"_ _0\"></span>kunnen hebben <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een bepaalde verslagperi<span class=\"_ _2\"></span>ode. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "7.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Personeelskosten en<span class=\"_ _2\"></span> hiermee verbond<span class=\"_ _2\"></span>en voordelen </span></span>De <span class=\"_ _52\"> </span>personeels<span class=\"_ _2\"></span>kosten <span class=\"_ _54\"> </span>en <span class=\"_ _52\"> </span>hiermee <span class=\"_ _52\"> </span>verbonden<span class=\"_ _2\"></span> <span class=\"_ _52\"> </span>voordelen, <span class=\"_ _54\"> </span>met <span class=\"_ _54\"> </span>uitzondering <span class=\"_ _52\"> </span>van herstructurerings<span class=\"_ _2\"></span>kosten, zijn als v<span class=\"_ _2\"></span>olgt:<span class=\"fs0\"> </span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Lonen en sa<span class=\"_ _2\"></span>larissen -376,4  -277,1  -374,0  Bijdragen v<span class=\"_ _2\"></span>an de werkgeve<span class=\"_ _2\"></span>r aan de sociale zeke<span class=\"_ _2\"></span>rheid -87,3 -59,9  -80,7  Overige pe<span class=\"_ _2\"></span>rsoneelskoste<span class=\"_ _2\"></span>n -29,5  -19,8  -29,0  Bijdragen aan<span class=\"_ _2\"></span> vaste bijdrage pe<span class=\"_ _2\"></span>nsioenplannen -8,6  -10,2  -10,3  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-5,9  -13,5  -14,5  Totaal -507,9  -380,4  -508,4  Het <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>voltijdse <span class=\"_ _0\"></span>equivalenten <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>jaareinde <span class=\"_ _1c\"></span>2023 <span class=\"_ _0\"></span>bedraagt <span class=\"_ _1c\"></span>7.242 <span class=\"_ _0\"></span>(2022: <span class=\"_ _1c\"></span>4.956). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>stijging <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het aantal <span class=\"_ _1d\"> </span>voltijdse <span class=\"_ _1d\"> </span>equivalenten <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>oornamelij<span class=\"_ _2\"></span>k <span class=\"_ _1d\"> </span>gerelateerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>acquisitie <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>Picanol <span class=\"_ _29\"> </span>Group<span class=\"_ _2\"></span> (segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _32\"></span>Technologies), <span class=\"_ _32\"></span>waar <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>aantal <span class=\"_ _32\"></span>voltijdse <span class=\"_ _32\"></span>equivalenten <span class=\"_ _25\"></span>2.126 <span class=\"_ _31\"> </span>bedroeg <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _32\"></span>31 december 2023<span class=\"_ _2\"></span> (toelichting 4 - Acquisiti<span class=\"_ _2\"></span>es en verkopen<span class=\"_ _2\"></span>). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "7.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Personeelskosten en<span class=\"_ _2\"></span> hiermee verbond<span class=\"_ _2\"></span>en voordelen </span></span>De <span class=\"_ _52\"> </span>personeels<span class=\"_ _2\"></span>kosten <span class=\"_ _54\"> </span>en <span class=\"_ _52\"> </span>hiermee <span class=\"_ _52\"> </span>verbonden<span class=\"_ _2\"></span> <span class=\"_ _52\"> </span>voordelen, <span class=\"_ _54\"> </span>met <span class=\"_ _54\"> </span>uitzondering <span class=\"_ _52\"> </span>van herstructurerings<span class=\"_ _2\"></span>kosten, zijn als v<span class=\"_ _2\"></span>olgt:<span class=\"fs0\"> </span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Lonen en sa<span class=\"_ _2\"></span>larissen -376,4  -277,1  -374,0  Bijdragen v<span class=\"_ _2\"></span>an de werkgeve<span class=\"_ _2\"></span>r aan de sociale zeke<span class=\"_ _2\"></span>rheid -87,3 -59,9  -80,7  Overige pe<span class=\"_ _2\"></span>rsoneelskoste<span class=\"_ _2\"></span>n -29,5  -19,8  -29,0  Bijdragen aan<span class=\"_ _2\"></span> vaste bijdrage pe<span class=\"_ _2\"></span>nsioenplannen -8,6  -10,2  -10,3  Kosten gere<span class=\"_ _2\"></span>lateerd aan te<span class=\"_ _2\"></span> bereiken doel pensi<span class=\"_ _2\"></span>oenplannen 23<span class=\"ls0\"> </span>-5,9  -13,5  -14,5  Totaal -507,9  -380,4  -508,4  Het <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>voltijdse <span class=\"_ _0\"></span>equivalenten <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>jaareinde <span class=\"_ _1c\"></span>2023 <span class=\"_ _0\"></span>bedraagt <span class=\"_ _1c\"></span>7.242 <span class=\"_ _0\"></span>(2022: <span class=\"_ _1c\"></span>4.956). <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>stijging <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>het aantal <span class=\"_ _1d\"> </span>voltijdse <span class=\"_ _1d\"> </span>equivalenten <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>oornamelij<span class=\"_ _2\"></span>k <span class=\"_ _1d\"> </span>gerelateerd <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>acquisitie <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>Picanol <span class=\"_ _29\"> </span>Group<span class=\"_ _2\"></span> (segment <span class=\"_ _32\"></span>Machines <span class=\"_ _32\"></span>&amp; <span class=\"_ _32\"></span>Technologies), <span class=\"_ _32\"></span>waar <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>aantal <span class=\"_ _32\"></span>voltijdse <span class=\"_ _32\"></span>equivalenten <span class=\"_ _25\"></span>2.126 <span class=\"_ _31\"> </span>bedroeg <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _32\"></span>31 december 2023<span class=\"_ _2\"></span> (toelichting 4 - Acquisiti<span class=\"_ _2\"></span>es en verkopen<span class=\"_ _2\"></span>). 23.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Personeelsbeloni<span class=\"_ _2\"></span>ngen </span></span>De  voorziening<span class=\"_ _2\"></span>en  voor  personeel<span class=\"_ _2\"></span>sbeloningen  w<span class=\"_ _2\"></span>erden  als  volgt <span class=\"_ _1b\"> </span>opgenomen  in<span class=\"_ _2\"></span>  de  balans  per <span class=\"_ _1b\"> </span>31 december: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Voorzie<span class=\"_ _2\"></span>ning voor brugpensioe<span class=\"_ _2\"></span>nen<span class=\"_ _6d\"> </span>Pensioenpl<span class=\"_ _2\"></span>annen met een te b<span class=\"_ _2\"></span>ereiken doel<span class=\"_ _6d\"> </span>Overige pe<span class=\"_ _2\"></span>rsoneels<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beloningen<span class=\"_ _6d\"> </span>Totaal Voorzie<span class=\"_ _2\"></span>ning voor brugpensioe<span class=\"_ _2\"></span>nen<span class=\"_ _6d\"> </span>Pensioenpl<span class=\"_ _2\"></span>annen met een te b<span class=\"_ _2\"></span>ereiken doel<span class=\"_ _6d\"> </span>Overige personeels<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beloningen<span class=\"_ _6d\"> </span>Totaal Op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 0,9  35,9  8,2  45,0  0,5  33,6  6,0  40,1  Op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 0,4  - 0,4  0,8  0,3  - 0,4  0,7  Totaal 1,3  35,9  8,6  45,8  0,8  33,6  6,4  40,8  2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fs0 fc8\"> </span>Voorziening vo<span class=\"_ _2\"></span>or brugpensioe<span class=\"_ _2\"></span>nen Pensioenpl<span class=\"_ _2\"></span>annen met een te<span class=\"_ _2\"></span> bereik<span class=\"_ _2\"></span>en doel Overige personee<span class=\"_ _2\"></span>lsbeloningen Totaal Saldo op 1 januari<span class=\"_ _2\"></span> 2023 0,8  33,6  6,4  40,8  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring (toelichting 4) 0,9  0,3  2,4  3,6  Toevoeging van v<span class=\"_ _2\"></span>oorzieningen 0,4  3,9  0,9  5,2  Aanwending van vo<span class=\"_ _2\"></span>orzieningen -0,2  -1,3  -0,8  -2,4  Terugname van voo<span class=\"_ _2\"></span>rzieningen -0,4  -0,7  -0,1  -1,3  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,1  0,0  -0,0  -0,1  Saldo op 31 dece<span class=\"_ _2\"></span>mber 2023 1,3  35,9  8,6  45,8  De <span class=\"ff3\">voorzieningen <span class=\"_ _2\"></span>voor overige person<span class=\"_ _2\"></span>eelsbeloningen <span class=\"_ _2\"></span>omvatten de anci\u00ebnnitei<span class=\"_ _2\"></span>tvoordelen (\u201cnati<span class=\"_ _2\"></span>onale </span>orde van verdienst<span class=\"_ _2\"></span>e (m\u00e9dailles d\u2019honneur d<span class=\"_ _2\"></span>u travail)\u201d, premi<span class=\"_ _2\"></span>es voor jubilea,\u2026).<span class=\"ff2\"> </span>Een algemene bes<span class=\"_ _2\"></span>chrijving van het t<span class=\"_ _2\"></span>ype plan Vergoedingen na ui<span class=\"_ _2\"></span>tdiensttreding Deze <span class=\"_ _2\"></span>verplichtingen <span class=\"_ _26\"></span>wo<span class=\"_ _0\"></span>rde<span class=\"_ _2\"></span>n geboek<span class=\"_ _2\"></span>t om <span class=\"_ _26\"></span>de vergoedin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>na u<span class=\"_ _2\"></span>itdiensttreding <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>dekke<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zij d<span class=\"_ _2\"></span>ekken de <span class=\"_ _1f\"> </span>pensioenplannen <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>andere <span class=\"_ _1f\"> </span>voordelen, <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>overeenste<span class=\"_ _2\"></span>mming <span class=\"_ _29\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>lokale <span class=\"_ _1f\"> </span>praktijken <span class=\"_ _29\"> </span>en voorwaarden, <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>gebruik <span class=\"_ _29\"> </span>makend <span class=\"_ _1f\"> </span>van <span class=\"_ _29\"> </span>een <span class=\"_ _1f\"> </span>actuari\u00eble <span class=\"_ _1f\"> </span>berekenin<span class=\"_ _2\"></span>g <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>financiering <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de verzekerings<span class=\"_ _2\"></span>maatschappijen <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>andere <span class=\"_ _27\"> </span>pensioenpl<span class=\"_ _2\"></span>annen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>rekening<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>neemt. <span class=\"_ _20\"> </span>De <span class=\"_ _27\"> </span>belangrijkste pensioenplannen be<span class=\"_ _2\"></span>vinden zich in Belgi\u00eb,<span class=\"_ _2\"></span> Nederland, <span class=\"_ _2\"></span>Groot-Brittanni\u00eb en Duitsla<span class=\"_ _2\"></span>nd. Va<span class=\"ls0\">ste bijdrage pensio<span class=\"_ _2\"></span>enplannen </span>De <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span>nen <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>plannen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>dewelke <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>onderneming <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ooraf <span class=\"_ _1c\"></span>vastgestelde<span class=\"_ _2\"></span> bijdragen stort<span class=\"_ _2\"></span> in een juri<span class=\"_ _2\"></span>dische vennootschap<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>f een <span class=\"_ _2\"></span>afzonderlijk fonds,<span class=\"_ _2\"></span> in overe<span class=\"_ _2\"></span>enstemming <span class=\"_ _2\"></span>met de bepalingen <span class=\"_ _26\"></span>van h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>plan. <span class=\"_ _26\"></span>De wettelij<span class=\"_ _2\"></span>ke <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _2\"></span>feitelijke <span class=\"_ _26\"></span>verplichting <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep is <span class=\"_ _26\"></span>bep<span class=\"_ _2\"></span>erkt t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gestorte<span class=\"_ _2\"></span> bijdragen. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e bijd<span class=\"_ _2\"></span>ragen w<span class=\"_ _2\"></span>orden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>als k<span class=\"_ _2\"></span>osten <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng op <span class=\"_ _26\"></span>het ogenblik <span class=\"_ _26\"></span>dat ze <span class=\"_ _1c\"></span>zich <span class=\"_ _1c\"></span>voordoen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Personeelskosten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>hiermee <span class=\"_ _1c\"></span>verbonden voordelen. Pensioenplannen <span class=\"_ _2\"></span>met een te ber<span class=\"_ _2\"></span>eiken doel De pensio<span class=\"_ _2\"></span>enplannen <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een t<span class=\"_ _2\"></span>e bereik<span class=\"_ _2\"></span>en doel d<span class=\"_ _26\"></span>ek<span class=\"_ _0\"></span>ken <span class=\"_ _2\"></span>de ve<span class=\"_ _2\"></span>rgoedingen <span class=\"_ _2\"></span>gebaseerd<span class=\"_ _2\"></span> op <span class=\"_ _2\"></span>het loon<span class=\"_ _2\"></span> en h<span class=\"_ _2\"></span>et aantal <span class=\"_ _2a\"> </span>jaren <span class=\"_ _2a\"> </span>dienst. <span class=\"_ _37\"> </span>D<span class=\"_ _0\"></span>eze <span class=\"_ _2a\"> </span>plannen <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _2a\"> </span>ext<span class=\"_ _2\"></span>ern <span class=\"_ _2a\"> </span>gefinancierd <span class=\"_ _2a\"> </span>do<span class=\"_ _2\"></span>or <span class=\"_ _2a\"> </span>pensioenfondsen <span class=\"_ _37\"> </span>of verzekerings<span class=\"_ _2\"></span>maatschappijen. <span class=\"_ _2a\"> </span>Onafhankelijk<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>actuarissen <span class=\"_ _2a\"> </span>voeren <span class=\"_ _2a\"> </span>op <span class=\"_ _2a\"> </span>jaarba<span class=\"_ _2\"></span>sis <span class=\"_ _30\"> </span>een <span class=\"_ _2a\"> </span>actuari\u00eble waardering uit voor d<span class=\"_ _2\"></span>e voornaamst<span class=\"_ _2\"></span>e pensioenplannen<span class=\"_ _2\"></span>.<span class=\"_ _6d\"> </span>De pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel in Belgi\u00eb <span class=\"_ _0\"></span>zijn allemaal eindsalaris pensioenplannen en keren <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>aangesloten<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>uit <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>orm <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>gegarande<span class=\"_ _2\"></span>erd <span class=\"_ _25\"></span>pensioenkapitaal (betaalbaar <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>\u00e9\u00e9nmalig<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>kapitaal <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1c\"></span>levenslang<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>rente).<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>plannen <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gedekt <span class=\"_ _1c\"></span>door een <span class=\"_ _32\"></span>beheerd <span class=\"_ _25\"></span>pensioenfonds <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>groepsverzeke<span class=\"_ _2\"></span>ringscontracten. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>toegekende <span class=\"_ _25\"></span>voordelen <span class=\"_ _32\"></span>zijn afhankelijk  van  het <span class=\"_ _33\"> </span>aantal  jaren <span class=\"_ _33\"> </span>dienst  en <span class=\"_ _4f\"> </span>van <span class=\"_ _33\"> </span>het  gemiddeld  salaris <span class=\"_ _33\"> </span>in  de  laatste <span class=\"_ _33\"> </span>3  jaar  v<span class=\"_ _0\"></span>\u00f3\u00f3r pensionering, of he<span class=\"_ _2\"></span>t gemidd<span class=\"_ _2\"></span>eld salaris van de beste 3 <span class=\"_ _2\"></span>opeenvolgende jaren,<span class=\"_ _2\"></span> indien deze hog<span class=\"_ _2\"></span>er is. De <span class=\"_ _1c\"></span>vaste <span class=\"_ _0\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplannen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>Belgi\u00eb <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>wettelijk <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erplicht <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inimumrentab<span class=\"_ _2\"></span>iliteit <span class=\"_ _0\"></span>te garanderen <span class=\"_ _25\"></span>(de <span class=\"_ _25\"></span>wettelijke <span class=\"_ _25\"></span>minimumrentabiliteit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>1,75% <span class=\"_ _32\"></span>vanaf <span class=\"_ _25\"></span>1 <span class=\"_ _32\"></span>januari <span class=\"_ _25\"></span>2016, <span class=\"_ _25\"></span>terwijl <span class=\"_ _32\"></span>deze<span class=\"_ _2\"></span> voordien <span class=\"_ _55\"> </span>voor <span class=\"_ _24\"> </span>werkgeversbijdrag<span class=\"_ _2\"></span>en <span class=\"_ _55\"> </span>3<span class=\"_ _0\"></span>,25% <span class=\"_ _55\"> </span>bedroeg). <span class=\"_ _24\"> </span>In <span class=\"_ _24\"> </span>de <span class=\"_ _55\"> </span>mat<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>dat <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>wettelijke<span class=\"_ _2\"></span> rentabiliteitsgaran<span class=\"_ _2\"></span>tie <span class=\"_ _26\"></span>voldoende <span class=\"_ _2\"></span>afgedekt <span class=\"_ _26\"></span>is, h<span class=\"_ _26\"></span>eeft de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>verdere <span class=\"_ _26\"></span>betalingsverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>buiten<span class=\"_ _2\"></span> de <span class=\"_ _0\"></span>pensioenbijdragen die <span class=\"_ _1c\"></span>in de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening worden <span class=\"_ _0\"></span>opgenomen o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het m<span class=\"_ _0\"></span>oment <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de gerelateerde <span class=\"_ _1e\"> </span>dienst <span class=\"_ _1e\"> </span>is <span class=\"_ _1e\"> </span>geleverd. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>vas<span class=\"_ _0\"></span>te <span class=\"_ _1e\"> </span>bijdrage <span class=\"_ _1e\"> </span>pensioenplannen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>Belgi\u00eb <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>oeten <span class=\"_ _1e\"> </span>behandeld worden <span class=\"_ _32\"></span>als <span class=\"_ _31\"> </span>pensioenplannen <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>te <span class=\"_ _32\"></span>bereiken <span class=\"_ _31\"></span>doel <span class=\"_ _32\"></span>volgens <span class=\"_ _32\"></span>IAS <span class=\"_ _31\"> </span>19 <span class=\"_ _32\"></span>aangezien <span class=\"_ _32\"></span>ze <span class=\"_ _31\"> </span>niet <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>alle criteria <span class=\"_ _1c\"></span>voldoen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>defin<span class=\"_ _2\"></span>itie <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplannen <span class=\"_ _0\"></span>onder <span class=\"_ _50\"></span>IFRS. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>volgt <span class=\"_ _1c\"></span>de voorgeschreven meth<span class=\"_ _2\"></span>odologie voor de verwerking van pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel in<span class=\"_ _2\"></span> lijn <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>onder <span class=\"_ _0\"></span>meer <span class=\"_ _1c\"></span>IAS <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>\u00a757.(a), <span class=\"_ _0\"></span>namelijk <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u201cprojected <span class=\"_ _0\"></span>unit <span class=\"_ _0\"></span>credit\u201d <span class=\"_ _0\"></span>methode, <span class=\"_ _0\"></span>zonder <span class=\"_ _0\"></span>toevoeging van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>verwachte <span class=\"_ _25\"></span>toekomstige <span class=\"_ _32\"></span>bijdragen. <span class=\"_ _32\"></span>Het <span class=\"_ _25\"></span>verschil <span class=\"_ _32\"></span>tussen <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>pensioenverplichting <span class=\"_ _25\"></span>en <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>re\u00eble waarde van de fondsbel<span class=\"_ _26\"></span>eggingen (IAS 19 \u00a757.(a) (iii)) wordt<span class=\"_ _2\"></span> opgenomen in de<span class=\"_ _2\"></span> balans. De <span class=\"_ _26\"></span>fondsbeleggingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vaste <span class=\"_ _26\"></span>bijdrage <span class=\"_ _26\"></span>pensioenplannen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>Belgi\u00eb <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>Belgische pensioenfonds <span class=\"_ _32\"></span>\u201cOFP <span class=\"_ _31\"></span>Pensioenfonds\u201d <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>extern <span class=\"_ _32\"></span>verzekerd <span class=\"_ _31\"> </span>via <span class=\"_ _31\"> </span>verzekeringsc<span class=\"_ _2\"></span>ontracten. <span class=\"_ _32\"></span>Voor <span class=\"_ _31\"> </span>de plannen <span class=\"_ _29\"> </span>gefinancierd <span class=\"_ _1d\"> </span>via <span class=\"_ _29\"> </span>verzekeringscontracten <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _29\"> </span>er <span class=\"_ _29\"> </span>verschillende <span class=\"_ _29\"> </span>rendementen <span class=\"_ _1d\"> </span>op <span class=\"_ _1f\"> </span>de<span class=\"_ _2\"></span> reserves en op <span class=\"_ _0\"></span>de premies, afhankelijk van het nive<span class=\"_ _0\"></span>au bereikt op specifieke data, gegarandeerd door de verzekerings<span class=\"_ _2\"></span>maatschapp<span class=\"_ _2\"></span>ijen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor de bijdragen b<span class=\"_ _2\"></span>etaald tot 01/01<span class=\"_ _2\"></span>/2003 bedraagt he<span class=\"_ _2\"></span>t gegarandeerd rend<span class=\"_ _2\"></span>ement 4,75%; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/01/2003 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/01/2013 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 3,25%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/01/2013 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/04/2015 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 1,75%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/04/2015 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/10/2015 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 0,75%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/10/2015 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/10/2016 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,50%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/10/2016 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/01/2020 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,10%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/01/2020 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/01/2024 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,00%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor de bijdragen b<span class=\"_ _2\"></span>etaald vanaf 01<span class=\"_ _2\"></span>/01/2024 bedraag<span class=\"_ _2\"></span>t het gegarandeerd r<span class=\"_ _2\"></span>endement 1,<span class=\"_ _2\"></span>80%. </span></span>De pensioenplannen in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb en in <span class=\"_ _2\"></span>Duitsland zijn eind<span class=\"_ _2\"></span>salaris pensioenplann<span class=\"_ _2\"></span>en en voorzien een levenslang gegar<span class=\"_ _2\"></span>andeerd pensi<span class=\"_ _2\"></span>oen.  Het <span class=\"_ _50\"></span>plan <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Groot-Brittanni\u00eb <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>gedekt <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>beheerd <span class=\"_ _50\"></span>pensioenfonds <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>plan <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>uitsland <span class=\"_ _50\"></span>is gedekt door vo<span class=\"_ _2\"></span>orzieningen opgeno<span class=\"_ _2\"></span>men in de gecons<span class=\"_ _2\"></span>olideerde balans. Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>p<span class=\"_ _2\"></span>ensioenplannen <span class=\"_ _33\"> </span>in <span class=\"_ _29\"> </span>Groot-Brittanni\u00eb<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _1d\"> </span>Belgi\u00eb, <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>ged<span class=\"_ _2\"></span>ekt <span class=\"_ _1d\"> </span>zijn <span class=\"_ _1d\"> </span>door <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>beheerd pensioenfonds, <span class=\"_ _2a\"> </span>moet <span class=\"_ _2a\"> </span>de <span class=\"_ _30\"> </span>raad <span class=\"_ _30\"> </span>van <span class=\"_ _30\"> </span>bestuur, <span class=\"_ _2a\"> </span>volgens <span class=\"_ _2a\"> </span>het <span class=\"_ _30\"> </span>pensioenreglement, <span class=\"_ _2a\"> </span>bestaan <span class=\"_ _30\"> </span>uit vertegenwoordig<span class=\"_ _2\"></span>ers <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>nderneming <span class=\"_ _1e\"> </span>en  aanges<span class=\"_ _2\"></span>lotenen <span class=\"_ _1b\"> </span>in <span class=\"_ _1e\"> </span>het  plan. <span class=\"_ _1e\"> </span>De  r<span class=\"_ _2\"></span>aad  van<span class=\"_ _2\"></span>  bestuur <span class=\"_ _1e\"> </span>is verantwoordelijk v<span class=\"_ _2\"></span>oor het beheer <span class=\"_ _2\"></span>van deze plannen.<span class=\"_ _6d\"> </span>De <span class=\"_ _1e\"> </span>groep<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>is <span class=\"_ _31\"> </span>blootgesteld <span class=\"_ _32\"></span>aan <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>aantal <span class=\"_ _1e\"> </span>risico\u2019s <span class=\"_ _32\"></span>verbonden <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>pensioenplan<span class=\"_ _2\"></span>nen <span class=\"_ _31\"> </span>met <span class=\"_ _31\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _31\"> </span>te bereiken doel. De<span class=\"_ _2\"></span> belangrijkste ri<span class=\"_ _2\"></span>sico\u2019s zijn de volgend<span class=\"_ _26\"></span>e:<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Volatiliteit <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>activa: <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>voert <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>regelmatige <span class=\"_ _32\"></span>basis <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>ALM <span class=\"_ _32\"></span>(Asset <span class=\"_ _32\"></span>and <span class=\"_ _32\"></span>L<span class=\"_ _0\"></span>iability<span class=\"_ _2\"></span> </span></span>Management) <span class=\"_ _34\"> </span>studie <span class=\"_ _34\"> </span>uit <span class=\"_ _2c\"> </span>voor <span class=\"_ _34\"> </span>het <span class=\"_ _2c\"> </span>beheerd <span class=\"_ _34\"> </span>pensioenfonds <span class=\"_ _34\"> </span>teneinde <span class=\"_ _34\"> </span>een <span class=\"_ _2c\"> </span>nauwkeurige overeenstem<span class=\"_ _2\"></span>ming te <span class=\"_ _26\"></span>garanderen <span class=\"_ _2\"></span>tussen de <span class=\"_ _26\"></span>fo<span class=\"_ _0\"></span>ndsbele<span class=\"_ _2\"></span>ggingen <span class=\"_ _26\"></span>en de verplich<span class=\"_ _2\"></span>tingen. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e plannen hebben <span class=\"_ _31\"> </span>belangrijke <span class=\"_ _1e\"> </span>investering<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>investeringsfon<span class=\"_ _2\"></span>dsen, <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>beleggen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>aandelen, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>zijn bijgevolg blootges<span class=\"_ _2\"></span>teld aan aandelenmar<span class=\"_ _2\"></span>ktrisico\u2019s.<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Inflatie, <span class=\"_ _20\"> </span>interestvoet <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>levensverwachting: <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>pensioenen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>meeste <span class=\"_ _20\"> </span>plannen <span class=\"_ _20\"> </span>zijn </span></span>verbonden <span class=\"_ _26\"></span>met in<span class=\"_ _2\"></span>flatie. <span class=\"_ _2\"></span>Bijgevolg <span class=\"_ _26\"></span>zijn d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>pensioenplannen <span class=\"_ _26\"></span>blootgesteld <span class=\"_ _26\"></span>aan risic<span class=\"_ _2\"></span>o\u2019s <span class=\"_ _26\"></span>betreffende de inflatie, interes<span class=\"_ _2\"></span>tvoet en levensver<span class=\"_ _2\"></span>wachting van de g<span class=\"_ _2\"></span>epensioneerden. De groep <span class=\"_ _0\"></span>is van <span class=\"_ _0\"></span>oordeel dat <span class=\"_ _0\"></span>alle pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel <span class=\"_ _0\"></span>gelijk<span class=\"_ _2\"></span>aardige kenmerken en risico\u2019s hebben.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Naar <span class=\"_ _26\"></span>aanleiding <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>gunstige <span class=\"_ _26\"></span>evolutie <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>2022 <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>financieringsniv<span class=\"_ _2\"></span>eau <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>pensioenpla<span class=\"_ _2\"></span>n in <span class=\"_ _33\"> </span>Groot-Brittanni\u00eb, <span class=\"_ _33\"> </span>besloten <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>beheerders  v<span class=\"_ _0\"></span>an <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>Groot-Brittanni\u00eb <span class=\"_ _33\"> </span>om <span class=\"_ _1d\"> </span>een overeenkomst <span class=\"_ _0\"></span>af <span class=\"_ _50\"></span>te <span class=\"_ _1c\"></span>sluiten <span class=\"_ _1c\"></span>om <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>uitkeringen, <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erschu<span class=\"_ _2\"></span>ldigd <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>or <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>te <span class=\"_ _1c\"></span>garanderen via een externe verzekerin<span class=\"_ _2\"></span>gsovereenkomst <span class=\"_ _2\"></span>(de \u201cbuy<span class=\"ff2\">-</span>out\u201d). De eerste fase van elke \u201cbuy<span class=\"ff2\">-</span>out\u201d bestaa<span class=\"_ _2\"></span>t uit  een  volledige  \u201cbu<span class=\"_ _2\"></span>y<span class=\"ff2\">-</span>in\u201d,  namelijk  de  aankoop <span class=\"_ _1b\"> </span>van  een  verzekeringscon<span class=\"_ _2\"></span>tract  die  alle  gekende<span class=\"_ _2\"></span> uitkeringen d<span class=\"_ _2\"></span>ekt. Deze \u201cbu<span class=\"_ _2\"></span>y<span class=\"ff2\">-</span>in\u201d fase resul<span class=\"_ _2\"></span>teert in een <span class=\"_ _2\"></span>transfer van<span class=\"_ _2\"></span> de verbonden<span class=\"_ _2\"></span> risico\u2019s (bel<span class=\"_ _2\"></span>eggings<span class=\"ff2\">-<span class=\"ls1e\">, </span></span>inflatie-, <span class=\"_ _31\"></span>intrest- <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>langlevenrisico) <span class=\"_ _32\"></span>naar <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>verzekeraar. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>vereiste <span class=\"_ _31\"> </span>premie <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>deze <span class=\"_ _31\"> </span>collectieve verzekeringsover<span class=\"_ _2\"></span>eenkomst <span class=\"_ _2c\"> </span>(\u201cbulk <span class=\"_ _2c\"> </span>annuity\u201d <span class=\"_ _2c\"> </span>verzekering) <span class=\"_ _2c\"> </span>af <span class=\"_ _3a\"> </span>te <span class=\"_ _2c\"> </span>sluiten <span class=\"_ _2c\"> </span>werd <span class=\"_ _2c\"> </span>betaald<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2c\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _2c\"> </span>de </span>fondsbeleggingen. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>collectieve <span class=\"_ _0\"></span>verzekering <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>naam <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beheerders <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>plan <span class=\"_ _1c\"></span>(als <span class=\"_ _1c\"></span>een \u201cbuy<span class=\"ff2\">-</span>in\u201d <span class=\"_ _50\"></span>verzekering) <span class=\"_ _50\"></span>per <span class=\"_ _1c\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>impliceert <span class=\"_ _1c\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>betalingsverp<span class=\"_ _2\"></span>lichting <span class=\"_ _50\"></span>nog <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>het pensioenplan <span class=\"_ _26\"></span>behoort. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>collectiev<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>verzekering <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>omgezet <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>individuele <span class=\"_ _26\"></span>verzekeringen <span class=\"_ _56\"></span>op naam <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>leden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>fase <span class=\"_ _2\"></span>(de <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>buy<span class=\"ff2\">-</span>out\u201d) <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>naar <span class=\"_ _26\"></span>verwachting <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgerond <span class=\"_ _26\"></span>tegen <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>einde van <span class=\"_ _26\"></span>2024. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>betaalde <span class=\"_ _26\"></span>premie <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>collectieve <span class=\"_ _56\"></span>verzekering <span class=\"_ _26\"></span>af <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>sluiten <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>2022 <span class=\"_ _56\"></span>bedroeg <span class=\"_ _26\"></span>3<span class=\"_ _0\"></span>4,2 <span class=\"_ _26\"></span>miljoen GBP <span class=\"_ _1b\"> </span>en  was<span class=\"_ _2\"></span>  hoge<span class=\"_ _2\"></span>r  dan <span class=\"_ _1e\"> </span>de  over<span class=\"_ _2\"></span>eenstemmende <span class=\"_ _1e\"> </span>waarde  van <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>verplichtingen <span class=\"_ _1e\"> </span>gedekt  door <span class=\"_ _1e\"> </span>deze verzekering <span class=\"_ _25\"></span>(27,9 <span class=\"_ _50\"></span>miljoen <span class=\"_ _25\"></span>GBP) <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>datum <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erzekering<span class=\"_ _2\"></span>sovereenkomst. <span class=\"_ _50\"></span>Het verschil <span class=\"_ _2c\"> </span>van <span class=\"_ _34\"> </span>6<span class=\"_ _0\"></span>,3 <span class=\"_ _34\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _34\"> </span>GBP <span class=\"_ _2c\"> </span>(7,3 <span class=\"_ _2c\"> </span>miljoen <span class=\"_ _2c\"> </span>EUR) <span class=\"_ _2c\"> </span>werd <span class=\"_ _2c\"> </span>opgenomen <span class=\"_ _2c\"> </span>als <span class=\"_ _34\"> </span>een <span class=\"_ _2c\"> </span>verlies <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>de fondsbeleggingen <span class=\"_ _56\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>overeengek<span class=\"_ _2\"></span>omen <span class=\"_ _56\"></span>transactie <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>afwikkeling <span class=\"_ _56\"></span>en <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _56\"></span>opgenomen in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>2022 <span class=\"_ _1e\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _31\"></span>(toelichting <span class=\"_ _32\"></span>6 <span class=\"_ _1b\"> </span>- <span class=\"_ _32\"></span>EBIT <span class=\"_ _1e\"> </span>aanpassende <span class=\"_ _32\"></span>elementen). <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>collectiev<span class=\"_ _2\"></span>e verzekering <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>gewaardeerd <span class=\"_ _50\"></span>als <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>fondsbeleggin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>per <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>ervan werd  gelijkg<span class=\"_ _2\"></span>esteld  aan <span class=\"_ _1b\"> </span>de  waarde <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  de  g<span class=\"_ _2\"></span>erelateerd<span class=\"_ _2\"></span>e  pensioenverplich<span class=\"_ _2\"></span>tingen <span class=\"_ _1b\"> </span>en  bedroeg <span class=\"_ _1b\"> </span>33,5 miljoen <span class=\"_ _1d\"> </span>EUR <span class=\"_ _33\"> </span>(2022: <span class=\"_ _1d\"> </span>31,0 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR). <span class=\"_ _33\"> </span>Bij <span class=\"_ _1d\"> </span>omzetting <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>collectieve <span class=\"_ _33\"> </span>verzekering <span class=\"_ _1d\"> </span>naar <span class=\"_ _33\"> </span>een individuele <span class=\"_ _26\"></span>verzekering <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>naam <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>leden <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>zowel <span class=\"_ _26\"></span>de p<span class=\"_ _2\"></span>ensioenverplichting <span class=\"_ _56\"></span>als <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>fondsbelegging met <span class=\"_ _29\"> </span>hetzelfd<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>bedra<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>wo<span class=\"_ _2\"></span>rden <span class=\"_ _29\"> </span>vermind<span class=\"_ _2\"></span>erd <span class=\"_ _29\"> </span>doordat<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>pensioenplan <span class=\"_ _1d\"> </span>alle <span class=\"_ _29\"> </span>verplichtingen <span class=\"_ _1d\"> </span>heeft overgedragen aan<span class=\"_ _26\"></span> de verzekeraar <span class=\"_ _26\"></span>en afgewikkeld <span class=\"_ _2\"></span>kan worden. <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>er 3<span class=\"_ _2\"></span>1 dece<span class=\"_ _2\"></span>mber 2023 <span class=\"_ _2\"></span>werd een <span class=\"_ _2\"></span>nett<span class=\"_ _2\"></span>o pensioenvordering<span class=\"_ _2\"></span> van <span class=\"_ _26\"></span>6<span class=\"_ _0\"></span>,6 <span class=\"_ _2\"></span>miljoen EUR<span class=\"_ _2\"></span> (2022:<span class=\"_ _2\"></span> 9,5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _2\"></span>EUR) <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in d<span class=\"_ _2\"></span>e rubriek<span class=\"_ _2\"></span> handels- <span class=\"_ _2\"></span>en overige <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>meer <span class=\"_ _50\"></span>dan <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _50\"></span>die, <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>aftrek <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>toekomstige <span class=\"_ _0\"></span>kosten, <span class=\"_ _1c\"></span>kan teruggestort wor<span class=\"_ _2\"></span>den aan de groep op h<span class=\"_ _2\"></span>et moment va<span class=\"_ _2\"></span>n de afwikkeling <span class=\"_ _2\"></span>van het pensioenplan. Pensioenplan<span class=\"_ _2\"></span> met een te bereiken<span class=\"_ _2\"></span> doel<span class=\"fc7\"> </span>De bedragen opg<span class=\"_ _2\"></span>enomen in de balans zijn<span class=\"_ _2\"></span> de volgende: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de volledig gefinancier<span class=\"_ _2\"></span>de verplichtingen -39,9  -38,5  Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de gedeeltelijk gef<span class=\"_ _2\"></span>inancierde verplic<span class=\"_ _2\"></span>htingen -96,6  -78,9  Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de volledig niet-gefinanci<span class=\"_ _2\"></span>erde verplichtingen -21,7  -19,5  Totale netto actuele <span class=\"_ _2\"></span>waarde van de <span class=\"_ _2\"></span>verplichtingen -158,2  -136,9  Re\u00eble waarde van <span class=\"_ _2\"></span>de fondsbeleggin<span class=\"_ _2\"></span>gen 129,8  113,4  Netto(verplichti<span class=\"_ _2\"></span>ng) / vordering -28,4  -23,5  Bedragen opge<span class=\"_ _2\"></span>nomen in de bal<span class=\"_ _2\"></span>ans: Schulden -35,9  -33,6  Vorderinge<span class=\"_ _2\"></span>n 16<span class=\"ls0\"> </span>7,5  10,2  Netto(verplichti<span class=\"_ _2\"></span>ng) / vordering -28,4  -23,5  De <span class=\"_ _1d\"> </span>reconciliatie<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>nettopensioen <span class=\"_ _33\"> </span>(verplichting)/vordering <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>haar <span class=\"_ _33\"> </span>componenten <span class=\"_ _1d\"> </span>wordt <span class=\"_ _33\"> </span>in volgende tabel we<span class=\"_ _2\"></span>ergegeven: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fs0 fc8\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde van de<span class=\"_ _2\"></span> verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _6d\"> </span>Re\u00eble waar<span class=\"_ _2\"></span>de van de fo<span class=\"_ _2\"></span>nds<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beleggingen<span class=\"_ _6d\"> </span>Netto (verplicht<span class=\"_ _2\"></span>ing) / vorderi<span class=\"_ _2\"></span>ng<span class=\"_ _6d\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde van de<span class=\"_ _2\"></span> verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _6d\"> </span>Re\u00eble waar<span class=\"_ _2\"></span>de van de fo<span class=\"_ _2\"></span>nds<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beleggingen<span class=\"_ _6d\"> </span>Netto (verplicht<span class=\"_ _2\"></span>ing) / vorderi<span class=\"_ _2\"></span>ng<span class=\"_ _6d\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -136,9  113,4  -23,5  -183,6  143,4  -40,3  Opgenomen in de win<span class=\"_ _2\"></span>st-<span class=\"ls66\">en</span>-verl<span class=\"_ _2\"></span>iesrekening Aan het die<span class=\"_ _2\"></span>nstjaar toegere<span class=\"_ _2\"></span>kende pensioenk<span class=\"_ _2\"></span>osten -5,4  - -5,4  -5,9  - -5,9  Pensioen(k<span class=\"_ _2\"></span>osten)/opbrengst<span class=\"_ _2\"></span>en van de verstreke<span class=\"_ _2\"></span>n diensttijd 0,3  - 0,3  -0,1  - -0,1  Aan het die<span class=\"_ _2\"></span>nstjaar toegere<span class=\"_ _2\"></span>kende pensioenk<span class=\"_ _2\"></span>osten - Bijdrage we<span class=\"_ _2\"></span>rknemers - 0,4  0,4  - 0,5  0,5  Rente(kost<span class=\"_ _2\"></span>en)/opbrengsten -5,6  4,9  -0,7  -1,9  1,7  -0,2  Administrat<span class=\"_ _2\"></span>ieve kosten - -0,5  -0,5  - -0,4  -0,4  Verlies <span class=\"_ _2\"></span>door afwikkeling v<span class=\"_ _2\"></span>an het pensioenp<span class=\"_ _2\"></span>lan in Groot-Brittanni<span class=\"_ _2\"></span>\u00eb - - - - -7,3  -7,3  Totaal opgenom<span class=\"_ _2\"></span>en in de winst-<span class=\"ls66\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening (to<span class=\"_ _2\"></span>elichting 7) -10,7  4,7  -5,9  -7,9  -5,6  -13,5  Opgenomen in de ni<span class=\"_ _2\"></span>et-gerealiseer<span class=\"_ _2\"></span>de resultaten Herwaarderi<span class=\"_ _2\"></span>ngen: - Opbrengsten/(<span class=\"_ _2\"></span>kosten) door<span class=\"_ _2\"></span> wijzigingen in demografische<span class=\"_ _2\"></span> veronderst<span class=\"_ _2\"></span>ellingen - - 0,0  -0,0 - -0,0 - Opbrengsten/(<span class=\"_ _2\"></span>kosten) door<span class=\"_ _2\"></span> wijzigingen in financi\u00eble<span class=\"_ _2\"></span> veronderstellingen -7,4  - -7,4  47,9  - 47,9  - Ervaringsaanpassi<span class=\"_ _2\"></span>ngen: opbrengste<span class=\"_ _2\"></span>n/(kosten) 2,0  1,1  3,1  -5,4  -15,4  -20,7  Totaal opgenom<span class=\"_ _2\"></span>en in de niet-gereali<span class=\"_ _2\"></span>seerde resultaten dat ni<span class=\"_ _2\"></span>et in een latere p<span class=\"_ _2\"></span>eriode zal opgenomen w<span class=\"_ _2\"></span>orden in de winst-<span class=\"_ _2\"></span><span class=\"ls66\">en<span class=\"ls0\">-<span class=\"_ _6d\"> </span></span></span>verliesrekening<span class=\"_ _2\"></span> -5,4  1,1  -4,3  42,5  -15,4  27,1  Overige Omrekeningsv<span class=\"_ _2\"></span>erschillen o<span class=\"_ _2\"></span>p buitenlandse plannen -0,4  0,6  0,2  1,5  -2,1  -0,6  Bijdragen v<span class=\"_ _2\"></span>an de werkgeve<span class=\"_ _2\"></span>r - 5,6  5,6  - 4,3  4,3  Betaalde<span class=\"_ _2\"></span> vergoedingen 9,3  -9,3  0,0  11,2  -11,2  0,0 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -14,1  13,7  -0,3  -0,5  - -0,5  Totaal overige<span class=\"_ _2\"></span> -5,2  10,6  5,4  12,2  -9,0  3,2  Saldo op 31 dece<span class=\"_ _2\"></span>mber -158,2  129,8  -28,4  -136,9  113,4  -23,5<span class=\"_ _6d\"> </span>De stijging van d<span class=\"_ _2\"></span>e netto actuele waard<span class=\"_ _2\"></span>e van de verplic<span class=\"_ _2\"></span>htingen is be\u00efnvloed d<span class=\"_ _2\"></span>oor: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het <span class=\"_ _1e\"> </span>verlies <span class=\"_ _1b\"> </span>door <span class=\"_ _31\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>financi\u00eble <span class=\"_ _1e\"> </span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>2023, <span class=\"_ _1e\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>de  niet-<span class=\"_ _6d\"> </span></span></span>gerealiseerde resultaten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>latere <span class=\"_ _0\"></span>periode <span class=\"_ _0\"></span>zullen <span class=\"_ _0\"></span>opgenomen wo<span class=\"_ _0\"></span>rden in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _0\"></span>Dit v<span class=\"_ _0\"></span>erlies <span class=\"_ _0\"></span>is voornamelijk <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>verklaren <span class=\"_ _0\"></span>door de <span class=\"_ _1c\"></span>daling van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>discontovoet </span>gebruikt <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>pensioenverplichtingen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>te bereiken doel (d<span class=\"_ _2\"></span>e gewogen<span class=\"_ _2\"></span> gemiddelde dis<span class=\"_ _2\"></span>contovoet <span class=\"_ _2\"></span>bedraagt 3,3% in<span class=\"_ _2\"></span> 2023 tege<span class=\"_ _2\"></span>nover 3,9% in<span class=\"_ _2\"></span> 2022). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De wijziging <span class=\"_ _0\"></span>in de <span class=\"_ _0\"></span>consolidatiekring (-14,1 miljoen EUR) <span class=\"_ _0\"></span>naar aanleiding van <span class=\"_ _0\"></span>de combinatie van </span></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _1c\"></span>industri\u00eble <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>(toelichting 4<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>- <span class=\"_ _0\"></span>Acquisities en verkopen).<span class=\"_ _2\"></span> De stijging van de re\u00eble wa<span class=\"_ _2\"></span>arde van de fondsbeleggin<span class=\"_ _2\"></span>gen in 2023 kan voornamel<span class=\"_ _2\"></span>ijk verklaard worden door de wijziging in d<span class=\"_ _2\"></span>e consolidatiekrin<span class=\"_ _2\"></span>g voor een bed<span class=\"_ _2\"></span>rag van +13,7 milj<span class=\"_ _2\"></span>oen EUR.  De <span class=\"_ _20\"> </span>netto <span class=\"_ _1f\"> </span>periodieke <span class=\"_ _20\"> </span>pensioenkosten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _20\"> </span>vervat <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>vo<span class=\"_ _0\"></span>lgende <span class=\"_ _1f\"> </span>rubrieken <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Kostprijs v<span class=\"_ _2\"></span>erkopen -0,2  -0,7  Distributi<span class=\"_ _2\"></span>ekosten -0,1  -0,1  Verkoop- en <span class=\"_ _2\"></span>marketingkoste<span class=\"_ _2\"></span>n -0,1  -0,1  Administrat<span class=\"_ _2\"></span>ieve kosten -3,9  -3,7  Overige be<span class=\"_ _2\"></span>drijfsopbrengst<span class=\"_ _2\"></span>en/(kosten) 5 -1,0  -1,4  EBIT aanpassende e<span class=\"_ _2\"></span>lementen 6 - -7,3  Financier<span class=\"_ _2\"></span>ings (kosten) / opbre<span class=\"_ _2\"></span>ngsten - netto 9 -0,7  -0,2  Totaal -5,9  -13,5  Het <span class=\"_ _50\"></span>effectieve <span class=\"_ _1c\"></span>rendement <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fondsbeleggingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>bedroeg <span class=\"_ _1c\"></span>+6,0 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-13,7 miljoen EUR).<span class=\"_ _2\"></span> De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>verwacht in<span class=\"_ _2\"></span> 20<span class=\"_ _2\"></span>24 <span class=\"_ _2\"></span>een bijdrag<span class=\"_ _2\"></span>e van<span class=\"_ _2\"></span> 5,<span class=\"_ _2\"></span>7 miljoe<span class=\"_ _2\"></span>n EUR <span class=\"_ _26\"></span>te leveren <span class=\"_ _26\"></span>voor d<span class=\"_ _2\"></span>e pensioenplann<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met een te bereiken d<span class=\"_ _2\"></span>oel. De re\u00eble waard<span class=\"_ _2\"></span>e van de belang<span class=\"_ _2\"></span>rijkste categorie\u00ebn van <span class=\"_ _2\"></span>fondsbeleggingen is d<span class=\"_ _2\"></span>e volgende: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Genoteerd Niet genoteerd Totaal % Genoteerd Niet genoteerd Totaal % Vastgoed - 4,0 4,0 3,1% - 4,0 4,0 3,6% Verzekeri<span class=\"_ _2\"></span>ngscontracten - 70,5 70,5 54,3% - 53,7 53,7 47,4% Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en - 2,7 2,7 2,1% - 8,9 8,9 7,9% Investeri<span class=\"_ _2\"></span>ngsfondsen 52,7 - 52,7 40,6% 46,7 - 46,7 41,2% Totaal 52,7 77,2 129,8 100,0% 46,7 66,7 113,4 100,0% De fondsbelegg<span class=\"_ _2\"></span>ingen omvatten g<span class=\"_ _2\"></span>een vastgoed<span class=\"_ _2\"></span> in gebruik geno<span class=\"_ _2\"></span>men door de<span class=\"_ _2\"></span> groep noch<span class=\"_ _2\"></span> aandelen van<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>dochteronderne<span class=\"_ _2\"></span>mingen, <span class=\"_ _26\"></span>terwijl <span class=\"_ _26\"></span>er aan<span class=\"_ _2\"></span>delen <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>oedermaatscha<span class=\"_ _2\"></span>ppij <span class=\"_ _26\"></span>zijn op<span class=\"_ _2\"></span>genomen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag van 0,3 milj<span class=\"_ _2\"></span>oen EUR per 31 d<span class=\"_ _2\"></span>ecember 2023 (2<span class=\"_ _2\"></span>022: 0,3 miljoen EUR<span class=\"_ _2\"></span>).  De <span class=\"_ _33\"> </span>investeringsf<span class=\"_ _2\"></span>ondsen <span class=\"_ _33\"> </span>omvatten  een <span class=\"_ _33\"> </span>portefeuille  van <span class=\"_ _33\"> </span>investeringen <span class=\"_ _33\"> </span>in  aandelen, <span class=\"_ _33\"> </span>vastrentende beleggingen en <span class=\"_ _0\"></span>andere <span class=\"_ _0\"></span>financi\u00eble activa. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>diversificatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>beperkt <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>portefeuille <span class=\"_ _0\"></span>tot een minimum.<span class=\"_ _2\"></span> De belang<span class=\"_ _2\"></span>rijkste <span class=\"_ _2\"></span>actuari\u00eble <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>gen, g<span class=\"_ _2\"></span>ebruikt <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de bepal<span class=\"_ _2\"></span>ing van <span class=\"_ _26\"></span>de pensioenverplichtin<span class=\"_ _2\"></span>gen op balansdatum (uitgedru<span class=\"_ _2\"></span>kt als gewog<span class=\"_ _2\"></span>en gemiddelden<span class=\"_ _2\"></span>), zijn de volgende: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Disconto<span class=\"_ _2\"></span>voet per 31 december 3,3% 3,9% Verwachte p<span class=\"_ _2\"></span>rocentuele salar<span class=\"_ _2\"></span>isstijging 2,1% 2,2% Inflatie 2,3% 2,4% Veronderstellingen <span class=\"_ _1c\"></span>betreffende <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>sterftecijfers, <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>gepubliceerde<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>statistieken en sterftetabellen, z<span class=\"_ _2\"></span>ijn de volgende: Sterftetafel<span class=\"fs0\"> </span>Belgi\u00eb MR/FR - 5 (2022: MR<span class=\"_ _2\"></span>/FR - 5)  Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb 110% S3PMA, 105<span class=\"_ _2\"></span>% S3PFA, CMI_202<span class=\"_ _2\"></span>1 [1.50% M / 1.25% F<span class=\"_ _2\"></span>] [S-kappa=7, A=<span class=\"_ _2\"></span>0,25%, w2020&amp;w2021=0<span class=\"_ _2\"></span>%] trend van<span class=\"_ _2\"></span>af 2016<span class=\"ff8\"> </span>Duitslan<span class=\"_ _2\"></span>d \u00a9 RICHTTAFELN 2018 G<span class=\"_ _2\"></span> von Klaus He<span class=\"_ _2\"></span>ubeck - Lizenz Heubec<span class=\"_ _2\"></span>k-Richttafeln-GmbH<span class=\"_ _2\"></span>, K\u00f6ln De <span class=\"_ _2\"></span>pensioenplannen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Belgi\u00eb, <span class=\"_ _26\"></span>gedekt d<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>beheerde <span class=\"_ _26\"></span>pensioenfondsen, <span class=\"_ _26\"></span>voeren min<span class=\"_ _2\"></span>stens <span class=\"_ _26\"></span>om de <span class=\"_ _26\"></span>3 jaar<span class=\"_ _2\"></span> een <span class=\"_ _1c\"></span>ALM-<span class=\"ff3\">studie <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>\u201cStatements <span class=\"_ _0\"></span>of <span class=\"_ _50\"></span>Investment <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>rinciples <span class=\"_ _1c\"></span>(SIP)\u201d <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>fondsen. </span>De <span class=\"_ _1c\"></span>beheerders <span class=\"_ _0\"></span>waarborgen <span class=\"_ _1c\"></span>dat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>investeringsstrate<span class=\"_ _2\"></span>gie, <span class=\"_ _1c\"></span>zoals <span class=\"_ _1c\"></span>bepaald <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>SIP, <span class=\"_ _1c\"></span>overeenstemt <span class=\"_ _0\"></span>met de ALM-strategie <span class=\"_ _2\"></span>en deze wordt nauwlet<span class=\"_ _2\"></span>tend opgevolg<span class=\"_ _2\"></span>d door de vermogensb<span class=\"_ _2\"></span>eheerders. De <span class=\"_ _34\"> </span>gewogen <span class=\"_ _27\"> </span>gemiddelde <span class=\"_ _27\"> </span>looptijd <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>pensioenverplich<span class=\"_ _2\"></span>tingen <span class=\"_ _27\"> </span>bedraagt <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>0 <span class=\"_ _27\"> </span>jaar <span class=\"_ _34\"> </span>voor <span class=\"_ _34\"> </span>de pensioenplannen in de<span class=\"_ _2\"></span> eurozone. De <span class=\"_ _27\"> </span>gevoeligheid <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>pensioenverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _27\"> </span>voor <span class=\"_ _27\"> </span>wijzigingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _34\"> </span>belangrijkste <span class=\"_ _27\"> </span>actuari\u00eble<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en per 31 dece<span class=\"_ _2\"></span>mber 2023 is als volgt:<span class=\"_ _2\"></span><span class=\"fs0\"> </span>Wijziging in veronderstelling Invloed op de pensioen-<span class=\"_ _6d\"> </span>verplichting* Wijziging in veronderstelling Invloed op de pensioen-<span class=\"_ _6d\"> </span>verplichting* Disconto<span class=\"_ _2\"></span>voet +0,5% -3,3% -0,5% 3,7% Salarisgroei +0,5% 0,7% -0,5% -0,7% Pensioen-/infl<span class=\"_ _2\"></span>atiegroei +0,5% 2,3% -0,5% -2,1% Levensve<span class=\"_ _2\"></span>rwachting + 1 jaar 1,0% - 1 jaar -1,0% *<span class=\"ff4\">Een <span class=\"_ _1e\"> </span>positief <span class=\"_ _1e\"> </span>percentage <span class=\"_ _1e\"> </span>wijst <span class=\"_ _1b\"> </span>op <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>stijging  van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>pe<span class=\"_ _0\"></span>nsioenverp<span class=\"_ _2\"></span>lichting,  terwijl <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>negatief  percentage <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>een <span class=\"_ _4f\"> </span>daling<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de </span>pensioen<span class=\"_ _2\"></span>verplichting wijst.<span class=\"ff2\"> </span>De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _1c\"></span>onwaarschijnlijk,<span class=\"_ _2\"></span> vermits <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in s<span class=\"_ _2\"></span>ommige <span class=\"_ _2\"></span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>correlatie <span class=\"_ _26\"></span>kunnen v<span class=\"_ _2\"></span>ertonen. <span class=\"_ _26\"></span>De bovenstaand<span class=\"_ _2\"></span>e gevoeligheidsanalys<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>omvat <span class=\"_ _50\"></span>niet <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>pensioen<span class=\"_ _2\"></span>verplichting <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>pensioenplan <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Groot<span class=\"_ _0\"></span>-Brittanni\u00eb (momenteel <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>buy<span class=\"ff2\">-</span>in\u201d <span class=\"_ _26\"></span>fase, <span class=\"_ _2\"></span>zie <span class=\"_ _2\"></span>hierbo<span class=\"_ _2\"></span>v<span class=\"ff2\">en), <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>33,5 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR, aan<span class=\"_ _2\"></span>gezien <span class=\"_ _26\"></span>elke </span>wijziging <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>pensioenverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>zal <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _31\"> </span>worden <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>dezelfde <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de fondsbeleggingen. <span class=\"_ _51\"> </span>De <span class=\"_ _38\"> </span>gevoeligheidsanaly<span class=\"_ _2\"></span>se <span class=\"_ _38\"> </span>was <span class=\"_ _51\"> </span>daardoor <span class=\"_ _38\"> </span>gebaseerd <span class=\"_ _51\"> </span>op <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>aangepaste pensioenverplichting<span class=\"_ _2\"></span> van 124,7 miljoen EU<span class=\"_ _2\"></span>R. Op aande<span class=\"_ _2\"></span>len gebaseerde betalingen<span class=\"_ _2\"></span> Er <span class=\"_ _0\"></span>zijn geen <span class=\"_ _0\"></span>openstaande warranten <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december 2023, <span class=\"_ _0\"></span>noch <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2022. <span class=\"_ _0\"></span>Er werden geen nieuwe war<span class=\"_ _2\"></span>ranten aangeboden aan he<span class=\"_ _2\"></span>t senior man<span class=\"_ _2\"></span>agement van de gr<span class=\"_ _2\"></span>oep in 2022 en 2023.<span class=\"_ _6d\"> </span>25.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Handels- en overi<span class=\"_ _2\"></span>ge schulden </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e schulden op m<span class=\"_ _2\"></span>eer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 2,8 3,1 3,1 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 3,6 3,4 3,4 Overige sc<span class=\"_ _2\"></span>hulden 0,5 0,4 0,4 Totaal 6,8 6,9 6,9 Handels- en overig<span class=\"_ _2\"></span>e schulden op t<span class=\"_ _2\"></span>en hoogste \u00e9\u00e9n jaar Handelsschul<span class=\"_ _2\"></span>den 257,1 269,3 363,3 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 92,3 89,9 112,9 BTW en overi<span class=\"_ _2\"></span>ge belastingen 12,4 12,1 14,0 Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 4,9 4,1 8,1 Handels- en ov<span class=\"_ _2\"></span>erige schulde<span class=\"_ _2\"></span>n op verbonden par<span class=\"_ _2\"></span>tijen 29<span class=\"ls0\"> </span>3,2 3,5 3,5 Ontvangen vo<span class=\"_ _2\"></span>orschotten 23,0 0,3 54,9 Overige sc<span class=\"_ _2\"></span>hulden 12,8 4,1 5,1 Totaal 405,5 383,2 561,9 De <span class=\"_ _50\"></span>daling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>bezoldiging<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>so<span class=\"_ _0\"></span>ciale <span class=\"_ _50\"></span>zekerheid <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>ten <span class=\"_ _50\"></span>hoogste <span class=\"_ _1c\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(92,3 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>in vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>2022 <span class=\"_ _1c\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _50\"></span>(112,9 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _1c\"></span>kan <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een daling v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de toe <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>rekenen <span class=\"_ _0\"></span>kosten voor <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariabele<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>vergoedingen, die <span class=\"_ _0\"></span>gekoppeld <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>individu<span class=\"_ _2\"></span>ele en bedrijfsgerelate<span class=\"_ _2\"></span>erde prestaties. De <span class=\"_ _50\"></span>handelsschulden <span class=\"_ _1c\"></span>daalden <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>363,3 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _50\"></span>Pro <span class=\"_ _50\"></span>Forma <span class=\"_ _50\"></span>cijfers <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>257,1 <span class=\"_ _50\"></span>miljoen EUR <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>jaareinde <span class=\"_ _25\"></span>2023. <span class=\"_ _50\"></span>Deze <span class=\"_ _32\"></span>daling <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>wijten <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>lagere <span class=\"_ _32\"></span>activiteit, <span class=\"_ _50\"></span>timing <span class=\"_ _25\"></span>van leveranciersbetalin<span class=\"_ _2\"></span>gen evenals een dalin<span class=\"_ _2\"></span>g van de gr<span class=\"_ _2\"></span>ondstof-, energie- en transp<span class=\"_ _2\"></span>ortkosten. Op 3<span class=\"_ _0\"></span>1 december 2023 <span class=\"_ _0\"></span>bevatten de <span class=\"_ _0\"></span>overige schulden op <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste \u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>(12,8 miljoen <span class=\"_ _0\"></span>EUR) een uitstaande <span class=\"_ _0\"></span>schuld <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>7,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>ingehouden <span class=\"_ _0\"></span>roerende <span class=\"_ _0\"></span>voorheffing <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het 2022 <span class=\"_ _50\"></span>dividend, <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>betaald <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>Oostiep <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>bv <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>januari<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>2024 <span class=\"_ _50\"></span>(toelichtin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>29 <span class=\"_ _25\"></span>- <span class=\"_ _1c\"></span>Verbonden partijen). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "8.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bijkomende inf<span class=\"_ _2\"></span>ormatie bet<span class=\"_ _2\"></span>reffende bedrijfskos<span class=\"_ _2\"></span>ten volgens koste<span class=\"_ _2\"></span>nsoort </span></span>Afschrijvingen  op  materi\u00eble  vaste  activa  en <span class=\"_ _4f\"> </span>immateri\u00eble  activa  zijn <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenom<span class=\"_ _2\"></span>en  in <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>volgende rubrieken van de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening:<span class=\"fs0\"> </span>Afschrijvingen op materi\u00eble vaste activa Afschrijvingen op immateri\u00eble activa Totaal (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Kostprijs v<span class=\"_ _2\"></span>erkopen -119,9  -102,3  -118,7  -63,1  -21,7  -63,4  -183,0  -124,0  -182,1  Administrat<span class=\"_ _2\"></span>ieve kosten -8,9  -6,2  -8,8  -0,5  -0,3  -0,6  -9,5  -6,5  -9,4  Verkoop- en marketingko<span class=\"_ _2\"></span>sten -1,0  -0,2  -0,3  -4,5  -3,4  -3,4  -5,5  -3,6  -3,7  Overige bedrijfso<span class=\"_ _2\"></span>pbrengsten en -kosten 5 -0,7  -0,6  -0,7  - - - -0,7  -0,6  -0,7  Totaal 11/13 -130,5  -109,3  -128,5  -68,1  -25,4  -67,3  -198,7  -134,7  -195,8  De <span class=\"_ _1b\"> </span>volgende <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _1e\"> </span>waardeverminderingen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>materi\u00eble <span class=\"_ _1e\"> </span>vaste <span class=\"_ _1b\"> </span>activa, <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>en goodwill <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1f\"> </span>o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende <span class=\"_ _1f\"> </span>elementen <span class=\"_ _1f\"> </span>(toelichting <span class=\"_ _1f\"> </span>6 <span class=\"_ _20\"> </span>- <span class=\"_ _20\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende<span class=\"_ _2\"></span> elementen):<span class=\"fs0\"> </span>Bijzondere waardeverminderingen (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 11<span class=\"ls0\"> </span>- -37,0  -37,0  Goodwill - -0,6  -9,7  Totaal 6 0,0  -37,6  -46,7  De <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>afschrijvingen en <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>bedragen <span class=\"_ _0\"></span>-198,7 miljoen <span class=\"_ _0\"></span>EUR, in vergelijking <span class=\"_ _2\"></span>met -172,<span class=\"_ _2\"></span>4 miljoen EUR<span class=\"_ _2\"></span> in 2022 (to<span class=\"_ _2\"></span>elichting 11 - <span class=\"_ _2\"></span>Materi\u00eble vaste<span class=\"_ _2\"></span> activa, toelich<span class=\"_ _2\"></span>ting 12<span class=\"_ _2\"></span> - Goodwill en toelichtin<span class=\"_ _2\"></span>g 13 - Immateri<span class=\"_ _2\"></span>\u00eble activa). Picanol <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>olledig<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _31\"> </span>januari <span class=\"_ _31\"> </span>2023. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>bruto <span class=\"_ _1e\"> </span>boek<span class=\"_ _2\"></span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>re\u00eble waarde <span class=\"_ _1e\"> </span>aanpassingen,<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>erkend <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>januari <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>afronding <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>acquisitie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group, bedroeg +3<span class=\"_ _2\"></span>63,9 miljo<span class=\"_ _2\"></span>en EUR. <span class=\"_ _2\"></span>De afschrijvingen <span class=\"_ _26\"></span>van deze aanp<span class=\"_ _2\"></span>assingen bedragen <span class=\"_ _2\"></span>-46,7 <span class=\"_ _2\"></span>miljoen EUR in<span class=\"_ _26\"></span> 2023 waarvan -5,6 miljoen EUR op materi\u00eble vaste act<span class=\"_ _2\"></span>iva en <span class=\"_ _0\"></span>-41,2 miljoen EUR op immateri\u00eble<span class=\"_ _2\"></span> activa (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). Bijzondere waarde<span class=\"_ _2\"></span>vermindering<span class=\"_ _2\"></span>en in 2022 (-37,6 milj<span class=\"_ _2\"></span>oen EUR) waren ger<span class=\"_ _2\"></span>elateerd aan de go<span class=\"_ _2\"></span>odwill en materi\u00eble <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>aste <span class=\"_ _25\"></span>activa <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>(bedrijfssegment <span class=\"_ _25\"></span>T-Power). <span class=\"_ _25\"></span>Op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>dece<span class=\"_ _2\"></span>mber <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>heeft <span class=\"_ _32\"></span>de berekening <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bedrijfswaarde <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgenererende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _1d\"> </span>niet <span class=\"_ _29\"> </span>geleid <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>een<span class=\"_ _2\"></span> terugname <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>eerder <span class=\"_ _0\"></span>erkende <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>kasst<span class=\"_ _0\"></span>romen zijn <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juni <span class=\"_ _0\"></span>2026 gegarandeerd <span class=\"_ _25\"></span>door <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>huidige <span class=\"_ _32\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _25\"></span>met <span class=\"_ _31\"></span>RWE, <span class=\"_ _32\"></span>terwijl <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>kasstromen <span class=\"_ _25\"></span>na <span class=\"_ _32\"></span>juni <span class=\"_ _32\"></span>2026 meer <span class=\"_ _1e\"> </span>onzeker <span class=\"_ _31\"> </span>zijn <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>negatieve <span class=\"_ _1e\"> </span>impact <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>economische <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>concurrenti\u00eble <span class=\"_ _31\"> </span>factoren <span class=\"_ _1e\"> </span>op <span class=\"_ _1e\"> </span>de huidige toekomst<span class=\"_ _2\"></span>verwachtingen.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "8.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bijkomende inf<span class=\"_ _2\"></span>ormatie bet<span class=\"_ _2\"></span>reffende bedrijfskos<span class=\"_ _2\"></span>ten volgens koste<span class=\"_ _2\"></span>nsoort </span></span>Afschrijvingen  op  materi\u00eble  vaste  activa  en <span class=\"_ _4f\"> </span>immateri\u00eble  activa  zijn <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenom<span class=\"_ _2\"></span>en  in <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>volgende rubrieken van de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening:<span class=\"fs0\"> </span>Afschrijvingen op materi\u00eble vaste activa Afschrijvingen op immateri\u00eble activa Totaal (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Kostprijs v<span class=\"_ _2\"></span>erkopen -119,9  -102,3  -118,7  -63,1  -21,7  -63,4  -183,0  -124,0  -182,1  Administrat<span class=\"_ _2\"></span>ieve kosten -8,9  -6,2  -8,8  -0,5  -0,3  -0,6  -9,5  -6,5  -9,4  Verkoop- en marketingko<span class=\"_ _2\"></span>sten -1,0  -0,2  -0,3  -4,5  -3,4  -3,4  -5,5  -3,6  -3,7  Overige bedrijfso<span class=\"_ _2\"></span>pbrengsten en -kosten 5 -0,7  -0,6  -0,7  - - - -0,7  -0,6  -0,7  Totaal 11/13 -130,5  -109,3  -128,5  -68,1  -25,4  -67,3  -198,7  -134,7  -195,8  De <span class=\"_ _1b\"> </span>volgende <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _1e\"> </span>waardeverminderingen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>materi\u00eble <span class=\"_ _1e\"> </span>vaste <span class=\"_ _1b\"> </span>activa, <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>en goodwill <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1f\"> </span>o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende <span class=\"_ _1f\"> </span>elementen <span class=\"_ _1f\"> </span>(toelichting <span class=\"_ _1f\"> </span>6 <span class=\"_ _20\"> </span>- <span class=\"_ _20\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende<span class=\"_ _2\"></span> elementen):<span class=\"fs0\"> </span>Bijzondere waardeverminderingen (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 11<span class=\"ls0\"> </span>- -37,0  -37,0  Goodwill - -0,6  -9,7  Totaal 6 0,0  -37,6  -46,7  De <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>afschrijvingen en <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>bedragen <span class=\"_ _0\"></span>-198,7 miljoen <span class=\"_ _0\"></span>EUR, in vergelijking <span class=\"_ _2\"></span>met -172,<span class=\"_ _2\"></span>4 miljoen EUR<span class=\"_ _2\"></span> in 2022 (to<span class=\"_ _2\"></span>elichting 11 - <span class=\"_ _2\"></span>Materi\u00eble vaste<span class=\"_ _2\"></span> activa, toelich<span class=\"_ _2\"></span>ting 12<span class=\"_ _2\"></span> - Goodwill en toelichtin<span class=\"_ _2\"></span>g 13 - Immateri<span class=\"_ _2\"></span>\u00eble activa). Picanol <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>olledig<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _31\"> </span>januari <span class=\"_ _31\"> </span>2023. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>bruto <span class=\"_ _1e\"> </span>boek<span class=\"_ _2\"></span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>re\u00eble waarde <span class=\"_ _1e\"> </span>aanpassingen,<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>erkend <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>januari <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>afronding <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>acquisitie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group, bedroeg +3<span class=\"_ _2\"></span>63,9 miljo<span class=\"_ _2\"></span>en EUR. <span class=\"_ _2\"></span>De afschrijvingen <span class=\"_ _26\"></span>van deze aanp<span class=\"_ _2\"></span>assingen bedragen <span class=\"_ _2\"></span>-46,7 <span class=\"_ _2\"></span>miljoen EUR in<span class=\"_ _26\"></span> 2023 waarvan -5,6 miljoen EUR op materi\u00eble vaste act<span class=\"_ _2\"></span>iva en <span class=\"_ _0\"></span>-41,2 miljoen EUR op immateri\u00eble<span class=\"_ _2\"></span> activa (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). Bijzondere waarde<span class=\"_ _2\"></span>vermindering<span class=\"_ _2\"></span>en in 2022 (-37,6 milj<span class=\"_ _2\"></span>oen EUR) waren ger<span class=\"_ _2\"></span>elateerd aan de go<span class=\"_ _2\"></span>odwill en materi\u00eble <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>aste <span class=\"_ _25\"></span>activa <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>(bedrijfssegment <span class=\"_ _25\"></span>T-Power). <span class=\"_ _25\"></span>Op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>dece<span class=\"_ _2\"></span>mber <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>heeft <span class=\"_ _32\"></span>de berekening <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bedrijfswaarde <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgenererende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _1d\"> </span>niet <span class=\"_ _29\"> </span>geleid <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>een<span class=\"_ _2\"></span> terugname <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>eerder <span class=\"_ _0\"></span>erkende <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>kasst<span class=\"_ _0\"></span>romen zijn <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juni <span class=\"_ _0\"></span>2026 gegarandeerd <span class=\"_ _25\"></span>door <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>huidige <span class=\"_ _32\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _25\"></span>met <span class=\"_ _31\"></span>RWE, <span class=\"_ _32\"></span>terwijl <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>kasstromen <span class=\"_ _25\"></span>na <span class=\"_ _32\"></span>juni <span class=\"_ _32\"></span>2026 meer <span class=\"_ _1e\"> </span>onzeker <span class=\"_ _31\"> </span>zijn <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>negatieve <span class=\"_ _1e\"> </span>impact <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>economische <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>concurrenti\u00eble <span class=\"_ _31\"> </span>factoren <span class=\"_ _1e\"> </span>op <span class=\"_ _1e\"> </span>de huidige toekomst<span class=\"_ _2\"></span>verwachtingen.<span class=\"_ _6d\"> </span>11.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Materi\u00eble vaste ac<span class=\"_ _2\"></span>tiva </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 571,0  1.607,6  189,8  75,6  2.443,9   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 120,1  241,0  16,0  13,0  390,2   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,8  - - 0,9   - aanschaffi<span class=\"_ _2\"></span>ngen 23,7  23,7  3,9  125,8  177,1   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 7,3  0,8  18,4  - 26,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -47,3  -19,6  -26,9  - -93,8   - overboek<span class=\"_ _2\"></span>ingen 4,7  49,4  5,8  -60,3  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -8,6  -9,0  -1,8  -1,4  -20,6  Op 31 december 2<span class=\"_ _2\"></span>023 671,0  1.894,7  205,3  152,7  2.923,6  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -333,9  -1.101,4  -119,9  0,0  -1.555,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -35,9  -140,6  -10,9  - -187,3   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -23,3  -82,1  -25,1  - -130,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 47,1  19,3  26,8  - 93,2   - omrekeningsv<span class=\"_ _2\"></span>erschillen 2,6  8,6  1,1  - 12,3  Op 31 december 2<span class=\"_ _2\"></span>023 -343,4  -1.296,2  -127,9  0,0  -1.767,5  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 237,1  506,2  69,9  75,6  888,7  Op 31 december 2<span class=\"_ _2\"></span>023 327,5  598,5  77,3  152,7  1.156,1  2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 536,8  1.513,4  195,1  69,9  2.315,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 5,4  1,1  0,1  0,2  6,8   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,6  - - 0,7   - aanschaffi<span class=\"_ _2\"></span>ngen 6,4  22,4  1,9  82,2  112,8   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 5,7  2,3  9,7  - 17,7   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -3,0  -2,7  -27,7  - -33,5   - overboek<span class=\"_ _2\"></span>ingen 13,1  54,0  8,0  -75,6  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 6,7  16,5  2,6  -1,1  24,7  Op 31 december 2<span class=\"_ _2\"></span>022 571,0  1.607,6  189,8  75,6  2.443,9  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -313,2  -993,0  -122,5  0,0  -1.428,7   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -20,0  -66,6  -22,7  - -109,3   - bijzondere waar<span class=\"_ _2\"></span>deverminder<span class=\"_ _2\"></span>ingen  (toelicht<span class=\"_ _2\"></span>ing 6/8) - -37,0  - - -37,0   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 2,9  2,5  27,1  - 32,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -3,5  -7,3  -1,9  - -12,7  Op 31 december 2<span class=\"_ _2\"></span>022 -333,9  -1.101,4  -119,9  0,0  -1.555,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 223,6  520,4  72,6  69,9  886,6  Op 31 december 2<span class=\"_ _2\"></span>022 237,1  506,2  69,9  75,6  888,7<span class=\"_ _6d\"> </span>De investeringen in materi\u00eble vaste <span class=\"_ _0\"></span>activa bedragen 177,1 miljoen EUR (2022: 112,8 miljoen <span class=\"_ _1c\"></span>EUR) en worden per bedrijfss<span class=\"_ _2\"></span>egment weergeg<span class=\"_ _2\"></span>even in toelichti<span class=\"_ _2\"></span>ng 3 - Gesegmenteerde<span class=\"_ _2\"></span> informatie. De <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>consolidatiekring<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verworven <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(88,0 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundige <span class=\"_ _0\"></span>aanpassingen dewelke <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>op Tessenderlo <span class=\"_ _31\"></span>Group <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>1 <span class=\"_ _1e\"> </span>januari <span class=\"_ _32\"></span>2019 <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>vanaf <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>(114,9 miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Acquisities <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>aanpassingen hebben betrekking<span class=\"_ _2\"></span> op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble  waarde  aanpassingen  op  terreinen  (48,5  miljoen  EUR),  voornamelijk<span class=\"_ _2\"></span>  binnen  Akiolis </span></span>(segment Bio-valoriz<span class=\"_ _2\"></span>ation) en terreinen in B<span class=\"_ _2\"></span>elgi\u00eb (niet-<span class=\"_ _2\"></span>toegewezen).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble waarde aanpassing<span class=\"_ _2\"></span>en op gebouwen (7,3 miljoe<span class=\"_ _2\"></span>n EUR), voornamelijk binne<span class=\"_ _2\"></span>n DYKA Group </span></span>(segment <span class=\"_ _1c\"></span>Industrial<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>verwachtte <span class=\"_ _1c\"></span>gebruiksdu<span class=\"_ _2\"></span>ur <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>initieel <span class=\"_ _0\"></span>ingeschat <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>20 <span class=\"_ _1c\"></span>jaar (tot 2038) en de bijh<span class=\"_ _2\"></span>orende jaarlijks<span class=\"_ _2\"></span>e afschrijvingen b<span class=\"_ _2\"></span>edragen -0,5 miljoen EU<span class=\"_ _2\"></span>R. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _20\"> </span>aanpassing<span class=\"_ _2\"></span>en <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>installaties, <span class=\"_ _1f\"> </span>machines <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>uitrusting <span class=\"_ _29\"> </span>(59,1 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR), </span></span>voornamelijk <span class=\"_ _50\"></span>binnen <span class=\"_ _25\"></span>Crop <span class=\"_ _50\"></span>Vitality <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Agro). <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>verwachtte <span class=\"_ _50\"></span>gebruiksduur <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>initieel ingeschat <span class=\"_ _1c\"></span>tussen <span class=\"_ _0\"></span>10 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>20 <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _1c\"></span>2028 <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>2038) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _0\"></span>afschrijvingen bedragen -5,1 <span class=\"_ _2\"></span>miljoen EUR.  De meerderheid <span class=\"_ _2\"></span>van de investeringsui<span class=\"_ _2\"></span>tgaven heeft b<span class=\"_ _2\"></span>etrekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>aankoop <span class=\"_ _0\"></span>van, <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>verdere <span class=\"_ _1c\"></span>investeringen <span class=\"_ _0\"></span>in, <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>onroerend <span class=\"_ _0\"></span>goed <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productie-activa <span class=\"_ _1c\"></span>van </span></span>een <span class=\"_ _1f\"> </span>voormalig <span class=\"_ _20\"> </span>Spaans <span class=\"_ _1f\"> </span>renderingbedrijf <span class=\"_ _1f\"> </span>(Ribera <span class=\"_ _1f\"> </span>d'Ondara, <span class=\"_ _20\"> </span>Lleida, <span class=\"_ _1f\"> </span>Spanje) <span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _20\"> </span>Bio-<span class=\"_ _6d\"> </span>valorization<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>producti<span class=\"_ _2\"></span>e-activa <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fabriek <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>viscollageenpeptiden <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Hainan <span class=\"_ _50\"></span>(China) </span></span>door PB Leiner (Hain<span class=\"_ _2\"></span>an) Biotechnol<span class=\"_ _2\"></span>ogy Co. Ltd. (segment Bio-valoriz<span class=\"_ _2\"></span>ation<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>pende <span class=\"_ _26\"></span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Thio-<span class=\"ls1a\">Sul\u00ae</span>-fabriek <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Geleen <span class=\"_ _26\"></span>(Nederland, <span class=\"_ _26\"></span>segment <span class=\"_ _26\"></span>Agro<span class=\"ls2c\">) </span></span></span>en in <span class=\"_ _2\"></span>een nieuwe <span class=\"_ _2\"></span>fabriek v<span class=\"_ _2\"></span>oor de produ<span class=\"_ _2\"></span>ctie <span class=\"_ _2\"></span>van liquide mests<span class=\"_ _2\"></span>toffen en <span class=\"_ _2\"></span>industri\u00eble <span class=\"_ _2\"></span>producten in<span class=\"_ _26\"></span> Defiance <span class=\"_ _56\"></span>(Verenigde <span class=\"_ _26\"></span>Staten) <span class=\"_ _56\"></span>(bedrijfssegmenten <span class=\"_ _56\"></span>Agro <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions). <span class=\"_ _56\"></span>Naar <span class=\"_ _26\"></span>verwachting zullen de fabriek<span class=\"_ _2\"></span>en respectievelijk <span class=\"_ _2\"></span>midden 2024 en ein<span class=\"_ _2\"></span>d 2024 operation<span class=\"_ _2\"></span>eel zijn. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>lopende <span class=\"_ _1e\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>nieuw <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _31\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>Ieper <span class=\"_ _1b\"> </span>(Belgi\u00eb,<span class=\"_ _2\"></span> </span></span>segment Machines <span class=\"_ _2\"></span>&amp; Technologies<span class=\"ls2a\">).<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Investeringen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een ni<span class=\"_ _2\"></span>euwe <span class=\"_ _26\"></span>installatie <span class=\"_ _26\"></span>voor g<span class=\"_ _2\"></span>asificatie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>categorie <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>leesme<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Saint<span class=\"_ _0\"></span>-Langis </span></span>(Frankrijk) <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>Akiolis <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Bio-valorizati<span class=\"_ _2\"></span>on) <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>nieuwe <span class=\"_ _50\"></span>productielijn <span class=\"_ _1c\"></span>voor organische mestst<span class=\"_ _2\"></span>offen in V\u00e9n\u00e9roll<span class=\"_ _2\"></span>es (Frankrijk) door<span class=\"_ _2\"></span> Violleau (segment Agr<span class=\"_ _2\"></span>o<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verdere <span class=\"_ _1f\"> </span>investeringen <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>verbeteringen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>productie-effici\u00ebntie, <span class=\"_ _1f\"> </span>evenals <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>activa <span class=\"_ _1f\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> distributieketen bi<span class=\"_ _2\"></span>nnen DYKA Group<span class=\"_ _2\"></span> (segment Industrial Soluti<span class=\"_ _2\"></span>ons<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>vervanging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>uitrusti<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>voertuigen, <span class=\"_ _1e\"> </span>die <span class=\"_ _31\"> </span>voorheen <span class=\"_ _1e\"> </span>geleased <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>nu <span class=\"_ _1e\"> </span>worden </span></span>aangekocht. In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en terugname<span class=\"_ _2\"></span>s van bijzondere waarde<span class=\"_ _2\"></span>verminderingen zijn<span class=\"_ _2\"></span> verwerkt. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 2023 <span class=\"_ _2\"></span>en 2022. Zowel <span class=\"_ _1e\"> </span>de  mat<span class=\"_ _2\"></span>eri\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>(Tessenderlo, <span class=\"_ _1b\"> </span>Belgi\u00eb) <span class=\"_ _1e\"> </span>als  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an Tessenderlo Kerley, Inc.<span class=\"_ _2\"></span> in Phoenix (Arizona, Verenigde Staten)<span class=\"_ _2\"></span> zijn als zekerheid in pand gegeven ter dekking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>verplichtingen. <span class=\"_ _26\"></span>Deze hebb<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>nettobo<span class=\"_ _2\"></span>ekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>respec<span class=\"_ _2\"></span>tievelijk <span class=\"_ _26\"></span>154,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR en 11,7 miljoen EUR <span class=\"_ _2\"></span>op 31 december <span class=\"_ _2\"></span>2023<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>nettoboekwaarde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>afschrijvingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>u<span class=\"_ _2\"></span>se\u2019 <span class=\"_ _0\"></span>activa, <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>categorie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>vast actief, kan als v<span class=\"_ _2\"></span>olgt samengevat w<span class=\"_ _2\"></span>orden in onderstaand<span class=\"_ _2\"></span>e tabel: Netto boekwaarde van de 'Right-<span class=\"ls67\">of</span>-<span class=\"_ _6d\"> </span>use' activa Afschrijvingskosten op de 'Right-<span class=\"_ _6d\"> </span>of<span class=\"ls0\">-use' activa</span><span class=\"ls0\"> </span> <span class=\"fc1\">(Miljoen EUR)</span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Terreinen <span class=\"_ _2\"></span>en gebouwen 22,4  21,4  21,5  6,2  5,9  6,2  Installat<span class=\"_ _2\"></span>ies, machines en ui<span class=\"_ _2\"></span>trusting 2,5  3,7  3,7  2,0  1,9  1,9  Meubilai<span class=\"_ _2\"></span>r en rollend mater<span class=\"_ _2\"></span>ieel 30,4  23,0  25,4  12,7  12,6  13,8  Totaal 55,3  48,2  50,5  20,9  20,3  21,9  De <span class=\"_ _0\"></span>nettoboekwaarde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 activa <span class=\"_ _0\"></span>per bedrijfssegment <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>teruggevond<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>in onderstaande tabel<span class=\"_ _2\"></span>:<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Agro 16,0  11,9  11,9  Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>7,2  8,6  8,6  Industrial<span class=\"_ _2\"></span> Solutions 24,0  22,2  22,2  Machines <span class=\"_ _2\"></span>&amp; Technologies 2,9  - 2,4  T-Power 0,0  0,0  0,0  Niet toegewezen 5,1  5,5  5,5  Tessenderlo Group<span class=\"_ _2\"></span> 55,3  48,2  50,5  De <span class=\"_ _2b\"> </span>leaseovereenk<span class=\"_ _2\"></span>omsten <span class=\"_ _30\"> </span>bestaan <span class=\"_ _2b\"> </span>voornamelijk <span class=\"_ _30\"> </span>uit <span class=\"_ _2b\"> </span>te<span class=\"_ _0\"></span>rreinen <span class=\"_ _30\"> </span>en <span class=\"_ _2b\"> </span>gebouwen <span class=\"_ _30\"> </span>(voornamelijk<span class=\"_ _2\"></span> verkoopkantoren <span class=\"_ _1b\"> </span>binnen  het  seg<span class=\"_ _2\"></span>ment  Industrial  So<span class=\"_ _2\"></span>lutions,  het  Aki<span class=\"_ _2\"></span>olis  hoofdkanto<span class=\"_ _2\"></span>or  in  Le <span class=\"_ _1b\"> </span>Mans (Frankrijk) <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>Bio-valorization <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>hoofdkantoor <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Brussel <span class=\"_ _1c\"></span>(Belgi\u00eb) <span class=\"_ _50\"></span>binnen <span class=\"_ _1c\"></span>Niet toegewezen), <span class=\"_ _38\"> </span>een <span class=\"_ _38\"> </span>groot <span class=\"_ _38\"> </span>aantal <span class=\"_ _28\"> </span>vrachtwagens<span class=\"_ _2\"></span> <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>treinwagons<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>(voorna<span class=\"_ _2\"></span>melijk <span class=\"_ _38\"> </span>binnen <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> bedrijfssegmenten Agr<span class=\"_ _2\"></span>o en Bio-valorizati<span class=\"_ _2\"></span>on), alsook bedrijfswagens. <span class=\"_ _2\"></span> De <span class=\"_ _3a\"> </span>leaseperiode<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>wordt <span class=\"_ _3a\"> </span>door <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _2c\"> </span>beschouwd <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>niet<span class=\"_ _0\"></span>-opzegbare <span class=\"_ _2c\"> </span>periode <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _35\"> </span>samen <span class=\"_ _35\"> </span>met <span class=\"_ _35\"> </span>periodes<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>waarvoor <span class=\"_ _35\"> </span>een <span class=\"_ _35\"> </span>optie <span class=\"_ _35\"> </span>tot <span class=\"_ _35\"> </span>verlengin<span class=\"_ _2\"></span>g <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _32\"></span>bestaa<span class=\"_ _2\"></span>t, <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>redelijk<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitgeoefend, <span class=\"_ _25\"></span>of periodes <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenkomst <span class=\"_ _0\"></span>bestaat, <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>redelijk zeker <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>optie <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>uitgeo<span class=\"_ _2\"></span>efend. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>gebruik <span class=\"_ _26\"></span>gemaakt <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>inschattingen bij het b<span class=\"_ _26\"></span>eoordelen of he<span class=\"_ _2\"></span>t redelijk <span class=\"_ _2\"></span>zeker i<span class=\"_ _2\"></span>s dat<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>optie tot <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erlenging<span class=\"_ _2\"></span> uitgeoefend<span class=\"_ _2\"></span> zal <span class=\"_ _2\"></span>worden. Hi<span class=\"_ _2\"></span>erbij heeft <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>releva<span class=\"_ _2\"></span>nte <span class=\"_ _32\"></span>factoren, <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>voordeel <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>vormen <span class=\"_ _32\"></span>om <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>tot verlenging <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>oefenen, <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overweging <span class=\"_ _1c\"></span>genomen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>belangrijkste <span class=\"_ _1c\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _0\"></span>met <span class=\"_ _50\"></span>een geschatte <span class=\"_ _20\"> </span>resterende <span class=\"_ _27\"> </span>looptijd <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>meer <span class=\"_ _20\"> </span>dan <span class=\"_ _27\"> </span>5 <span class=\"_ _27\"> </span>jaar <span class=\"_ _20\"> </span>hebben <span class=\"_ _27\"> </span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de verkoopkantoren <span class=\"_ _1b\"> </span>bij  Indus<span class=\"_ _2\"></span>trial  Soluti<span class=\"_ _2\"></span>ons  (gewogen <span class=\"_ _1e\"> </span>gemiddelde  looptijd  van <span class=\"_ _1e\"> </span>12  jaar),  het  Aki<span class=\"_ _2\"></span>olis hoofdkantoor (resterende loo<span class=\"_ _0\"></span>ptijd van <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>jaar) en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Brussels <span class=\"_ _0\"></span>hoofdkantoor (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 5 <span class=\"_ _0\"></span>jaar) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>leasen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>binnenvaarttanker<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>binnen <span class=\"_ _0\"></span>Industrial <span class=\"_ _0\"></span>Solutions (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 6 <span class=\"_ _1c\"></span>jaar),<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huur <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>terreinen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>Agro <span class=\"_ _1c\"></span>(gewogen <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>looptijd van <span class=\"_ _1c\"></span>29 <span class=\"_ _0\"></span>jaar). <span class=\"_ _1c\"></span>Zie toelichting 26  <span class=\"ls0\">- <span class=\"_ _33\"> </span>Financi\u00eble  instrumenten  voo<span class=\"_ _0\"></span>r  de <span class=\"_ _33\"> </span>contractuele  vervaldagen <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de  leaseschulden,  inclusief </span>interestbetalingen.<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>de bruto <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _2\"></span>-22,4 <span class=\"_ _26\"></span>miljoen EUR <span class=\"_ _26\"></span>(2022: -<span class=\"_ _2\"></span>21,8 <span class=\"_ _2\"></span>miljoen EUR), <span class=\"_ _1b\"> </span>welke  -1<span class=\"_ _2\"></span>,7 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR  in<span class=\"_ _2\"></span>terestkosten <span class=\"_ _1e\"> </span>omvatten  (20<span class=\"_ _2\"></span>22:  -1,1 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1b\"> </span>EUR) <span class=\"_ _1b\"> </span>(toelichting <span class=\"_ _1e\"> </span>9  - Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>afschrijvingen, <span class=\"_ _26\"></span>op line<span class=\"_ _2\"></span>aire <span class=\"_ _26\"></span>basis <span class=\"_ _26\"></span>erkend <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>de l<span class=\"_ _2\"></span>easeperiode <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _26\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gebruiksduur <span class=\"_ _26\"></span>van h<span class=\"_ _26\"></span>et acti<span class=\"_ _2\"></span>ef indien deze laatste <span class=\"_ _2\"></span>korter is, bedragen -<span class=\"_ _2\"></span>20,9 miljoen EUR (2<span class=\"_ _2\"></span>022: -20,3 miljoen EU<span class=\"_ _2\"></span>R). De <span class=\"_ _1f\"> </span>groep <span class=\"_ _1f\"> </span>koos <span class=\"_ _1f\"> </span>ervoor <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>geen <span class=\"_ _1f\"> </span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _29\"> </span>actief <span class=\"_ _1f\"> </span>of <span class=\"_ _20\"> </span>leaseverplichting <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>te <span class=\"_ _1f\"> </span>nemen <span class=\"_ _1f\"> </span>voor leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _50\"></span>waarvan <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>onderliggend <span class=\"_ _25\"></span>actief <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>lage <span class=\"_ _25\"></span>waarde <span class=\"_ _50\"></span>heeft, <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _50\"></span>IT<span class=\"_ _0\"></span>- <span class=\"_ _25\"></span>en kantooruitrusting, <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>voor <span class=\"_ _53\"> </span>leaseovere<span class=\"_ _2\"></span>enkomsten <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>korte <span class=\"_ _35\"> </span>duur. <span class=\"_ _35\"> </span>De <span class=\"_ _53\"> </span>kosten <span class=\"_ _53\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _38\"> </span>waarvan <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>onderliggend <span class=\"_ _51\"> </span>actief <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>lage <span class=\"_ _38\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _38\"> </span>heeft <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>v<span class=\"_ _0\"></span>an leaseovereenko<span class=\"_ _2\"></span>msten van kort<span class=\"_ _2\"></span>e duur zijn niet signifi<span class=\"_ _2\"></span>cant. 13.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Immateri\u00eble activa </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 95,3  18,2  205,1  27,8  346,3   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 0,6  2,7  386,6  39,3  429,2   - aanschaffi<span class=\"_ _2\"></span>ngen 0,3  0,4  0,6  0,1  1,4   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - 2,8  2,8   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -0,0  -0,0  - -0,0  -0,1   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,5  - -0,0  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,7  0,0  -7,7  -5,8  -16,1  Op 31 december 2<span class=\"_ _2\"></span>023 93,6  21,7  584,6  64,2  764,1  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -70,8  -16,9  -128,5  -23,3  -239,4   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -0,2  -2,2  -154,7  -21,5  -178,6   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -4,0  -0,9  -60,3  -3,0  -68,1   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 0,0  0,0  - - 0,1   - omrekeningsv<span class=\"_ _2\"></span>erschillen 1,9  0,1  4,1  2,8  8,8  Op 31 december 2<span class=\"_ _2\"></span>023 -73,0  -20,0  -339,3  -44,9  -477,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 24,5  1,3  76,6  4,5  107,0  Op 31 december 2<span class=\"_ _2\"></span>023 20,5  1,7  245,4  19,2  286,9  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur.<span class=\"_ _0\"></span> 2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 71,6  17,4  201,6  27,6  318,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 20,7  - 2,5  - 23,1   - aanschaffi<span class=\"_ _2\"></span>ngen - 0,6  - - 0,6   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - -1,2  -1,2   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - -0,0  - - -0,0   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,3  - 0,1  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 3,0  -0,1  1,0  1,3  5,2  Op 31 december 2<span class=\"_ _2\"></span>022 95,3  18,2  205,1  27,8  346,3  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -65,0  -16,4  -106,1  -21,5  -209,0   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -2,9  -0,6  -21,4  -0,5  -25,4   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - 0,0  - - 0,0   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,8  0,1  -1,0  -1,3  -5,0  Op 31 december 2<span class=\"_ _2\"></span>022 -70,8  -16,9  -128,5  -23,3  -239,4  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 6,6  1,0  95,6  6,1  109,2  Op 31 december 2<span class=\"_ _2\"></span>022 24,5  1,3  76,6  4,5  107,0  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>investeringsui<span class=\"_ _2\"></span>tgaven in im<span class=\"_ _0\"></span>materi\u00eble activa wordt per <span class=\"_ _0\"></span>bedrijfssegment weerge<span class=\"_ _2\"></span>geven <span class=\"_ _0\"></span>in toelichting 3 <span class=\"ls0\">- Geseg<span class=\"_ _2\"></span>menteerde informatie. </span>De <span class=\"_ _37\"> </span>wijziging <span class=\"_ _2c\"> </span>in <span class=\"_ _37\"> </span>consolidatiekring <span class=\"_ _3a\"> </span>(250,6 <span class=\"_ _3a\"> </span>miljoen <span class=\"_ _3a\"> </span>EUR) <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>voornamelijk <span class=\"_ _2c\"> </span>gerelateerd <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>de boekhoudkundig<span class=\"_ _2\"></span>e aanpassi<span class=\"_ _2\"></span>ngen <span class=\"_ _2\"></span>dewelke <span class=\"_ _26\"></span>werden erke<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op datum<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>initi\u00eble consolidatie van Tessenderlo Group o<span class=\"_ _0\"></span>p 1 <span class=\"_ _0\"></span>januari 2019 <span class=\"_ _0\"></span>en opgenomen door <span class=\"_ _0\"></span>Tess<span class=\"_ _0\"></span>enderlo Group vanaf 2023 <span class=\"_ _1c\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _1c\"></span>Acquisities<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _0\"></span>hebben betrekking op klantenlijsten (231,9 m<span class=\"_ _0\"></span>iljoen EUR) en <span class=\"_ _0\"></span>overige immateri\u00eble activa (handelsmerken voor 15,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>Crop <span class=\"_ _1c\"></span>V<span class=\"_ _0\"></span>itality <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>NovaSource <span class=\"_ _1c\"></span>(segment <span class=\"_ _0\"></span>Agro), <span class=\"_ _1c\"></span>PB <span class=\"_ _1c\"></span>Leiner <span class=\"_ _1c\"></span>(segment Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>DYKA <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Industrial <span class=\"_ _25\"></span>Solutions). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verwachtte <span class=\"_ _25\"></span>gebruiksduur <span class=\"_ _25\"></span>werd initieel <span class=\"_ _26\"></span>geschat <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>10 ja<span class=\"_ _2\"></span>ar <span class=\"_ _2\"></span>(tot <span class=\"_ _26\"></span>2028) <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>8 -<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Bijkomende <span class=\"_ _26\"></span>informatie <span class=\"_ _26\"></span>betreffende <span class=\"_ _26\"></span>bedrijfskosten volgens kostenso<span class=\"_ _2\"></span>ort). De investeringsuitgav<span class=\"_ _2\"></span>en in 2023 <span class=\"_ _0\"></span>hebben voornamelijk betrek<span class=\"_ _2\"></span>king op de overname van <span class=\"_ _0\"></span>de marketing- en <span class=\"_ _1c\"></span>verkoopactivi<span class=\"_ _2\"></span>teiten <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>ammoniumthiosulfaat <span class=\"_ _0\"></span>(ATS) <span class=\"_ _1c\"></span>meststoffen, <span class=\"_ _0\"></span>geproduceerd <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Esseco <span class=\"_ _1c\"></span>Srl (onderdeel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Esseco <span class=\"_ _0\"></span>Group) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Trecate, <span class=\"_ _1c\"></span>Itali\u00eb. D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>overeenkomst <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>maart <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>operationeel, en <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>eststoffen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Ke<span class=\"_ _0\"></span>rley <span class=\"_ _1c\"></span>International <span class=\"_ _0\"></span>(segment <span class=\"_ _50\"></span>Agro) op de markt gebrach<span class=\"_ _2\"></span>t. De jaarlijkse afschrij<span class=\"_ _2\"></span>vingskosten op de <span class=\"_ _2\"></span>klantenlijsten kun<span class=\"_ _2\"></span>nen voornamelijk verkla<span class=\"_ _2\"></span>ard worden door: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>afschrijvingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>boekhoudkundige <span class=\"_ _31\"> </span>aanpassingen <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>werden <span class=\"_ _1e\"> </span>erkend <span class=\"_ _31\"></span>door <span class=\"_ _1e\"> </span>Picanol </span></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>019, <span class=\"_ _56\"></span>zoals <span class=\"_ _26\"></span>hierboven <span class=\"_ _56\"></span>beschreven <span class=\"_ _26\"></span>(-38,7 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>afschrijving <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _1c\"></span>(-21,1 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>werd </span></span>erkend in <span class=\"_ _0\"></span>2018, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop van <span class=\"_ _0\"></span>T-Power <span class=\"_ _0\"></span>nv, voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag van <span class=\"_ _0\"></span>163,7 miljoen <span class=\"_ _0\"></span>EUR. <span class=\"_ _0\"></span>Deze vertegenwoordig<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>een <span class=\"_ _2\"></span>tollingo<span class=\"_ _2\"></span>vereenkomst, <span class=\"_ _56\"></span>afgesloten <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>RWE <span class=\"_ _26\"></span>groep, voor <span class=\"_ _0\"></span>een periode van <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>jaar (t<span class=\"_ _0\"></span>ot juni <span class=\"_ _0\"></span>2026) voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>volledige capaciteit v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>centrale. Deze klantenlijst <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>afgeschr<span class=\"_ _2\"></span>even <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tollingovereenkomst <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>is als zekerheid in pan<span class=\"_ _2\"></span>d gegeven ter de<span class=\"_ _2\"></span>kking van verplic<span class=\"_ _2\"></span>htingen. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 20<span class=\"_ _2\"></span>23 en 2022. De overige i<span class=\"_ _2\"></span>mmateri\u00eble ac<span class=\"_ _2\"></span>tiva met<span class=\"_ _2\"></span> een bepaalde<span class=\"_ _2\"></span> gebruiksduu<span class=\"_ _2\"></span>r bestaan voorna<span class=\"_ _2\"></span>melijk uit aang<span class=\"_ _26\"></span>ekochte emissierechten <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, <span class=\"_ _0\"></span>knowhow, <span class=\"_ _0\"></span>productlabels, <span class=\"_ _0\"></span>handelsmerken <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>gebruiksrechten op terreinen. De produ<span class=\"_ _2\"></span>ctlabels en kn<span class=\"_ _2\"></span>owhow worden afg<span class=\"_ _2\"></span>eschreven op lineaire basis<span class=\"_ _26\"></span> ov<span class=\"_ _0\"></span>er 10 tot 20 <span class=\"_ _2\"></span>jaar.  De <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>beweging <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>emissierechten <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>+2,8 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _1f\"> </span>(2022: <span class=\"_ _20\"> </span>-1,2 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR) <span class=\"_ _1f\"> </span>heeft voornamelijk <span class=\"_ _1c\"></span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erworven <span class=\"_ _0\"></span>emissierechten <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>emissies <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>producten <span class=\"_ _1c\"></span>blootgesteld aan <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>CO2 <span class=\"_ _25\"></span>weglekrisico <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>dekken. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>netto <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>emissierechten <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>immateri\u00eble activa bedraagt <span class=\"_ _2\"></span>3,7 miljoen EUR per 3<span class=\"_ _2\"></span>1 december 202<span class=\"_ _2\"></span>3 (2022: 0,9 milj<span class=\"_ _2\"></span>oen EUR). In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en de terugna<span class=\"_ _2\"></span>mes van bijzondere <span class=\"_ _2\"></span>waardeverminderingen<span class=\"_ _2\"></span> zijn verwerkt.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "8.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Bijkomende inf<span class=\"_ _2\"></span>ormatie bet<span class=\"_ _2\"></span>reffende bedrijfskos<span class=\"_ _2\"></span>ten volgens koste<span class=\"_ _2\"></span>nsoort </span></span>Afschrijvingen  op  materi\u00eble  vaste  activa  en <span class=\"_ _4f\"> </span>immateri\u00eble  activa  zijn <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pgenom<span class=\"_ _2\"></span>en  in <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>volgende rubrieken van de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrek<span class=\"_ _2\"></span>ening:<span class=\"fs0\"> </span>Afschrijvingen op materi\u00eble vaste activa Afschrijvingen op immateri\u00eble activa Totaal (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Kostprijs v<span class=\"_ _2\"></span>erkopen -119,9  -102,3  -118,7  -63,1  -21,7  -63,4  -183,0  -124,0  -182,1  Administrat<span class=\"_ _2\"></span>ieve kosten -8,9  -6,2  -8,8  -0,5  -0,3  -0,6  -9,5  -6,5  -9,4  Verkoop- en marketingko<span class=\"_ _2\"></span>sten -1,0  -0,2  -0,3  -4,5  -3,4  -3,4  -5,5  -3,6  -3,7  Overige bedrijfso<span class=\"_ _2\"></span>pbrengsten en -kosten 5 -0,7  -0,6  -0,7  - - - -0,7  -0,6  -0,7  Totaal 11/13 -130,5  -109,3  -128,5  -68,1  -25,4  -67,3  -198,7  -134,7  -195,8  De <span class=\"_ _1b\"> </span>volgende <span class=\"_ _1e\"> </span>bijzondere <span class=\"_ _1e\"> </span>waardeverminderingen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>materi\u00eble <span class=\"_ _1e\"> </span>vaste <span class=\"_ _1b\"> </span>activa, <span class=\"_ _1e\"> </span>immateri\u00eble <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>en goodwill <span class=\"_ _1f\"> </span>zijn <span class=\"_ _1f\"> </span>o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende <span class=\"_ _1f\"> </span>elementen <span class=\"_ _1f\"> </span>(toelichting <span class=\"_ _1f\"> </span>6 <span class=\"_ _20\"> </span>- <span class=\"_ _20\"> </span>EBIT <span class=\"_ _20\"> </span>aanpassende<span class=\"_ _2\"></span> elementen):<span class=\"fs0\"> </span>Bijzondere waardeverminderingen (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 11<span class=\"ls0\"> </span>- -37,0  -37,0  Goodwill - -0,6  -9,7  Totaal 6 0,0  -37,6  -46,7  De <span class=\"_ _0\"></span>totale <span class=\"_ _0\"></span>afschrijvingen en <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>bedragen <span class=\"_ _0\"></span>-198,7 miljoen <span class=\"_ _0\"></span>EUR, in vergelijking <span class=\"_ _2\"></span>met -172,<span class=\"_ _2\"></span>4 miljoen EUR<span class=\"_ _2\"></span> in 2022 (to<span class=\"_ _2\"></span>elichting 11 - <span class=\"_ _2\"></span>Materi\u00eble vaste<span class=\"_ _2\"></span> activa, toelich<span class=\"_ _2\"></span>ting 12<span class=\"_ _2\"></span> - Goodwill en toelichtin<span class=\"_ _2\"></span>g 13 - Immateri<span class=\"_ _2\"></span>\u00eble activa). Picanol <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>olledig<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>anaf <span class=\"_ _31\"> </span>januari <span class=\"_ _31\"> </span>2023. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>bruto <span class=\"_ _1e\"> </span>boek<span class=\"_ _2\"></span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>re\u00eble waarde <span class=\"_ _1e\"> </span>aanpassingen,<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>erkend <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>januari <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>na <span class=\"_ _1e\"> </span>afronding <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>acquisitie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group, bedroeg +3<span class=\"_ _2\"></span>63,9 miljo<span class=\"_ _2\"></span>en EUR. <span class=\"_ _2\"></span>De afschrijvingen <span class=\"_ _26\"></span>van deze aanp<span class=\"_ _2\"></span>assingen bedragen <span class=\"_ _2\"></span>-46,7 <span class=\"_ _2\"></span>miljoen EUR in<span class=\"_ _26\"></span> 2023 waarvan -5,6 miljoen EUR op materi\u00eble vaste act<span class=\"_ _2\"></span>iva en <span class=\"_ _0\"></span>-41,2 miljoen EUR op immateri\u00eble<span class=\"_ _2\"></span> activa (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). Bijzondere waarde<span class=\"_ _2\"></span>vermindering<span class=\"_ _2\"></span>en in 2022 (-37,6 milj<span class=\"_ _2\"></span>oen EUR) waren ger<span class=\"_ _2\"></span>elateerd aan de go<span class=\"_ _2\"></span>odwill en materi\u00eble <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>aste <span class=\"_ _25\"></span>activa <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>(bedrijfssegment <span class=\"_ _25\"></span>T-Power). <span class=\"_ _25\"></span>Op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>dece<span class=\"_ _2\"></span>mber <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>heeft <span class=\"_ _32\"></span>de berekening <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bedrijfswaarde <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>kasstroomgenererende <span class=\"_ _1d\"> </span>eenheid <span class=\"_ _1d\"> </span>niet <span class=\"_ _29\"> </span>geleid <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>een<span class=\"_ _2\"></span> terugname <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>eerder <span class=\"_ _0\"></span>erkende <span class=\"_ _1c\"></span>bijzondere <span class=\"_ _0\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>kasst<span class=\"_ _0\"></span>romen zijn <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juni <span class=\"_ _0\"></span>2026 gegarandeerd <span class=\"_ _25\"></span>door <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>huidige <span class=\"_ _32\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _25\"></span>met <span class=\"_ _31\"></span>RWE, <span class=\"_ _32\"></span>terwijl <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>kasstromen <span class=\"_ _25\"></span>na <span class=\"_ _32\"></span>juni <span class=\"_ _32\"></span>2026 meer <span class=\"_ _1e\"> </span>onzeker <span class=\"_ _31\"> </span>zijn <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>negatieve <span class=\"_ _1e\"> </span>impact <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>economische <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>concurrenti\u00eble <span class=\"_ _31\"> </span>factoren <span class=\"_ _1e\"> </span>op <span class=\"_ _1e\"> </span>de huidige toekomst<span class=\"_ _2\"></span>verwachtingen.<span class=\"_ _6d\"> </span>17.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorraden </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Grondsto<span class=\"_ _2\"></span>ffen 134,9  92,6  163,6  Goedere<span class=\"_ _2\"></span>n in bewerking 21,5  14,3  24,9  Gereed pr<span class=\"_ _2\"></span>oduct 367,7  379,3  399,1  Handelsgoeder<span class=\"_ _2\"></span>en 60,4  66,5  66,5  Wisselstuk<span class=\"_ _2\"></span>ken 20,0  14,3  20,4  Totaal 604,5  566,9  674,4  De <span class=\"_ _1c\"></span>daling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorraden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>2022 <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _1c\"></span>kan <span class=\"_ _0\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden door <span class=\"_ _33\"> </span>zowel <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>daling <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>voorraadvolumes <span class=\"_ _33\"> </span>alsook <span class=\"_ _33\"> </span>door <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>daling <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>grondstof<span class=\"_ _0\"></span>- <span class=\"_ _33\"> </span>en energieprijzen in <span class=\"_ _2\"></span>2023 in vergelijking<span class=\"_ _2\"></span> met 2022.  Er werden geen v<span class=\"_ _2\"></span>oorraden in pan<span class=\"_ _2\"></span>d gegeven. De <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>oorraadkosten, <span class=\"_ _1f\"> </span>die <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>2023 <span class=\"_ _20\"> </span>werden <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>erwerkt<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>kostprijs <span class=\"_ _20\"> </span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>, <span class=\"_ _1e\"> </span>bedroegen <span class=\"_ _1e\"> </span>2.295,0 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>(2022: <span class=\"_ _1e\"> </span>1.860,2 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>of <span class=\"_ _1e\"> </span>2022 <span class=\"_ _1e\"> </span>Pro <span class=\"_ _1b\"> </span>Forma:<span class=\"_ _2\"></span> 2.368,4 miljoen EUR<span class=\"_ _2\"></span>). De <span class=\"_ _0\"></span>voorraden <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>gewaardeerd te<span class=\"_ _0\"></span>gen ko<span class=\"_ _0\"></span>stprijs o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span>-opbrengstwaar<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>lager is. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>berekening <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>mogelijke <span class=\"_ _0\"></span>afschrijving <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>aring <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beoordeling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de marktomstandigheden.<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>De <span class=\"_ _31\"> </span>voo<span class=\"_ _0\"></span>rraadafwaarderin<span class=\"_ _2\"></span>g, <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kostprijs <span class=\"_ _1e\"> </span>verkopen, <span class=\"_ _31\"> </span>bedraagt  -28,4 miljoen EUR<span class=\"_ _2\"></span> in 2023 (2022: -10,3 <span class=\"_ _2\"></span>miljoen EUR) (toelichting <span class=\"_ _2\"></span>3 - Gesegmenteerd<span class=\"_ _2\"></span>e informatie).  De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>verwacht <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oorraad, <span class=\"_ _26\"></span>beschikbaar op <span class=\"_ _26\"></span>31 de<span class=\"_ _2\"></span>cember <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>gebruiken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _2\"></span>verkopen<span class=\"_ _2\"></span> in <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>komende <span class=\"_ _0\"></span>12 <span class=\"_ _1c\"></span>maanden, <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>uitzonderin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorraad <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-strategische <span class=\"_ _0\"></span>wisselstukken.<span class=\"_ _2\"></span> Deze wisselstukk<span class=\"_ _2\"></span>en zullen gebru<span class=\"_ _2\"></span>ikt worden wanneer <span class=\"_ _2\"></span>nodig geacht.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "9.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Financieringsko<span class=\"_ _2\"></span>sten en -opbrengsten<span class=\"_ _2\"></span> </span></span>De netto financieringskost<span class=\"_ _2\"></span>en en <span class=\"_ _0\"></span>-opbrengsten bedrag<span class=\"_ _2\"></span>en -3,6 miljoen EUR in 2023, in vergelijking met -3,8 miljoen EUR in<span class=\"_ _2\"></span> 2022 en o<span class=\"_ _2\"></span>mvatten volgende el<span class=\"_ _2\"></span>ementen: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)                                                                      <span class=\"ls33\">  </span>toelichting Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Interest<span class=\"_ _2\"></span>kosten op financi\u00ebl<span class=\"_ _2\"></span>e schulden gewaardeer<span class=\"_ _2\"></span>d aan afgeschrev<span class=\"_ _2\"></span>en kostprijs -6,6  - -6,6  -7,2  - -7,2  Ontvangen di<span class=\"_ _2\"></span>videnden van ov<span class=\"_ _2\"></span>erige beleggingen - 0,8  0,8  - 0,0  0,0  Interest<span class=\"_ _2\"></span>opbrengsten - 9,8  9,8  - 0,9  0,9  Kosten ver<span class=\"_ _2\"></span>bonden met het a<span class=\"_ _2\"></span>fwikkelen van de verdisc<span class=\"_ _2\"></span>onteringsimpact v<span class=\"_ _2\"></span>an voorzieningen 24<span class=\"ls0\"> </span>-2,8  - -2,8  -1,1  - -1,1  Netto i<span class=\"_ _2\"></span>nterest(kosten)/op<span class=\"_ _2\"></span>brengsten op pensioenv<span class=\"_ _2\"></span>orderingen/ (ve<span class=\"_ _2\"></span>rplichtingen) 23<span class=\"ls0\"> </span>-1,3  0,6  -0,7  -0,4  0,2  -0,2  Winst op de<span class=\"_ _2\"></span> verkoop van d<span class=\"_ _2\"></span>e Rieter Holding Ag aandel<span class=\"_ _2\"></span>en  14<span class=\"ls0\"> </span>- 11,3  11,3  - - 0,0  Niet gere<span class=\"_ _2\"></span>aliseerde winste<span class=\"_ _2\"></span>n/(verliezen) op bel<span class=\"_ _2\"></span>eggingen in aandelen  <span class=\"lsf\">14</span> -0,5  - -0,5  - - 0,0  Netto wi<span class=\"_ _2\"></span>sselkoerswinste<span class=\"_ _2\"></span>n/(verliezen) (incl<span class=\"_ _2\"></span>usief herwaarder<span class=\"_ _2\"></span>ing aan re\u00eble waarde<span class=\"_ _2\"></span> en realisat<span class=\"_ _2\"></span>ie van afgeleide<span class=\"_ _2\"></span> financi\u00eble instrument<span class=\"_ _2\"></span>en) -30,1  15,3  -14,8  -31,0  36,4  5,4  Netto o<span class=\"_ _2\"></span>verige financierings(k<span class=\"_ _2\"></span>osten)/opbrengste<span class=\"_ _2\"></span>n -2,5  2,3  -0,1  -1,8  0,2  -1,5  Totaal -43,8  40,2  -3,6  -41,5  37,8  -3,8  De <span class=\"_ _50\"></span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>-6,6 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-7,2 <span class=\"_ _50\"></span>miljoen EUR) <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>bestaan <span class=\"_ _1d\"> </span>voornamelijk <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>interestkosten <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>obligatie, <span class=\"_ _29\"> </span>uitge<span class=\"_ _2\"></span>geven <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2015, <span class=\"_ _29\"> </span>de interestkosten<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>lening <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>T-Power <span class=\"_ _3a\"> </span>nv <span class=\"_ _3a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>leaseschulden <span class=\"_ _3a\"> </span>(in overeenstem<span class=\"_ _2\"></span>ming met IFRS 16 <span class=\"ff4\">Leaseover<span class=\"_ _2\"></span>eenkomsten<span class=\"ff2\">).  </span></span>De <span class=\"_ _31\"> </span>uitstroom <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>geldmiddelen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>betaalde <span class=\"_ _32\"></span>interesten <span class=\"_ _32\"></span>bedroeg <span class=\"_ _31\"> </span>-10,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>(2022: <span class=\"_ _31\"> </span>-13,8 miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>bevat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>interesten <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>openstaande <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>-7,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR (2022: -9,3 miljoen EUR) en betalingen<span class=\"_ _2\"></span> (<span class=\"_ _0\"></span>-3,3 miljoen EUR) van ter<span class=\"_ _2\"></span>mijncontracten van T-Power op hun vervaldatum (20<span class=\"_ _2\"></span>22: -4,4 miljoen E<span class=\"_ _2\"></span>UR). Hogere <span class=\"_ _32\"></span>interestopbrengs<span class=\"_ _2\"></span>ten <span class=\"_ _32\"></span>(9,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>tegenover <span class=\"_ _25\"></span>slechts <span class=\"_ _32\"></span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _25\"></span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2022) konden <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>worden <span class=\"_ _56\"></span>dankzij <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>marktrente <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>hoger <span class=\"_ _26\"></span>gemiddeld <span class=\"_ _26\"></span>uitstaand saldo van <span class=\"_ _0\"></span>geldmiddelen en kasequival<span class=\"_ _2\"></span>enten en <span class=\"_ _0\"></span>langetermijninv<span class=\"_ _2\"></span>esteringen in <span class=\"_ _0\"></span>2023 in vergelijking met 2022.  De <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>verkocht <span class=\"_ _2\"></span>654.000 <span class=\"_ _56\"></span>Riete<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>Holding <span class=\"_ _2\"></span>Ag <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>voor e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>80,7 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR,<span class=\"_ _2\"></span> wat <span class=\"_ _1c\"></span>resulteerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>winst <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>+11,3 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>investering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Rieter <span class=\"_ _1c\"></span>Holding <span class=\"_ _0\"></span>Ag bestaat <span class=\"_ _35\"> </span>uit <span class=\"_ _28\"> </span>54.262 <span class=\"_ _35\"> </span>aandelen <span class=\"_ _35\"> </span>(toelichting <span class=\"_ _28\"> </span>14 <span class=\"_ _35\"> </span>- <span class=\"_ _35\"> </span>Deelnemingen <span class=\"_ _35\"> </span>opge<span class=\"_ _2\"></span>nomen <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode, <span class=\"_ _24\"> </span>overige <span class=\"_ _22\"> </span>beleggingen <span class=\"_ _24\"> </span>en <span class=\"_ _23\"> </span>garanties). <span class=\"_ _24\"> </span>Deze <span class=\"_ _22\"> </span>investering <span class=\"_ _24\"> </span>werd geherwaardeerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>2023, <span class=\"_ _0\"></span>wat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>-0,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 (de re\u00eble waarde <span class=\"_ _2\"></span>wordt voorgesteld als ni<span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eau 1 in de re\u00eble waard<span class=\"_ _2\"></span>e hi\u00ebrarchie).<span class=\"_ _2\"></span> De  n<span class=\"_ _2\"></span>etto <span class=\"_ _1b\"> </span>wisselkoersverlie<span class=\"_ _2\"></span>zen <span class=\"_ _1b\"> </span>(-14,8  milj<span class=\"_ _2\"></span>oen  EUR)<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>worden <span class=\"_ _1b\"> </span>hoofdzakelijk <span class=\"_ _1e\"> </span>verklaard <span class=\"_ _1b\"> </span>door  de <span class=\"_ _1e\"> </span>niet-<span class=\"_ _6d\"> </span>gerealiseerde <span class=\"_ _1d\"> </span>wisselkoers<span class=\"_ _2\"></span>verliezen <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>intragro<span class=\"_ _2\"></span>epsleningen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>geld<span class=\"_ _2\"></span>middelen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>kasequivalenten (voornamelijk <span class=\"_ _26\"></span>in USD), d<span class=\"_ _2\"></span>ie <span class=\"_ _2\"></span>niet ing<span class=\"_ _2\"></span>edekt <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>en w<span class=\"_ _2\"></span>elke be\u00efn<span class=\"_ _2\"></span>vloed werden <span class=\"_ _26\"></span>door de <span class=\"_ _2\"></span>verzwakking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>USD <span class=\"_ _25\"></span>tegenover <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>EUR <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>-4%). <span class=\"_ _25\"></span>We <span class=\"_ _32\"></span>verwijzen <span class=\"_ _25\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _25\"></span>26 <span class=\"_ _31\"></span>- <span class=\"_ _32\"></span>Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _25\"></span>instrumenten <span class=\"_ _32\"></span>voor verdere informa<span class=\"_ _2\"></span>tie betreffende de bl<span class=\"_ _2\"></span>ootstelling van d<span class=\"_ _2\"></span>e groep aan he<span class=\"_ _2\"></span>t wisselkoersrisico.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "9.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Financieringsko<span class=\"_ _2\"></span>sten en -opbrengsten<span class=\"_ _2\"></span> </span></span>De netto financieringskost<span class=\"_ _2\"></span>en en <span class=\"_ _0\"></span>-opbrengsten bedrag<span class=\"_ _2\"></span>en -3,6 miljoen EUR in 2023, in vergelijking met -3,8 miljoen EUR in<span class=\"_ _2\"></span> 2022 en o<span class=\"_ _2\"></span>mvatten volgende el<span class=\"_ _2\"></span>ementen: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)                                                                      <span class=\"ls33\">  </span>toelichting Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Interest<span class=\"_ _2\"></span>kosten op financi\u00ebl<span class=\"_ _2\"></span>e schulden gewaardeer<span class=\"_ _2\"></span>d aan afgeschrev<span class=\"_ _2\"></span>en kostprijs -6,6  - -6,6  -7,2  - -7,2  Ontvangen di<span class=\"_ _2\"></span>videnden van ov<span class=\"_ _2\"></span>erige beleggingen - 0,8  0,8  - 0,0  0,0  Interest<span class=\"_ _2\"></span>opbrengsten - 9,8  9,8  - 0,9  0,9  Kosten ver<span class=\"_ _2\"></span>bonden met het a<span class=\"_ _2\"></span>fwikkelen van de verdisc<span class=\"_ _2\"></span>onteringsimpact v<span class=\"_ _2\"></span>an voorzieningen 24<span class=\"ls0\"> </span>-2,8  - -2,8  -1,1  - -1,1  Netto i<span class=\"_ _2\"></span>nterest(kosten)/op<span class=\"_ _2\"></span>brengsten op pensioenv<span class=\"_ _2\"></span>orderingen/ (ve<span class=\"_ _2\"></span>rplichtingen) 23<span class=\"ls0\"> </span>-1,3  0,6  -0,7  -0,4  0,2  -0,2  Winst op de<span class=\"_ _2\"></span> verkoop van d<span class=\"_ _2\"></span>e Rieter Holding Ag aandel<span class=\"_ _2\"></span>en  14<span class=\"ls0\"> </span>- 11,3  11,3  - - 0,0  Niet gere<span class=\"_ _2\"></span>aliseerde winste<span class=\"_ _2\"></span>n/(verliezen) op bel<span class=\"_ _2\"></span>eggingen in aandelen  <span class=\"lsf\">14</span> -0,5  - -0,5  - - 0,0  Netto wi<span class=\"_ _2\"></span>sselkoerswinste<span class=\"_ _2\"></span>n/(verliezen) (incl<span class=\"_ _2\"></span>usief herwaarder<span class=\"_ _2\"></span>ing aan re\u00eble waarde<span class=\"_ _2\"></span> en realisat<span class=\"_ _2\"></span>ie van afgeleide<span class=\"_ _2\"></span> financi\u00eble instrument<span class=\"_ _2\"></span>en) -30,1  15,3  -14,8  -31,0  36,4  5,4  Netto o<span class=\"_ _2\"></span>verige financierings(k<span class=\"_ _2\"></span>osten)/opbrengste<span class=\"_ _2\"></span>n -2,5  2,3  -0,1  -1,8  0,2  -1,5  Totaal -43,8  40,2  -3,6  -41,5  37,8  -3,8  De <span class=\"_ _50\"></span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>-6,6 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-7,2 <span class=\"_ _50\"></span>miljoen EUR) <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>bestaan <span class=\"_ _1d\"> </span>voornamelijk <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>interestkosten <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>obligatie, <span class=\"_ _29\"> </span>uitge<span class=\"_ _2\"></span>geven <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2015, <span class=\"_ _29\"> </span>de interestkosten<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>lening <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>T-Power <span class=\"_ _3a\"> </span>nv <span class=\"_ _3a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>leaseschulden <span class=\"_ _3a\"> </span>(in overeenstem<span class=\"_ _2\"></span>ming met IFRS 16 <span class=\"ff4\">Leaseover<span class=\"_ _2\"></span>eenkomsten<span class=\"ff2\">).  </span></span>De <span class=\"_ _31\"> </span>uitstroom <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>geldmiddelen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>betaalde <span class=\"_ _32\"></span>interesten <span class=\"_ _32\"></span>bedroeg <span class=\"_ _31\"> </span>-10,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>(2022: <span class=\"_ _31\"> </span>-13,8 miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>bevat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>interesten <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>openstaande <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>-7,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR (2022: -9,3 miljoen EUR) en betalingen<span class=\"_ _2\"></span> (<span class=\"_ _0\"></span>-3,3 miljoen EUR) van ter<span class=\"_ _2\"></span>mijncontracten van T-Power op hun vervaldatum (20<span class=\"_ _2\"></span>22: -4,4 miljoen E<span class=\"_ _2\"></span>UR). Hogere <span class=\"_ _32\"></span>interestopbrengs<span class=\"_ _2\"></span>ten <span class=\"_ _32\"></span>(9,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>tegenover <span class=\"_ _25\"></span>slechts <span class=\"_ _32\"></span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _25\"></span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2022) konden <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>worden <span class=\"_ _56\"></span>dankzij <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>marktrente <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>hoger <span class=\"_ _26\"></span>gemiddeld <span class=\"_ _26\"></span>uitstaand saldo van <span class=\"_ _0\"></span>geldmiddelen en kasequival<span class=\"_ _2\"></span>enten en <span class=\"_ _0\"></span>langetermijninv<span class=\"_ _2\"></span>esteringen in <span class=\"_ _0\"></span>2023 in vergelijking met 2022.  De <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>verkocht <span class=\"_ _2\"></span>654.000 <span class=\"_ _56\"></span>Riete<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>Holding <span class=\"_ _2\"></span>Ag <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>voor e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>80,7 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR,<span class=\"_ _2\"></span> wat <span class=\"_ _1c\"></span>resulteerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>winst <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>+11,3 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>investering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Rieter <span class=\"_ _1c\"></span>Holding <span class=\"_ _0\"></span>Ag bestaat <span class=\"_ _35\"> </span>uit <span class=\"_ _28\"> </span>54.262 <span class=\"_ _35\"> </span>aandelen <span class=\"_ _35\"> </span>(toelichting <span class=\"_ _28\"> </span>14 <span class=\"_ _35\"> </span>- <span class=\"_ _35\"> </span>Deelnemingen <span class=\"_ _35\"> </span>opge<span class=\"_ _2\"></span>nomen <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode, <span class=\"_ _24\"> </span>overige <span class=\"_ _22\"> </span>beleggingen <span class=\"_ _24\"> </span>en <span class=\"_ _23\"> </span>garanties). <span class=\"_ _24\"> </span>Deze <span class=\"_ _22\"> </span>investering <span class=\"_ _24\"> </span>werd geherwaardeerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>2023, <span class=\"_ _0\"></span>wat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>-0,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 (de re\u00eble waarde <span class=\"_ _2\"></span>wordt voorgesteld als ni<span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eau 1 in de re\u00eble waard<span class=\"_ _2\"></span>e hi\u00ebrarchie).<span class=\"_ _2\"></span> De  n<span class=\"_ _2\"></span>etto <span class=\"_ _1b\"> </span>wisselkoersverlie<span class=\"_ _2\"></span>zen <span class=\"_ _1b\"> </span>(-14,8  milj<span class=\"_ _2\"></span>oen  EUR)<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>worden <span class=\"_ _1b\"> </span>hoofdzakelijk <span class=\"_ _1e\"> </span>verklaard <span class=\"_ _1b\"> </span>door  de <span class=\"_ _1e\"> </span>niet-<span class=\"_ _6d\"> </span>gerealiseerde <span class=\"_ _1d\"> </span>wisselkoers<span class=\"_ _2\"></span>verliezen <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>intragro<span class=\"_ _2\"></span>epsleningen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>geld<span class=\"_ _2\"></span>middelen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>kasequivalenten (voornamelijk <span class=\"_ _26\"></span>in USD), d<span class=\"_ _2\"></span>ie <span class=\"_ _2\"></span>niet ing<span class=\"_ _2\"></span>edekt <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>en w<span class=\"_ _2\"></span>elke be\u00efn<span class=\"_ _2\"></span>vloed werden <span class=\"_ _26\"></span>door de <span class=\"_ _2\"></span>verzwakking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>USD <span class=\"_ _25\"></span>tegenover <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>EUR <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>-4%). <span class=\"_ _25\"></span>We <span class=\"_ _32\"></span>verwijzen <span class=\"_ _25\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _25\"></span>26 <span class=\"_ _31\"></span>- <span class=\"_ _32\"></span>Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _25\"></span>instrumenten <span class=\"_ _32\"></span>voor verdere informa<span class=\"_ _2\"></span>tie betreffende de bl<span class=\"_ _2\"></span>ootstelling van d<span class=\"_ _2\"></span>e groep aan he<span class=\"_ _2\"></span>t wisselkoersrisico.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "9.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Financieringsko<span class=\"_ _2\"></span>sten en -opbrengsten<span class=\"_ _2\"></span> </span></span>De netto financieringskost<span class=\"_ _2\"></span>en en <span class=\"_ _0\"></span>-opbrengsten bedrag<span class=\"_ _2\"></span>en -3,6 miljoen EUR in 2023, in vergelijking met -3,8 miljoen EUR in<span class=\"_ _2\"></span> 2022 en o<span class=\"_ _2\"></span>mvatten volgende el<span class=\"_ _2\"></span>ementen: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)                                                                      <span class=\"ls33\">  </span>toelichting Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Interest<span class=\"_ _2\"></span>kosten op financi\u00ebl<span class=\"_ _2\"></span>e schulden gewaardeer<span class=\"_ _2\"></span>d aan afgeschrev<span class=\"_ _2\"></span>en kostprijs -6,6  - -6,6  -7,2  - -7,2  Ontvangen di<span class=\"_ _2\"></span>videnden van ov<span class=\"_ _2\"></span>erige beleggingen - 0,8  0,8  - 0,0  0,0  Interest<span class=\"_ _2\"></span>opbrengsten - 9,8  9,8  - 0,9  0,9  Kosten ver<span class=\"_ _2\"></span>bonden met het a<span class=\"_ _2\"></span>fwikkelen van de verdisc<span class=\"_ _2\"></span>onteringsimpact v<span class=\"_ _2\"></span>an voorzieningen 24<span class=\"ls0\"> </span>-2,8  - -2,8  -1,1  - -1,1  Netto i<span class=\"_ _2\"></span>nterest(kosten)/op<span class=\"_ _2\"></span>brengsten op pensioenv<span class=\"_ _2\"></span>orderingen/ (ve<span class=\"_ _2\"></span>rplichtingen) 23<span class=\"ls0\"> </span>-1,3  0,6  -0,7  -0,4  0,2  -0,2  Winst op de<span class=\"_ _2\"></span> verkoop van d<span class=\"_ _2\"></span>e Rieter Holding Ag aandel<span class=\"_ _2\"></span>en  14<span class=\"ls0\"> </span>- 11,3  11,3  - - 0,0  Niet gere<span class=\"_ _2\"></span>aliseerde winste<span class=\"_ _2\"></span>n/(verliezen) op bel<span class=\"_ _2\"></span>eggingen in aandelen  <span class=\"lsf\">14</span> -0,5  - -0,5  - - 0,0  Netto wi<span class=\"_ _2\"></span>sselkoerswinste<span class=\"_ _2\"></span>n/(verliezen) (incl<span class=\"_ _2\"></span>usief herwaarder<span class=\"_ _2\"></span>ing aan re\u00eble waarde<span class=\"_ _2\"></span> en realisat<span class=\"_ _2\"></span>ie van afgeleide<span class=\"_ _2\"></span> financi\u00eble instrument<span class=\"_ _2\"></span>en) -30,1  15,3  -14,8  -31,0  36,4  5,4  Netto o<span class=\"_ _2\"></span>verige financierings(k<span class=\"_ _2\"></span>osten)/opbrengste<span class=\"_ _2\"></span>n -2,5  2,3  -0,1  -1,8  0,2  -1,5  Totaal -43,8  40,2  -3,6  -41,5  37,8  -3,8  De <span class=\"_ _50\"></span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>-6,6 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-7,2 <span class=\"_ _50\"></span>miljoen EUR) <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>bestaan <span class=\"_ _1d\"> </span>voornamelijk <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>interestkosten <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>obligatie, <span class=\"_ _29\"> </span>uitge<span class=\"_ _2\"></span>geven <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2015, <span class=\"_ _29\"> </span>de interestkosten<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>lening <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>T-Power <span class=\"_ _3a\"> </span>nv <span class=\"_ _3a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>leaseschulden <span class=\"_ _3a\"> </span>(in overeenstem<span class=\"_ _2\"></span>ming met IFRS 16 <span class=\"ff4\">Leaseover<span class=\"_ _2\"></span>eenkomsten<span class=\"ff2\">).  </span></span>De <span class=\"_ _31\"> </span>uitstroom <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>geldmiddelen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>betaalde <span class=\"_ _32\"></span>interesten <span class=\"_ _32\"></span>bedroeg <span class=\"_ _31\"> </span>-10,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>(2022: <span class=\"_ _31\"> </span>-13,8 miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>bevat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>interesten <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>openstaande <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>-7,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR (2022: -9,3 miljoen EUR) en betalingen<span class=\"_ _2\"></span> (<span class=\"_ _0\"></span>-3,3 miljoen EUR) van ter<span class=\"_ _2\"></span>mijncontracten van T-Power op hun vervaldatum (20<span class=\"_ _2\"></span>22: -4,4 miljoen E<span class=\"_ _2\"></span>UR). Hogere <span class=\"_ _32\"></span>interestopbrengs<span class=\"_ _2\"></span>ten <span class=\"_ _32\"></span>(9,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>tegenover <span class=\"_ _25\"></span>slechts <span class=\"_ _32\"></span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _25\"></span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2022) konden <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>worden <span class=\"_ _56\"></span>dankzij <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>marktrente <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>hoger <span class=\"_ _26\"></span>gemiddeld <span class=\"_ _26\"></span>uitstaand saldo van <span class=\"_ _0\"></span>geldmiddelen en kasequival<span class=\"_ _2\"></span>enten en <span class=\"_ _0\"></span>langetermijninv<span class=\"_ _2\"></span>esteringen in <span class=\"_ _0\"></span>2023 in vergelijking met 2022.  De <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>verkocht <span class=\"_ _2\"></span>654.000 <span class=\"_ _56\"></span>Riete<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>Holding <span class=\"_ _2\"></span>Ag <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>voor e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>80,7 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR,<span class=\"_ _2\"></span> wat <span class=\"_ _1c\"></span>resulteerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>winst <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>+11,3 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>investering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Rieter <span class=\"_ _1c\"></span>Holding <span class=\"_ _0\"></span>Ag bestaat <span class=\"_ _35\"> </span>uit <span class=\"_ _28\"> </span>54.262 <span class=\"_ _35\"> </span>aandelen <span class=\"_ _35\"> </span>(toelichting <span class=\"_ _28\"> </span>14 <span class=\"_ _35\"> </span>- <span class=\"_ _35\"> </span>Deelnemingen <span class=\"_ _35\"> </span>opge<span class=\"_ _2\"></span>nomen <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode, <span class=\"_ _24\"> </span>overige <span class=\"_ _22\"> </span>beleggingen <span class=\"_ _24\"> </span>en <span class=\"_ _23\"> </span>garanties). <span class=\"_ _24\"> </span>Deze <span class=\"_ _22\"> </span>investering <span class=\"_ _24\"> </span>werd geherwaardeerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>2023, <span class=\"_ _0\"></span>wat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>-0,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 (de re\u00eble waarde <span class=\"_ _2\"></span>wordt voorgesteld als ni<span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eau 1 in de re\u00eble waard<span class=\"_ _2\"></span>e hi\u00ebrarchie).<span class=\"_ _2\"></span> De  n<span class=\"_ _2\"></span>etto <span class=\"_ _1b\"> </span>wisselkoersverlie<span class=\"_ _2\"></span>zen <span class=\"_ _1b\"> </span>(-14,8  milj<span class=\"_ _2\"></span>oen  EUR)<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>worden <span class=\"_ _1b\"> </span>hoofdzakelijk <span class=\"_ _1e\"> </span>verklaard <span class=\"_ _1b\"> </span>door  de <span class=\"_ _1e\"> </span>niet-<span class=\"_ _6d\"> </span>gerealiseerde <span class=\"_ _1d\"> </span>wisselkoers<span class=\"_ _2\"></span>verliezen <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>intragro<span class=\"_ _2\"></span>epsleningen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>geld<span class=\"_ _2\"></span>middelen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>kasequivalenten (voornamelijk <span class=\"_ _26\"></span>in USD), d<span class=\"_ _2\"></span>ie <span class=\"_ _2\"></span>niet ing<span class=\"_ _2\"></span>edekt <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>en w<span class=\"_ _2\"></span>elke be\u00efn<span class=\"_ _2\"></span>vloed werden <span class=\"_ _26\"></span>door de <span class=\"_ _2\"></span>verzwakking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>USD <span class=\"_ _25\"></span>tegenover <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>EUR <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>-4%). <span class=\"_ _25\"></span>We <span class=\"_ _32\"></span>verwijzen <span class=\"_ _25\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _25\"></span>26 <span class=\"_ _31\"></span>- <span class=\"_ _32\"></span>Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _25\"></span>instrumenten <span class=\"_ _32\"></span>voor verdere informa<span class=\"_ _2\"></span>tie betreffende de bl<span class=\"_ _2\"></span>ootstelling van d<span class=\"_ _2\"></span>e groep aan he<span class=\"_ _2\"></span>t wisselkoersrisico.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "9.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Financieringsko<span class=\"_ _2\"></span>sten en -opbrengsten<span class=\"_ _2\"></span> </span></span>De netto financieringskost<span class=\"_ _2\"></span>en en <span class=\"_ _0\"></span>-opbrengsten bedrag<span class=\"_ _2\"></span>en -3,6 miljoen EUR in 2023, in vergelijking met -3,8 miljoen EUR in<span class=\"_ _2\"></span> 2022 en o<span class=\"_ _2\"></span>mvatten volgende el<span class=\"_ _2\"></span>ementen: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)                                                                      <span class=\"ls33\">  </span>toelichting Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Interest<span class=\"_ _2\"></span>kosten op financi\u00ebl<span class=\"_ _2\"></span>e schulden gewaardeer<span class=\"_ _2\"></span>d aan afgeschrev<span class=\"_ _2\"></span>en kostprijs -6,6  - -6,6  -7,2  - -7,2  Ontvangen di<span class=\"_ _2\"></span>videnden van ov<span class=\"_ _2\"></span>erige beleggingen - 0,8  0,8  - 0,0  0,0  Interest<span class=\"_ _2\"></span>opbrengsten - 9,8  9,8  - 0,9  0,9  Kosten ver<span class=\"_ _2\"></span>bonden met het a<span class=\"_ _2\"></span>fwikkelen van de verdisc<span class=\"_ _2\"></span>onteringsimpact v<span class=\"_ _2\"></span>an voorzieningen 24<span class=\"ls0\"> </span>-2,8  - -2,8  -1,1  - -1,1  Netto i<span class=\"_ _2\"></span>nterest(kosten)/op<span class=\"_ _2\"></span>brengsten op pensioenv<span class=\"_ _2\"></span>orderingen/ (ve<span class=\"_ _2\"></span>rplichtingen) 23<span class=\"ls0\"> </span>-1,3  0,6  -0,7  -0,4  0,2  -0,2  Winst op de<span class=\"_ _2\"></span> verkoop van d<span class=\"_ _2\"></span>e Rieter Holding Ag aandel<span class=\"_ _2\"></span>en  14<span class=\"ls0\"> </span>- 11,3  11,3  - - 0,0  Niet gere<span class=\"_ _2\"></span>aliseerde winste<span class=\"_ _2\"></span>n/(verliezen) op bel<span class=\"_ _2\"></span>eggingen in aandelen  <span class=\"lsf\">14</span> -0,5  - -0,5  - - 0,0  Netto wi<span class=\"_ _2\"></span>sselkoerswinste<span class=\"_ _2\"></span>n/(verliezen) (incl<span class=\"_ _2\"></span>usief herwaarder<span class=\"_ _2\"></span>ing aan re\u00eble waarde<span class=\"_ _2\"></span> en realisat<span class=\"_ _2\"></span>ie van afgeleide<span class=\"_ _2\"></span> financi\u00eble instrument<span class=\"_ _2\"></span>en) -30,1  15,3  -14,8  -31,0  36,4  5,4  Netto o<span class=\"_ _2\"></span>verige financierings(k<span class=\"_ _2\"></span>osten)/opbrengste<span class=\"_ _2\"></span>n -2,5  2,3  -0,1  -1,8  0,2  -1,5  Totaal -43,8  40,2  -3,6  -41,5  37,8  -3,8  De <span class=\"_ _50\"></span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>-6,6 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-7,2 <span class=\"_ _50\"></span>miljoen EUR) <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>bestaan <span class=\"_ _1d\"> </span>voornamelijk <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>interestkosten <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>obligatie, <span class=\"_ _29\"> </span>uitge<span class=\"_ _2\"></span>geven <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2015, <span class=\"_ _29\"> </span>de interestkosten<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>lening <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>T-Power <span class=\"_ _3a\"> </span>nv <span class=\"_ _3a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>leaseschulden <span class=\"_ _3a\"> </span>(in overeenstem<span class=\"_ _2\"></span>ming met IFRS 16 <span class=\"ff4\">Leaseover<span class=\"_ _2\"></span>eenkomsten<span class=\"ff2\">).  </span></span>De <span class=\"_ _31\"> </span>uitstroom <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>geldmiddelen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>betaalde <span class=\"_ _32\"></span>interesten <span class=\"_ _32\"></span>bedroeg <span class=\"_ _31\"> </span>-10,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>(2022: <span class=\"_ _31\"> </span>-13,8 miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>bevat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>interesten <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>openstaande <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>-7,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR (2022: -9,3 miljoen EUR) en betalingen<span class=\"_ _2\"></span> (<span class=\"_ _0\"></span>-3,3 miljoen EUR) van ter<span class=\"_ _2\"></span>mijncontracten van T-Power op hun vervaldatum (20<span class=\"_ _2\"></span>22: -4,4 miljoen E<span class=\"_ _2\"></span>UR). Hogere <span class=\"_ _32\"></span>interestopbrengs<span class=\"_ _2\"></span>ten <span class=\"_ _32\"></span>(9,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>tegenover <span class=\"_ _25\"></span>slechts <span class=\"_ _32\"></span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _25\"></span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2022) konden <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>worden <span class=\"_ _56\"></span>dankzij <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>marktrente <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>hoger <span class=\"_ _26\"></span>gemiddeld <span class=\"_ _26\"></span>uitstaand saldo van <span class=\"_ _0\"></span>geldmiddelen en kasequival<span class=\"_ _2\"></span>enten en <span class=\"_ _0\"></span>langetermijninv<span class=\"_ _2\"></span>esteringen in <span class=\"_ _0\"></span>2023 in vergelijking met 2022.  De <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>verkocht <span class=\"_ _2\"></span>654.000 <span class=\"_ _56\"></span>Riete<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>Holding <span class=\"_ _2\"></span>Ag <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>voor e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>80,7 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR,<span class=\"_ _2\"></span> wat <span class=\"_ _1c\"></span>resulteerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>winst <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>+11,3 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>investering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Rieter <span class=\"_ _1c\"></span>Holding <span class=\"_ _0\"></span>Ag bestaat <span class=\"_ _35\"> </span>uit <span class=\"_ _28\"> </span>54.262 <span class=\"_ _35\"> </span>aandelen <span class=\"_ _35\"> </span>(toelichting <span class=\"_ _28\"> </span>14 <span class=\"_ _35\"> </span>- <span class=\"_ _35\"> </span>Deelnemingen <span class=\"_ _35\"> </span>opge<span class=\"_ _2\"></span>nomen <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode, <span class=\"_ _24\"> </span>overige <span class=\"_ _22\"> </span>beleggingen <span class=\"_ _24\"> </span>en <span class=\"_ _23\"> </span>garanties). <span class=\"_ _24\"> </span>Deze <span class=\"_ _22\"> </span>investering <span class=\"_ _24\"> </span>werd geherwaardeerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>2023, <span class=\"_ _0\"></span>wat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>-0,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 (de re\u00eble waarde <span class=\"_ _2\"></span>wordt voorgesteld als ni<span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eau 1 in de re\u00eble waard<span class=\"_ _2\"></span>e hi\u00ebrarchie).<span class=\"_ _2\"></span> De  n<span class=\"_ _2\"></span>etto <span class=\"_ _1b\"> </span>wisselkoersverlie<span class=\"_ _2\"></span>zen <span class=\"_ _1b\"> </span>(-14,8  milj<span class=\"_ _2\"></span>oen  EUR)<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>worden <span class=\"_ _1b\"> </span>hoofdzakelijk <span class=\"_ _1e\"> </span>verklaard <span class=\"_ _1b\"> </span>door  de <span class=\"_ _1e\"> </span>niet-<span class=\"_ _6d\"> </span>gerealiseerde <span class=\"_ _1d\"> </span>wisselkoers<span class=\"_ _2\"></span>verliezen <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>intragro<span class=\"_ _2\"></span>epsleningen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>geld<span class=\"_ _2\"></span>middelen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>kasequivalenten (voornamelijk <span class=\"_ _26\"></span>in USD), d<span class=\"_ _2\"></span>ie <span class=\"_ _2\"></span>niet ing<span class=\"_ _2\"></span>edekt <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>en w<span class=\"_ _2\"></span>elke be\u00efn<span class=\"_ _2\"></span>vloed werden <span class=\"_ _26\"></span>door de <span class=\"_ _2\"></span>verzwakking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>USD <span class=\"_ _25\"></span>tegenover <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>EUR <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>-4%). <span class=\"_ _25\"></span>We <span class=\"_ _32\"></span>verwijzen <span class=\"_ _25\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _25\"></span>26 <span class=\"_ _31\"></span>- <span class=\"_ _32\"></span>Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _25\"></span>instrumenten <span class=\"_ _32\"></span>voor verdere informa<span class=\"_ _2\"></span>tie betreffende de bl<span class=\"_ _2\"></span>ootstelling van d<span class=\"_ _2\"></span>e groep aan he<span class=\"_ _2\"></span>t wisselkoersrisico.<span class=\"_ _6d\"> </span><div class=\"c w2 h0 gs36f\"><div class=\"t m0 x3 h2 y11e4 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h9 yea8 ff1 fs1 fc0 sc0 ls0 ws0\">Interestrisico<span class=\"_ _2\"></span> </div><div class=\"t m0 x3 h2 y74b ff2 fs1 fc0 sc0 ls0 ws0\">Schommelingen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>interestvoeten <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>de in<span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>restopbreng<span class=\"_ _2\"></span>sten <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-kosten <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>rentedragende<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>activa </div><div class=\"t m0 x3 h2 y74c ff2 fs1 fc0 sc0 ls0 ws0\">en <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>vari\u00ebren. <span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>vendien <span class=\"_ _1c\"></span>kunnen <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>schommelingen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>marktwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>bepaalde </div><div class=\"t m0 x3 h2 y7d6 ff2 fs1 fc0 sc0 ls0 ws0\">financi\u00eble activa,<span class=\"_ _2\"></span> schulden en instrum<span class=\"_ _2\"></span>enten be\u00efnvloed<span class=\"_ _2\"></span>en. </div><div class=\"t m0 x3 h2 y10da ff2 fs1 fc0 sc0 ls0 ws0\">Op rapporteringsda<span class=\"_ _2\"></span>tum waren de ren<span class=\"_ _2\"></span>tedragende financi\u00eble in<span class=\"_ _2\"></span>strumenten <span class=\"_ _2\"></span>van de groep de volgend<span class=\"_ _2\"></span>e: </div><div class=\"t m0 x3 h2 y109c ff2 fs1 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w256 h86 gs370\"><div class=\"t m0 x7 h2b ybf ff2 fs7 fc1 sc0 ls0 ws0\">(Miljoen EUR)<span class=\"fc8\"> </span></div></div><div class=\"c w1b6 h86 gs371\"><div class=\"t m0 x1e h2b ybf ff2 fs7 fc1 sc0 ls0 ws0\">toelichting<span class=\"fc8\"> </span></div></div><div class=\"c w203 h86 gs372\"><div class=\"t m0 x63 h2b y9ed ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w257 h86 gs373\"><div class=\"t m0 x63 h2b y9ed ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w256 h27 gs374\"><div class=\"t m0 x7 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Vastrentende financi<span class=\"_ _2\"></span>\u00eble instru<span class=\"_ _2\"></span>menten </div></div><div class=\"c w256 h24 gs375\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en </div></div><div class=\"c w1b6 h24 gs376\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">18<span class=\"ls0\"> </span></div></div><div class=\"c w203 h24 gs377\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">47,8 </div></div><div class=\"c w204 h24 gs378\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">92,0 </div></div><div class=\"c w256 ha6 gs379\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Langetermijni<span class=\"_ _2\"></span>nvesteringen </div></div><div class=\"c w1b6 ha6 gs37a\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">18<span class=\"ls0\"> </span></div></div><div class=\"c w203 ha6 gs37b\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">70,0 </div></div><div class=\"c w204 ha6 gs37c\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">50,0 </div></div><div class=\"c w256 h27 gs37d\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Financi\u00ebl<span class=\"_ _2\"></span>e schulden </div></div><div class=\"c w1b6 h27 gs37e\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w203 h27 gs37f\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">169,3 </div></div><div class=\"c w204 h27 gs380\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">175,4 </div></div><div class=\"c w256 h24 gs381\"><div class=\"t m0 x7 h10 y137 ff1 fs4 fc0 sc0 ls0 ws0\">Financi\u00eble instru<span class=\"_ _2\"></span>menten met een <span class=\"_ _2\"></span>variabele rentevo<span class=\"_ _2\"></span>et </div></div><div class=\"c w256 h24 gs382\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en </div></div><div class=\"c w1b6 h24 gs383\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">18<span class=\"ls0\"> </span></div></div><div class=\"c w203 h24 gs384\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">129,2 </div></div><div class=\"c w204 h24 gs385\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">64,1 </div></div><div class=\"c w256 h27 gs386\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Financi\u00ebl<span class=\"_ _2\"></span>e schulden </div></div><div class=\"c w1b6 h27 gs387\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w203 h27 gs388\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">67,4 </div></div><div class=\"c w204 h27 gs389\"><div class=\"t m0 x6b h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">90,1 </div></div><div class=\"c w256 h27 gs38a\"><div class=\"t m0 x7 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen </div></div><div class=\"c w1b6 h27 gs38b\"><div class=\"t m0 x63 h6 y137 ff2 fs4 fc0 sc0 lsf ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w203 h27 gs38c\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w204 h27 gs38d\"><div class=\"t m0 x32 h6 y137 ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w2 h0 gs36f\"><div class=\"t m0 x3 h2 y11ec ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h2 y313 ff2 fs1 fc0 sc0 ls0 ws0\">De <span class=\"_ _27\"> </span>financi\u00eble <span class=\"_ _20\"> </span>schulden <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _27\"> </span>een <span class=\"_ _20\"> </span>variabele <span class=\"_ _27\"> </span>rentevoet<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>hebben <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>langlopend<span class=\"_ _2\"></span>e </div><div class=\"t m0 x3 h2 y314 ff2 fs1 fc0 sc0 ls0 ws0\">kredietfaciliteit<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>T-Power nv. <span class=\"_ _26\"></span>De daling in <span class=\"_ _2\"></span>vergelijkin<span class=\"_ _2\"></span>g met <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>orig jaar <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>worden do<span class=\"_ _2\"></span>or de </div><div class=\"t m0 x3 h2 y315 ff2 fs1 fc0 sc0 ls0 ws0\">jaarlijkse  kapitaalaflossin<span class=\"_ _2\"></span>gen  (25,7  miljoen  EUR).  Het  nog  openstaand  saldo  van  de  T-Power  nv<span class=\"_ _2\"></span> </div><div class=\"t m0 x3 h2 y316 ff2 fs1 fc0 sc0 ls0 ws0\">langlopende <span class=\"_ _25\"></span>kredietfacili<span class=\"_ _2\"></span>teit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>64,3 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _25\"></span>(2022: <span class=\"_ _25\"></span>90,1 <span class=\"_ _25\"></span>miljoen </div><div class=\"t m0 x3 h2 y11ed ff2 fs1 fc0 sc0 ls0 ws0\">EUR). Ongeveer 80% van<span class=\"_ _2\"></span> de lening is ingedekt d<span class=\"_ _2\"></span>oor middel van een reeks interes<span class=\"_ _2\"></span>tswaps (de EURIBOR<span class=\"_ _2\"></span> </div><div class=\"t m0 x3 h2 y1070 ff2 fs1 fc0 sc0 ls0 ws0\">werd vastgezet aan <span class=\"_ _2\"></span>5,6% per jaar). </div><div class=\"t m0 x3 h2 y319 ff2 fs1 fc0 sc0 ls0 ws0\">Bewegingen in d<span class=\"_ _2\"></span>e rentevoeten zoud<span class=\"_ _2\"></span>en bijgevolg ge<span class=\"_ _2\"></span>en significante i<span class=\"_ _2\"></span>mpact hebben<span class=\"_ _2\"></span> op de kasstroom <span class=\"_ _2\"></span>of </div><div class=\"t m0 x3 h2 y11ee ff2 fs1 fc0 sc0 ls0 ws0\">het resultaat van de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep. </div><div class=\"t m0 x3 h15 y7c ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h15 y1050 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h15 y11ef ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h15 yf0c ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h15 y11f0 ff2 fs0 fc0 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "9.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Financieringsko<span class=\"_ _2\"></span>sten en -opbrengsten<span class=\"_ _2\"></span> </span></span>De netto financieringskost<span class=\"_ _2\"></span>en en <span class=\"_ _0\"></span>-opbrengsten bedrag<span class=\"_ _2\"></span>en -3,6 miljoen EUR in 2023, in vergelijking met -3,8 miljoen EUR in<span class=\"_ _2\"></span> 2022 en o<span class=\"_ _2\"></span>mvatten volgende el<span class=\"_ _2\"></span>ementen: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)                                                                      <span class=\"ls33\">  </span>toelichting Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Interest<span class=\"_ _2\"></span>kosten op financi\u00ebl<span class=\"_ _2\"></span>e schulden gewaardeer<span class=\"_ _2\"></span>d aan afgeschrev<span class=\"_ _2\"></span>en kostprijs -6,6  - -6,6  -7,2  - -7,2  Ontvangen di<span class=\"_ _2\"></span>videnden van ov<span class=\"_ _2\"></span>erige beleggingen - 0,8  0,8  - 0,0  0,0  Interest<span class=\"_ _2\"></span>opbrengsten - 9,8  9,8  - 0,9  0,9  Kosten ver<span class=\"_ _2\"></span>bonden met het a<span class=\"_ _2\"></span>fwikkelen van de verdisc<span class=\"_ _2\"></span>onteringsimpact v<span class=\"_ _2\"></span>an voorzieningen 24<span class=\"ls0\"> </span>-2,8  - -2,8  -1,1  - -1,1  Netto i<span class=\"_ _2\"></span>nterest(kosten)/op<span class=\"_ _2\"></span>brengsten op pensioenv<span class=\"_ _2\"></span>orderingen/ (ve<span class=\"_ _2\"></span>rplichtingen) 23<span class=\"ls0\"> </span>-1,3  0,6  -0,7  -0,4  0,2  -0,2  Winst op de<span class=\"_ _2\"></span> verkoop van d<span class=\"_ _2\"></span>e Rieter Holding Ag aandel<span class=\"_ _2\"></span>en  14<span class=\"ls0\"> </span>- 11,3  11,3  - - 0,0  Niet gere<span class=\"_ _2\"></span>aliseerde winste<span class=\"_ _2\"></span>n/(verliezen) op bel<span class=\"_ _2\"></span>eggingen in aandelen  <span class=\"lsf\">14</span> -0,5  - -0,5  - - 0,0  Netto wi<span class=\"_ _2\"></span>sselkoerswinste<span class=\"_ _2\"></span>n/(verliezen) (incl<span class=\"_ _2\"></span>usief herwaarder<span class=\"_ _2\"></span>ing aan re\u00eble waarde<span class=\"_ _2\"></span> en realisat<span class=\"_ _2\"></span>ie van afgeleide<span class=\"_ _2\"></span> financi\u00eble instrument<span class=\"_ _2\"></span>en) -30,1  15,3  -14,8  -31,0  36,4  5,4  Netto o<span class=\"_ _2\"></span>verige financierings(k<span class=\"_ _2\"></span>osten)/opbrengste<span class=\"_ _2\"></span>n -2,5  2,3  -0,1  -1,8  0,2  -1,5  Totaal -43,8  40,2  -3,6  -41,5  37,8  -3,8  De <span class=\"_ _50\"></span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>-6,6 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-7,2 <span class=\"_ _50\"></span>miljoen EUR) <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>bestaan <span class=\"_ _1d\"> </span>voornamelijk <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>interestkosten <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>obligatie, <span class=\"_ _29\"> </span>uitge<span class=\"_ _2\"></span>geven <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2015, <span class=\"_ _29\"> </span>de interestkosten<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>lening <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>T-Power <span class=\"_ _3a\"> </span>nv <span class=\"_ _3a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>leaseschulden <span class=\"_ _3a\"> </span>(in overeenstem<span class=\"_ _2\"></span>ming met IFRS 16 <span class=\"ff4\">Leaseover<span class=\"_ _2\"></span>eenkomsten<span class=\"ff2\">).  </span></span>De <span class=\"_ _31\"> </span>uitstroom <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>geldmiddelen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>betaalde <span class=\"_ _32\"></span>interesten <span class=\"_ _32\"></span>bedroeg <span class=\"_ _31\"> </span>-10,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>(2022: <span class=\"_ _31\"> </span>-13,8 miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>bevat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>interesten <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>openstaande <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>-7,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR (2022: -9,3 miljoen EUR) en betalingen<span class=\"_ _2\"></span> (<span class=\"_ _0\"></span>-3,3 miljoen EUR) van ter<span class=\"_ _2\"></span>mijncontracten van T-Power op hun vervaldatum (20<span class=\"_ _2\"></span>22: -4,4 miljoen E<span class=\"_ _2\"></span>UR). Hogere <span class=\"_ _32\"></span>interestopbrengs<span class=\"_ _2\"></span>ten <span class=\"_ _32\"></span>(9,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>tegenover <span class=\"_ _25\"></span>slechts <span class=\"_ _32\"></span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _25\"></span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2022) konden <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>worden <span class=\"_ _56\"></span>dankzij <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>marktrente <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>hoger <span class=\"_ _26\"></span>gemiddeld <span class=\"_ _26\"></span>uitstaand saldo van <span class=\"_ _0\"></span>geldmiddelen en kasequival<span class=\"_ _2\"></span>enten en <span class=\"_ _0\"></span>langetermijninv<span class=\"_ _2\"></span>esteringen in <span class=\"_ _0\"></span>2023 in vergelijking met 2022.  De <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>verkocht <span class=\"_ _2\"></span>654.000 <span class=\"_ _56\"></span>Riete<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>Holding <span class=\"_ _2\"></span>Ag <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>voor e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>80,7 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR,<span class=\"_ _2\"></span> wat <span class=\"_ _1c\"></span>resulteerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>winst <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>+11,3 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>investering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Rieter <span class=\"_ _1c\"></span>Holding <span class=\"_ _0\"></span>Ag bestaat <span class=\"_ _35\"> </span>uit <span class=\"_ _28\"> </span>54.262 <span class=\"_ _35\"> </span>aandelen <span class=\"_ _35\"> </span>(toelichting <span class=\"_ _28\"> </span>14 <span class=\"_ _35\"> </span>- <span class=\"_ _35\"> </span>Deelnemingen <span class=\"_ _35\"> </span>opge<span class=\"_ _2\"></span>nomen <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode, <span class=\"_ _24\"> </span>overige <span class=\"_ _22\"> </span>beleggingen <span class=\"_ _24\"> </span>en <span class=\"_ _23\"> </span>garanties). <span class=\"_ _24\"> </span>Deze <span class=\"_ _22\"> </span>investering <span class=\"_ _24\"> </span>werd geherwaardeerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>2023, <span class=\"_ _0\"></span>wat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>-0,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 (de re\u00eble waarde <span class=\"_ _2\"></span>wordt voorgesteld als ni<span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eau 1 in de re\u00eble waard<span class=\"_ _2\"></span>e hi\u00ebrarchie).<span class=\"_ _2\"></span> De  n<span class=\"_ _2\"></span>etto <span class=\"_ _1b\"> </span>wisselkoersverlie<span class=\"_ _2\"></span>zen <span class=\"_ _1b\"> </span>(-14,8  milj<span class=\"_ _2\"></span>oen  EUR)<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>worden <span class=\"_ _1b\"> </span>hoofdzakelijk <span class=\"_ _1e\"> </span>verklaard <span class=\"_ _1b\"> </span>door  de <span class=\"_ _1e\"> </span>niet-<span class=\"_ _6d\"> </span>gerealiseerde <span class=\"_ _1d\"> </span>wisselkoers<span class=\"_ _2\"></span>verliezen <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>intragro<span class=\"_ _2\"></span>epsleningen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>geld<span class=\"_ _2\"></span>middelen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>kasequivalenten (voornamelijk <span class=\"_ _26\"></span>in USD), d<span class=\"_ _2\"></span>ie <span class=\"_ _2\"></span>niet ing<span class=\"_ _2\"></span>edekt <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>en w<span class=\"_ _2\"></span>elke be\u00efn<span class=\"_ _2\"></span>vloed werden <span class=\"_ _26\"></span>door de <span class=\"_ _2\"></span>verzwakking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>USD <span class=\"_ _25\"></span>tegenover <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>EUR <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>-4%). <span class=\"_ _25\"></span>We <span class=\"_ _32\"></span>verwijzen <span class=\"_ _25\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _25\"></span>26 <span class=\"_ _31\"></span>- <span class=\"_ _32\"></span>Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _25\"></span>instrumenten <span class=\"_ _32\"></span>voor verdere informa<span class=\"_ _2\"></span>tie betreffende de bl<span class=\"_ _2\"></span>ootstelling van d<span class=\"_ _2\"></span>e groep aan he<span class=\"_ _2\"></span>t wisselkoersrisico.<span class=\"_ _6d\"> </span>Interestrisico<span class=\"_ _2\"></span> Schommelingen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>interestvoeten <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>de in<span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>restopbreng<span class=\"_ _2\"></span>sten <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-kosten <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>rentedragende<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>activa en <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>vari\u00ebren. <span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>vendien <span class=\"_ _1c\"></span>kunnen <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>schommelingen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>marktwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>bepaalde financi\u00eble activa,<span class=\"_ _2\"></span> schulden en instrum<span class=\"_ _2\"></span>enten be\u00efnvloed<span class=\"_ _2\"></span>en. Op rapporteringsda<span class=\"_ _2\"></span>tum waren de ren<span class=\"_ _2\"></span>tedragende financi\u00eble in<span class=\"_ _2\"></span>strumenten <span class=\"_ _2\"></span>van de groep de volgend<span class=\"_ _2\"></span>e: (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vastrentende financi<span class=\"_ _2\"></span>\u00eble instru<span class=\"_ _2\"></span>menten Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>47,8 92,0 Langetermijni<span class=\"_ _2\"></span>nvesteringen 18<span class=\"ls0\"> </span>70,0 50,0 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>169,3 175,4 Financi\u00eble instru<span class=\"_ _2\"></span>menten met een <span class=\"_ _2\"></span>variabele rentevo<span class=\"_ _2\"></span>et Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>129,2 64,1 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>67,4 90,1 Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22<span class=\"ls0\"> </span>0,1  0,1  De <span class=\"_ _27\"> </span>financi\u00eble <span class=\"_ _20\"> </span>schulden <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _27\"> </span>een <span class=\"_ _20\"> </span>variabele <span class=\"_ _27\"> </span>rentevoet<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>hebben <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>langlopend<span class=\"_ _2\"></span>e kredietfaciliteit<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>T-Power nv. <span class=\"_ _26\"></span>De daling in <span class=\"_ _2\"></span>vergelijkin<span class=\"_ _2\"></span>g met <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>orig jaar <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>worden do<span class=\"_ _2\"></span>or de jaarlijkse  kapitaalaflossin<span class=\"_ _2\"></span>gen  (25,7  miljoen  EUR).  Het  nog  openstaand  saldo  van  de  T-Power  nv<span class=\"_ _2\"></span> langlopende <span class=\"_ _25\"></span>kredietfacili<span class=\"_ _2\"></span>teit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>64,3 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _25\"></span>(2022: <span class=\"_ _25\"></span>90,1 <span class=\"_ _25\"></span>miljoen EUR). Ongeveer 80% van<span class=\"_ _2\"></span> de lening is ingedekt d<span class=\"_ _2\"></span>oor middel van een reeks interes<span class=\"_ _2\"></span>tswaps (de EURIBOR<span class=\"_ _2\"></span> werd vastgezet aan <span class=\"_ _2\"></span>5,6% per jaar). Bewegingen in d<span class=\"_ _2\"></span>e rentevoeten zoud<span class=\"_ _2\"></span>en bijgevolg ge<span class=\"_ _2\"></span>en significante i<span class=\"_ _2\"></span>mpact hebben<span class=\"_ _2\"></span> op de kasstroom <span class=\"_ _2\"></span>of het resultaat van de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "9.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Financieringsko<span class=\"_ _2\"></span>sten en -opbrengsten<span class=\"_ _2\"></span> </span></span>De netto financieringskost<span class=\"_ _2\"></span>en en <span class=\"_ _0\"></span>-opbrengsten bedrag<span class=\"_ _2\"></span>en -3,6 miljoen EUR in 2023, in vergelijking met -3,8 miljoen EUR in<span class=\"_ _2\"></span> 2022 en o<span class=\"_ _2\"></span>mvatten volgende el<span class=\"_ _2\"></span>ementen: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)                                                                      <span class=\"ls33\">  </span>toelichting Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Interest<span class=\"_ _2\"></span>kosten op financi\u00ebl<span class=\"_ _2\"></span>e schulden gewaardeer<span class=\"_ _2\"></span>d aan afgeschrev<span class=\"_ _2\"></span>en kostprijs -6,6  - -6,6  -7,2  - -7,2  Ontvangen di<span class=\"_ _2\"></span>videnden van ov<span class=\"_ _2\"></span>erige beleggingen - 0,8  0,8  - 0,0  0,0  Interest<span class=\"_ _2\"></span>opbrengsten - 9,8  9,8  - 0,9  0,9  Kosten ver<span class=\"_ _2\"></span>bonden met het a<span class=\"_ _2\"></span>fwikkelen van de verdisc<span class=\"_ _2\"></span>onteringsimpact v<span class=\"_ _2\"></span>an voorzieningen 24<span class=\"ls0\"> </span>-2,8  - -2,8  -1,1  - -1,1  Netto i<span class=\"_ _2\"></span>nterest(kosten)/op<span class=\"_ _2\"></span>brengsten op pensioenv<span class=\"_ _2\"></span>orderingen/ (ve<span class=\"_ _2\"></span>rplichtingen) 23<span class=\"ls0\"> </span>-1,3  0,6  -0,7  -0,4  0,2  -0,2  Winst op de<span class=\"_ _2\"></span> verkoop van d<span class=\"_ _2\"></span>e Rieter Holding Ag aandel<span class=\"_ _2\"></span>en  14<span class=\"ls0\"> </span>- 11,3  11,3  - - 0,0  Niet gere<span class=\"_ _2\"></span>aliseerde winste<span class=\"_ _2\"></span>n/(verliezen) op bel<span class=\"_ _2\"></span>eggingen in aandelen  <span class=\"lsf\">14</span> -0,5  - -0,5  - - 0,0  Netto wi<span class=\"_ _2\"></span>sselkoerswinste<span class=\"_ _2\"></span>n/(verliezen) (incl<span class=\"_ _2\"></span>usief herwaarder<span class=\"_ _2\"></span>ing aan re\u00eble waarde<span class=\"_ _2\"></span> en realisat<span class=\"_ _2\"></span>ie van afgeleide<span class=\"_ _2\"></span> financi\u00eble instrument<span class=\"_ _2\"></span>en) -30,1  15,3  -14,8  -31,0  36,4  5,4  Netto o<span class=\"_ _2\"></span>verige financierings(k<span class=\"_ _2\"></span>osten)/opbrengste<span class=\"_ _2\"></span>n -2,5  2,3  -0,1  -1,8  0,2  -1,5  Totaal -43,8  40,2  -3,6  -41,5  37,8  -3,8  De <span class=\"_ _50\"></span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>-6,6 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-7,2 <span class=\"_ _50\"></span>miljoen EUR) <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>bestaan <span class=\"_ _1d\"> </span>voornamelijk <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>interestkosten <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>obligatie, <span class=\"_ _29\"> </span>uitge<span class=\"_ _2\"></span>geven <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2015, <span class=\"_ _29\"> </span>de interestkosten<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>lening <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>T-Power <span class=\"_ _3a\"> </span>nv <span class=\"_ _3a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>leaseschulden <span class=\"_ _3a\"> </span>(in overeenstem<span class=\"_ _2\"></span>ming met IFRS 16 <span class=\"ff4\">Leaseover<span class=\"_ _2\"></span>eenkomsten<span class=\"ff2\">).  </span></span>De <span class=\"_ _31\"> </span>uitstroom <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>geldmiddelen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>betaalde <span class=\"_ _32\"></span>interesten <span class=\"_ _32\"></span>bedroeg <span class=\"_ _31\"> </span>-10,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>(2022: <span class=\"_ _31\"> </span>-13,8 miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>bevat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>interesten <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>openstaande <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>-7,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR (2022: -9,3 miljoen EUR) en betalingen<span class=\"_ _2\"></span> (<span class=\"_ _0\"></span>-3,3 miljoen EUR) van ter<span class=\"_ _2\"></span>mijncontracten van T-Power op hun vervaldatum (20<span class=\"_ _2\"></span>22: -4,4 miljoen E<span class=\"_ _2\"></span>UR). Hogere <span class=\"_ _32\"></span>interestopbrengs<span class=\"_ _2\"></span>ten <span class=\"_ _32\"></span>(9,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>tegenover <span class=\"_ _25\"></span>slechts <span class=\"_ _32\"></span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _25\"></span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2022) konden <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>worden <span class=\"_ _56\"></span>dankzij <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>marktrente <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>hoger <span class=\"_ _26\"></span>gemiddeld <span class=\"_ _26\"></span>uitstaand saldo van <span class=\"_ _0\"></span>geldmiddelen en kasequival<span class=\"_ _2\"></span>enten en <span class=\"_ _0\"></span>langetermijninv<span class=\"_ _2\"></span>esteringen in <span class=\"_ _0\"></span>2023 in vergelijking met 2022.  De <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>verkocht <span class=\"_ _2\"></span>654.000 <span class=\"_ _56\"></span>Riete<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>Holding <span class=\"_ _2\"></span>Ag <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>voor e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>80,7 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR,<span class=\"_ _2\"></span> wat <span class=\"_ _1c\"></span>resulteerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>winst <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>+11,3 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>investering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Rieter <span class=\"_ _1c\"></span>Holding <span class=\"_ _0\"></span>Ag bestaat <span class=\"_ _35\"> </span>uit <span class=\"_ _28\"> </span>54.262 <span class=\"_ _35\"> </span>aandelen <span class=\"_ _35\"> </span>(toelichting <span class=\"_ _28\"> </span>14 <span class=\"_ _35\"> </span>- <span class=\"_ _35\"> </span>Deelnemingen <span class=\"_ _35\"> </span>opge<span class=\"_ _2\"></span>nomen <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode, <span class=\"_ _24\"> </span>overige <span class=\"_ _22\"> </span>beleggingen <span class=\"_ _24\"> </span>en <span class=\"_ _23\"> </span>garanties). <span class=\"_ _24\"> </span>Deze <span class=\"_ _22\"> </span>investering <span class=\"_ _24\"> </span>werd geherwaardeerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>2023, <span class=\"_ _0\"></span>wat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>-0,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 (de re\u00eble waarde <span class=\"_ _2\"></span>wordt voorgesteld als ni<span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eau 1 in de re\u00eble waard<span class=\"_ _2\"></span>e hi\u00ebrarchie).<span class=\"_ _2\"></span> De  n<span class=\"_ _2\"></span>etto <span class=\"_ _1b\"> </span>wisselkoersverlie<span class=\"_ _2\"></span>zen <span class=\"_ _1b\"> </span>(-14,8  milj<span class=\"_ _2\"></span>oen  EUR)<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>worden <span class=\"_ _1b\"> </span>hoofdzakelijk <span class=\"_ _1e\"> </span>verklaard <span class=\"_ _1b\"> </span>door  de <span class=\"_ _1e\"> </span>niet-<span class=\"_ _6d\"> </span>gerealiseerde <span class=\"_ _1d\"> </span>wisselkoers<span class=\"_ _2\"></span>verliezen <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>intragro<span class=\"_ _2\"></span>epsleningen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>geld<span class=\"_ _2\"></span>middelen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>kasequivalenten (voornamelijk <span class=\"_ _26\"></span>in USD), d<span class=\"_ _2\"></span>ie <span class=\"_ _2\"></span>niet ing<span class=\"_ _2\"></span>edekt <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>en w<span class=\"_ _2\"></span>elke be\u00efn<span class=\"_ _2\"></span>vloed werden <span class=\"_ _26\"></span>door de <span class=\"_ _2\"></span>verzwakking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>USD <span class=\"_ _25\"></span>tegenover <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>EUR <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>-4%). <span class=\"_ _25\"></span>We <span class=\"_ _32\"></span>verwijzen <span class=\"_ _25\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _25\"></span>26 <span class=\"_ _31\"></span>- <span class=\"_ _32\"></span>Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _25\"></span>instrumenten <span class=\"_ _32\"></span>voor verdere informa<span class=\"_ _2\"></span>tie betreffende de bl<span class=\"_ _2\"></span>ootstelling van d<span class=\"_ _2\"></span>e groep aan he<span class=\"_ _2\"></span>t wisselkoersrisico.<span class=\"_ _6d\"> </span>Interestrisico<span class=\"_ _2\"></span> Schommelingen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>interestvoeten <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>de in<span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>restopbreng<span class=\"_ _2\"></span>sten <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-kosten <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>rentedragende<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>activa en <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>vari\u00ebren. <span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>vendien <span class=\"_ _1c\"></span>kunnen <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>schommelingen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>marktwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>bepaalde financi\u00eble activa,<span class=\"_ _2\"></span> schulden en instrum<span class=\"_ _2\"></span>enten be\u00efnvloed<span class=\"_ _2\"></span>en. Op rapporteringsda<span class=\"_ _2\"></span>tum waren de ren<span class=\"_ _2\"></span>tedragende financi\u00eble in<span class=\"_ _2\"></span>strumenten <span class=\"_ _2\"></span>van de groep de volgend<span class=\"_ _2\"></span>e: (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vastrentende financi<span class=\"_ _2\"></span>\u00eble instru<span class=\"_ _2\"></span>menten Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>47,8 92,0 Langetermijni<span class=\"_ _2\"></span>nvesteringen 18<span class=\"ls0\"> </span>70,0 50,0 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>169,3 175,4 Financi\u00eble instru<span class=\"_ _2\"></span>menten met een <span class=\"_ _2\"></span>variabele rentevo<span class=\"_ _2\"></span>et Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>129,2 64,1 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>67,4 90,1 Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22<span class=\"ls0\"> </span>0,1  0,1  De <span class=\"_ _27\"> </span>financi\u00eble <span class=\"_ _20\"> </span>schulden <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _27\"> </span>een <span class=\"_ _20\"> </span>variabele <span class=\"_ _27\"> </span>rentevoet<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>hebben <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>langlopend<span class=\"_ _2\"></span>e kredietfaciliteit<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>T-Power nv. <span class=\"_ _26\"></span>De daling in <span class=\"_ _2\"></span>vergelijkin<span class=\"_ _2\"></span>g met <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>orig jaar <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>worden do<span class=\"_ _2\"></span>or de jaarlijkse  kapitaalaflossin<span class=\"_ _2\"></span>gen  (25,7  miljoen  EUR).  Het  nog  openstaand  saldo  van  de  T-Power  nv<span class=\"_ _2\"></span> langlopende <span class=\"_ _25\"></span>kredietfacili<span class=\"_ _2\"></span>teit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>64,3 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _25\"></span>(2022: <span class=\"_ _25\"></span>90,1 <span class=\"_ _25\"></span>miljoen EUR). Ongeveer 80% van<span class=\"_ _2\"></span> de lening is ingedekt d<span class=\"_ _2\"></span>oor middel van een reeks interes<span class=\"_ _2\"></span>tswaps (de EURIBOR<span class=\"_ _2\"></span> werd vastgezet aan <span class=\"_ _2\"></span>5,6% per jaar). Bewegingen in d<span class=\"_ _2\"></span>e rentevoeten zoud<span class=\"_ _2\"></span>en bijgevolg ge<span class=\"_ _2\"></span>en significante i<span class=\"_ _2\"></span>mpact hebben<span class=\"_ _2\"></span> op de kasstroom <span class=\"_ _2\"></span>of het resultaat van de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "9.<span class=\"ff11 ls0\"> <span class=\"_ _5c\"> </span><span class=\"ff1\">Financieringsko<span class=\"_ _2\"></span>sten en -opbrengsten<span class=\"_ _2\"></span> </span></span>De netto financieringskost<span class=\"_ _2\"></span>en en <span class=\"_ _0\"></span>-opbrengsten bedrag<span class=\"_ _2\"></span>en -3,6 miljoen EUR in 2023, in vergelijking met -3,8 miljoen EUR in<span class=\"_ _2\"></span> 2022 en o<span class=\"_ _2\"></span>mvatten volgende el<span class=\"_ _2\"></span>ementen: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)                                                                      <span class=\"ls33\">  </span>toelichting Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-kosten<span class=\"_ _6d\"> </span>Financierings<span class=\"_ _6d\"> </span>-opbrengsten<span class=\"_ _6d\"> </span>Totaal<span class=\"_ _6d\"> </span>Interest<span class=\"_ _2\"></span>kosten op financi\u00ebl<span class=\"_ _2\"></span>e schulden gewaardeer<span class=\"_ _2\"></span>d aan afgeschrev<span class=\"_ _2\"></span>en kostprijs -6,6  - -6,6  -7,2  - -7,2  Ontvangen di<span class=\"_ _2\"></span>videnden van ov<span class=\"_ _2\"></span>erige beleggingen - 0,8  0,8  - 0,0  0,0  Interest<span class=\"_ _2\"></span>opbrengsten - 9,8  9,8  - 0,9  0,9  Kosten ver<span class=\"_ _2\"></span>bonden met het a<span class=\"_ _2\"></span>fwikkelen van de verdisc<span class=\"_ _2\"></span>onteringsimpact v<span class=\"_ _2\"></span>an voorzieningen 24<span class=\"ls0\"> </span>-2,8  - -2,8  -1,1  - -1,1  Netto i<span class=\"_ _2\"></span>nterest(kosten)/op<span class=\"_ _2\"></span>brengsten op pensioenv<span class=\"_ _2\"></span>orderingen/ (ve<span class=\"_ _2\"></span>rplichtingen) 23<span class=\"ls0\"> </span>-1,3  0,6  -0,7  -0,4  0,2  -0,2  Winst op de<span class=\"_ _2\"></span> verkoop van d<span class=\"_ _2\"></span>e Rieter Holding Ag aandel<span class=\"_ _2\"></span>en  14<span class=\"ls0\"> </span>- 11,3  11,3  - - 0,0  Niet gere<span class=\"_ _2\"></span>aliseerde winste<span class=\"_ _2\"></span>n/(verliezen) op bel<span class=\"_ _2\"></span>eggingen in aandelen  <span class=\"lsf\">14</span> -0,5  - -0,5  - - 0,0  Netto wi<span class=\"_ _2\"></span>sselkoerswinste<span class=\"_ _2\"></span>n/(verliezen) (incl<span class=\"_ _2\"></span>usief herwaarder<span class=\"_ _2\"></span>ing aan re\u00eble waarde<span class=\"_ _2\"></span> en realisat<span class=\"_ _2\"></span>ie van afgeleide<span class=\"_ _2\"></span> financi\u00eble instrument<span class=\"_ _2\"></span>en) -30,1  15,3  -14,8  -31,0  36,4  5,4  Netto o<span class=\"_ _2\"></span>verige financierings(k<span class=\"_ _2\"></span>osten)/opbrengste<span class=\"_ _2\"></span>n -2,5  2,3  -0,1  -1,8  0,2  -1,5  Totaal -43,8  40,2  -3,6  -41,5  37,8  -3,8  De <span class=\"_ _50\"></span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>-6,6 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-7,2 <span class=\"_ _50\"></span>miljoen EUR) <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>bestaan <span class=\"_ _1d\"> </span>voornamelijk <span class=\"_ _29\"> </span>uit <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>interestkosten <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>obligatie, <span class=\"_ _29\"> </span>uitge<span class=\"_ _2\"></span>geven <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2015, <span class=\"_ _29\"> </span>de interestkosten<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>lening <span class=\"_ _3a\"> </span>van <span class=\"_ _37\"> </span>T-Power <span class=\"_ _3a\"> </span>nv <span class=\"_ _3a\"> </span>en <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>interestkost<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>leaseschulden <span class=\"_ _3a\"> </span>(in overeenstem<span class=\"_ _2\"></span>ming met IFRS 16 <span class=\"ff4\">Leaseover<span class=\"_ _2\"></span>eenkomsten<span class=\"ff2\">).  </span></span>De <span class=\"_ _31\"> </span>uitstroom <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>geldmiddelen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>betaalde <span class=\"_ _32\"></span>interesten <span class=\"_ _32\"></span>bedroeg <span class=\"_ _31\"> </span>-10,4 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>(2022: <span class=\"_ _31\"> </span>-13,8 miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>bevat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>interesten <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>openstaande <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>schulden <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>-7,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR (2022: -9,3 miljoen EUR) en betalingen<span class=\"_ _2\"></span> (<span class=\"_ _0\"></span>-3,3 miljoen EUR) van ter<span class=\"_ _2\"></span>mijncontracten van T-Power op hun vervaldatum (20<span class=\"_ _2\"></span>22: -4,4 miljoen E<span class=\"_ _2\"></span>UR). Hogere <span class=\"_ _32\"></span>interestopbrengs<span class=\"_ _2\"></span>ten <span class=\"_ _32\"></span>(9,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>tegenover <span class=\"_ _25\"></span>slechts <span class=\"_ _32\"></span>0<span class=\"_ _0\"></span>,9 <span class=\"_ _25\"></span>miljoen <span class=\"_ _31\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2022) konden <span class=\"_ _26\"></span>gerealiseerd <span class=\"_ _26\"></span>worden <span class=\"_ _56\"></span>dankzij <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>marktrente <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>hoger <span class=\"_ _26\"></span>gemiddeld <span class=\"_ _26\"></span>uitstaand saldo van <span class=\"_ _0\"></span>geldmiddelen en kasequival<span class=\"_ _2\"></span>enten en <span class=\"_ _0\"></span>langetermijninv<span class=\"_ _2\"></span>esteringen in <span class=\"_ _0\"></span>2023 in vergelijking met 2022.  De <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>verkocht <span class=\"_ _2\"></span>654.000 <span class=\"_ _56\"></span>Riete<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>Holding <span class=\"_ _2\"></span>Ag <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>voor e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>80,7 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR,<span class=\"_ _2\"></span> wat <span class=\"_ _1c\"></span>resulteerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>winst <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>+11,3 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>investering<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Rieter <span class=\"_ _1c\"></span>Holding <span class=\"_ _0\"></span>Ag bestaat <span class=\"_ _35\"> </span>uit <span class=\"_ _28\"> </span>54.262 <span class=\"_ _35\"> </span>aandelen <span class=\"_ _35\"> </span>(toelichting <span class=\"_ _28\"> </span>14 <span class=\"_ _35\"> </span>- <span class=\"_ _35\"> </span>Deelnemingen <span class=\"_ _35\"> </span>opge<span class=\"_ _2\"></span>nomen <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode, <span class=\"_ _24\"> </span>overige <span class=\"_ _22\"> </span>beleggingen <span class=\"_ _24\"> </span>en <span class=\"_ _23\"> </span>garanties). <span class=\"_ _24\"> </span>Deze <span class=\"_ _22\"> </span>investering <span class=\"_ _24\"> </span>werd geherwaardeerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 <span class=\"_ _1c\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>2023, <span class=\"_ _0\"></span>wat <span class=\"_ _1c\"></span>resulteerde <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>verlies <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>-0,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>023 (de re\u00eble waarde <span class=\"_ _2\"></span>wordt voorgesteld als ni<span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eau 1 in de re\u00eble waard<span class=\"_ _2\"></span>e hi\u00ebrarchie).<span class=\"_ _2\"></span> De  n<span class=\"_ _2\"></span>etto <span class=\"_ _1b\"> </span>wisselkoersverlie<span class=\"_ _2\"></span>zen <span class=\"_ _1b\"> </span>(-14,8  milj<span class=\"_ _2\"></span>oen  EUR)<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>worden <span class=\"_ _1b\"> </span>hoofdzakelijk <span class=\"_ _1e\"> </span>verklaard <span class=\"_ _1b\"> </span>door  de <span class=\"_ _1e\"> </span>niet-<span class=\"_ _6d\"> </span>gerealiseerde <span class=\"_ _1d\"> </span>wisselkoers<span class=\"_ _2\"></span>verliezen <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>intragro<span class=\"_ _2\"></span>epsleningen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>geld<span class=\"_ _2\"></span>middelen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>kasequivalenten (voornamelijk <span class=\"_ _26\"></span>in USD), d<span class=\"_ _2\"></span>ie <span class=\"_ _2\"></span>niet ing<span class=\"_ _2\"></span>edekt <span class=\"_ _2\"></span>worden <span class=\"_ _2\"></span>en w<span class=\"_ _2\"></span>elke be\u00efn<span class=\"_ _2\"></span>vloed werden <span class=\"_ _26\"></span>door de <span class=\"_ _2\"></span>verzwakking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an<span class=\"_ _2\"></span> de <span class=\"_ _32\"></span>USD <span class=\"_ _25\"></span>tegenover <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>EUR <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>-4%). <span class=\"_ _25\"></span>We <span class=\"_ _32\"></span>verwijzen <span class=\"_ _25\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _25\"></span>26 <span class=\"_ _31\"></span>- <span class=\"_ _32\"></span>Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _25\"></span>instrumenten <span class=\"_ _32\"></span>voor verdere informa<span class=\"_ _2\"></span>tie betreffende de bl<span class=\"_ _2\"></span>ootstelling van d<span class=\"_ _2\"></span>e groep aan he<span class=\"_ _2\"></span>t wisselkoersrisico.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "<div class=\"c w2 h0 gs2ff\"><div class=\"t m0 x3 h15 yfe7 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5 y5f ff1 fs3 fc2 sc0 ls14 ws0\">10.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Belastingen op he<span class=\"_ _2\"></span>t resultaat </span></span></div><div class=\"t m0 x3 h2 yfe8 ff2 fs1 fc0 sc0 ls0 ws0\">De <span class=\"_ _1c\"></span>reconciliatie <span class=\"_ _1c\"></span>tussen <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>theoretisch <span class=\"_ _1c\"></span>belastingtarief<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>effectief <span class=\"_ _50\"></span>belastingtarief <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>totale </div><div class=\"t m0 x3 h2 y6ec ff2 fs1 fc0 sc0 ls0 ws0\">belastingen op het r<span class=\"_ _2\"></span>esultaat is als v<span class=\"_ _2\"></span>olgt: </div></div><div class=\"c w1aa ha3 gs300\"><div class=\"t m0 x80 h2b ybf ff2 fs7 fc1 sc0 ls0 ws0\">(Miljoen EUR) </div></div><div class=\"c w15b ha3 gs301\"><div class=\"t m0 x95 h2b y201 ff2 fs7 fc4 sc0 ls10 ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c w156 ha3 gs302\"><div class=\"t m0 xbb h2b y201 ff2 fs7 fc4 sc0 ls10 ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w1ab ha3 gs303\"><div class=\"t m0 xbb h2b y92 ff2 fs7 fc4 sc0 ls10 ws0\">2022 <span class=\"ls0\"> </span></div><div class=\"t m0 x2e h2b ybf ff2 fs7 fc4 sc0 ls0 ws0\">Pro Forma </div></div><div class=\"c w1aa h30 gs304\"><div class=\"t m0 x80 h10 yf0 ff1 fs4 fc1 sc0 ls0 ws0\">Opgenomen in de win<span class=\"_ _26\"></span>s<span class=\"_ _0\"></span>t-<span class=\"ls66\">en</span>-verli<span class=\"_ _2\"></span>esrekening </div></div><div class=\"c w1aa h30 gs305\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Verschuldi<span class=\"_ _2\"></span>gde belastingen </div></div><div class=\"c w15b h30 gs306\"><div class=\"t m0 x95 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-50,8  </div></div><div class=\"c w15b h30 gs307\"><div class=\"t m0 x95 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-63,7  </div></div><div class=\"c w1ac h30 gs308\"><div class=\"t m0 x95 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-69,4  </div></div><div class=\"c w1aa h30 gs309\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Wijziging versc<span class=\"_ _2\"></span>huldigde bel<span class=\"_ _2\"></span>astingen vorige pe<span class=\"_ _2\"></span>riodes </div></div><div class=\"c w15b h30 gs30a\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-1,2  </div></div><div class=\"c w15b h30 gs30b\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-0,6  </div></div><div class=\"c w1ac h30 gs30c\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-0,5  </div></div><div class=\"c w1aa h30 gs30d\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Uitgestel<span class=\"_ _2\"></span>de belastingen - doo<span class=\"_ _2\"></span>r wijzigingen van ti<span class=\"_ _2\"></span>jdelijke verschi<span class=\"_ _2\"></span>llen </div></div><div class=\"c w15b h30 gs30e\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">29,3  </div></div><div class=\"c w15b h30 gs30f\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">10,0  </div></div><div class=\"c w1ac h30 gs310\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">21,8  </div></div><div class=\"c w1aa h30 gs311\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Uitgestel<span class=\"_ _2\"></span>de belastingen - doo<span class=\"_ _2\"></span>r wijziging in het b<span class=\"_ _2\"></span>elastingtarief </div></div><div class=\"c w15b h30 gs312\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">0,3  </div></div><div class=\"c w15b h30 gs313\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w1ac h30 gs314\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w1aa h30 gs315\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Uitgestel<span class=\"_ _2\"></span>de belastingen - opname <span class=\"_ _2\"></span>(terugname) van bel<span class=\"_ _2\"></span>astingverli<span class=\"_ _2\"></span>ezen </div></div><div class=\"c w15b h30 gs316\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">20,3  </div></div><div class=\"c w15b h30 gs317\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-8,2  </div></div><div class=\"c w1ac h30 gs318\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-8,2  </div></div><div class=\"c w1aa h30 gs319\"><div class=\"t m0 x80 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">Totale belastinge<span class=\"_ _2\"></span>n in de winst-<span class=\"ls63\">en</span>-verliesrek<span class=\"_ _2\"></span>ening </div></div><div class=\"c w156 h30 gs31a\"><div class=\"t m0 x44 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">-2,0  </div></div><div class=\"c w15b h30 gs31b\"><div class=\"t m0 x95 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">-62,4  </div></div><div class=\"c w1ac h30 gs31c\"><div class=\"t m0 x95 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">-56,3  </div></div><div class=\"c w1aa h30 gs31d\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Winst (+) / v<span class=\"_ _2\"></span>erlies (-) v\u00f3\u00f3r be<span class=\"_ _2\"></span>lastingen </div></div><div class=\"c w15b h30 gs31e\"><div class=\"t m0 x95 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">116,4  </div></div><div class=\"c w15b h30 gs31f\"><div class=\"t m0 x95 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">289,2  </div></div><div class=\"c w1ac h30 gs320\"><div class=\"t m0 x95 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">217,8  </div></div><div class=\"c w1aa h29 gs321\"><div class=\"t m0 x80 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Min het a<span class=\"_ _2\"></span>andeel in het resu<span class=\"_ _2\"></span>ltaat van deelneminge<span class=\"_ _2\"></span>n opgenomen volgens<span class=\"_ _2\"></span> de </div><div class=\"t m0 x80 h6 ye5 ff2 fs4 fc0 sc0 ls0 ws0\">vermogensmutati<span class=\"_ _2\"></span>emethode, na wi<span class=\"_ _2\"></span>nstbelasti<span class=\"_ _2\"></span>ng  </div></div><div class=\"c w15b h29 gs322\"><div class=\"t m0 x44 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-0,5  </div></div><div class=\"c w15b h29 gs323\"><div class=\"t m0 x63 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">4,8  </div></div><div class=\"c w1ac h29 gs324\"><div class=\"t m0 x63 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">4,8  </div></div><div class=\"c w1aa h29 gs325\"><div class=\"t m0 x80 h10 y145 ff1 fs4 fc0 sc0 ls0 ws0\">Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span>en en v\u00f3\u00f3r het aa<span class=\"_ _2\"></span>ndeel in het resul<span class=\"_ _2\"></span>taat van </div><div class=\"t m0 x80 h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">deelnemingen op<span class=\"_ _2\"></span>genomen volgen<span class=\"_ _2\"></span>s de vermogensmutati<span class=\"_ _2\"></span>emethode </div></div><div class=\"c w156 h29 gs326\"><div class=\"t m0 x95 h10 y13d ff1 fs4 fc0 sc0 ls0 ws0\">116,9  </div></div><div class=\"c w15b h29 gs327\"><div class=\"t m0 x95 h10 y13d ff1 fs4 fc0 sc0 ls0 ws0\">284,3  </div></div><div class=\"c w1ac h29 gs328\"><div class=\"t m0 x95 h10 y13d ff1 fs4 fc0 sc0 ls0 ws0\">213,0  </div></div><div class=\"c w1aa h30 gs329\"><div class=\"t m0 x80 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">Effectief belastin<span class=\"_ _2\"></span>gtarief </div></div><div class=\"c w15b h30 gs32a\"><div class=\"t m0 x99 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">1,7% </div></div><div class=\"c w15b h30 gs32b\"><div class=\"t m0 xbb h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">21,9% </div></div><div class=\"c w1ac h30 gs32c\"><div class=\"t m0 xbb h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">26,4% </div></div><div class=\"c w1aa h30 gs32d\"><div class=\"t m0 x80 h10 ybf ff1 fs4 fc1 sc0 ls0 ws0\">Aansluiting met eff<span class=\"_ _2\"></span>ectief belastingta<span class=\"_ _2\"></span>rief<span class=\"fc8\"> </span></div></div><div class=\"c w1aa h29 gs32e\"><div class=\"t m0 x80 h10 y145 ff1 fs4 fc0 sc0 ls0 ws0\">Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span>en en v\u00f3\u00f3r het aa<span class=\"_ _2\"></span>ndeel in het resul<span class=\"_ _2\"></span>taat van </div><div class=\"t m0 x80 h10 ye5 ff1 fs4 fc0 sc0 ls0 ws0\">deelnemingen op<span class=\"_ _2\"></span>genomen volgen<span class=\"_ _2\"></span>s de vermogens<span class=\"_ _2\"></span>mutatiemethode </div></div><div class=\"c w15b h29 gs32f\"><div class=\"t m0 x95 h10 y9ea ff1 fs4 fc0 sc0 ls0 ws0\">116,9  </div></div><div class=\"c w15b h29 gs330\"><div class=\"t m0 x95 h10 y9ea ff1 fs4 fc0 sc0 ls0 ws0\">284,3  </div></div><div class=\"c w1ac h29 gs331\"><div class=\"t m0 x95 h10 y9ea ff1 fs4 fc0 sc0 ls0 ws0\">213,0  </div></div><div class=\"c w1aa h30 gs332\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Theoreti<span class=\"_ _2\"></span>sch belastingtarief </div></div><div class=\"c w15b h30 gs333\"><div class=\"t m0 xbb h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">26,1% </div></div><div class=\"c w15b h30 gs334\"><div class=\"t m0 xbb h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">25,9% </div></div><div class=\"c w1ac h30 gs335\"><div class=\"t m0 xbb h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">23,2% </div></div><div class=\"c w1aa h30 gs336\"><div class=\"t m0 x80 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">Verwachte belasti<span class=\"_ _2\"></span>ngen aan het theo<span class=\"_ _2\"></span>retisch belasti<span class=\"_ _2\"></span>ngtarief </div></div><div class=\"c w156 h30 gs337\"><div class=\"t m0 x95 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">-30,5  </div></div><div class=\"c w15b h30 gs338\"><div class=\"t m0 x95 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">-73,8  </div></div><div class=\"c w1ac h30 gs339\"><div class=\"t m0 x95 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">-49,5  </div></div><div class=\"c w1aa h30 gs33a\"><div class=\"t m0 x80 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">Verschil tussen t<span class=\"_ _2\"></span>heoretische en effec<span class=\"_ _2\"></span>tieve belastingen </div></div><div class=\"c w156 h30 gs33b\"><div class=\"t m0 x44 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">28,5  </div></div><div class=\"c w15b h30 gs33c\"><div class=\"t m0 x44 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">11,4  </div></div><div class=\"c w1ac h30 gs33d\"><div class=\"t m0 x44 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">-6,8  </div></div><div class=\"c w1aa h30 gs33e\"><div class=\"t m0 x80 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">Wijziging van de uit<span class=\"_ _2\"></span>gestelde belastin<span class=\"_ _2\"></span>gen </div></div><div class=\"c w156 h30 gs33f\"><div class=\"t m0 x44 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">20,6  </div></div><div class=\"c w15b h30 gs340\"><div class=\"t m0 x44 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">-8,1  </div></div><div class=\"c w1ac h30 gs341\"><div class=\"t m0 x44 h10 yf0 ff1 fs4 fc0 sc0 ls0 ws0\">-8,1  </div></div><div class=\"c w1aa h30 gs342\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Veranderi<span class=\"_ _2\"></span>ng van het belast<span class=\"_ _2\"></span>ingtarief  </div></div><div class=\"c w15b h30 gs343\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">0,3  </div></div><div class=\"c w15b h30 gs344\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w1ac h30 gs345\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">0,1  </div></div><div class=\"c w1aa h30 gs346\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Opname (ter<span class=\"_ _2\"></span>ugname) van belast<span class=\"_ _2\"></span>ingverliezen </div></div><div class=\"c w15b h30 gs347\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">20,3  </div></div><div class=\"c w15b h30 gs348\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-8,2  </div></div><div class=\"c w1ac h30 gs349\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-8,2  </div></div><div class=\"c w1aa h30 gs34a\"><div class=\"t m0 x80 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">Wijziging van de b<span class=\"_ _2\"></span>elastingen </div></div><div class=\"c w156 h30 gs34b\"><div class=\"t m0 x63 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">7,8  </div></div><div class=\"c w15b h30 gs34c\"><div class=\"t m0 x44 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">19,5  </div></div><div class=\"c w1ac h30 gs34d\"><div class=\"t m0 x63 h10 ybf ff1 fs4 fc0 sc0 ls0 ws0\">1,3  </div></div><div class=\"c w1aa h30 gs34e\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Fiscale ni<span class=\"_ _2\"></span>et-aftrekbare uit<span class=\"_ _2\"></span>gaven </div></div><div class=\"c w15b h30 gs34f\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-1,1  </div></div><div class=\"c w15b h30 gs350\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-0,8  </div></div><div class=\"c w1ac h30 gs351\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-1,6  </div></div><div class=\"c w1aa h30 gs352\"><div class=\"t m0 x80 h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">Niet-belas<span class=\"_ _2\"></span>tbaar inkomen </div></div><div class=\"c w15b h30 gs353\"><div class=\"t m0 x63 h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">0,9  </div></div><div class=\"c w15b h30 gs354\"><div class=\"t m0 x63 h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">0,6  </div></div><div class=\"c w1ac h30 gs355\"><div class=\"t m0 x63 h6 yf0 ff2 fs4 fc0 sc0 ls0 ws0\">0,8  </div></div><div class=\"c w1aa h159 gs356\"><div class=\"t m0 x80 h6 y6b1 ff2 fs4 fc0 sc0 ls0 ws0\">Kapitaalwins<span class=\"_ _2\"></span>ten en -verlie<span class=\"_ _2\"></span>zen op deelnemingen </div></div><div class=\"c w15b h159 gs357\"><div class=\"t m0 x63 h6 y6b1 ff2 fs4 fc0 sc0 ls0 ws0\">3,0  </div></div><div class=\"c w15b h159 gs358\"><div class=\"t m0 x32 h6 y6b1 ff2 fs4 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1ac h159 gs359\"><div class=\"t m0 x44 h6 y6b1 ff2 fs4 fc0 sc0 ls0 ws0\">-9,5  </div></div><div class=\"c w1aa h30 gs35a\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Belasti<span class=\"_ _2\"></span>ngsincentieven </div></div><div class=\"c w15b h30 gs35b\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">1,1  </div></div><div class=\"c w15b h30 gs35c\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">1,7  </div></div><div class=\"c w1ac h30 gs35d\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">1,8  </div></div><div class=\"c w1aa h30 gs35e\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Gebruik<span class=\"_ _2\"></span> van fiscale verliezen/b<span class=\"_ _2\"></span>elastingkrediete<span class=\"_ _2\"></span>n </div></div><div class=\"c w15b h30 gs35f\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">1,0  </div></div><div class=\"c w15b h30 gs360\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">16,5  </div></div><div class=\"c w1ac h30 gs361\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">16,5  </div></div><div class=\"c w1aa h29 gs362\"><div class=\"t m0 x80 h6 y145 ff2 fs4 fc0 sc0 ls0 ws0\">Fiscale ve<span class=\"_ _2\"></span>rliezen / tijdelijk<span class=\"_ _2\"></span>e verschillen waarvoo<span class=\"_ _2\"></span>r geen uitgest<span class=\"_ _2\"></span>elde  </div><div class=\"t m0 x80 h6 y13f ff2 fs4 fc0 sc0 ls0 ws0\">belastingv<span class=\"_ _2\"></span>ordering werd opgeno<span class=\"_ _2\"></span>men </div></div><div class=\"c w15b h29 gs363\"><div class=\"t m0 x44 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-0,0  </div></div><div class=\"c w15b h29 gs364\"><div class=\"t m0 x44 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-1,3  </div></div><div class=\"c w1ac h29 gs365\"><div class=\"t m0 x44 h6 y13d ff2 fs4 fc0 sc0 ls0 ws0\">-7,0  </div></div><div class=\"c w1aa h30 gs366\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Wijziging versc<span class=\"_ _2\"></span>huldigde bel<span class=\"_ _2\"></span>astingen vorige pe<span class=\"_ _2\"></span>riodes </div></div><div class=\"c w15b h30 gs367\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-1,2  </div></div><div class=\"c w15b h30 gs368\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-0,6  </div></div><div class=\"c w1ac h30 gs369\"><div class=\"t m0 x44 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">-0,5  </div></div><div class=\"c w1aa h30 gs36a\"><div class=\"t m0 x80 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">Overige  </div></div><div class=\"c w15b h30 gs36b\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">4,1  </div></div><div class=\"c w15b h30 gs36c\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">3,5  </div></div><div class=\"c w1ac h30 gs36d\"><div class=\"t m0 x63 h6 ybf ff2 fs4 fc0 sc0 ls0 ws0\">0,9<span class=\"_ _6d\"> </span>  </div></div>Het <span class=\"_ _25\"></span>geaggregeerd <span class=\"_ _25\"></span>gewogen <span class=\"_ _25\"></span>theoretisch <span class=\"_ _25\"></span>belastingtarief <span class=\"_ _25\"></span>bedroeg <span class=\"_ _25\"></span>26,1% <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>te<span class=\"_ _0\"></span>genover <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>5,9% <span class=\"_ _25\"></span>in 2022. <span class=\"_ _1e\"> </span>De <span class=\"_ _1b\"> </span>daling <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>effectief <span class=\"_ _1e\"> </span>belastingtarief <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>21,9% <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>1<span class=\"_ _0\"></span>,7% <span class=\"_ _1e\"> </span>kan <span class=\"_ _1e\"> </span>voornamelijk <span class=\"_ _1e\"> </span>verklaard<span class=\"_ _6d\"> </span>worden <span class=\"_ _29\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>erkennen <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>fiscale <span class=\"_ _1d\"> </span>verliezen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2023, <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voorheen <span class=\"_ _29\"> </span>ni<span class=\"_ _2\"></span>et <span class=\"_ _29\"> </span>werden <span class=\"_ _1d\"> </span>erkend, voornamelijk in Gr<span class=\"_ _2\"></span>oot-Brittanni\u00eb, Brazil<span class=\"_ _2\"></span>i\u00eb en Belgi\u00eb. Er <span class=\"_ _50\"></span>waren <span class=\"_ _50\"></span>geen <span class=\"_ _50\"></span>hervormingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>vennootschapsbelasting <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>belastingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _50\"></span>significant be\u00efnvloedden. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e gr<span class=\"_ _2\"></span>oep is <span class=\"_ _26\"></span>actief in <span class=\"_ _2\"></span>een aantal <span class=\"_ _26\"></span>rechtsgebieden <span class=\"_ _26\"></span>waar nieuwe <span class=\"_ _2\"></span>wetgeving<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> is <span class=\"_ _1c\"></span>(of <span class=\"_ _50\"></span>naar <span class=\"_ _1c\"></span>verwachting <span class=\"_ _0\"></span>zal <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>toegepast) <span class=\"_ _1c\"></span>betreffende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>invoering <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>globale <span class=\"_ _1c\"></span>aanvullende minimumbelastin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 d<span class=\"_ _26\"></span>ecember <span class=\"_ _2\"></span>2023. <span class=\"_ _26\"></span>De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>heeft <span class=\"_ _56\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>beknopt<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>impactanalyse <span class=\"_ _26\"></span>uitgevoerd <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p basis <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>Country-<span class=\"lse\">by</span>-Country <span class=\"_ _25\"></span>rapport <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>2022 <span class=\"_ _25\"></span>(gebaseerd <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>gegevens <span class=\"_ _25\"></span>volgens <span class=\"_ _32\"></span>de lokale <span class=\"_ _31\"> </span>GAAP <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgesteld <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>Tessenderlo <span class=\"_ _1e\"> </span>Group <span class=\"_ _31\"> </span>nv <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>ultieme <span class=\"_ _31\"> </span>moedermaats<span class=\"_ _2\"></span>chappij). <span class=\"_ _31\"> </span>Deze beoordeling geeft <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>geen materi\u00eble <span class=\"_ _0\"></span>impact zou <span class=\"_ _0\"></span>ondervonden <span class=\"_ _0\"></span>hebben van <span class=\"_ _1c\"></span>de Pijler <span class=\"_ _1d\"> </span>2-wetgeving, <span class=\"_ _1d\"> </span>indien <span class=\"_ _33\"> </span>deze <span class=\"_ _29\"> </span>al <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>zou <span class=\"_ _29\"> </span>zijn<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>geweest <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>dat <span class=\"_ _1d\"> </span>jaar. <span class=\"_ _29\"> </span>In <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>meeste rechtsgebieden w<span class=\"_ _2\"></span>aar de groep <span class=\"_ _2\"></span>actief is, w<span class=\"_ _2\"></span>ordt aan ten mins<span class=\"_ _2\"></span>te \u00e9\u00e9n van<span class=\"_ _2\"></span> de veiligehavenreg<span class=\"_ _2\"></span>els voldaan.<span class=\"_ _2\"></span> De <span class=\"_ _50\"></span>groep <span class=\"_ _50\"></span>streeft <span class=\"_ _50\"></span>ernaar <span class=\"_ _50\"></span>haar <span class=\"_ _50\"></span>impactanal<span class=\"_ _2\"></span>yse <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>methodologie <span class=\"_ _50\"></span>verder <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erbeteren <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erfijnen. Een <span class=\"_ _0\"></span>relevante <span class=\"_ _0\"></span>factor <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>dat, <span class=\"_ _0\"></span>vanaf <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Country-<span class=\"lse\">by<span class=\"_ _0\"></span></span>-Country verslag <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>Geconsolideerde<span class=\"_ _26\"></span> Financi\u00eble <span class=\"_ _1d\"> </span>Staten <span class=\"_ _1d\"> </span>(en <span class=\"_ _1d\"> </span>bijgevolg <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>IFRS) <span class=\"_ _29\"> </span>gebas<span class=\"_ _2\"></span>eerd <span class=\"_ _1d\"> </span>zal <span class=\"_ _1d\"> </span>zijn. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>nieu<span class=\"_ _2\"></span>w <span class=\"_ _1d\"> </span>aangenomen wetgeving <span class=\"_ _26\"></span>pas <span class=\"_ _2\"></span>vanaf <span class=\"_ _26\"></span>1 <span class=\"_ _2\"></span>januari <span class=\"_ _26\"></span>2024 <span class=\"_ _26\"></span>van t<span class=\"_ _2\"></span>oepassing <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>zijn, <span class=\"_ _26\"></span>is er<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>geen <span class=\"_ _26\"></span>impact <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>actuele <span class=\"_ _26\"></span>belastingen voor het <span class=\"_ _2\"></span>jaar eind<span class=\"_ _2\"></span>igend op <span class=\"_ _2\"></span>31 dece<span class=\"_ _2\"></span>mber 202<span class=\"_ _2\"></span>3.  De <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>heeft een<span class=\"_ _2\"></span> tijdelijke <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erplichte <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>rijstelling <span class=\"_ _2\"></span>van uitgestelde belastingen <span class=\"_ _0\"></span>toegepast voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>gevolgen van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aanvullende <span class=\"_ _0\"></span>belasting <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>erkent <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>als een actuele belastin<span class=\"_ _2\"></span>g wanneer deze v<span class=\"_ _2\"></span>erschuldigd is. De <span class=\"_ _31\"> </span>verschuldigde <span class=\"_ _31\"> </span>belastingen <span class=\"_ _32\"></span>hebben <span class=\"_ _31\"> </span>voornamelijk <span class=\"_ _31\"> </span>betrekking <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>activiteit<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>Verenigde Staten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>activiteiten <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _0\"></span>nv <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>dochterondernemingen van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Belgi\u00eb.<span class=\"_ _2\"></span> De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>verschuldigde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>-5<span class=\"_ _0\"></span>0,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>-63,7 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). De <span class=\"_ _1d\"> </span>betaalde<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>belastingen <span class=\"_ _33\"> </span>bedragen <span class=\"_ _1d\"> </span>-46,0 <span class=\"_ _33\"> </span>miljoen <span class=\"_ _33\"> </span>EUR <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>(2022: <span class=\"_ _1d\"> </span>-74,6 <span class=\"_ _33\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR). <span class=\"_ _33\"> </span>Eind december <span class=\"_ _26\"></span>2023 h<span class=\"_ _2\"></span>eeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>openstaande b<span class=\"_ _2\"></span>elasting<span class=\"_ _2\"></span>vordering <span class=\"_ _26\"></span>van 15,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR (20<span class=\"_ _2\"></span>22: <span class=\"_ _2\"></span>16,8 miljoen <span class=\"_ _0\"></span>EUR), <span class=\"_ _1c\"></span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>gedane <span class=\"_ _0\"></span>voorafbetalingen <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Belgi\u00eb <span class=\"_ _1c\"></span>en in Frankrijk, en een <span class=\"_ _2\"></span>te betalen belasting<span class=\"_ _2\"></span>schuld van -2,1<span class=\"_ _2\"></span> miljoen EUR (2022: -1,9<span class=\"_ _2\"></span> miljoen EUR).  De <span class=\"_ _0\"></span>opname van <span class=\"_ _0\"></span>uitgestelde belastingvorderingen op belastingverliezen in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>(20,3 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _0\"></span>is het <span class=\"_ _1b\"> </span>resultaat<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>de  be<span class=\"_ _2\"></span>oordeling <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>toekomstig<span class=\"_ _2\"></span>e  b<span class=\"_ _2\"></span>elastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>jaareinde <span class=\"_ _1e\"> </span>2023 <span class=\"_ _1e\"> </span>die resulteerde <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>opname <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een uitgest<span class=\"_ _2\"></span>elde belas<span class=\"_ _2\"></span>tingvordering <span class=\"_ _26\"></span>op belasting<span class=\"_ _2\"></span>verliezen, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voorheen niet erkend werden<span class=\"_ _2\"></span>, voornamelijk in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb,<span class=\"_ _2\"></span> Brazili\u00eb en Belgi\u00eb.<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>fiscaal <span class=\"_ _26\"></span>niet-aftrekbare <span class=\"_ _56\"></span>uitgaven <span class=\"_ _56\"></span>omvatten <span class=\"_ _26\"></span>permanente <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>erschillen <span class=\"_ _56\"></span>alsook <span class=\"_ _26\"></span>kosten <span class=\"_ _56\"></span>die <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>aftrekbaar zijn <span class=\"_ _0\"></span>volgens <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>lokale <span class=\"_ _1c\"></span>belastingwetge<span class=\"_ _2\"></span>ving <span class=\"_ _0\"></span>(bijv. <span class=\"_ _1c\"></span>autokosten <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>maaltijdcheques). <span class=\"_ _0\"></span>Het <span class=\"_ _1c\"></span>niet<span class=\"_ _0\"></span>-belastbaar<span class=\"_ _2\"></span> inkomen omvat belastin<span class=\"_ _2\"></span>gkredieten v<span class=\"_ _2\"></span>oor onderzoek. De kapita<span class=\"_ _2\"></span>alwinsten <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>eelnemingen <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>voorna<span class=\"_ _2\"></span>melijk b<span class=\"_ _2\"></span>etrekking <span class=\"_ _2\"></span>op de <span class=\"_ _26\"></span>winst gerealise<span class=\"_ _2\"></span>erd op <span class=\"_ _2\"></span>de verkoop <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>654.<span class=\"_ _2\"></span>000 <span class=\"_ _29\"> </span>aandelen <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>Rieter <span class=\"_ _29\"> </span>Holding <span class=\"_ _1d\"> </span>Ag <span class=\"_ _29\"> </span>(toelichting <span class=\"_ _29\"> </span>9 <span class=\"_ _1f\"> </span>- <span class=\"_ _29\"> </span>Financiering<span class=\"_ _2\"></span>skosten <span class=\"_ _29\"> </span>en  -opbrengsten). Belastingsincenti<span class=\"_ _2\"></span>even <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>2022 <span class=\"_ _1f\"> </span>omvatten<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>verminderingen<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>betreffende <span class=\"_ _29\"> </span>onderzoeks- <span class=\"_ _1f\"> </span>en ontwikkelingsk<span class=\"_ _2\"></span>osten <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>Frankrijk, <span class=\"_ _32\"></span>alsook <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cForeign<span class=\"ff2\">-</span>derived <span class=\"_ _32\"></span>intangible <span class=\"_ _25\"></span>income\u201d <span class=\"_ _25\"></span>aftrek <span class=\"_ _32\"></span>(FDII) <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de Verenigde Staten.<span class=\"_ _6d\"> </span>15.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Uitgestelde be<span class=\"_ _2\"></span>lastingvorderingen en -schu<span class=\"_ _2\"></span>lden </span></span>Vorderingen Schulden Netto (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro  Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Materi\u00eb<span class=\"_ _2\"></span>le vaste activa 3,5  3,1  3,1  -63,2  -38,7  -68,0  -59,6  -35,6  -64,9  Immateri\u00ebl<span class=\"_ _2\"></span>e activa 4,3  4,5  4,5  -67,5  -21,4  -84,9  -63,1  -16,9  -80,4  Voorraden 14,6  11,2  12,4  - -1,8  -1,8  14,6  9,4  10,6  Personeel<span class=\"_ _2\"></span>sbeloningen 8,4  5,9  6,0  -0,2  -0,2  -0,2  8,2  5,8  5,8  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instr<span class=\"_ _2\"></span>umenten 0,5  0,8  0,8  -  - -  0,5  0,8  0,8  Voorzieningen<span class=\"_ _2\"></span> 6,3  6,6  7,3  -16,0  -15,9  -15,9  -9,7  -9,3  -8,7  Andere best<span class=\"_ _2\"></span>anddelen 9,4  8,2  8,5  -10,2  -11,7  -11,7  -0,7  -3,5  -3,2  Fiscaal ove<span class=\"_ _2\"></span>rgedragen verlie<span class=\"_ _2\"></span>zen 33,5  11,2  11,2  - - -  33,5  11,2  11,2  Bruto uitgesteld<span class=\"_ _2\"></span>e belastingvorderin<span class=\"_ _2\"></span>gen / (schulde<span class=\"_ _2\"></span>n) 80,7  51,6  53,8  -157,0  -89,7  -182,6  -76,3  -38,1  -128,8  Compensatie va<span class=\"_ _2\"></span>n belastingen -30,5  -33,4  -34,3  30,5  33,4  34,3  Netto uitgestel<span class=\"_ _2\"></span>de belastingvorde<span class=\"_ _2\"></span>ringen / (schulde<span class=\"_ _2\"></span>n) 50,2  18,2  19,5  -126,5  -56,3  -148,3  -76,3  -38,1  -128,8  De <span class=\"_ _0\"></span>netto uitgestelde belastingvorderingen / <span class=\"_ _0\"></span>(schulden) op m<span class=\"_ _0\"></span>ateri\u00eble vaste activa <span class=\"_ _0\"></span>(-59,6 <span class=\"_ _0\"></span>miljoen EUR) hebben voornamelij<span class=\"_ _2\"></span>k betrekking op<span class=\"_ _2\"></span>: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De re\u00eble waard<span class=\"_ _2\"></span>e aanpassin<span class=\"_ _2\"></span>gen, door toewijzin<span class=\"_ _2\"></span>g van de aank<span class=\"_ _2\"></span>oopprijs aan ma<span class=\"_ _2\"></span>teri\u00eble vaste acti<span class=\"_ _2\"></span>va </span></span>door Pi<span class=\"_ _2\"></span>canol Gr<span class=\"_ _2\"></span>oup in <span class=\"_ _2\"></span>2019 en <span class=\"_ _26\"></span>overgenomen d<span class=\"_ _2\"></span>oor Tes<span class=\"_ _2\"></span>senderlo Gr<span class=\"_ _2\"></span>oup vanaf <span class=\"_ _26\"></span>2023 (toelichting<span class=\"_ _2\"></span> 4 - <span class=\"_ _29\"> </span>Acquisities <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>verkopen). <span class=\"_ _29\"> </span>De <span class=\"_ _29\"> </span>jaarlijks<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>afschrijvingen <span class=\"_ _29\"> </span>resulter<span class=\"_ _2\"></span>en <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>daling <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de opgenomen belasting<span class=\"_ _2\"></span>schuld met 1,<span class=\"_ _2\"></span>5 miljoen EUR. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tijdelijke vers<span class=\"_ _2\"></span>chillen door <span class=\"_ _2\"></span>het v<span class=\"_ _2\"></span>ersneld afschrij<span class=\"_ _2\"></span>ven in b<span class=\"_ _2\"></span>epaalde rechtsg<span class=\"_ _2\"></span>ebieden, <span class=\"_ _2\"></span>voornamelijk in </span></span>de Verenigde Staten.<span class=\"_ _2\"></span> De <span class=\"_ _32\"></span>netto <span class=\"_ _32\"></span>uitgestelde <span class=\"_ _25\"></span>belastingvorderingen <span class=\"_ _32\"></span>/ <span class=\"_ _32\"></span>(schulden) <span class=\"_ _25\"></span>op <span class=\"_ _31\"> </span>immateri\u00eble <span class=\"_ _25\"></span>vaste <span class=\"_ _32\"></span>activa <span class=\"_ _32\"></span>(<span class=\"_ _0\"></span>-63,1 <span class=\"_ _32\"></span>miljoen<span class=\"_ _2\"></span> EUR) hebben voorna<span class=\"_ _2\"></span>melijk betrekkin<span class=\"_ _2\"></span>g op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _31\"> </span>re\u00eble <span class=\"_ _32\"></span>waarde <span class=\"_ _31\"> </span>aanpassingen, <span class=\"_ _32\"></span>door <span class=\"_ _31\"> </span>toewijzing <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>aankoopprijs <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>immateri\u00ebl<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>vaste </span></span>activa  door  Picanol  Gr<span class=\"_ _2\"></span>oup  in  2019  en  overgenom<span class=\"_ _2\"></span>en  door  Tessenderlo  Gro<span class=\"_ _2\"></span>up  vanaf  2023 (toelichting <span class=\"_ _26\"></span>4 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>Acquisities <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>verkopen). <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>jaarlijkse <span class=\"_ _26\"></span>afschrijvingen <span class=\"_ _26\"></span>resulteren <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>daling <span class=\"_ _26\"></span>van de opgenomen belas<span class=\"_ _2\"></span>tingschuld<span class=\"_ _2\"></span> met 10,5 miljoen EUR. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de  klantenlijs<span class=\"_ _2\"></span>t  (bedrijfsseg<span class=\"_ _2\"></span>ment  T-Power),  d<span class=\"_ _2\"></span>ie  de  r<span class=\"_ _26\"></span>e\u00eble  waarde  vert<span class=\"_ _2\"></span>egenwoord<span class=\"_ _2\"></span>igt  van  een </span></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _0\"></span>afgesloten <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>RWE <span class=\"_ _0\"></span>groep, <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>periode <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>15 <span class=\"_ _1c\"></span>jaar <span class=\"_ _0\"></span>(tot <span class=\"_ _1c\"></span>juni <span class=\"_ _0\"></span>2026). De <span class=\"_ _1b\"> </span>jaarlijkse <span class=\"_ _1b\"> </span>afschrijving <span class=\"_ _1e\"> </span>van  d<span class=\"_ _2\"></span>eze <span class=\"_ _1b\"> </span>klantenlijst <span class=\"_ _1b\"> </span>resulteert<span class=\"_ _2\"></span>  in<span class=\"_ _2\"></span>  een <span class=\"_ _1e\"> </span>daling <span class=\"_ _1b\"> </span>van  de <span class=\"_ _1b\"> </span>opgenomen uitgestelde belasting<span class=\"_ _2\"></span>schuld met <span class=\"_ _2\"></span>5,3 miljoen EUR.  De <span class=\"_ _31\"> </span>uitgesteld<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>belastingv<span class=\"_ _2\"></span>orderingen <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>fiscaal <span class=\"_ _31\"> </span>overgedragen <span class=\"_ _25\"></span>verliezen <span class=\"_ _31\"></span>(33,5 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR) <span class=\"_ _32\"></span>hebben voornamelijk betr<span class=\"_ _2\"></span>ekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _25\"></span>Belgische <span class=\"_ _50\"></span>moedermaatschapp<span class=\"_ _2\"></span>ij, <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _50\"></span>Group <span class=\"_ _50\"></span>nv, <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>11,8 <span class=\"_ _25\"></span>miljoen </span></span>EUR <span class=\"_ _50\"></span>(2022: <span class=\"_ _1c\"></span>6,0 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR). <span class=\"_ _50\"></span> <span class=\"_ _50\"></span>De <span class=\"_ _50\"></span>totaal <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>vergedrage<span class=\"_ _2\"></span>n <span class=\"_ _50\"></span>fiscale <span class=\"_ _50\"></span>verliezen <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>belastingkredieten van <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o Gr<span class=\"_ _2\"></span>oup <span class=\"_ _26\"></span>nv<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>bedragen <span class=\"_ _2\"></span>158,7 <span class=\"_ _26\"></span>miljoen <span class=\"_ _2\"></span>EUR <span class=\"_ _26\"></span>per jaareind<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>2023 (<span class=\"_ _2\"></span>2022: <span class=\"_ _2\"></span>148,5 <span class=\"_ _26\"></span>miljoen EUR). <span class=\"_ _1e\"> </span>Voor <span class=\"_ _31\"> </span>een <span class=\"_ _1e\"> </span>bedrag <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>111,6 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>deze <span class=\"_ _31\"> </span>overgedragen <span class=\"_ _1e\"> </span>fiscale <span class=\"_ _31\"> </span>verliezen <span class=\"_ _31\"> </span>en belastingkredieten <span class=\"_ _26\"></span>werd geen uitg<span class=\"_ _2\"></span>estelde bela<span class=\"_ _2\"></span>stingvordering<span class=\"_ _2\"></span> aangelegd <span class=\"_ _2\"></span>per 31<span class=\"_ _2\"></span> decemb<span class=\"_ _2\"></span>er 2023 (2022: 124,<span class=\"_ _2\"></span>4 miljoen <span class=\"_ _2\"></span>EUR). Hoewel <span class=\"_ _2\"></span>het fiscaal r<span class=\"_ _2\"></span>esultaat <span class=\"_ _2\"></span>van Tessenderlo Group <span class=\"_ _2\"></span>nv negatief <span class=\"_ _2\"></span>was in <span class=\"_ _2c\"> </span>2023, <span class=\"_ _34\"> </span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _34\"> </span>door <span class=\"_ _2c\"> </span>lagere <span class=\"_ _34\"> </span>o<span class=\"_ _0\"></span>perationele<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>resultaten <span class=\"_ _34\"> </span>en <span class=\"_ _3a\"> </span>niet-gerealiseerde <span class=\"_ _34\"> </span>USD wisselkoersverliez<span class=\"_ _2\"></span>en, <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>waarschijnlijk geacht <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>toekomst <span class=\"_ _0\"></span>belastbare winsten beschikbaar zullen zijn<span class=\"_ _2\"></span>. de <span class=\"_ _32\"></span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>Groot-Brittann<span class=\"_ _2\"></span>i\u00eb, <span class=\"_ _25\"></span>voo<span class=\"_ _0\"></span>r <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>bedrag <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>6,6 <span class=\"_ _32\"></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>(2022: nihil). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>totaal <span class=\"_ _32\"></span>overgedragen <span class=\"_ _25\"></span>fiscale <span class=\"_ _25\"></span>verliezen <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>belastingkrediet<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>42,9 <span class=\"_ _25\"></span>miljoen EUR <span class=\"_ _1c\"></span>per <span class=\"_ _1c\"></span>jaareinde <span class=\"_ _0\"></span>2023 <span class=\"_ _1c\"></span>(2022: <span class=\"_ _0\"></span>37,3 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Voor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>16,7 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>van deze <span class=\"_ _28\"> </span>overgedragen <span class=\"_ _28\"> </span>fiscale <span class=\"_ _28\"> </span>verliezen <span class=\"_ _28\"> </span>en <span class=\"_ _35\"> </span>belast<span class=\"_ _2\"></span>ingkredieten <span class=\"_ _28\"> </span>werd <span class=\"_ _28\"> </span>geen <span class=\"_ _28\"> </span>uitgestelde belastingvordering<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>aangelegd <span class=\"_ _32\"></span>per <span class=\"_ _32\"></span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>(2022: <span class=\"_ _32\"></span>3<span class=\"_ _0\"></span>7,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR). <span class=\"_ _32\"></span>Hoewel <span class=\"_ _31\"> </span>het geconsolideerd<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>fiscaal <span class=\"_ _1c\"></span>resultaat <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>dochteronderneming<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>Groot<span class=\"_ _0\"></span>-<span class=\"ls6a\">Br</span>ittann<span class=\"_ _2\"></span>i\u00eb <span class=\"_ _1c\"></span>negatief was <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>202<span class=\"_ _2\"></span>3, <span class=\"_ _1d\"> </span>werd <span class=\"_ _29\"> </span>het <span class=\"_ _33\"> </span>waarschijnlijk <span class=\"_ _29\"> </span>gea<span class=\"_ _2\"></span>cht <span class=\"_ _1d\"> </span>dat <span class=\"_ _1d\"> </span>er <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>toekomst <span class=\"_ _29\"> </span>b<span class=\"_ _2\"></span>elastbare <span class=\"_ _1d\"> </span>winsten beschikbaar zullen zijn<span class=\"_ _2\"></span>. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">de <span class=\"_ _26\"></span>Braziliaanse <span class=\"_ _56\"></span>dochterondernemingen, <span class=\"_ _56\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>bedrag <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>6,4 <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>EUR <span class=\"_ _26\"></span>(2022: <span class=\"_ _26\"></span>0,9 <span class=\"_ _26\"></span>miljoen </span></span>EUR). <span class=\"_ _56\"></span>De <span class=\"_ _26\"></span>totaal <span class=\"_ _26\"></span>overgedragen <span class=\"_ _56\"></span>fiscale <span class=\"_ _26\"></span>verliezen <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>belastingkredieten <span class=\"_ _56\"></span>bedragen <span class=\"_ _56\"></span>18,5 <span class=\"_ _26\"></span>miljoen <span class=\"_ _56\"></span>EUR per jaareinde 2<span class=\"_ _2\"></span>023 (2022: 18,0 <span class=\"_ _2\"></span>miljoen EUR) en werd<span class=\"_ _2\"></span>en volledig erken<span class=\"lse\">d.</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Diverse <span class=\"_ _1c\"></span>ov<span class=\"_ _0\"></span>erige <span class=\"_ _50\"></span>individueel<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>niet <span class=\"_ _50\"></span>significante <span class=\"_ _50\"></span>dochteronderneming<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>8<span class=\"_ _0\"></span>,8 </span></span>miljoen <span class=\"_ _37\"> </span>EUR <span class=\"_ _37\"> </span>(2022: <span class=\"_ _2a\"> </span>4<span class=\"_ _2\"></span>,4 <span class=\"_ _37\"> </span>miljoen <span class=\"_ _2a\"> </span>EU<span class=\"_ _2\"></span>R). <span class=\"_ _37\"> </span>De <span class=\"_ _2a\"> </span>t<span class=\"_ _2\"></span>otaal <span class=\"_ _37\"> </span>overgedragen <span class=\"_ _37\"> </span>fiscale <span class=\"_ _37\"> </span>verliezen <span class=\"_ _37\"> </span>en belastingkredieten bedrag<span class=\"_ _2\"></span>en 30,4 miljoen EUR per <span class=\"_ _0\"></span>jaareinde 2023 (2022: 32,7 miljoen <span class=\"_ _0\"></span>EUR) en werden <span class=\"_ _0\"></span>volledig <span class=\"_ _0\"></span>erkend <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>jaareinde <span class=\"_ _0\"></span>2023. <span class=\"_ _0\"></span>Van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>verliezen <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>9,1 miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>voo<span class=\"_ _0\"></span>r een beperkte peri<span class=\"_ _2\"></span>ode overdraag<span class=\"_ _2\"></span>baar (deze vervallen <span class=\"_ _2\"></span>voornamelijk in de peri<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>de 2024-2028). Een <span class=\"_ _22\"> </span>uitgestelde <span class=\"_ _24\"> </span>belastingschuld<span class=\"_ _2\"></span>, <span class=\"_ _22\"> </span>betreffende <span class=\"_ _22\"> </span>de <span class=\"_ _22\"> </span>niet-uitgekeerde <span class=\"_ _24\"> </span>reserves <span class=\"_ _22\"> </span>binnen <span class=\"_ _22\"> </span>de dochteronderneming<span class=\"_ _2\"></span>en van de groep, werd niet o<span class=\"_ _0\"></span>pgenomen onder de uitgesteld<span class=\"_ _2\"></span>e belastingschulden omdat <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>verwacht <span class=\"_ _1c\"></span>dat <span class=\"_ _0\"></span>deze <span class=\"_ _1c\"></span>schuld <span class=\"_ _1c\"></span>zich <span class=\"_ _1c\"></span>zal <span class=\"_ _0\"></span>realiseren <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>nabije <span class=\"_ _1c\"></span>toekomst. <span class=\"_ _0\"></span>De uitgestelde  belastingschuld <span class=\"_ _33\"> </span>is <span class=\"_ _33\"> </span>niet <span class=\"_ _33\"> </span>significant <span class=\"_ _33\"> </span>omdat <span class=\"_ _4f\"> </span>het <span class=\"_ _33\"> </span>merendeel <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>dividenden, <span class=\"_ _33\"> </span>die <span class=\"_ _33\"> </span>de vennootschap (Tessend<span class=\"_ _2\"></span>erlo Group nv) ont<span class=\"_ _2\"></span>vangt, vrijgesteld is<span class=\"_ _2\"></span> van belastingen. De <span class=\"_ _1e\"> </span>beweging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>uitgestelde <span class=\"_ _1e\"> </span>belastingv<span class=\"_ _2\"></span>orderingen <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>-schulden <span class=\"_ _31\"> </span>tijdens <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>jaar <span class=\"_ _31\"> </span>kan <span class=\"_ _1e\"> </span>als <span class=\"_ _31\"> </span>vo<span class=\"_ _0\"></span>lgt samengevat worden<span class=\"_ _2\"></span><span class=\"ffa fs6\">5F5F<span class=\"_ _6d\"> </span></span>33<span class=\"_ _6d\"> </span>: (Miljoen EUR)<span class=\"fc8\"> </span>Saldo op 1 januari 2023 Opgenomen in de winst-<span class=\"ls57\">en</span>-<span class=\"_ _6d\"> </span>verlie<span class=\"_ _2\"></span>srekening Opgenomen in de niet-<span class=\"_ _6d\"> </span>gerealise<span class=\"_ _2\"></span>erde resultaten Wijziging in de<span class=\"_ _2\"></span> consoli<span class=\"_ _2\"></span>datie-<span class=\"_ _6d\"> </span>kring (toelicht<span class=\"_ _2\"></span>ing 4) Omrekenings-<span class=\"_ _6d\"> </span>verschi<span class=\"_ _2\"></span>llen Saldo op 31 december 2023<span class=\"ls0\"> </span>Materi\u00eb<span class=\"_ _2\"></span>le vaste activa -35,6  4,0  - -29,3  1,3  -59,6  Immateri\u00ebl<span class=\"_ _2\"></span>e activa -16,9  15,7  - -63,5  1,6  -63,1  Voorraden 9,4  4,2  - 1,2  -0,2  14,6  Personeel<span class=\"_ _2\"></span>sbeloningen 5,8  2,1  0,4  0,0  -0,0  8,2  Afgeleide f<span class=\"_ _2\"></span>inanci\u00eble instrument<span class=\"_ _2\"></span>en 0,8  -0,8  0,5  - - 0,5  Voorzieningen<span class=\"_ _2\"></span> -9,3  -1,0  - 0,7  -0,0  -9,7  Andere best<span class=\"_ _2\"></span>anddelen -3,5  3,2  - 0,3  -0,6  -0,7  Fiscaal ove<span class=\"_ _2\"></span>rgedragen verlie<span class=\"_ _2\"></span>zen 11,2  22,6  - - -0,4  33,5  Totaal -38,1  49,9  0,9  -90,7  1,7  -76,3",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "10.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Belastingen op he<span class=\"_ _2\"></span>t resultaat </span></span>De <span class=\"_ _1c\"></span>reconciliatie <span class=\"_ _1c\"></span>tussen <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>theoretisch <span class=\"_ _1c\"></span>belastingtarief<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>effectief <span class=\"_ _50\"></span>belastingtarief <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>totale belastingen op het r<span class=\"_ _2\"></span>esultaat is als v<span class=\"_ _2\"></span>olgt: (Miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Opgenomen in de win<span class=\"_ _26\"></span>s<span class=\"_ _0\"></span>t-<span class=\"ls66\">en</span>-verli<span class=\"_ _2\"></span>esrekening Verschuldi<span class=\"_ _2\"></span>gde belastingen -50,8  -63,7  -69,4  Wijziging versc<span class=\"_ _2\"></span>huldigde bel<span class=\"_ _2\"></span>astingen vorige pe<span class=\"_ _2\"></span>riodes -1,2  -0,6  -0,5  Uitgestel<span class=\"_ _2\"></span>de belastingen - doo<span class=\"_ _2\"></span>r wijzigingen van ti<span class=\"_ _2\"></span>jdelijke verschi<span class=\"_ _2\"></span>llen 29,3  10,0  21,8  Uitgestel<span class=\"_ _2\"></span>de belastingen - doo<span class=\"_ _2\"></span>r wijziging in het b<span class=\"_ _2\"></span>elastingtarief 0,3  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingen - opname <span class=\"_ _2\"></span>(terugname) van bel<span class=\"_ _2\"></span>astingverli<span class=\"_ _2\"></span>ezen 20,3  -8,2  -8,2  Totale belastinge<span class=\"_ _2\"></span>n in de winst-<span class=\"ls63\">en</span>-verliesrek<span class=\"_ _2\"></span>ening -2,0  -62,4  -56,3  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) v\u00f3\u00f3r be<span class=\"_ _2\"></span>lastingen 116,4  289,2  217,8  Min het a<span class=\"_ _2\"></span>andeel in het resu<span class=\"_ _2\"></span>ltaat van deelneminge<span class=\"_ _2\"></span>n opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode, na wi<span class=\"_ _2\"></span>nstbelasti<span class=\"_ _2\"></span>ng  -0,5  4,8  4,8  Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span>en en v\u00f3\u00f3r het aa<span class=\"_ _2\"></span>ndeel in het resul<span class=\"_ _2\"></span>taat van deelnemingen op<span class=\"_ _2\"></span>genomen volgen<span class=\"_ _2\"></span>s de vermogensmutati<span class=\"_ _2\"></span>emethode 116,9  284,3  213,0  Effectief belastin<span class=\"_ _2\"></span>gtarief 1,7% 21,9% 26,4% Aansluiting met eff<span class=\"_ _2\"></span>ectief belastingta<span class=\"_ _2\"></span>rief<span class=\"fc8\"> </span>Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span>en en v\u00f3\u00f3r het aa<span class=\"_ _2\"></span>ndeel in het resul<span class=\"_ _2\"></span>taat van deelnemingen op<span class=\"_ _2\"></span>genomen volgen<span class=\"_ _2\"></span>s de vermogens<span class=\"_ _2\"></span>mutatiemethode 116,9  284,3  213,0  Theoreti<span class=\"_ _2\"></span>sch belastingtarief 26,1% 25,9% 23,2% Verwachte belasti<span class=\"_ _2\"></span>ngen aan het theo<span class=\"_ _2\"></span>retisch belasti<span class=\"_ _2\"></span>ngtarief -30,5  -73,8  -49,5  Verschil tussen t<span class=\"_ _2\"></span>heoretische en effec<span class=\"_ _2\"></span>tieve belastingen 28,5  11,4  -6,8  Wijziging van de uit<span class=\"_ _2\"></span>gestelde belastin<span class=\"_ _2\"></span>gen 20,6  -8,1  -8,1  Veranderi<span class=\"_ _2\"></span>ng van het belast<span class=\"_ _2\"></span>ingtarief  0,3  0,1  0,1  Opname (ter<span class=\"_ _2\"></span>ugname) van belast<span class=\"_ _2\"></span>ingverliezen 20,3  -8,2  -8,2  Wijziging van de b<span class=\"_ _2\"></span>elastingen 7,8  19,5  1,3  Fiscale ni<span class=\"_ _2\"></span>et-aftrekbare uit<span class=\"_ _2\"></span>gaven -1,1  -0,8  -1,6  Niet-belas<span class=\"_ _2\"></span>tbaar inkomen 0,9  0,6  0,8  Kapitaalwins<span class=\"_ _2\"></span>ten en -verlie<span class=\"_ _2\"></span>zen op deelnemingen 3,0  -  -9,5  Belasti<span class=\"_ _2\"></span>ngsincentieven 1,1  1,7  1,8  Gebruik<span class=\"_ _2\"></span> van fiscale verliezen/b<span class=\"_ _2\"></span>elastingkrediete<span class=\"_ _2\"></span>n 1,0  16,5  16,5  Fiscale ve<span class=\"_ _2\"></span>rliezen / tijdelijk<span class=\"_ _2\"></span>e verschillen waarvoo<span class=\"_ _2\"></span>r geen uitgest<span class=\"_ _2\"></span>elde  belastingv<span class=\"_ _2\"></span>ordering werd opgeno<span class=\"_ _2\"></span>men -0,0  -1,3  -7,0  Wijziging versc<span class=\"_ _2\"></span>huldigde bel<span class=\"_ _2\"></span>astingen vorige pe<span class=\"_ _2\"></span>riodes -1,2  -0,6  -0,5  Overige  4,1  3,5  0,9<span class=\"_ _6d\"> </span>Het <span class=\"_ _25\"></span>geaggregeerd <span class=\"_ _25\"></span>gewogen <span class=\"_ _25\"></span>theoretisch <span class=\"_ _25\"></span>belastingtarief <span class=\"_ _25\"></span>bedroeg <span class=\"_ _25\"></span>26,1% <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>te<span class=\"_ _0\"></span>genover <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>5,9% <span class=\"_ _25\"></span>in 2022. <span class=\"_ _1e\"> </span>De <span class=\"_ _1b\"> </span>daling <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>effectief <span class=\"_ _1e\"> </span>belastingtarief <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>21,9% <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>1<span class=\"_ _0\"></span>,7% <span class=\"_ _1e\"> </span>kan <span class=\"_ _1e\"> </span>voornamelijk <span class=\"_ _1e\"> </span>verklaard<span class=\"_ _6d\"> </span>worden <span class=\"_ _29\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>erkennen <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>fiscale <span class=\"_ _1d\"> </span>verliezen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2023, <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voorheen <span class=\"_ _29\"> </span>ni<span class=\"_ _2\"></span>et <span class=\"_ _29\"> </span>werden <span class=\"_ _1d\"> </span>erkend, voornamelijk in Gr<span class=\"_ _2\"></span>oot-Brittanni\u00eb, Brazil<span class=\"_ _2\"></span>i\u00eb en Belgi\u00eb. Er <span class=\"_ _50\"></span>waren <span class=\"_ _50\"></span>geen <span class=\"_ _50\"></span>hervormingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>vennootschapsbelasting <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>belastingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _50\"></span>significant be\u00efnvloedden. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e gr<span class=\"_ _2\"></span>oep is <span class=\"_ _26\"></span>actief in <span class=\"_ _2\"></span>een aantal <span class=\"_ _26\"></span>rechtsgebieden <span class=\"_ _26\"></span>waar nieuwe <span class=\"_ _2\"></span>wetgeving<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> is <span class=\"_ _1c\"></span>(of <span class=\"_ _50\"></span>naar <span class=\"_ _1c\"></span>verwachting <span class=\"_ _0\"></span>zal <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>toegepast) <span class=\"_ _1c\"></span>betreffende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>invoering <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>globale <span class=\"_ _1c\"></span>aanvullende minimumbelastin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 d<span class=\"_ _26\"></span>ecember <span class=\"_ _2\"></span>2023. <span class=\"_ _26\"></span>De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>heeft <span class=\"_ _56\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>beknopt<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>impactanalyse <span class=\"_ _26\"></span>uitgevoerd <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p basis <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>Country-<span class=\"lse\">by</span>-Country <span class=\"_ _25\"></span>rapport <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>2022 <span class=\"_ _25\"></span>(gebaseerd <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>gegevens <span class=\"_ _25\"></span>volgens <span class=\"_ _32\"></span>de lokale <span class=\"_ _31\"> </span>GAAP <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgesteld <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>Tessenderlo <span class=\"_ _1e\"> </span>Group <span class=\"_ _31\"> </span>nv <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>ultieme <span class=\"_ _31\"> </span>moedermaats<span class=\"_ _2\"></span>chappij). <span class=\"_ _31\"> </span>Deze beoordeling geeft <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>geen materi\u00eble <span class=\"_ _0\"></span>impact zou <span class=\"_ _0\"></span>ondervonden <span class=\"_ _0\"></span>hebben van <span class=\"_ _1c\"></span>de Pijler <span class=\"_ _1d\"> </span>2-wetgeving, <span class=\"_ _1d\"> </span>indien <span class=\"_ _33\"> </span>deze <span class=\"_ _29\"> </span>al <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>zou <span class=\"_ _29\"> </span>zijn<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>geweest <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>dat <span class=\"_ _1d\"> </span>jaar. <span class=\"_ _29\"> </span>In <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>meeste rechtsgebieden w<span class=\"_ _2\"></span>aar de groep <span class=\"_ _2\"></span>actief is, w<span class=\"_ _2\"></span>ordt aan ten mins<span class=\"_ _2\"></span>te \u00e9\u00e9n van<span class=\"_ _2\"></span> de veiligehavenreg<span class=\"_ _2\"></span>els voldaan.<span class=\"_ _2\"></span> De <span class=\"_ _50\"></span>groep <span class=\"_ _50\"></span>streeft <span class=\"_ _50\"></span>ernaar <span class=\"_ _50\"></span>haar <span class=\"_ _50\"></span>impactanal<span class=\"_ _2\"></span>yse <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>methodologie <span class=\"_ _50\"></span>verder <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erbeteren <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erfijnen. Een <span class=\"_ _0\"></span>relevante <span class=\"_ _0\"></span>factor <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>dat, <span class=\"_ _0\"></span>vanaf <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Country-<span class=\"lse\">by<span class=\"_ _0\"></span></span>-Country verslag <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>Geconsolideerde<span class=\"_ _26\"></span> Financi\u00eble <span class=\"_ _1d\"> </span>Staten <span class=\"_ _1d\"> </span>(en <span class=\"_ _1d\"> </span>bijgevolg <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>IFRS) <span class=\"_ _29\"> </span>gebas<span class=\"_ _2\"></span>eerd <span class=\"_ _1d\"> </span>zal <span class=\"_ _1d\"> </span>zijn. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>nieu<span class=\"_ _2\"></span>w <span class=\"_ _1d\"> </span>aangenomen wetgeving <span class=\"_ _26\"></span>pas <span class=\"_ _2\"></span>vanaf <span class=\"_ _26\"></span>1 <span class=\"_ _2\"></span>januari <span class=\"_ _26\"></span>2024 <span class=\"_ _26\"></span>van t<span class=\"_ _2\"></span>oepassing <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>zijn, <span class=\"_ _26\"></span>is er<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>geen <span class=\"_ _26\"></span>impact <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>actuele <span class=\"_ _26\"></span>belastingen voor het <span class=\"_ _2\"></span>jaar eind<span class=\"_ _2\"></span>igend op <span class=\"_ _2\"></span>31 dece<span class=\"_ _2\"></span>mber 202<span class=\"_ _2\"></span>3.  De <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>heeft een<span class=\"_ _2\"></span> tijdelijke <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erplichte <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>rijstelling <span class=\"_ _2\"></span>van uitgestelde belastingen <span class=\"_ _0\"></span>toegepast voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>gevolgen van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aanvullende <span class=\"_ _0\"></span>belasting <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>erkent <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>als een actuele belastin<span class=\"_ _2\"></span>g wanneer deze v<span class=\"_ _2\"></span>erschuldigd is. De <span class=\"_ _31\"> </span>verschuldigde <span class=\"_ _31\"> </span>belastingen <span class=\"_ _32\"></span>hebben <span class=\"_ _31\"> </span>voornamelijk <span class=\"_ _31\"> </span>betrekking <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>activiteit<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>Verenigde Staten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>activiteiten <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _0\"></span>nv <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>dochterondernemingen van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Belgi\u00eb.<span class=\"_ _2\"></span> De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>verschuldigde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>-5<span class=\"_ _0\"></span>0,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>-63,7 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). De <span class=\"_ _1d\"> </span>betaalde<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>belastingen <span class=\"_ _33\"> </span>bedragen <span class=\"_ _1d\"> </span>-46,0 <span class=\"_ _33\"> </span>miljoen <span class=\"_ _33\"> </span>EUR <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>(2022: <span class=\"_ _1d\"> </span>-74,6 <span class=\"_ _33\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR). <span class=\"_ _33\"> </span>Eind december <span class=\"_ _26\"></span>2023 h<span class=\"_ _2\"></span>eeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>openstaande b<span class=\"_ _2\"></span>elasting<span class=\"_ _2\"></span>vordering <span class=\"_ _26\"></span>van 15,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR (20<span class=\"_ _2\"></span>22: <span class=\"_ _2\"></span>16,8 miljoen <span class=\"_ _0\"></span>EUR), <span class=\"_ _1c\"></span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>gedane <span class=\"_ _0\"></span>voorafbetalingen <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Belgi\u00eb <span class=\"_ _1c\"></span>en in Frankrijk, en een <span class=\"_ _2\"></span>te betalen belasting<span class=\"_ _2\"></span>schuld van -2,1<span class=\"_ _2\"></span> miljoen EUR (2022: -1,9<span class=\"_ _2\"></span> miljoen EUR).  De <span class=\"_ _0\"></span>opname van <span class=\"_ _0\"></span>uitgestelde belastingvorderingen op belastingverliezen in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>(20,3 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _0\"></span>is het <span class=\"_ _1b\"> </span>resultaat<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>de  be<span class=\"_ _2\"></span>oordeling <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>toekomstig<span class=\"_ _2\"></span>e  b<span class=\"_ _2\"></span>elastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>jaareinde <span class=\"_ _1e\"> </span>2023 <span class=\"_ _1e\"> </span>die resulteerde <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>opname <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een uitgest<span class=\"_ _2\"></span>elde belas<span class=\"_ _2\"></span>tingvordering <span class=\"_ _26\"></span>op belasting<span class=\"_ _2\"></span>verliezen, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voorheen niet erkend werden<span class=\"_ _2\"></span>, voornamelijk in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb,<span class=\"_ _2\"></span> Brazili\u00eb en Belgi\u00eb.<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>fiscaal <span class=\"_ _26\"></span>niet-aftrekbare <span class=\"_ _56\"></span>uitgaven <span class=\"_ _56\"></span>omvatten <span class=\"_ _26\"></span>permanente <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>erschillen <span class=\"_ _56\"></span>alsook <span class=\"_ _26\"></span>kosten <span class=\"_ _56\"></span>die <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>aftrekbaar zijn <span class=\"_ _0\"></span>volgens <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>lokale <span class=\"_ _1c\"></span>belastingwetge<span class=\"_ _2\"></span>ving <span class=\"_ _0\"></span>(bijv. <span class=\"_ _1c\"></span>autokosten <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>maaltijdcheques). <span class=\"_ _0\"></span>Het <span class=\"_ _1c\"></span>niet<span class=\"_ _0\"></span>-belastbaar<span class=\"_ _2\"></span> inkomen omvat belastin<span class=\"_ _2\"></span>gkredieten v<span class=\"_ _2\"></span>oor onderzoek. De kapita<span class=\"_ _2\"></span>alwinsten <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>eelnemingen <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>voorna<span class=\"_ _2\"></span>melijk b<span class=\"_ _2\"></span>etrekking <span class=\"_ _2\"></span>op de <span class=\"_ _26\"></span>winst gerealise<span class=\"_ _2\"></span>erd op <span class=\"_ _2\"></span>de verkoop <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>654.<span class=\"_ _2\"></span>000 <span class=\"_ _29\"> </span>aandelen <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>Rieter <span class=\"_ _29\"> </span>Holding <span class=\"_ _1d\"> </span>Ag <span class=\"_ _29\"> </span>(toelichting <span class=\"_ _29\"> </span>9 <span class=\"_ _1f\"> </span>- <span class=\"_ _29\"> </span>Financiering<span class=\"_ _2\"></span>skosten <span class=\"_ _29\"> </span>en  -opbrengsten). Belastingsincenti<span class=\"_ _2\"></span>even <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>2022 <span class=\"_ _1f\"> </span>omvatten<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>verminderingen<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>betreffende <span class=\"_ _29\"> </span>onderzoeks- <span class=\"_ _1f\"> </span>en ontwikkelingsk<span class=\"_ _2\"></span>osten <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>Frankrijk, <span class=\"_ _32\"></span>alsook <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cForeign<span class=\"ff2\">-</span>derived <span class=\"_ _32\"></span>intangible <span class=\"_ _25\"></span>income\u201d <span class=\"_ _25\"></span>aftrek <span class=\"_ _32\"></span>(FDII) <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de Verenigde Staten.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "10.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Belastingen op he<span class=\"_ _2\"></span>t resultaat </span></span>De <span class=\"_ _1c\"></span>reconciliatie <span class=\"_ _1c\"></span>tussen <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>theoretisch <span class=\"_ _1c\"></span>belastingtarief<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>effectief <span class=\"_ _50\"></span>belastingtarief <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>totale belastingen op het r<span class=\"_ _2\"></span>esultaat is als v<span class=\"_ _2\"></span>olgt: (Miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Opgenomen in de win<span class=\"_ _26\"></span>s<span class=\"_ _0\"></span>t-<span class=\"ls66\">en</span>-verli<span class=\"_ _2\"></span>esrekening Verschuldi<span class=\"_ _2\"></span>gde belastingen -50,8  -63,7  -69,4  Wijziging versc<span class=\"_ _2\"></span>huldigde bel<span class=\"_ _2\"></span>astingen vorige pe<span class=\"_ _2\"></span>riodes -1,2  -0,6  -0,5  Uitgestel<span class=\"_ _2\"></span>de belastingen - doo<span class=\"_ _2\"></span>r wijzigingen van ti<span class=\"_ _2\"></span>jdelijke verschi<span class=\"_ _2\"></span>llen 29,3  10,0  21,8  Uitgestel<span class=\"_ _2\"></span>de belastingen - doo<span class=\"_ _2\"></span>r wijziging in het b<span class=\"_ _2\"></span>elastingtarief 0,3  0,1  0,1  Uitgestel<span class=\"_ _2\"></span>de belastingen - opname <span class=\"_ _2\"></span>(terugname) van bel<span class=\"_ _2\"></span>astingverli<span class=\"_ _2\"></span>ezen 20,3  -8,2  -8,2  Totale belastinge<span class=\"_ _2\"></span>n in de winst-<span class=\"ls63\">en</span>-verliesrek<span class=\"_ _2\"></span>ening -2,0  -62,4  -56,3  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) v\u00f3\u00f3r be<span class=\"_ _2\"></span>lastingen 116,4  289,2  217,8  Min het a<span class=\"_ _2\"></span>andeel in het resu<span class=\"_ _2\"></span>ltaat van deelneminge<span class=\"_ _2\"></span>n opgenomen volgens<span class=\"_ _2\"></span> de vermogensmutati<span class=\"_ _2\"></span>emethode, na wi<span class=\"_ _2\"></span>nstbelasti<span class=\"_ _2\"></span>ng  -0,5  4,8  4,8  Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span>en en v\u00f3\u00f3r het aa<span class=\"_ _2\"></span>ndeel in het resul<span class=\"_ _2\"></span>taat van deelnemingen op<span class=\"_ _2\"></span>genomen volgen<span class=\"_ _2\"></span>s de vermogensmutati<span class=\"_ _2\"></span>emethode 116,9  284,3  213,0  Effectief belastin<span class=\"_ _2\"></span>gtarief 1,7% 21,9% 26,4% Aansluiting met eff<span class=\"_ _2\"></span>ectief belastingta<span class=\"_ _2\"></span>rief<span class=\"fc8\"> </span>Winst (+) / verlies <span class=\"_ _2\"></span>(-) v\u00f3\u00f3r belasting<span class=\"_ _2\"></span>en en v\u00f3\u00f3r het aa<span class=\"_ _2\"></span>ndeel in het resul<span class=\"_ _2\"></span>taat van deelnemingen op<span class=\"_ _2\"></span>genomen volgen<span class=\"_ _2\"></span>s de vermogens<span class=\"_ _2\"></span>mutatiemethode 116,9  284,3  213,0  Theoreti<span class=\"_ _2\"></span>sch belastingtarief 26,1% 25,9% 23,2% Verwachte belasti<span class=\"_ _2\"></span>ngen aan het theo<span class=\"_ _2\"></span>retisch belasti<span class=\"_ _2\"></span>ngtarief -30,5  -73,8  -49,5  Verschil tussen t<span class=\"_ _2\"></span>heoretische en effec<span class=\"_ _2\"></span>tieve belastingen 28,5  11,4  -6,8  Wijziging van de uit<span class=\"_ _2\"></span>gestelde belastin<span class=\"_ _2\"></span>gen 20,6  -8,1  -8,1  Veranderi<span class=\"_ _2\"></span>ng van het belast<span class=\"_ _2\"></span>ingtarief  0,3  0,1  0,1  Opname (ter<span class=\"_ _2\"></span>ugname) van belast<span class=\"_ _2\"></span>ingverliezen 20,3  -8,2  -8,2  Wijziging van de b<span class=\"_ _2\"></span>elastingen 7,8  19,5  1,3  Fiscale ni<span class=\"_ _2\"></span>et-aftrekbare uit<span class=\"_ _2\"></span>gaven -1,1  -0,8  -1,6  Niet-belas<span class=\"_ _2\"></span>tbaar inkomen 0,9  0,6  0,8  Kapitaalwins<span class=\"_ _2\"></span>ten en -verlie<span class=\"_ _2\"></span>zen op deelnemingen 3,0  -  -9,5  Belasti<span class=\"_ _2\"></span>ngsincentieven 1,1  1,7  1,8  Gebruik<span class=\"_ _2\"></span> van fiscale verliezen/b<span class=\"_ _2\"></span>elastingkrediete<span class=\"_ _2\"></span>n 1,0  16,5  16,5  Fiscale ve<span class=\"_ _2\"></span>rliezen / tijdelijk<span class=\"_ _2\"></span>e verschillen waarvoo<span class=\"_ _2\"></span>r geen uitgest<span class=\"_ _2\"></span>elde  belastingv<span class=\"_ _2\"></span>ordering werd opgeno<span class=\"_ _2\"></span>men -0,0  -1,3  -7,0  Wijziging versc<span class=\"_ _2\"></span>huldigde bel<span class=\"_ _2\"></span>astingen vorige pe<span class=\"_ _2\"></span>riodes -1,2  -0,6  -0,5  Overige  4,1  3,5  0,9<span class=\"_ _6d\"> </span>Het <span class=\"_ _25\"></span>geaggregeerd <span class=\"_ _25\"></span>gewogen <span class=\"_ _25\"></span>theoretisch <span class=\"_ _25\"></span>belastingtarief <span class=\"_ _25\"></span>bedroeg <span class=\"_ _25\"></span>26,1% <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>te<span class=\"_ _0\"></span>genover <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>5,9% <span class=\"_ _25\"></span>in 2022. <span class=\"_ _1e\"> </span>De <span class=\"_ _1b\"> </span>daling <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>effectief <span class=\"_ _1e\"> </span>belastingtarief <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>21,9% <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>1<span class=\"_ _0\"></span>,7% <span class=\"_ _1e\"> </span>kan <span class=\"_ _1e\"> </span>voornamelijk <span class=\"_ _1e\"> </span>verklaard<span class=\"_ _6d\"> </span>worden <span class=\"_ _29\"> </span>door <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>erkennen <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>fiscale <span class=\"_ _1d\"> </span>verliezen <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>2023, <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>voorheen <span class=\"_ _29\"> </span>ni<span class=\"_ _2\"></span>et <span class=\"_ _29\"> </span>werden <span class=\"_ _1d\"> </span>erkend, voornamelijk in Gr<span class=\"_ _2\"></span>oot-Brittanni\u00eb, Brazil<span class=\"_ _2\"></span>i\u00eb en Belgi\u00eb. Er <span class=\"_ _50\"></span>waren <span class=\"_ _50\"></span>geen <span class=\"_ _50\"></span>hervormingen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>vennootschapsbelasting <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>belastingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _50\"></span>significant be\u00efnvloedden. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e gr<span class=\"_ _2\"></span>oep is <span class=\"_ _26\"></span>actief in <span class=\"_ _2\"></span>een aantal <span class=\"_ _26\"></span>rechtsgebieden <span class=\"_ _26\"></span>waar nieuwe <span class=\"_ _2\"></span>wetgeving<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>toepassing<span class=\"_ _2\"></span> is <span class=\"_ _1c\"></span>(of <span class=\"_ _50\"></span>naar <span class=\"_ _1c\"></span>verwachting <span class=\"_ _0\"></span>zal <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>toegepast) <span class=\"_ _1c\"></span>betreffende <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>invoering <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>globale <span class=\"_ _1c\"></span>aanvullende minimumbelastin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 d<span class=\"_ _26\"></span>ecember <span class=\"_ _2\"></span>2023. <span class=\"_ _26\"></span>De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>heeft <span class=\"_ _56\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>beknopt<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>impactanalyse <span class=\"_ _26\"></span>uitgevoerd <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p basis <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>Country-<span class=\"lse\">by</span>-Country <span class=\"_ _25\"></span>rapport <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>2022 <span class=\"_ _25\"></span>(gebaseerd <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>gegevens <span class=\"_ _25\"></span>volgens <span class=\"_ _32\"></span>de lokale <span class=\"_ _31\"> </span>GAAP <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>pgesteld <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>Tessenderlo <span class=\"_ _1e\"> </span>Group <span class=\"_ _31\"> </span>nv <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>ultieme <span class=\"_ _31\"> </span>moedermaats<span class=\"_ _2\"></span>chappij). <span class=\"_ _31\"> </span>Deze beoordeling geeft <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>geen materi\u00eble <span class=\"_ _0\"></span>impact zou <span class=\"_ _0\"></span>ondervonden <span class=\"_ _0\"></span>hebben van <span class=\"_ _1c\"></span>de Pijler <span class=\"_ _1d\"> </span>2-wetgeving, <span class=\"_ _1d\"> </span>indien <span class=\"_ _33\"> </span>deze <span class=\"_ _29\"> </span>al <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>toepassing<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>zou <span class=\"_ _29\"> </span>zijn<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>geweest <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>dat <span class=\"_ _1d\"> </span>jaar. <span class=\"_ _29\"> </span>In <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>meeste rechtsgebieden w<span class=\"_ _2\"></span>aar de groep <span class=\"_ _2\"></span>actief is, w<span class=\"_ _2\"></span>ordt aan ten mins<span class=\"_ _2\"></span>te \u00e9\u00e9n van<span class=\"_ _2\"></span> de veiligehavenreg<span class=\"_ _2\"></span>els voldaan.<span class=\"_ _2\"></span> De <span class=\"_ _50\"></span>groep <span class=\"_ _50\"></span>streeft <span class=\"_ _50\"></span>ernaar <span class=\"_ _50\"></span>haar <span class=\"_ _50\"></span>impactanal<span class=\"_ _2\"></span>yse <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>methodologie <span class=\"_ _50\"></span>verder <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erbeteren <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>te <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erfijnen. Een <span class=\"_ _0\"></span>relevante <span class=\"_ _0\"></span>factor <span class=\"_ _0\"></span>zal <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>dat, <span class=\"_ _0\"></span>vanaf <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Country-<span class=\"lse\">by<span class=\"_ _0\"></span></span>-Country verslag <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>Geconsolideerde<span class=\"_ _26\"></span> Financi\u00eble <span class=\"_ _1d\"> </span>Staten <span class=\"_ _1d\"> </span>(en <span class=\"_ _1d\"> </span>bijgevolg <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>IFRS) <span class=\"_ _29\"> </span>gebas<span class=\"_ _2\"></span>eerd <span class=\"_ _1d\"> </span>zal <span class=\"_ _1d\"> </span>zijn. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>nieu<span class=\"_ _2\"></span>w <span class=\"_ _1d\"> </span>aangenomen wetgeving <span class=\"_ _26\"></span>pas <span class=\"_ _2\"></span>vanaf <span class=\"_ _26\"></span>1 <span class=\"_ _2\"></span>januari <span class=\"_ _26\"></span>2024 <span class=\"_ _26\"></span>van t<span class=\"_ _2\"></span>oepassing <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>zijn, <span class=\"_ _26\"></span>is er<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>geen <span class=\"_ _26\"></span>impact <span class=\"_ _26\"></span>op de <span class=\"_ _26\"></span>actuele <span class=\"_ _26\"></span>belastingen voor het <span class=\"_ _2\"></span>jaar eind<span class=\"_ _2\"></span>igend op <span class=\"_ _2\"></span>31 dece<span class=\"_ _2\"></span>mber 202<span class=\"_ _2\"></span>3.  De <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>heeft een<span class=\"_ _2\"></span> tijdelijke <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erplichte <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>rijstelling <span class=\"_ _2\"></span>van uitgestelde belastingen <span class=\"_ _0\"></span>toegepast voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>gevolgen van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aanvullende <span class=\"_ _0\"></span>belasting <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>erkent <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>als een actuele belastin<span class=\"_ _2\"></span>g wanneer deze v<span class=\"_ _2\"></span>erschuldigd is. De <span class=\"_ _31\"> </span>verschuldigde <span class=\"_ _31\"> </span>belastingen <span class=\"_ _32\"></span>hebben <span class=\"_ _31\"> </span>voornamelijk <span class=\"_ _31\"> </span>betrekking <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>activiteit<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>Verenigde Staten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>activiteiten <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _0\"></span>nv <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>dochterondernemingen van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Belgi\u00eb.<span class=\"_ _2\"></span> De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>verschuldigde <span class=\"_ _1c\"></span>belastingen <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>-5<span class=\"_ _0\"></span>0,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>-63,7 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). De <span class=\"_ _1d\"> </span>betaalde<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>belastingen <span class=\"_ _33\"> </span>bedragen <span class=\"_ _1d\"> </span>-46,0 <span class=\"_ _33\"> </span>miljoen <span class=\"_ _33\"> </span>EUR <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>(2022: <span class=\"_ _1d\"> </span>-74,6 <span class=\"_ _33\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR). <span class=\"_ _33\"> </span>Eind december <span class=\"_ _26\"></span>2023 h<span class=\"_ _2\"></span>eeft <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>openstaande b<span class=\"_ _2\"></span>elasting<span class=\"_ _2\"></span>vordering <span class=\"_ _26\"></span>van 15,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR (20<span class=\"_ _2\"></span>22: <span class=\"_ _2\"></span>16,8 miljoen <span class=\"_ _0\"></span>EUR), <span class=\"_ _1c\"></span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>gedane <span class=\"_ _0\"></span>voorafbetalingen <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>dochterondern<span class=\"_ _2\"></span>emingen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Belgi\u00eb <span class=\"_ _1c\"></span>en in Frankrijk, en een <span class=\"_ _2\"></span>te betalen belasting<span class=\"_ _2\"></span>schuld van -2,1<span class=\"_ _2\"></span> miljoen EUR (2022: -1,9<span class=\"_ _2\"></span> miljoen EUR).  De <span class=\"_ _0\"></span>opname van <span class=\"_ _0\"></span>uitgestelde belastingvorderingen op belastingverliezen in <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>(20,3 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _0\"></span>is het <span class=\"_ _1b\"> </span>resultaat<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>de  be<span class=\"_ _2\"></span>oordeling <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>toekomstig<span class=\"_ _2\"></span>e  b<span class=\"_ _2\"></span>elastbare <span class=\"_ _1e\"> </span>winsten <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>jaareinde <span class=\"_ _1e\"> </span>2023 <span class=\"_ _1e\"> </span>die resulteerde <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>opname <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>een uitgest<span class=\"_ _2\"></span>elde belas<span class=\"_ _2\"></span>tingvordering <span class=\"_ _26\"></span>op belasting<span class=\"_ _2\"></span>verliezen, <span class=\"_ _2\"></span>die <span class=\"_ _2\"></span>voorheen niet erkend werden<span class=\"_ _2\"></span>, voornamelijk in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb,<span class=\"_ _2\"></span> Brazili\u00eb en Belgi\u00eb.<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>fiscaal <span class=\"_ _26\"></span>niet-aftrekbare <span class=\"_ _56\"></span>uitgaven <span class=\"_ _56\"></span>omvatten <span class=\"_ _26\"></span>permanente <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>erschillen <span class=\"_ _56\"></span>alsook <span class=\"_ _26\"></span>kosten <span class=\"_ _56\"></span>die <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>aftrekbaar zijn <span class=\"_ _0\"></span>volgens <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>lokale <span class=\"_ _1c\"></span>belastingwetge<span class=\"_ _2\"></span>ving <span class=\"_ _0\"></span>(bijv. <span class=\"_ _1c\"></span>autokosten <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>maaltijdcheques). <span class=\"_ _0\"></span>Het <span class=\"_ _1c\"></span>niet<span class=\"_ _0\"></span>-belastbaar<span class=\"_ _2\"></span> inkomen omvat belastin<span class=\"_ _2\"></span>gkredieten v<span class=\"_ _2\"></span>oor onderzoek. De kapita<span class=\"_ _2\"></span>alwinsten <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>eelnemingen <span class=\"_ _2\"></span>hebben <span class=\"_ _2\"></span>voorna<span class=\"_ _2\"></span>melijk b<span class=\"_ _2\"></span>etrekking <span class=\"_ _2\"></span>op de <span class=\"_ _26\"></span>winst gerealise<span class=\"_ _2\"></span>erd op <span class=\"_ _2\"></span>de verkoop <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>654.<span class=\"_ _2\"></span>000 <span class=\"_ _29\"> </span>aandelen <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>Rieter <span class=\"_ _29\"> </span>Holding <span class=\"_ _1d\"> </span>Ag <span class=\"_ _29\"> </span>(toelichting <span class=\"_ _29\"> </span>9 <span class=\"_ _1f\"> </span>- <span class=\"_ _29\"> </span>Financiering<span class=\"_ _2\"></span>skosten <span class=\"_ _29\"> </span>en  -opbrengsten). Belastingsincenti<span class=\"_ _2\"></span>even <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>2022 <span class=\"_ _1f\"> </span>omvatten<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>verminderingen<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>betreffende <span class=\"_ _29\"> </span>onderzoeks- <span class=\"_ _1f\"> </span>en ontwikkelingsk<span class=\"_ _2\"></span>osten <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>Frankrijk, <span class=\"_ _32\"></span>alsook <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cForeign<span class=\"ff2\">-</span>derived <span class=\"_ _32\"></span>intangible <span class=\"_ _25\"></span>income\u201d <span class=\"_ _25\"></span>aftrek <span class=\"_ _32\"></span>(FDII) <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de Verenigde Staten.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "11.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Materi\u00eble vaste ac<span class=\"_ _2\"></span>tiva </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 571,0  1.607,6  189,8  75,6  2.443,9   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 120,1  241,0  16,0  13,0  390,2   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,8  - - 0,9   - aanschaffi<span class=\"_ _2\"></span>ngen 23,7  23,7  3,9  125,8  177,1   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 7,3  0,8  18,4  - 26,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -47,3  -19,6  -26,9  - -93,8   - overboek<span class=\"_ _2\"></span>ingen 4,7  49,4  5,8  -60,3  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -8,6  -9,0  -1,8  -1,4  -20,6  Op 31 december 2<span class=\"_ _2\"></span>023 671,0  1.894,7  205,3  152,7  2.923,6  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -333,9  -1.101,4  -119,9  0,0  -1.555,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -35,9  -140,6  -10,9  - -187,3   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -23,3  -82,1  -25,1  - -130,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 47,1  19,3  26,8  - 93,2   - omrekeningsv<span class=\"_ _2\"></span>erschillen 2,6  8,6  1,1  - 12,3  Op 31 december 2<span class=\"_ _2\"></span>023 -343,4  -1.296,2  -127,9  0,0  -1.767,5  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 237,1  506,2  69,9  75,6  888,7  Op 31 december 2<span class=\"_ _2\"></span>023 327,5  598,5  77,3  152,7  1.156,1  2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 536,8  1.513,4  195,1  69,9  2.315,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 5,4  1,1  0,1  0,2  6,8   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,6  - - 0,7   - aanschaffi<span class=\"_ _2\"></span>ngen 6,4  22,4  1,9  82,2  112,8   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 5,7  2,3  9,7  - 17,7   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -3,0  -2,7  -27,7  - -33,5   - overboek<span class=\"_ _2\"></span>ingen 13,1  54,0  8,0  -75,6  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 6,7  16,5  2,6  -1,1  24,7  Op 31 december 2<span class=\"_ _2\"></span>022 571,0  1.607,6  189,8  75,6  2.443,9  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -313,2  -993,0  -122,5  0,0  -1.428,7   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -20,0  -66,6  -22,7  - -109,3   - bijzondere waar<span class=\"_ _2\"></span>deverminder<span class=\"_ _2\"></span>ingen  (toelicht<span class=\"_ _2\"></span>ing 6/8) - -37,0  - - -37,0   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 2,9  2,5  27,1  - 32,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -3,5  -7,3  -1,9  - -12,7  Op 31 december 2<span class=\"_ _2\"></span>022 -333,9  -1.101,4  -119,9  0,0  -1.555,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 223,6  520,4  72,6  69,9  886,6  Op 31 december 2<span class=\"_ _2\"></span>022 237,1  506,2  69,9  75,6  888,7<span class=\"_ _6d\"> </span>De investeringen in materi\u00eble vaste <span class=\"_ _0\"></span>activa bedragen 177,1 miljoen EUR (2022: 112,8 miljoen <span class=\"_ _1c\"></span>EUR) en worden per bedrijfss<span class=\"_ _2\"></span>egment weergeg<span class=\"_ _2\"></span>even in toelichti<span class=\"_ _2\"></span>ng 3 - Gesegmenteerde<span class=\"_ _2\"></span> informatie. De <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>consolidatiekring<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verworven <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(88,0 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundige <span class=\"_ _0\"></span>aanpassingen dewelke <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>op Tessenderlo <span class=\"_ _31\"></span>Group <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>1 <span class=\"_ _1e\"> </span>januari <span class=\"_ _32\"></span>2019 <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>vanaf <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>(114,9 miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Acquisities <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>aanpassingen hebben betrekking<span class=\"_ _2\"></span> op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble  waarde  aanpassingen  op  terreinen  (48,5  miljoen  EUR),  voornamelijk<span class=\"_ _2\"></span>  binnen  Akiolis </span></span>(segment Bio-valoriz<span class=\"_ _2\"></span>ation) en terreinen in B<span class=\"_ _2\"></span>elgi\u00eb (niet-<span class=\"_ _2\"></span>toegewezen).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble waarde aanpassing<span class=\"_ _2\"></span>en op gebouwen (7,3 miljoe<span class=\"_ _2\"></span>n EUR), voornamelijk binne<span class=\"_ _2\"></span>n DYKA Group </span></span>(segment <span class=\"_ _1c\"></span>Industrial<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>verwachtte <span class=\"_ _1c\"></span>gebruiksdu<span class=\"_ _2\"></span>ur <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>initieel <span class=\"_ _0\"></span>ingeschat <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>20 <span class=\"_ _1c\"></span>jaar (tot 2038) en de bijh<span class=\"_ _2\"></span>orende jaarlijks<span class=\"_ _2\"></span>e afschrijvingen b<span class=\"_ _2\"></span>edragen -0,5 miljoen EU<span class=\"_ _2\"></span>R. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _20\"> </span>aanpassing<span class=\"_ _2\"></span>en <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>installaties, <span class=\"_ _1f\"> </span>machines <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>uitrusting <span class=\"_ _29\"> </span>(59,1 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR), </span></span>voornamelijk <span class=\"_ _50\"></span>binnen <span class=\"_ _25\"></span>Crop <span class=\"_ _50\"></span>Vitality <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Agro). <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>verwachtte <span class=\"_ _50\"></span>gebruiksduur <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>initieel ingeschat <span class=\"_ _1c\"></span>tussen <span class=\"_ _0\"></span>10 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>20 <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _1c\"></span>2028 <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>2038) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _0\"></span>afschrijvingen bedragen -5,1 <span class=\"_ _2\"></span>miljoen EUR.  De meerderheid <span class=\"_ _2\"></span>van de investeringsui<span class=\"_ _2\"></span>tgaven heeft b<span class=\"_ _2\"></span>etrekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>aankoop <span class=\"_ _0\"></span>van, <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>verdere <span class=\"_ _1c\"></span>investeringen <span class=\"_ _0\"></span>in, <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>onroerend <span class=\"_ _0\"></span>goed <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productie-activa <span class=\"_ _1c\"></span>van </span></span>een <span class=\"_ _1f\"> </span>voormalig <span class=\"_ _20\"> </span>Spaans <span class=\"_ _1f\"> </span>renderingbedrijf <span class=\"_ _1f\"> </span>(Ribera <span class=\"_ _1f\"> </span>d'Ondara, <span class=\"_ _20\"> </span>Lleida, <span class=\"_ _1f\"> </span>Spanje) <span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _20\"> </span>Bio-<span class=\"_ _6d\"> </span>valorization<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>producti<span class=\"_ _2\"></span>e-activa <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fabriek <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>viscollageenpeptiden <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Hainan <span class=\"_ _50\"></span>(China) </span></span>door PB Leiner (Hain<span class=\"_ _2\"></span>an) Biotechnol<span class=\"_ _2\"></span>ogy Co. Ltd. (segment Bio-valoriz<span class=\"_ _2\"></span>ation<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>pende <span class=\"_ _26\"></span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Thio-<span class=\"ls1a\">Sul\u00ae</span>-fabriek <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Geleen <span class=\"_ _26\"></span>(Nederland, <span class=\"_ _26\"></span>segment <span class=\"_ _26\"></span>Agro<span class=\"ls2c\">) </span></span></span>en in <span class=\"_ _2\"></span>een nieuwe <span class=\"_ _2\"></span>fabriek v<span class=\"_ _2\"></span>oor de produ<span class=\"_ _2\"></span>ctie <span class=\"_ _2\"></span>van liquide mests<span class=\"_ _2\"></span>toffen en <span class=\"_ _2\"></span>industri\u00eble <span class=\"_ _2\"></span>producten in<span class=\"_ _26\"></span> Defiance <span class=\"_ _56\"></span>(Verenigde <span class=\"_ _26\"></span>Staten) <span class=\"_ _56\"></span>(bedrijfssegmenten <span class=\"_ _56\"></span>Agro <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions). <span class=\"_ _56\"></span>Naar <span class=\"_ _26\"></span>verwachting zullen de fabriek<span class=\"_ _2\"></span>en respectievelijk <span class=\"_ _2\"></span>midden 2024 en ein<span class=\"_ _2\"></span>d 2024 operation<span class=\"_ _2\"></span>eel zijn. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>lopende <span class=\"_ _1e\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>nieuw <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _31\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>Ieper <span class=\"_ _1b\"> </span>(Belgi\u00eb,<span class=\"_ _2\"></span> </span></span>segment Machines <span class=\"_ _2\"></span>&amp; Technologies<span class=\"ls2a\">).<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Investeringen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een ni<span class=\"_ _2\"></span>euwe <span class=\"_ _26\"></span>installatie <span class=\"_ _26\"></span>voor g<span class=\"_ _2\"></span>asificatie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>categorie <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>leesme<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Saint<span class=\"_ _0\"></span>-Langis </span></span>(Frankrijk) <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>Akiolis <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Bio-valorizati<span class=\"_ _2\"></span>on) <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>nieuwe <span class=\"_ _50\"></span>productielijn <span class=\"_ _1c\"></span>voor organische mestst<span class=\"_ _2\"></span>offen in V\u00e9n\u00e9roll<span class=\"_ _2\"></span>es (Frankrijk) door<span class=\"_ _2\"></span> Violleau (segment Agr<span class=\"_ _2\"></span>o<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verdere <span class=\"_ _1f\"> </span>investeringen <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>verbeteringen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>productie-effici\u00ebntie, <span class=\"_ _1f\"> </span>evenals <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>activa <span class=\"_ _1f\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> distributieketen bi<span class=\"_ _2\"></span>nnen DYKA Group<span class=\"_ _2\"></span> (segment Industrial Soluti<span class=\"_ _2\"></span>ons<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>vervanging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>uitrusti<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>voertuigen, <span class=\"_ _1e\"> </span>die <span class=\"_ _31\"> </span>voorheen <span class=\"_ _1e\"> </span>geleased <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>nu <span class=\"_ _1e\"> </span>worden </span></span>aangekocht. In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en terugname<span class=\"_ _2\"></span>s van bijzondere waarde<span class=\"_ _2\"></span>verminderingen zijn<span class=\"_ _2\"></span> verwerkt. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 2023 <span class=\"_ _2\"></span>en 2022. Zowel <span class=\"_ _1e\"> </span>de  mat<span class=\"_ _2\"></span>eri\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>(Tessenderlo, <span class=\"_ _1b\"> </span>Belgi\u00eb) <span class=\"_ _1e\"> </span>als  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an Tessenderlo Kerley, Inc.<span class=\"_ _2\"></span> in Phoenix (Arizona, Verenigde Staten)<span class=\"_ _2\"></span> zijn als zekerheid in pand gegeven ter dekking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>verplichtingen. <span class=\"_ _26\"></span>Deze hebb<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>nettobo<span class=\"_ _2\"></span>ekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>respec<span class=\"_ _2\"></span>tievelijk <span class=\"_ _26\"></span>154,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR en 11,7 miljoen EUR <span class=\"_ _2\"></span>op 31 december <span class=\"_ _2\"></span>2023<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>nettoboekwaarde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>afschrijvingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>u<span class=\"_ _2\"></span>se\u2019 <span class=\"_ _0\"></span>activa, <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>categorie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>vast actief, kan als v<span class=\"_ _2\"></span>olgt samengevat w<span class=\"_ _2\"></span>orden in onderstaand<span class=\"_ _2\"></span>e tabel: Netto boekwaarde van de 'Right-<span class=\"ls67\">of</span>-<span class=\"_ _6d\"> </span>use' activa Afschrijvingskosten op de 'Right-<span class=\"_ _6d\"> </span>of<span class=\"ls0\">-use' activa</span><span class=\"ls0\"> </span> <span class=\"fc1\">(Miljoen EUR)</span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Terreinen <span class=\"_ _2\"></span>en gebouwen 22,4  21,4  21,5  6,2  5,9  6,2  Installat<span class=\"_ _2\"></span>ies, machines en ui<span class=\"_ _2\"></span>trusting 2,5  3,7  3,7  2,0  1,9  1,9  Meubilai<span class=\"_ _2\"></span>r en rollend mater<span class=\"_ _2\"></span>ieel 30,4  23,0  25,4  12,7  12,6  13,8  Totaal 55,3  48,2  50,5  20,9  20,3  21,9  De <span class=\"_ _0\"></span>nettoboekwaarde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 activa <span class=\"_ _0\"></span>per bedrijfssegment <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>teruggevond<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>in onderstaande tabel<span class=\"_ _2\"></span>:<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Agro 16,0  11,9  11,9  Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>7,2  8,6  8,6  Industrial<span class=\"_ _2\"></span> Solutions 24,0  22,2  22,2  Machines <span class=\"_ _2\"></span>&amp; Technologies 2,9  - 2,4  T-Power 0,0  0,0  0,0  Niet toegewezen 5,1  5,5  5,5  Tessenderlo Group<span class=\"_ _2\"></span> 55,3  48,2  50,5  De <span class=\"_ _2b\"> </span>leaseovereenk<span class=\"_ _2\"></span>omsten <span class=\"_ _30\"> </span>bestaan <span class=\"_ _2b\"> </span>voornamelijk <span class=\"_ _30\"> </span>uit <span class=\"_ _2b\"> </span>te<span class=\"_ _0\"></span>rreinen <span class=\"_ _30\"> </span>en <span class=\"_ _2b\"> </span>gebouwen <span class=\"_ _30\"> </span>(voornamelijk<span class=\"_ _2\"></span> verkoopkantoren <span class=\"_ _1b\"> </span>binnen  het  seg<span class=\"_ _2\"></span>ment  Industrial  So<span class=\"_ _2\"></span>lutions,  het  Aki<span class=\"_ _2\"></span>olis  hoofdkanto<span class=\"_ _2\"></span>or  in  Le <span class=\"_ _1b\"> </span>Mans (Frankrijk) <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>Bio-valorization <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>hoofdkantoor <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Brussel <span class=\"_ _1c\"></span>(Belgi\u00eb) <span class=\"_ _50\"></span>binnen <span class=\"_ _1c\"></span>Niet toegewezen), <span class=\"_ _38\"> </span>een <span class=\"_ _38\"> </span>groot <span class=\"_ _38\"> </span>aantal <span class=\"_ _28\"> </span>vrachtwagens<span class=\"_ _2\"></span> <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>treinwagons<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>(voorna<span class=\"_ _2\"></span>melijk <span class=\"_ _38\"> </span>binnen <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> bedrijfssegmenten Agr<span class=\"_ _2\"></span>o en Bio-valorizati<span class=\"_ _2\"></span>on), alsook bedrijfswagens. <span class=\"_ _2\"></span> De <span class=\"_ _3a\"> </span>leaseperiode<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>wordt <span class=\"_ _3a\"> </span>door <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _2c\"> </span>beschouwd <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>niet<span class=\"_ _0\"></span>-opzegbare <span class=\"_ _2c\"> </span>periode <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _35\"> </span>samen <span class=\"_ _35\"> </span>met <span class=\"_ _35\"> </span>periodes<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>waarvoor <span class=\"_ _35\"> </span>een <span class=\"_ _35\"> </span>optie <span class=\"_ _35\"> </span>tot <span class=\"_ _35\"> </span>verlengin<span class=\"_ _2\"></span>g <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _32\"></span>bestaa<span class=\"_ _2\"></span>t, <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>redelijk<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitgeoefend, <span class=\"_ _25\"></span>of periodes <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenkomst <span class=\"_ _0\"></span>bestaat, <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>redelijk zeker <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>optie <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>uitgeo<span class=\"_ _2\"></span>efend. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>gebruik <span class=\"_ _26\"></span>gemaakt <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>inschattingen bij het b<span class=\"_ _26\"></span>eoordelen of he<span class=\"_ _2\"></span>t redelijk <span class=\"_ _2\"></span>zeker i<span class=\"_ _2\"></span>s dat<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>optie tot <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erlenging<span class=\"_ _2\"></span> uitgeoefend<span class=\"_ _2\"></span> zal <span class=\"_ _2\"></span>worden. Hi<span class=\"_ _2\"></span>erbij heeft <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>releva<span class=\"_ _2\"></span>nte <span class=\"_ _32\"></span>factoren, <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>voordeel <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>vormen <span class=\"_ _32\"></span>om <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>tot verlenging <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>oefenen, <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overweging <span class=\"_ _1c\"></span>genomen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>belangrijkste <span class=\"_ _1c\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _0\"></span>met <span class=\"_ _50\"></span>een geschatte <span class=\"_ _20\"> </span>resterende <span class=\"_ _27\"> </span>looptijd <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>meer <span class=\"_ _20\"> </span>dan <span class=\"_ _27\"> </span>5 <span class=\"_ _27\"> </span>jaar <span class=\"_ _20\"> </span>hebben <span class=\"_ _27\"> </span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de verkoopkantoren <span class=\"_ _1b\"> </span>bij  Indus<span class=\"_ _2\"></span>trial  Soluti<span class=\"_ _2\"></span>ons  (gewogen <span class=\"_ _1e\"> </span>gemiddelde  looptijd  van <span class=\"_ _1e\"> </span>12  jaar),  het  Aki<span class=\"_ _2\"></span>olis hoofdkantoor (resterende loo<span class=\"_ _0\"></span>ptijd van <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>jaar) en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Brussels <span class=\"_ _0\"></span>hoofdkantoor (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 5 <span class=\"_ _0\"></span>jaar) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>leasen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>binnenvaarttanker<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>binnen <span class=\"_ _0\"></span>Industrial <span class=\"_ _0\"></span>Solutions (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 6 <span class=\"_ _1c\"></span>jaar),<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huur <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>terreinen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>Agro <span class=\"_ _1c\"></span>(gewogen <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>looptijd van <span class=\"_ _1c\"></span>29 <span class=\"_ _0\"></span>jaar). <span class=\"_ _1c\"></span>Zie toelichting 26  <span class=\"ls0\">- <span class=\"_ _33\"> </span>Financi\u00eble  instrumenten  voo<span class=\"_ _0\"></span>r  de <span class=\"_ _33\"> </span>contractuele  vervaldagen <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de  leaseschulden,  inclusief </span>interestbetalingen.<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>de bruto <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _2\"></span>-22,4 <span class=\"_ _26\"></span>miljoen EUR <span class=\"_ _26\"></span>(2022: -<span class=\"_ _2\"></span>21,8 <span class=\"_ _2\"></span>miljoen EUR), <span class=\"_ _1b\"> </span>welke  -1<span class=\"_ _2\"></span>,7 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR  in<span class=\"_ _2\"></span>terestkosten <span class=\"_ _1e\"> </span>omvatten  (20<span class=\"_ _2\"></span>22:  -1,1 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1b\"> </span>EUR) <span class=\"_ _1b\"> </span>(toelichting <span class=\"_ _1e\"> </span>9  - Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>afschrijvingen, <span class=\"_ _26\"></span>op line<span class=\"_ _2\"></span>aire <span class=\"_ _26\"></span>basis <span class=\"_ _26\"></span>erkend <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>de l<span class=\"_ _2\"></span>easeperiode <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _26\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gebruiksduur <span class=\"_ _26\"></span>van h<span class=\"_ _26\"></span>et acti<span class=\"_ _2\"></span>ef indien deze laatste <span class=\"_ _2\"></span>korter is, bedragen -<span class=\"_ _2\"></span>20,9 miljoen EUR (2<span class=\"_ _2\"></span>022: -20,3 miljoen EU<span class=\"_ _2\"></span>R). De <span class=\"_ _1f\"> </span>groep <span class=\"_ _1f\"> </span>koos <span class=\"_ _1f\"> </span>ervoor <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>geen <span class=\"_ _1f\"> </span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _29\"> </span>actief <span class=\"_ _1f\"> </span>of <span class=\"_ _20\"> </span>leaseverplichting <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>te <span class=\"_ _1f\"> </span>nemen <span class=\"_ _1f\"> </span>voor leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _50\"></span>waarvan <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>onderliggend <span class=\"_ _25\"></span>actief <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>lage <span class=\"_ _25\"></span>waarde <span class=\"_ _50\"></span>heeft, <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _50\"></span>IT<span class=\"_ _0\"></span>- <span class=\"_ _25\"></span>en kantooruitrusting, <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>voor <span class=\"_ _53\"> </span>leaseovere<span class=\"_ _2\"></span>enkomsten <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>korte <span class=\"_ _35\"> </span>duur. <span class=\"_ _35\"> </span>De <span class=\"_ _53\"> </span>kosten <span class=\"_ _53\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _38\"> </span>waarvan <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>onderliggend <span class=\"_ _51\"> </span>actief <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>lage <span class=\"_ _38\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _38\"> </span>heeft <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>v<span class=\"_ _0\"></span>an leaseovereenko<span class=\"_ _2\"></span>msten van kort<span class=\"_ _2\"></span>e duur zijn niet signifi<span class=\"_ _2\"></span>cant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "11.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Materi\u00eble vaste ac<span class=\"_ _2\"></span>tiva </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 571,0  1.607,6  189,8  75,6  2.443,9   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 120,1  241,0  16,0  13,0  390,2   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,8  - - 0,9   - aanschaffi<span class=\"_ _2\"></span>ngen 23,7  23,7  3,9  125,8  177,1   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 7,3  0,8  18,4  - 26,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -47,3  -19,6  -26,9  - -93,8   - overboek<span class=\"_ _2\"></span>ingen 4,7  49,4  5,8  -60,3  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -8,6  -9,0  -1,8  -1,4  -20,6  Op 31 december 2<span class=\"_ _2\"></span>023 671,0  1.894,7  205,3  152,7  2.923,6  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -333,9  -1.101,4  -119,9  0,0  -1.555,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -35,9  -140,6  -10,9  - -187,3   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -23,3  -82,1  -25,1  - -130,5   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 47,1  19,3  26,8  - 93,2   - omrekeningsv<span class=\"_ _2\"></span>erschillen 2,6  8,6  1,1  - 12,3  Op 31 december 2<span class=\"_ _2\"></span>023 -343,4  -1.296,2  -127,9  0,0  -1.767,5  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 237,1  506,2  69,9  75,6  888,7  Op 31 december 2<span class=\"_ _2\"></span>023 327,5  598,5  77,3  152,7  1.156,1  2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Terreinen <span class=\"_ _2\"></span>en gebouwen Installat<span class=\"_ _2\"></span>ies, machines en uitrusting Meubilai<span class=\"_ _2\"></span>r en rollend<span class=\"_ _2\"></span> materieel Activa in aanbouw Totaal Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 536,8  1.513,4  195,1  69,9  2.315,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 5,4  1,1  0,1  0,2  6,8   - voorziening v<span class=\"_ _2\"></span>oor ontmante<span class=\"_ _2\"></span>ling 0,1  0,6  - - 0,7   - aanschaffi<span class=\"_ _2\"></span>ngen 6,4  22,4  1,9  82,2  112,8   - IFRS 16 nieuwe<span class=\"_ _2\"></span> en wijzigingen aan l<span class=\"_ _26\"></span>eases 5,7  2,3  9,7  - 17,7   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -3,0  -2,7  -27,7  - -33,5   - overboek<span class=\"_ _2\"></span>ingen 13,1  54,0  8,0  -75,6  -0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 6,7  16,5  2,6  -1,1  24,7  Op 31 december 2<span class=\"_ _2\"></span>022 571,0  1.607,6  189,8  75,6  2.443,9  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -313,2  -993,0  -122,5  0,0  -1.428,7   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -20,0  -66,6  -22,7  - -109,3   - bijzondere waar<span class=\"_ _2\"></span>deverminder<span class=\"_ _2\"></span>ingen  (toelicht<span class=\"_ _2\"></span>ing 6/8) - -37,0  - - -37,0   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 2,9  2,5  27,1  - 32,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -3,5  -7,3  -1,9  - -12,7  Op 31 december 2<span class=\"_ _2\"></span>022 -333,9  -1.101,4  -119,9  0,0  -1.555,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 223,6  520,4  72,6  69,9  886,6  Op 31 december 2<span class=\"_ _2\"></span>022 237,1  506,2  69,9  75,6  888,7<span class=\"_ _6d\"> </span>De investeringen in materi\u00eble vaste <span class=\"_ _0\"></span>activa bedragen 177,1 miljoen EUR (2022: 112,8 miljoen <span class=\"_ _1c\"></span>EUR) en worden per bedrijfss<span class=\"_ _2\"></span>egment weergeg<span class=\"_ _2\"></span>even in toelichti<span class=\"_ _2\"></span>ng 3 - Gesegmenteerde<span class=\"_ _2\"></span> informatie. De <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>consolidatiekring<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>verworven <span class=\"_ _1c\"></span>activa <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Picanol <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(88,0 miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundige <span class=\"_ _0\"></span>aanpassingen dewelke <span class=\"_ _1c\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span>op Tessenderlo <span class=\"_ _31\"></span>Group <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>1 <span class=\"_ _1e\"> </span>januari <span class=\"_ _32\"></span>2019 <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _32\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>vanaf <span class=\"_ _31\"> </span>2023 <span class=\"_ _31\"> </span>(114,9 miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Acquisities <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>aanpassingen hebben betrekking<span class=\"_ _2\"></span> op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble  waarde  aanpassingen  op  terreinen  (48,5  miljoen  EUR),  voornamelijk<span class=\"_ _2\"></span>  binnen  Akiolis </span></span>(segment Bio-valoriz<span class=\"_ _2\"></span>ation) en terreinen in B<span class=\"_ _2\"></span>elgi\u00eb (niet-<span class=\"_ _2\"></span>toegewezen).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble waarde aanpassing<span class=\"_ _2\"></span>en op gebouwen (7,3 miljoe<span class=\"_ _2\"></span>n EUR), voornamelijk binne<span class=\"_ _2\"></span>n DYKA Group </span></span>(segment <span class=\"_ _1c\"></span>Industrial<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Solutions). <span class=\"_ _1c\"></span>De <span class=\"_ _0\"></span>verwachtte <span class=\"_ _1c\"></span>gebruiksdu<span class=\"_ _2\"></span>ur <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>initieel <span class=\"_ _0\"></span>ingeschat <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>20 <span class=\"_ _1c\"></span>jaar (tot 2038) en de bijh<span class=\"_ _2\"></span>orende jaarlijks<span class=\"_ _2\"></span>e afschrijvingen b<span class=\"_ _2\"></span>edragen -0,5 miljoen EU<span class=\"_ _2\"></span>R. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _20\"> </span>aanpassing<span class=\"_ _2\"></span>en <span class=\"_ _1f\"> </span>op <span class=\"_ _1f\"> </span>installaties, <span class=\"_ _1f\"> </span>machines <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>uitrusting <span class=\"_ _29\"> </span>(59,1 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR), </span></span>voornamelijk <span class=\"_ _50\"></span>binnen <span class=\"_ _25\"></span>Crop <span class=\"_ _50\"></span>Vitality <span class=\"_ _25\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Agro). <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>verwachtte <span class=\"_ _50\"></span>gebruiksduur <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>initieel ingeschat <span class=\"_ _1c\"></span>tussen <span class=\"_ _0\"></span>10 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>20 <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>(tot <span class=\"_ _1c\"></span>2028 <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>2038) <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gerelateerde <span class=\"_ _1c\"></span>jaarlijkse <span class=\"_ _0\"></span>afschrijvingen bedragen -5,1 <span class=\"_ _2\"></span>miljoen EUR.  De meerderheid <span class=\"_ _2\"></span>van de investeringsui<span class=\"_ _2\"></span>tgaven heeft b<span class=\"_ _2\"></span>etrekking op: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>aankoop <span class=\"_ _0\"></span>van, <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>verdere <span class=\"_ _1c\"></span>investeringen <span class=\"_ _0\"></span>in, <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>onroerend <span class=\"_ _0\"></span>goed <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>productie-activa <span class=\"_ _1c\"></span>van </span></span>een <span class=\"_ _1f\"> </span>voormalig <span class=\"_ _20\"> </span>Spaans <span class=\"_ _1f\"> </span>renderingbedrijf <span class=\"_ _1f\"> </span>(Ribera <span class=\"_ _1f\"> </span>d'Ondara, <span class=\"_ _20\"> </span>Lleida, <span class=\"_ _1f\"> </span>Spanje) <span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>segment <span class=\"_ _20\"> </span>Bio-<span class=\"_ _6d\"> </span>valorization<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>producti<span class=\"_ _2\"></span>e-activa <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fabriek <span class=\"_ _1c\"></span>van <span class=\"_ _25\"></span>viscollageenpeptiden <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>Hainan <span class=\"_ _50\"></span>(China) </span></span>door PB Leiner (Hain<span class=\"_ _2\"></span>an) Biotechnol<span class=\"_ _2\"></span>ogy Co. Ltd. (segment Bio-valoriz<span class=\"_ _2\"></span>ation<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>lo<span class=\"_ _0\"></span>pende <span class=\"_ _26\"></span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>nieuwe<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Thio-<span class=\"ls1a\">Sul\u00ae</span>-fabriek <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Geleen <span class=\"_ _26\"></span>(Nederland, <span class=\"_ _26\"></span>segment <span class=\"_ _26\"></span>Agro<span class=\"ls2c\">) </span></span></span>en in <span class=\"_ _2\"></span>een nieuwe <span class=\"_ _2\"></span>fabriek v<span class=\"_ _2\"></span>oor de produ<span class=\"_ _2\"></span>ctie <span class=\"_ _2\"></span>van liquide mests<span class=\"_ _2\"></span>toffen en <span class=\"_ _2\"></span>industri\u00eble <span class=\"_ _2\"></span>producten in<span class=\"_ _26\"></span> Defiance <span class=\"_ _56\"></span>(Verenigde <span class=\"_ _26\"></span>Staten) <span class=\"_ _56\"></span>(bedrijfssegmenten <span class=\"_ _56\"></span>Agro <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>Industrial <span class=\"_ _26\"></span>Solutions). <span class=\"_ _56\"></span>Naar <span class=\"_ _26\"></span>verwachting zullen de fabriek<span class=\"_ _2\"></span>en respectievelijk <span class=\"_ _2\"></span>midden 2024 en ein<span class=\"_ _2\"></span>d 2024 operation<span class=\"_ _2\"></span>eel zijn. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>lopende <span class=\"_ _1e\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>een <span class=\"_ _1e\"> </span>nieuw <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>Picanol <span class=\"_ _31\"> </span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>Ieper <span class=\"_ _1b\"> </span>(Belgi\u00eb,<span class=\"_ _2\"></span> </span></span>segment Machines <span class=\"_ _2\"></span>&amp; Technologies<span class=\"ls2a\">).<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Investeringen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>een ni<span class=\"_ _2\"></span>euwe <span class=\"_ _26\"></span>installatie <span class=\"_ _26\"></span>voor g<span class=\"_ _2\"></span>asificatie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>categorie <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>leesme<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Saint<span class=\"_ _0\"></span>-Langis </span></span>(Frankrijk) <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>Akiolis <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>(<span class=\"_ _0\"></span>segment <span class=\"_ _50\"></span>Bio-valorizati<span class=\"_ _2\"></span>on) <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>een <span class=\"_ _50\"></span>nieuwe <span class=\"_ _50\"></span>productielijn <span class=\"_ _1c\"></span>voor organische mestst<span class=\"_ _2\"></span>offen in V\u00e9n\u00e9roll<span class=\"_ _2\"></span>es (Frankrijk) door<span class=\"_ _2\"></span> Violleau (segment Agr<span class=\"_ _2\"></span>o<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verdere <span class=\"_ _1f\"> </span>investeringen <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>verbeteringen<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>productie-effici\u00ebntie, <span class=\"_ _1f\"> </span>evenals <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>activa <span class=\"_ _1f\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> distributieketen bi<span class=\"_ _2\"></span>nnen DYKA Group<span class=\"_ _2\"></span> (segment Industrial Soluti<span class=\"_ _2\"></span>ons<span class=\"ls2a\">).</span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>vervanging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>uitrusti<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>voertuigen, <span class=\"_ _1e\"> </span>die <span class=\"_ _31\"> </span>voorheen <span class=\"_ _1e\"> </span>geleased <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>nu <span class=\"_ _1e\"> </span>worden </span></span>aangekocht. In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en terugname<span class=\"_ _2\"></span>s van bijzondere waarde<span class=\"_ _2\"></span>verminderingen zijn<span class=\"_ _2\"></span> verwerkt. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 2023 <span class=\"_ _2\"></span>en 2022. Zowel <span class=\"_ _1e\"> </span>de  mat<span class=\"_ _2\"></span>eri\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1e\"> </span>activa <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>T<span class=\"_ _0\"></span>-Power <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>(Tessenderlo, <span class=\"_ _1b\"> </span>Belgi\u00eb) <span class=\"_ _1e\"> </span>als  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>hoofdkantoor <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an Tessenderlo Kerley, Inc.<span class=\"_ _2\"></span> in Phoenix (Arizona, Verenigde Staten)<span class=\"_ _2\"></span> zijn als zekerheid in pand gegeven ter dekking <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>verplichtingen. <span class=\"_ _26\"></span>Deze hebb<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>nettobo<span class=\"_ _2\"></span>ekwaarde <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>respec<span class=\"_ _2\"></span>tievelijk <span class=\"_ _26\"></span>154,1 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR en 11,7 miljoen EUR <span class=\"_ _2\"></span>op 31 december <span class=\"_ _2\"></span>2023<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span> De <span class=\"_ _0\"></span>nettoboekwaarde <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>afschrijvingen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>u<span class=\"_ _2\"></span>se\u2019 <span class=\"_ _0\"></span>activa, <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>categorie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>vast actief, kan als v<span class=\"_ _2\"></span>olgt samengevat w<span class=\"_ _2\"></span>orden in onderstaand<span class=\"_ _2\"></span>e tabel: Netto boekwaarde van de 'Right-<span class=\"ls67\">of</span>-<span class=\"_ _6d\"> </span>use' activa Afschrijvingskosten op de 'Right-<span class=\"_ _6d\"> </span>of<span class=\"ls0\">-use' activa</span><span class=\"ls0\"> </span> <span class=\"fc1\">(Miljoen EUR)</span> 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Terreinen <span class=\"_ _2\"></span>en gebouwen 22,4  21,4  21,5  6,2  5,9  6,2  Installat<span class=\"_ _2\"></span>ies, machines en ui<span class=\"_ _2\"></span>trusting 2,5  3,7  3,7  2,0  1,9  1,9  Meubilai<span class=\"_ _2\"></span>r en rollend mater<span class=\"_ _2\"></span>ieel 30,4  23,0  25,4  12,7  12,6  13,8  Totaal 55,3  48,2  50,5  20,9  20,3  21,9  De <span class=\"_ _0\"></span>nettoboekwaarde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 activa <span class=\"_ _0\"></span>per bedrijfssegment <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>teruggevond<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>in onderstaande tabel<span class=\"_ _2\"></span>:<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Agro 16,0  11,9  11,9  Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>7,2  8,6  8,6  Industrial<span class=\"_ _2\"></span> Solutions 24,0  22,2  22,2  Machines <span class=\"_ _2\"></span>&amp; Technologies 2,9  - 2,4  T-Power 0,0  0,0  0,0  Niet toegewezen 5,1  5,5  5,5  Tessenderlo Group<span class=\"_ _2\"></span> 55,3  48,2  50,5  De <span class=\"_ _2b\"> </span>leaseovereenk<span class=\"_ _2\"></span>omsten <span class=\"_ _30\"> </span>bestaan <span class=\"_ _2b\"> </span>voornamelijk <span class=\"_ _30\"> </span>uit <span class=\"_ _2b\"> </span>te<span class=\"_ _0\"></span>rreinen <span class=\"_ _30\"> </span>en <span class=\"_ _2b\"> </span>gebouwen <span class=\"_ _30\"> </span>(voornamelijk<span class=\"_ _2\"></span> verkoopkantoren <span class=\"_ _1b\"> </span>binnen  het  seg<span class=\"_ _2\"></span>ment  Industrial  So<span class=\"_ _2\"></span>lutions,  het  Aki<span class=\"_ _2\"></span>olis  hoofdkanto<span class=\"_ _2\"></span>or  in  Le <span class=\"_ _1b\"> </span>Mans (Frankrijk) <span class=\"_ _1c\"></span>binnen <span class=\"_ _1c\"></span>het <span class=\"_ _50\"></span>segment <span class=\"_ _1c\"></span>Bio-valorization <span class=\"_ _1c\"></span>en <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>hoofdkantoor <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>Brussel <span class=\"_ _1c\"></span>(Belgi\u00eb) <span class=\"_ _50\"></span>binnen <span class=\"_ _1c\"></span>Niet toegewezen), <span class=\"_ _38\"> </span>een <span class=\"_ _38\"> </span>groot <span class=\"_ _38\"> </span>aantal <span class=\"_ _28\"> </span>vrachtwagens<span class=\"_ _2\"></span> <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>treinwagons<span class=\"_ _2\"></span> <span class=\"_ _28\"> </span>(voorna<span class=\"_ _2\"></span>melijk <span class=\"_ _38\"> </span>binnen <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> bedrijfssegmenten Agr<span class=\"_ _2\"></span>o en Bio-valorizati<span class=\"_ _2\"></span>on), alsook bedrijfswagens. <span class=\"_ _2\"></span> De <span class=\"_ _3a\"> </span>leaseperiode<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>wordt <span class=\"_ _3a\"> </span>door <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _2c\"> </span>beschouwd <span class=\"_ _2c\"> </span>als <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>niet<span class=\"_ _0\"></span>-opzegbare <span class=\"_ _2c\"> </span>periode <span class=\"_ _2c\"> </span>van <span class=\"_ _2c\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _35\"> </span>samen <span class=\"_ _35\"> </span>met <span class=\"_ _35\"> </span>periodes<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>waarvoor <span class=\"_ _35\"> </span>een <span class=\"_ _35\"> </span>optie <span class=\"_ _35\"> </span>tot <span class=\"_ _35\"> </span>verlengin<span class=\"_ _2\"></span>g <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>mst <span class=\"_ _32\"></span>bestaa<span class=\"_ _2\"></span>t, <span class=\"_ _32\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>redelijk<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ptie <span class=\"_ _25\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _32\"></span>uitgeoefend, <span class=\"_ _25\"></span>of periodes <span class=\"_ _0\"></span>waarvoor <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>optie <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>be\u00ebindiging <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>leaseovereenkomst <span class=\"_ _0\"></span>bestaat, <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>redelijk zeker <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>dat <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>optie <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>uitgeo<span class=\"_ _2\"></span>efend. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>groep <span class=\"_ _26\"></span>heeft <span class=\"_ _26\"></span>gebruik <span class=\"_ _26\"></span>gemaakt <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>inschattingen bij het b<span class=\"_ _26\"></span>eoordelen of he<span class=\"_ _2\"></span>t redelijk <span class=\"_ _2\"></span>zeker i<span class=\"_ _2\"></span>s dat<span class=\"_ _2\"></span> een <span class=\"_ _2\"></span>optie tot <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erlenging<span class=\"_ _2\"></span> uitgeoefend<span class=\"_ _2\"></span> zal <span class=\"_ _2\"></span>worden. Hi<span class=\"_ _2\"></span>erbij heeft <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _32\"></span>alle <span class=\"_ _32\"></span>releva<span class=\"_ _2\"></span>nte <span class=\"_ _32\"></span>factoren, <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>voordeel <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>vormen <span class=\"_ _32\"></span>om <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>tot verlenging <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>oefenen, <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>overweging <span class=\"_ _1c\"></span>genomen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>belangrijkste <span class=\"_ _1c\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _0\"></span>met <span class=\"_ _50\"></span>een geschatte <span class=\"_ _20\"> </span>resterende <span class=\"_ _27\"> </span>looptijd <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>meer <span class=\"_ _20\"> </span>dan <span class=\"_ _27\"> </span>5 <span class=\"_ _27\"> </span>jaar <span class=\"_ _20\"> </span>hebben <span class=\"_ _27\"> </span>voornamelijk<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de verkoopkantoren <span class=\"_ _1b\"> </span>bij  Indus<span class=\"_ _2\"></span>trial  Soluti<span class=\"_ _2\"></span>ons  (gewogen <span class=\"_ _1e\"> </span>gemiddelde  looptijd  van <span class=\"_ _1e\"> </span>12  jaar),  het  Aki<span class=\"_ _2\"></span>olis hoofdkantoor (resterende loo<span class=\"_ _0\"></span>ptijd van <span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>jaar) en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>Brussels <span class=\"_ _0\"></span>hoofdkantoor (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 5 <span class=\"_ _0\"></span>jaar) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>leasen <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>binnenvaarttanker<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>binnen <span class=\"_ _0\"></span>Industrial <span class=\"_ _0\"></span>Solutions (resterende <span class=\"_ _0\"></span>looptijd <span class=\"_ _0\"></span>van 6 <span class=\"_ _1c\"></span>jaar),<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>huur <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>terreinen <span class=\"_ _0\"></span>bij <span class=\"_ _0\"></span>Agro <span class=\"_ _1c\"></span>(gewogen <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>looptijd van <span class=\"_ _1c\"></span>29 <span class=\"_ _0\"></span>jaar). <span class=\"_ _1c\"></span>Zie toelichting 26  <span class=\"ls0\">- <span class=\"_ _33\"> </span>Financi\u00eble  instrumenten  voo<span class=\"_ _0\"></span>r  de <span class=\"_ _33\"> </span>contractuele  vervaldagen <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de  leaseschulden,  inclusief </span>interestbetalingen.<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>de bruto <span class=\"_ _26\"></span>leasebetalingen <span class=\"_ _2\"></span>-22,4 <span class=\"_ _26\"></span>miljoen EUR <span class=\"_ _26\"></span>(2022: -<span class=\"_ _2\"></span>21,8 <span class=\"_ _2\"></span>miljoen EUR), <span class=\"_ _1b\"> </span>welke  -1<span class=\"_ _2\"></span>,7 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR  in<span class=\"_ _2\"></span>terestkosten <span class=\"_ _1e\"> </span>omvatten  (20<span class=\"_ _2\"></span>22:  -1,1 <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _1b\"> </span>EUR) <span class=\"_ _1b\"> </span>(toelichting <span class=\"_ _1e\"> </span>9  - Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>afschrijvingen, <span class=\"_ _26\"></span>op line<span class=\"_ _2\"></span>aire <span class=\"_ _26\"></span>basis <span class=\"_ _26\"></span>erkend <span class=\"_ _2\"></span>over <span class=\"_ _26\"></span>de l<span class=\"_ _2\"></span>easeperiode <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _26\"></span>over <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>gebruiksduur <span class=\"_ _26\"></span>van h<span class=\"_ _26\"></span>et acti<span class=\"_ _2\"></span>ef indien deze laatste <span class=\"_ _2\"></span>korter is, bedragen -<span class=\"_ _2\"></span>20,9 miljoen EUR (2<span class=\"_ _2\"></span>022: -20,3 miljoen EU<span class=\"_ _2\"></span>R). De <span class=\"_ _1f\"> </span>groep <span class=\"_ _1f\"> </span>koos <span class=\"_ _1f\"> </span>ervoor <span class=\"_ _1f\"> </span>om <span class=\"_ _20\"> </span>geen <span class=\"_ _1f\"> </span>\u2018Right<span class=\"ff2\">-<span class=\"ls37\">of</span>-</span>use\u2019 <span class=\"_ _29\"> </span>actief <span class=\"_ _1f\"> </span>of <span class=\"_ _20\"> </span>leaseverplichting <span class=\"_ _29\"> </span>op <span class=\"_ _20\"> </span>te <span class=\"_ _1f\"> </span>nemen <span class=\"_ _1f\"> </span>voor leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _50\"></span>waarvan <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>onderliggend <span class=\"_ _25\"></span>actief <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>lage <span class=\"_ _25\"></span>waarde <span class=\"_ _50\"></span>heeft, <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oornamelijk <span class=\"_ _50\"></span>IT<span class=\"_ _0\"></span>- <span class=\"_ _25\"></span>en kantooruitrusting, <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>voor <span class=\"_ _53\"> </span>leaseovere<span class=\"_ _2\"></span>enkomsten <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>korte <span class=\"_ _35\"> </span>duur. <span class=\"_ _35\"> </span>De <span class=\"_ _53\"> </span>kosten <span class=\"_ _53\"> </span>van <span class=\"_ _35\"> </span>de leaseovereenko<span class=\"_ _2\"></span>msten <span class=\"_ _38\"> </span>waarvan <span class=\"_ _51\"> </span>het <span class=\"_ _51\"> </span>onderliggend <span class=\"_ _51\"> </span>actief <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>lage <span class=\"_ _38\"> </span>waar<span class=\"_ _2\"></span>de <span class=\"_ _38\"> </span>heeft <span class=\"_ _51\"> </span>en <span class=\"_ _51\"> </span>v<span class=\"_ _0\"></span>an leaseovereenko<span class=\"_ _2\"></span>msten van kort<span class=\"_ _2\"></span>e duur zijn niet signifi<span class=\"_ _2\"></span>cant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "12.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Goodwill </span></span>Goodwill <span class=\"_ _26\"></span>vertegenwoordigt <span class=\"_ _26\"></span>ongeveer <span class=\"_ _26\"></span>1<span class=\"_ _0\"></span>,1% <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>totale <span class=\"_ _26\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>en bedraagt 31,8 milj<span class=\"_ _2\"></span>oen EUR (2022<span class=\"_ _2\"></span>: 1,4% of 32,1 <span class=\"_ _2\"></span>miljoen EUR).  De <span class=\"_ _32\"></span>nettoboekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>goodwill <span class=\"_ _32\"></span>per <span class=\"_ _31\"> </span>bedrijfsse<span class=\"_ _2\"></span>gment <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>per <span class=\"_ _32\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>eenheid wordt weergege<span class=\"_ _2\"></span>ven in onderstaande <span class=\"_ _2\"></span>tabel: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Agro 18,5  19,1       <span class=\"ls0\">Crop Vital<span class=\"_ _2\"></span>ity<span class=\"ff1\"> </span></span>18,5 <span class=\"ff1\"> </span>19,1  Bio-valorization<span class=\"_ _2\"></span><span class=\"ff2\"> </span>6,8 <span class=\"ff2\"> </span>6,8       <span class=\"ls0\">Akiolis </span>2,0  2,0       <span class=\"ls0\">PB Leiner<span class=\"ff1\"> </span></span>4,8 <span class=\"ff1\"> </span>4,8 <span class=\"ff1\"> </span>Industrial Solution<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>6,6 <span class=\"ff2\"> </span>6,6 <span class=\"ff2\"> </span>     <span class=\"ls0\">DYKA Group </span>6,6  6,6  T-Power* - -<span class=\"ff1\"> </span>Totaal 31,8  32,5  * De goodwil<span class=\"_ _2\"></span>l van T-Power (9,7 <span class=\"_ _2\"></span>miljoen EUR) werd <span class=\"_ _2\"></span>volledig afgewaarde<span class=\"_ _2\"></span>erd per jaar<span class=\"_ _2\"></span>einde 2022. De nettoboekwaarde <span class=\"_ _2\"></span>van de goodwill per bedrijfss<span class=\"_ _2\"></span>egment en per kasstroomgen<span class=\"_ _2\"></span>ererende eenheid op 31 december 2<span class=\"_ _2\"></span>022 wordt weergegev<span class=\"_ _2\"></span>en in onderstaan<span class=\"_ _2\"></span>de tabel: (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Agro 0,6  Bio-valorization<span class=\"_ _2\"></span> 26,3  Akiolis 15,0  PB Leiner<span class=\"_ _2\"></span> Amerika 11,3  Industrial Solution<span class=\"_ _2\"></span>s 5,2  John Davi<span class=\"_ _2\"></span>dson Pipes  2,2  BT Nylopl<span class=\"_ _2\"></span>ast BV 3,0  T-Power*<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Totaal 32,1  * De goodwil<span class=\"_ _2\"></span>l van T-Power (0,6 <span class=\"_ _2\"></span>miljoen EUR) werd <span class=\"_ _2\"></span>volledig afgewaarde<span class=\"_ _2\"></span>erd per jaar<span class=\"_ _2\"></span>einde 2022. De <span class=\"_ _1e\"> </span>aanpassingen <span class=\"_ _31\"></span>door <span class=\"_ _31\"> </span>toewijzing<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>aankoopprijs <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>goodwill <span class=\"_ _1e\"> </span>zoals <span class=\"_ _31\"> </span>toegepast <span class=\"_ _31\"> </span>door <span class=\"_ _31\"> </span>Picanol Group <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>2019, <span class=\"_ _1d\"> </span>we<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>doo<span class=\"_ _0\"></span>r <span class=\"_ _29\"> </span>Tessenderlo <span class=\"_ _1d\"> </span>Group <span class=\"_ _29\"> </span>erkend <span class=\"_ _29\"> </span>vanaf <span class=\"_ _1d\"> </span>2023, <span class=\"_ _29\"> </span>terwijl <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>goodwill <span class=\"_ _29\"> </span>per<span class=\"_ _26\"></span> kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _1f\"> </span>eenheid, <span class=\"_ _1f\"> </span>zoals <span class=\"_ _20\"> </span>gerapporteer<span class=\"_ _2\"></span>d <span class=\"_ _20\"> </span>per <span class=\"_ _1f\"> </span>31 <span class=\"_ _20\"> </span>december <span class=\"_ _1f\"> </span>2022 <span class=\"_ _1f\"> </span>werd <span class=\"_ _20\"> </span>afgeboekt (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). In 2022 we<span class=\"_ _0\"></span>rd een bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>geboekt<span class=\"_ _2\"></span> o<span class=\"_ _0\"></span>p de activa <span class=\"_ _0\"></span>van de kasstroomgenerende eenheid T-Power<span class=\"_ _2\"></span> en bijgevolg werd d<span class=\"_ _2\"></span>e toegewezen g<span class=\"_ _2\"></span>oodwill eveneens afge<span class=\"_ _2\"></span>waardeerd. De <span class=\"_ _1b\"> </span>groep <span class=\"_ _1e\"> </span>kan  nie<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>voorspellen <span class=\"_ _1e\"> </span>wanneer <span class=\"_ _1e\"> </span>en  of <span class=\"_ _1e\"> </span>er  z<span class=\"_ _2\"></span>ich <span class=\"_ _1e\"> </span>een  feit <span class=\"_ _1e\"> </span>zal <span class=\"_ _1b\"> </span>voordoen <span class=\"_ _1e\"> </span>dat <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>g noodzaakt, <span class=\"_ _0\"></span>noch hoe <span class=\"_ _0\"></span>dit <span class=\"_ _0\"></span>de gerapporteerde activawaarden zal be\u00efnvloeden. <span class=\"_ _0\"></span>De groep gelooft dat<span class=\"_ _2\"></span> al haar inschattingen red<span class=\"_ _2\"></span>elijk zijn. Ze zijn<span class=\"_ _2\"></span> consistent met de inte<span class=\"_ _2\"></span>rne rapportering en<span class=\"_ _2\"></span> weerspiegelen d<span class=\"_ _2\"></span>e beste inschatting<span class=\"_ _2\"></span>en van het manage<span class=\"_ _2\"></span>ment.  De <span class=\"_ _3a\"> </span>test <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>bijzondere <span class=\"_ _2c\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _3a\"> </span>op <span class=\"_ _3a\"> </span>goodwill <span class=\"_ _3a\"> </span>steunt <span class=\"_ _3a\"> </span>op <span class=\"_ _3a\"> </span>een <span class=\"_ _3a\"> </span>aantal <span class=\"_ _3a\"> </span>kritische oordeelsvormingen, <span class=\"_ _2c\"> </span>schat<span class=\"_ _2\"></span>tingen <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>veronderstellingen. <span class=\"_ _2c\"> </span>Goodwill <span class=\"_ _2c\"> </span>werd <span class=\"_ _3a\"> </span>getest <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>niveau <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>kasstroomgenererende <span class=\"_ _0\"></span>eenheid, <span class=\"_ _0\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _0\"></span>van berekeningen b<span class=\"_ _2\"></span>etreffende de bedrijfswaard<span class=\"_ _26\"></span>e. De <span class=\"_ _32\"></span>belangrijkste <span class=\"_ _25\"></span>oordeelsvormingen, <span class=\"_ _32\"></span>schattingen <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>veronderstellingen <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>gebruikt <span class=\"_ _25\"></span>werden <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de 2023 berekenin<span class=\"_ _2\"></span>gen waren de v<span class=\"_ _2\"></span>olgende:  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>cashflowprojectie <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>ee<span class=\"_ _0\"></span>rste <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>was <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>2024 <span class=\"_ _25\"></span>financie<span class=\"_ _2\"></span>el <span class=\"_ _50\"></span>budget <span class=\"_ _50\"></span>zo<span class=\"_ _0\"></span>als </span></span>goedgekeurd <span class=\"_ _2\"></span>door d<span class=\"_ _2\"></span>e raad <span class=\"_ _2\"></span>van bestuu<span class=\"_ _2\"></span>r. De toe<span class=\"_ _2\"></span>komstige vrij<span class=\"_ _2\"></span>e kasstr<span class=\"_ _2\"></span>omen hield<span class=\"_ _2\"></span>en rekening<span class=\"_ _2\"></span> met<span class=\"_ _2\"></span> de volgende ver<span class=\"_ _2\"></span>wachtingen, die gebase<span class=\"_ _2\"></span>erd waren op <span class=\"_ _2\"></span>zowel interne als e<span class=\"_ _2\"></span>xterne bronnen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>omzet <span class=\"_ _32\"></span>was <span class=\"_ _32\"></span>gebaseerd <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoop<span class=\"_ _2\"></span>volumes <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erwachte<span class=\"_ _2\"></span> </span></span>verkoopprijzen. <span class=\"_ _31\"> </span>Verkoopvolumes <span class=\"_ _31\"> </span>waren <span class=\"_ _1e\"> </span>gebaseerd <span class=\"_ _31\"></span>op <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>erleden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de inschatting <span class=\"_ _1c\"></span>door <span class=\"_ _25\"></span>het <span class=\"_ _1c\"></span>management <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>evolutie <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _25\"></span>markt. <span class=\"_ _50\"></span>Nieuwe <span class=\"_ _50\"></span>productlijnen <span class=\"_ _1c\"></span>of productontwikkeling<span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>werden <span class=\"_ _50\"></span>enkel <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>rekening <span class=\"_ _25\"></span>genomen <span class=\"_ _50\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>technisch <span class=\"_ _25\"></span>haalbaar was om d<span class=\"_ _2\"></span>eze met <span class=\"_ _2\"></span>de huid<span class=\"_ _2\"></span>ige activa <span class=\"_ _2\"></span>te producer<span class=\"_ _2\"></span>en. Verko<span class=\"_ _2\"></span>opprijzen werd<span class=\"_ _2\"></span>en gebaseerd <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>e huidige <span class=\"_ _26\"></span>trends <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de markt, <span class=\"_ _56\"></span>rekening <span class=\"_ _26\"></span>houdend <span class=\"_ _2\"></span>met <span class=\"_ _26\"></span>inflatie <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>mogelijkheid <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>prijszett<span class=\"_ _0\"></span>ing in de markt.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Brutowinstmarges<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>waren <span class=\"_ _3a\"> </span>gebaseerd <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>huidige <span class=\"_ _2c\"> </span>m<span class=\"_ _0\"></span>argeniveaus,<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>toekomstige </span></span>productmix en de <span class=\"_ _2\"></span>verwachte ev<span class=\"_ _2\"></span>olutie van de belang<span class=\"_ _2\"></span>rijkste grondst<span class=\"_ _2\"></span>ofprijzen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Indirecte <span class=\"_ _1d\"> </span>kosten, <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>niet<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>significant <span class=\"_ _1d\"> </span>vari\u00ebren <span class=\"_ _29\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>verkoopvolu<span class=\"_ _2\"></span>mes <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>prijz<span class=\"_ _26\"></span>en, <span class=\"_ _29\"> </span>waren </span></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>kostenstructuur, <span class=\"_ _0\"></span>rekening <span class=\"_ _0\"></span>houdend <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>inflatievoorsp<span class=\"_ _2\"></span>ellingen <span class=\"_ _0\"></span>op lange <span class=\"_ _29\"> </span>termijn<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>en <span class=\"_ _1d\"> </span>exclusief <span class=\"_ _29\"> </span>niet-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _29\"> </span>herst<span class=\"_ _2\"></span>ructureringen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>kostenb<span class=\"_ _2\"></span>esparend<span class=\"ls32\">e </span>maatregelen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De <span class=\"_ _0\"></span>investeringsuitgav<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>hielden <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>rekening met <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>kasuitgaven vereist <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>in </span></span>hun <span class=\"_ _2a\"> </span>huidig<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>toestand <span class=\"_ _2a\"> </span>te <span class=\"_ _2a\"> </span>behouden <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>hielden <span class=\"_ _2a\"> </span>geen <span class=\"_ _2a\"> </span>r<span class=\"_ _2\"></span>ekening <span class=\"_ _2a\"> </span>met <span class=\"_ _37\"> </span>toekomstige investeringsuitgaven <span class=\"_ _29\"> </span>die <span class=\"_ _1d\"> </span>de <span class=\"_ _1f\"> </span>winstgevendheid <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>activa <span class=\"_ _29\"> </span>aanzienlijk <span class=\"_ _29\"> </span>verbeteren <span class=\"_ _1d\"> </span>of verhogen tegeno<span class=\"_ _2\"></span>ver hun origineel ing<span class=\"_ _2\"></span>eschatte standaa<span class=\"_ _2\"></span>rdperformantie.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Om <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>eindwaarde <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>berekenen, <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>data <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ijfde <span class=\"_ _32\"></span>jaar <span class=\"_ _31\"> </span>ge\u00ebxtrapoleerd <span class=\"_ _31\"> </span>door </span></span>vereenvoudigde <span class=\"_ _33\"> </span>veronder<span class=\"_ _2\"></span>stellingen <span class=\"_ _33\"> </span>te <span class=\"_ _1d\"> </span>hanteren <span class=\"_ _33\"> </span>zoals <span class=\"_ _33\"> </span>constante <span class=\"_ _33\"> </span>verkochte <span class=\"_ _33\"> </span>hoeveelheden, gecombineerd m<span class=\"_ _2\"></span>et constante kosten.<span class=\"_ _2\"></span> Het groeipercen<span class=\"_ _2\"></span>tage werd verondersteld<span class=\"_ _2\"></span> 1% te zijn<span class=\"ls1b\">. </span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Projecties <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>functionele <span class=\"_ _0\"></span>munt <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende <span class=\"_ _0\"></span>eenheid <span class=\"_ _0\"></span>en </span></span>zijn <span class=\"_ _25\"></span>verdisconteerd <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>gewogen <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>kapitaalkost <span class=\"_ _25\"></span>(WACC) <span class=\"_ _32\"></span>na <span class=\"_ _25\"></span>belasting<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>het niveau <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kasstroomge<span class=\"_ _2\"></span>nererende <span class=\"_ _2\"></span>eenheid. <span class=\"_ _26\"></span>Deze varieerde <span class=\"_ _26\"></span>tussen <span class=\"_ _2\"></span>9,1% en <span class=\"_ _26\"></span>9,6%. Aangezien<span class=\"_ _2\"></span> de kasstro<span class=\"_ _2\"></span>men na <span class=\"_ _2\"></span>winstbelasting<span class=\"_ _2\"></span> werden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>berekening <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de <span class=\"_ _2\"></span>\u2018bedrijfswaarde\u2019<span class=\"_ _26\"></span> van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>kasstroomgenerer<span class=\"_ _2\"></span>ende <span class=\"_ _25\"></span>eenheden, <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>discontovoet <span class=\"_ _25\"></span>na <span class=\"_ _25\"></span>winstbelasting <span class=\"_ _25\"></span>gebruikt om consistent te bli<span class=\"_ _2\"></span>jven.  De toenam<span class=\"_ _2\"></span>e van d<span class=\"_ _2\"></span>e WACC\u2019s <span class=\"_ _2\"></span>met 1% en <span class=\"_ _26\"></span>een gelijktijdig<span class=\"_ _2\"></span>e afname <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>totale t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>verwachte kasstroom <span class=\"_ _38\"> </span>met <span class=\"_ _28\"> </span>10% <span class=\"_ _28\"> </span>zou <span class=\"_ _28\"> </span>tot <span class=\"_ _28\"> </span>een <span class=\"_ _28\"> </span>bijkomend<span class=\"_ _2\"></span>e <span class=\"_ _28\"> </span>bijzondere <span class=\"_ _38\"> </span>waardevermindering <span class=\"_ _38\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> kasstroomgenererend<span class=\"_ _2\"></span>e een<span class=\"_ _2\"></span>heid Akiolis (-19 miljoen E<span class=\"_ _2\"></span>UR) hebben geleid.<span class=\"_ _2\"></span> Hoewel de groep gelooft dat haar<span class=\"_ _2\"></span> oordeelsvormingen<span class=\"_ _2\"></span>, veronderstellingen en sch<span class=\"_ _2\"></span>attingen gepast zijn, kunnen <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>werkelijke <span class=\"_ _26\"></span>resultaten <span class=\"_ _26\"></span>afwijken <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>schattin<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>veronderstellingen of omstandigheden.<span class=\"_ _2\"></span> 13.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Immateri\u00eble activa </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 95,3  18,2  205,1  27,8  346,3   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 0,6  2,7  386,6  39,3  429,2   - aanschaffi<span class=\"_ _2\"></span>ngen 0,3  0,4  0,6  0,1  1,4   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - 2,8  2,8   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -0,0  -0,0  - -0,0  -0,1   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,5  - -0,0  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,7  0,0  -7,7  -5,8  -16,1  Op 31 december 2<span class=\"_ _2\"></span>023 93,6  21,7  584,6  64,2  764,1  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -70,8  -16,9  -128,5  -23,3  -239,4   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -0,2  -2,2  -154,7  -21,5  -178,6   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -4,0  -0,9  -60,3  -3,0  -68,1   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 0,0  0,0  - - 0,1   - omrekeningsv<span class=\"_ _2\"></span>erschillen 1,9  0,1  4,1  2,8  8,8  Op 31 december 2<span class=\"_ _2\"></span>023 -73,0  -20,0  -339,3  -44,9  -477,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 24,5  1,3  76,6  4,5  107,0  Op 31 december 2<span class=\"_ _2\"></span>023 20,5  1,7  245,4  19,2  286,9  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur.<span class=\"_ _0\"></span> 2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 71,6  17,4  201,6  27,6  318,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 20,7  - 2,5  - 23,1   - aanschaffi<span class=\"_ _2\"></span>ngen - 0,6  - - 0,6   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - -1,2  -1,2   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - -0,0  - - -0,0   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,3  - 0,1  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 3,0  -0,1  1,0  1,3  5,2  Op 31 december 2<span class=\"_ _2\"></span>022 95,3  18,2  205,1  27,8  346,3  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -65,0  -16,4  -106,1  -21,5  -209,0   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -2,9  -0,6  -21,4  -0,5  -25,4   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - 0,0  - - 0,0   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,8  0,1  -1,0  -1,3  -5,0  Op 31 december 2<span class=\"_ _2\"></span>022 -70,8  -16,9  -128,5  -23,3  -239,4  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 6,6  1,0  95,6  6,1  109,2  Op 31 december 2<span class=\"_ _2\"></span>022 24,5  1,3  76,6  4,5  107,0  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur<span class=\"_ _6d\"> </span>De <span class=\"_ _0\"></span>investeringsui<span class=\"_ _2\"></span>tgaven in im<span class=\"_ _0\"></span>materi\u00eble activa wordt per <span class=\"_ _0\"></span>bedrijfssegment weerge<span class=\"_ _2\"></span>geven <span class=\"_ _0\"></span>in toelichting 3 <span class=\"ls0\">- Geseg<span class=\"_ _2\"></span>menteerde informatie. </span>De <span class=\"_ _37\"> </span>wijziging <span class=\"_ _2c\"> </span>in <span class=\"_ _37\"> </span>consolidatiekring <span class=\"_ _3a\"> </span>(250,6 <span class=\"_ _3a\"> </span>miljoen <span class=\"_ _3a\"> </span>EUR) <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>voornamelijk <span class=\"_ _2c\"> </span>gerelateerd <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>de boekhoudkundig<span class=\"_ _2\"></span>e aanpassi<span class=\"_ _2\"></span>ngen <span class=\"_ _2\"></span>dewelke <span class=\"_ _26\"></span>werden erke<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op datum<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>initi\u00eble consolidatie van Tessenderlo Group o<span class=\"_ _0\"></span>p 1 <span class=\"_ _0\"></span>januari 2019 <span class=\"_ _0\"></span>en opgenomen door <span class=\"_ _0\"></span>Tess<span class=\"_ _0\"></span>enderlo Group vanaf 2023 <span class=\"_ _1c\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _1c\"></span>Acquisities<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _0\"></span>hebben betrekking op klantenlijsten (231,9 m<span class=\"_ _0\"></span>iljoen EUR) en <span class=\"_ _0\"></span>overige immateri\u00eble activa (handelsmerken voor 15,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>Crop <span class=\"_ _1c\"></span>V<span class=\"_ _0\"></span>itality <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>NovaSource <span class=\"_ _1c\"></span>(segment <span class=\"_ _0\"></span>Agro), <span class=\"_ _1c\"></span>PB <span class=\"_ _1c\"></span>Leiner <span class=\"_ _1c\"></span>(segment Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>DYKA <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Industrial <span class=\"_ _25\"></span>Solutions). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verwachtte <span class=\"_ _25\"></span>gebruiksduur <span class=\"_ _25\"></span>werd initieel <span class=\"_ _26\"></span>geschat <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>10 ja<span class=\"_ _2\"></span>ar <span class=\"_ _2\"></span>(tot <span class=\"_ _26\"></span>2028) <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>8 -<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Bijkomende <span class=\"_ _26\"></span>informatie <span class=\"_ _26\"></span>betreffende <span class=\"_ _26\"></span>bedrijfskosten volgens kostenso<span class=\"_ _2\"></span>ort). De investeringsuitgav<span class=\"_ _2\"></span>en in 2023 <span class=\"_ _0\"></span>hebben voornamelijk betrek<span class=\"_ _2\"></span>king op de overname van <span class=\"_ _0\"></span>de marketing- en <span class=\"_ _1c\"></span>verkoopactivi<span class=\"_ _2\"></span>teiten <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>ammoniumthiosulfaat <span class=\"_ _0\"></span>(ATS) <span class=\"_ _1c\"></span>meststoffen, <span class=\"_ _0\"></span>geproduceerd <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Esseco <span class=\"_ _1c\"></span>Srl (onderdeel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Esseco <span class=\"_ _0\"></span>Group) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Trecate, <span class=\"_ _1c\"></span>Itali\u00eb. D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>overeenkomst <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>maart <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>operationeel, en <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>eststoffen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Ke<span class=\"_ _0\"></span>rley <span class=\"_ _1c\"></span>International <span class=\"_ _0\"></span>(segment <span class=\"_ _50\"></span>Agro) op de markt gebrach<span class=\"_ _2\"></span>t. De jaarlijkse afschrij<span class=\"_ _2\"></span>vingskosten op de <span class=\"_ _2\"></span>klantenlijsten kun<span class=\"_ _2\"></span>nen voornamelijk verkla<span class=\"_ _2\"></span>ard worden door: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>afschrijvingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>boekhoudkundige <span class=\"_ _31\"> </span>aanpassingen <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>werden <span class=\"_ _1e\"> </span>erkend <span class=\"_ _31\"></span>door <span class=\"_ _1e\"> </span>Picanol </span></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>019, <span class=\"_ _56\"></span>zoals <span class=\"_ _26\"></span>hierboven <span class=\"_ _56\"></span>beschreven <span class=\"_ _26\"></span>(-38,7 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>afschrijving <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _1c\"></span>(-21,1 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>werd </span></span>erkend in <span class=\"_ _0\"></span>2018, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop van <span class=\"_ _0\"></span>T-Power <span class=\"_ _0\"></span>nv, voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag van <span class=\"_ _0\"></span>163,7 miljoen <span class=\"_ _0\"></span>EUR. <span class=\"_ _0\"></span>Deze vertegenwoordig<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>een <span class=\"_ _2\"></span>tollingo<span class=\"_ _2\"></span>vereenkomst, <span class=\"_ _56\"></span>afgesloten <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>RWE <span class=\"_ _26\"></span>groep, voor <span class=\"_ _0\"></span>een periode van <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>jaar (t<span class=\"_ _0\"></span>ot juni <span class=\"_ _0\"></span>2026) voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>volledige capaciteit v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>centrale. Deze klantenlijst <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>afgeschr<span class=\"_ _2\"></span>even <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tollingovereenkomst <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>is als zekerheid in pan<span class=\"_ _2\"></span>d gegeven ter de<span class=\"_ _2\"></span>kking van verplic<span class=\"_ _2\"></span>htingen. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 20<span class=\"_ _2\"></span>23 en 2022. De overige i<span class=\"_ _2\"></span>mmateri\u00eble ac<span class=\"_ _2\"></span>tiva met<span class=\"_ _2\"></span> een bepaalde<span class=\"_ _2\"></span> gebruiksduu<span class=\"_ _2\"></span>r bestaan voorna<span class=\"_ _2\"></span>melijk uit aang<span class=\"_ _26\"></span>ekochte emissierechten <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, <span class=\"_ _0\"></span>knowhow, <span class=\"_ _0\"></span>productlabels, <span class=\"_ _0\"></span>handelsmerken <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>gebruiksrechten op terreinen. De produ<span class=\"_ _2\"></span>ctlabels en kn<span class=\"_ _2\"></span>owhow worden afg<span class=\"_ _2\"></span>eschreven op lineaire basis<span class=\"_ _26\"></span> ov<span class=\"_ _0\"></span>er 10 tot 20 <span class=\"_ _2\"></span>jaar.  De <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>beweging <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>emissierechten <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>+2,8 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _1f\"> </span>(2022: <span class=\"_ _20\"> </span>-1,2 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR) <span class=\"_ _1f\"> </span>heeft voornamelijk <span class=\"_ _1c\"></span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erworven <span class=\"_ _0\"></span>emissierechten <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>emissies <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>producten <span class=\"_ _1c\"></span>blootgesteld aan <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>CO2 <span class=\"_ _25\"></span>weglekrisico <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>dekken. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>netto <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>emissierechten <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>immateri\u00eble activa bedraagt <span class=\"_ _2\"></span>3,7 miljoen EUR per 3<span class=\"_ _2\"></span>1 december 202<span class=\"_ _2\"></span>3 (2022: 0,9 milj<span class=\"_ _2\"></span>oen EUR). In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en de terugna<span class=\"_ _2\"></span>mes van bijzondere <span class=\"_ _2\"></span>waardeverminderingen<span class=\"_ _2\"></span> zijn verwerkt.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "12.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Goodwill </span></span>Goodwill <span class=\"_ _26\"></span>vertegenwoordigt <span class=\"_ _26\"></span>ongeveer <span class=\"_ _26\"></span>1<span class=\"_ _0\"></span>,1% <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>totale <span class=\"_ _26\"></span>activa <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _26\"></span>2023 <span class=\"_ _2\"></span>en bedraagt 31,8 milj<span class=\"_ _2\"></span>oen EUR (2022<span class=\"_ _2\"></span>: 1,4% of 32,1 <span class=\"_ _2\"></span>miljoen EUR).  De <span class=\"_ _32\"></span>nettoboekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>goodwill <span class=\"_ _32\"></span>per <span class=\"_ _31\"> </span>bedrijfsse<span class=\"_ _2\"></span>gment <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>per <span class=\"_ _32\"></span>kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>eenheid wordt weergege<span class=\"_ _2\"></span>ven in onderstaande <span class=\"_ _2\"></span>tabel: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Agro 18,5  19,1       <span class=\"ls0\">Crop Vital<span class=\"_ _2\"></span>ity<span class=\"ff1\"> </span></span>18,5 <span class=\"ff1\"> </span>19,1  Bio-valorization<span class=\"_ _2\"></span><span class=\"ff2\"> </span>6,8 <span class=\"ff2\"> </span>6,8       <span class=\"ls0\">Akiolis </span>2,0  2,0       <span class=\"ls0\">PB Leiner<span class=\"ff1\"> </span></span>4,8 <span class=\"ff1\"> </span>4,8 <span class=\"ff1\"> </span>Industrial Solution<span class=\"_ _2\"></span>s<span class=\"ff2\"> </span>6,6 <span class=\"ff2\"> </span>6,6 <span class=\"ff2\"> </span>     <span class=\"ls0\">DYKA Group </span>6,6  6,6  T-Power* - -<span class=\"ff1\"> </span>Totaal 31,8  32,5  * De goodwil<span class=\"_ _2\"></span>l van T-Power (9,7 <span class=\"_ _2\"></span>miljoen EUR) werd <span class=\"_ _2\"></span>volledig afgewaarde<span class=\"_ _2\"></span>erd per jaar<span class=\"_ _2\"></span>einde 2022. De nettoboekwaarde <span class=\"_ _2\"></span>van de goodwill per bedrijfss<span class=\"_ _2\"></span>egment en per kasstroomgen<span class=\"_ _2\"></span>ererende eenheid op 31 december 2<span class=\"_ _2\"></span>022 wordt weergegev<span class=\"_ _2\"></span>en in onderstaan<span class=\"_ _2\"></span>de tabel: (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Agro 0,6  Bio-valorization<span class=\"_ _2\"></span> 26,3  Akiolis 15,0  PB Leiner<span class=\"_ _2\"></span> Amerika 11,3  Industrial Solution<span class=\"_ _2\"></span>s 5,2  John Davi<span class=\"_ _2\"></span>dson Pipes  2,2  BT Nylopl<span class=\"_ _2\"></span>ast BV 3,0  T-Power*<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Totaal 32,1  * De goodwil<span class=\"_ _2\"></span>l van T-Power (0,6 <span class=\"_ _2\"></span>miljoen EUR) werd <span class=\"_ _2\"></span>volledig afgewaarde<span class=\"_ _2\"></span>erd per jaar<span class=\"_ _2\"></span>einde 2022. De <span class=\"_ _1e\"> </span>aanpassingen <span class=\"_ _31\"></span>door <span class=\"_ _31\"> </span>toewijzing<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>aankoopprijs <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>goodwill <span class=\"_ _1e\"> </span>zoals <span class=\"_ _31\"> </span>toegepast <span class=\"_ _31\"> </span>door <span class=\"_ _31\"> </span>Picanol Group <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>2019, <span class=\"_ _1d\"> </span>we<span class=\"_ _0\"></span>rden <span class=\"_ _1d\"> </span>doo<span class=\"_ _0\"></span>r <span class=\"_ _29\"> </span>Tessenderlo <span class=\"_ _1d\"> </span>Group <span class=\"_ _29\"> </span>erkend <span class=\"_ _29\"> </span>vanaf <span class=\"_ _1d\"> </span>2023, <span class=\"_ _29\"> </span>terwijl <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>goodwill <span class=\"_ _29\"> </span>per<span class=\"_ _26\"></span> kasstroomgenererend<span class=\"_ _2\"></span>e <span class=\"_ _1f\"> </span>eenheid, <span class=\"_ _1f\"> </span>zoals <span class=\"_ _20\"> </span>gerapporteer<span class=\"_ _2\"></span>d <span class=\"_ _20\"> </span>per <span class=\"_ _1f\"> </span>31 <span class=\"_ _20\"> </span>december <span class=\"_ _1f\"> </span>2022 <span class=\"_ _1f\"> </span>werd <span class=\"_ _20\"> </span>afgeboekt (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verk<span class=\"_ _2\"></span>open). In 2022 we<span class=\"_ _0\"></span>rd een bijzondere waardevermindering<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>geboekt<span class=\"_ _2\"></span> o<span class=\"_ _0\"></span>p de activa <span class=\"_ _0\"></span>van de kasstroomgenerende eenheid T-Power<span class=\"_ _2\"></span> en bijgevolg werd d<span class=\"_ _2\"></span>e toegewezen g<span class=\"_ _2\"></span>oodwill eveneens afge<span class=\"_ _2\"></span>waardeerd. De <span class=\"_ _1b\"> </span>groep <span class=\"_ _1e\"> </span>kan  nie<span class=\"_ _2\"></span>t <span class=\"_ _1b\"> </span>voorspellen <span class=\"_ _1e\"> </span>wanneer <span class=\"_ _1e\"> </span>en  of <span class=\"_ _1e\"> </span>er  z<span class=\"_ _2\"></span>ich <span class=\"_ _1e\"> </span>een  feit <span class=\"_ _1e\"> </span>zal <span class=\"_ _1b\"> </span>voordoen <span class=\"_ _1e\"> </span>dat <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>g noodzaakt, <span class=\"_ _0\"></span>noch hoe <span class=\"_ _0\"></span>dit <span class=\"_ _0\"></span>de gerapporteerde activawaarden zal be\u00efnvloeden. <span class=\"_ _0\"></span>De groep gelooft dat<span class=\"_ _2\"></span> al haar inschattingen red<span class=\"_ _2\"></span>elijk zijn. Ze zijn<span class=\"_ _2\"></span> consistent met de inte<span class=\"_ _2\"></span>rne rapportering en<span class=\"_ _2\"></span> weerspiegelen d<span class=\"_ _2\"></span>e beste inschatting<span class=\"_ _2\"></span>en van het manage<span class=\"_ _2\"></span>ment.  De <span class=\"_ _3a\"> </span>test <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>bijzondere <span class=\"_ _2c\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _3a\"> </span>op <span class=\"_ _3a\"> </span>goodwill <span class=\"_ _3a\"> </span>steunt <span class=\"_ _3a\"> </span>op <span class=\"_ _3a\"> </span>een <span class=\"_ _3a\"> </span>aantal <span class=\"_ _3a\"> </span>kritische oordeelsvormingen, <span class=\"_ _2c\"> </span>schat<span class=\"_ _2\"></span>tingen <span class=\"_ _2c\"> </span>en <span class=\"_ _3a\"> </span>veronderstellingen. <span class=\"_ _2c\"> </span>Goodwill <span class=\"_ _2c\"> </span>werd <span class=\"_ _3a\"> </span>getest <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>niveau <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>kasstroomgenererende <span class=\"_ _0\"></span>eenheid, <span class=\"_ _0\"></span>gebruik <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>akend <span class=\"_ _0\"></span>van berekeningen b<span class=\"_ _2\"></span>etreffende de bedrijfswaard<span class=\"_ _26\"></span>e. De <span class=\"_ _32\"></span>belangrijkste <span class=\"_ _25\"></span>oordeelsvormingen, <span class=\"_ _32\"></span>schattingen <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>veronderstellingen <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>gebruikt <span class=\"_ _25\"></span>werden <span class=\"_ _32\"></span>in <span class=\"_ _31\"></span>de 2023 berekenin<span class=\"_ _2\"></span>gen waren de v<span class=\"_ _2\"></span>olgende:  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _50\"></span>cashflowprojectie <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>ee<span class=\"_ _0\"></span>rste <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>was <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _50\"></span>op <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>2024 <span class=\"_ _25\"></span>financie<span class=\"_ _2\"></span>el <span class=\"_ _50\"></span>budget <span class=\"_ _50\"></span>zo<span class=\"_ _0\"></span>als </span></span>goedgekeurd <span class=\"_ _2\"></span>door d<span class=\"_ _2\"></span>e raad <span class=\"_ _2\"></span>van bestuu<span class=\"_ _2\"></span>r. De toe<span class=\"_ _2\"></span>komstige vrij<span class=\"_ _2\"></span>e kasstr<span class=\"_ _2\"></span>omen hield<span class=\"_ _2\"></span>en rekening<span class=\"_ _2\"></span> met<span class=\"_ _2\"></span> de volgende ver<span class=\"_ _2\"></span>wachtingen, die gebase<span class=\"_ _2\"></span>erd waren op <span class=\"_ _2\"></span>zowel interne als e<span class=\"_ _2\"></span>xterne bronnen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>omzet <span class=\"_ _32\"></span>was <span class=\"_ _32\"></span>gebaseerd <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erwachte <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erkoop<span class=\"_ _2\"></span>volumes <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erwachte<span class=\"_ _2\"></span> </span></span>verkoopprijzen. <span class=\"_ _31\"> </span>Verkoopvolumes <span class=\"_ _31\"> </span>waren <span class=\"_ _1e\"> </span>gebaseerd <span class=\"_ _31\"></span>op <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _31\"> </span>uit <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>erleden <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de inschatting <span class=\"_ _1c\"></span>door <span class=\"_ _25\"></span>het <span class=\"_ _1c\"></span>management <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>evolutie <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _25\"></span>markt. <span class=\"_ _50\"></span>Nieuwe <span class=\"_ _50\"></span>productlijnen <span class=\"_ _1c\"></span>of productontwikkeling<span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>werden <span class=\"_ _50\"></span>enkel <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>rekening <span class=\"_ _25\"></span>genomen <span class=\"_ _50\"></span>indien <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>technisch <span class=\"_ _25\"></span>haalbaar was om d<span class=\"_ _2\"></span>eze met <span class=\"_ _2\"></span>de huid<span class=\"_ _2\"></span>ige activa <span class=\"_ _2\"></span>te producer<span class=\"_ _2\"></span>en. Verko<span class=\"_ _2\"></span>opprijzen werd<span class=\"_ _2\"></span>en gebaseerd <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>e huidige <span class=\"_ _26\"></span>trends <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de markt, <span class=\"_ _56\"></span>rekening <span class=\"_ _26\"></span>houdend <span class=\"_ _2\"></span>met <span class=\"_ _26\"></span>inflatie <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>mogelijkheid <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>prijszett<span class=\"_ _0\"></span>ing in de markt.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Brutowinstmarges<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>waren <span class=\"_ _3a\"> </span>gebaseerd <span class=\"_ _3a\"> </span>op <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>huidige <span class=\"_ _2c\"> </span>m<span class=\"_ _0\"></span>argeniveaus,<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>toekomstige </span></span>productmix en de <span class=\"_ _2\"></span>verwachte ev<span class=\"_ _2\"></span>olutie van de belang<span class=\"_ _2\"></span>rijkste grondst<span class=\"_ _2\"></span>ofprijzen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Indirecte <span class=\"_ _1d\"> </span>kosten, <span class=\"_ _29\"> </span>die <span class=\"_ _29\"> </span>niet<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>significant <span class=\"_ _1d\"> </span>vari\u00ebren <span class=\"_ _29\"> </span>met<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>verkoopvolu<span class=\"_ _2\"></span>mes <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>prijz<span class=\"_ _26\"></span>en, <span class=\"_ _29\"> </span>waren </span></span>gebaseerd <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>huidige <span class=\"_ _0\"></span>kostenstructuur, <span class=\"_ _0\"></span>rekening <span class=\"_ _0\"></span>houdend <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>inflatievoorsp<span class=\"_ _2\"></span>ellingen <span class=\"_ _0\"></span>op lange <span class=\"_ _29\"> </span>termijn<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>en <span class=\"_ _1d\"> </span>exclusief <span class=\"_ _29\"> </span>niet-gerealise<span class=\"_ _2\"></span>erde <span class=\"_ _29\"> </span>herst<span class=\"_ _2\"></span>ructureringen <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>kostenb<span class=\"_ _2\"></span>esparend<span class=\"ls32\">e </span>maatregelen.  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De <span class=\"_ _0\"></span>investeringsuitgav<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>hielden <span class=\"_ _0\"></span>enkel <span class=\"_ _0\"></span>rekening met <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>kasuitgaven vereist <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activa <span class=\"_ _0\"></span>in </span></span>hun <span class=\"_ _2a\"> </span>huidig<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>toestand <span class=\"_ _2a\"> </span>te <span class=\"_ _2a\"> </span>behouden <span class=\"_ _37\"> </span>en <span class=\"_ _2a\"> </span>hielden <span class=\"_ _2a\"> </span>geen <span class=\"_ _2a\"> </span>r<span class=\"_ _2\"></span>ekening <span class=\"_ _2a\"> </span>met <span class=\"_ _37\"> </span>toekomstige investeringsuitgaven <span class=\"_ _29\"> </span>die <span class=\"_ _1d\"> </span>de <span class=\"_ _1f\"> </span>winstgevendheid <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>activa <span class=\"_ _29\"> </span>aanzienlijk <span class=\"_ _29\"> </span>verbeteren <span class=\"_ _1d\"> </span>of verhogen tegeno<span class=\"_ _2\"></span>ver hun origineel ing<span class=\"_ _2\"></span>eschatte standaa<span class=\"_ _2\"></span>rdperformantie.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Om <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>eindwaarde <span class=\"_ _31\"> </span>te <span class=\"_ _31\"> </span>berekenen, <span class=\"_ _31\"> </span>werden <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>data <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>ijfde <span class=\"_ _32\"></span>jaar <span class=\"_ _31\"> </span>ge\u00ebxtrapoleerd <span class=\"_ _31\"> </span>door </span></span>vereenvoudigde <span class=\"_ _33\"> </span>veronder<span class=\"_ _2\"></span>stellingen <span class=\"_ _33\"> </span>te <span class=\"_ _1d\"> </span>hanteren <span class=\"_ _33\"> </span>zoals <span class=\"_ _33\"> </span>constante <span class=\"_ _33\"> </span>verkochte <span class=\"_ _33\"> </span>hoeveelheden, gecombineerd m<span class=\"_ _2\"></span>et constante kosten.<span class=\"_ _2\"></span> Het groeipercen<span class=\"_ _2\"></span>tage werd verondersteld<span class=\"_ _2\"></span> 1% te zijn<span class=\"ls1b\">. </span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Projecties <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>functionele <span class=\"_ _0\"></span>munt <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>kasstroomgen<span class=\"_ _2\"></span>ererende <span class=\"_ _0\"></span>eenheid <span class=\"_ _0\"></span>en </span></span>zijn <span class=\"_ _25\"></span>verdisconteerd <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>gewogen <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>kapitaalkost <span class=\"_ _25\"></span>(WACC) <span class=\"_ _32\"></span>na <span class=\"_ _25\"></span>belasting<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>het niveau <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>kasstroomge<span class=\"_ _2\"></span>nererende <span class=\"_ _2\"></span>eenheid. <span class=\"_ _26\"></span>Deze varieerde <span class=\"_ _26\"></span>tussen <span class=\"_ _2\"></span>9,1% en <span class=\"_ _26\"></span>9,6%. Aangezien<span class=\"_ _2\"></span> de kasstro<span class=\"_ _2\"></span>men na <span class=\"_ _2\"></span>winstbelasting<span class=\"_ _2\"></span> werden <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _2\"></span>in de <span class=\"_ _2\"></span>berekening <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de <span class=\"_ _2\"></span>\u2018bedrijfswaarde\u2019<span class=\"_ _26\"></span> van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>kasstroomgenerer<span class=\"_ _2\"></span>ende <span class=\"_ _25\"></span>eenheden, <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>discontovoet <span class=\"_ _25\"></span>na <span class=\"_ _25\"></span>winstbelasting <span class=\"_ _25\"></span>gebruikt om consistent te bli<span class=\"_ _2\"></span>jven.  De toenam<span class=\"_ _2\"></span>e van d<span class=\"_ _2\"></span>e WACC\u2019s <span class=\"_ _2\"></span>met 1% en <span class=\"_ _26\"></span>een gelijktijdig<span class=\"_ _2\"></span>e afname <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>totale t<span class=\"_ _2\"></span>oekomstige <span class=\"_ _2\"></span>verwachte kasstroom <span class=\"_ _38\"> </span>met <span class=\"_ _28\"> </span>10% <span class=\"_ _28\"> </span>zou <span class=\"_ _28\"> </span>tot <span class=\"_ _28\"> </span>een <span class=\"_ _28\"> </span>bijkomend<span class=\"_ _2\"></span>e <span class=\"_ _28\"> </span>bijzondere <span class=\"_ _38\"> </span>waardevermindering <span class=\"_ _38\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _28\"> </span>de<span class=\"_ _2\"></span> kasstroomgenererend<span class=\"_ _2\"></span>e een<span class=\"_ _2\"></span>heid Akiolis (-19 miljoen E<span class=\"_ _2\"></span>UR) hebben geleid.<span class=\"_ _2\"></span> Hoewel de groep gelooft dat haar<span class=\"_ _2\"></span> oordeelsvormingen<span class=\"_ _2\"></span>, veronderstellingen en sch<span class=\"_ _2\"></span>attingen gepast zijn, kunnen <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>werkelijke <span class=\"_ _26\"></span>resultaten <span class=\"_ _26\"></span>afwijken <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>deze <span class=\"_ _2\"></span>schattin<span class=\"_ _2\"></span>gen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>geval <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>andere <span class=\"_ _26\"></span>veronderstellingen of omstandigheden.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "13.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Immateri\u00eble activa </span></span>2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2023 95,3  18,2  205,1  27,8  346,3   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) 0,6  2,7  386,6  39,3  429,2   - aanschaffi<span class=\"_ _2\"></span>ngen 0,3  0,4  0,6  0,1  1,4   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - 2,8  2,8   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen -0,0  -0,0  - -0,0  -0,1   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,5  - -0,0  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,7  0,0  -7,7  -5,8  -16,1  Op 31 december 2<span class=\"_ _2\"></span>023 93,6  21,7  584,6  64,2  764,1  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2023 -70,8  -16,9  -128,5  -23,3  -239,4   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (toelichting 4) -0,2  -2,2  -154,7  -21,5  -178,6   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -4,0  -0,9  -60,3  -3,0  -68,1   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen 0,0  0,0  - - 0,1   - omrekeningsv<span class=\"_ _2\"></span>erschillen 1,9  0,1  4,1  2,8  8,8  Op 31 december 2<span class=\"_ _2\"></span>023 -73,0  -20,0  -339,3  -44,9  -477,2  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2023 24,5  1,3  76,6  4,5  107,0  Op 31 december 2<span class=\"_ _2\"></span>023 20,5  1,7  245,4  19,2  286,9  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur.<span class=\"_ _0\"></span> 2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Concessies, octrooien, licenties Software Klantenlijsten Overige immateri\u00eble activa Totaal* Kostprijs<span class=\"fc8\"> </span>Op 1 januari 2022 71,6  17,4  201,6  27,6  318,2   - wijziging in de<span class=\"_ _2\"></span> consolida<span class=\"_ _2\"></span>tiekring (acquisities) 20,7  - 2,5  - 23,1   - aanschaffi<span class=\"_ _2\"></span>ngen - 0,6  - - 0,6   - netto wijziging v<span class=\"_ _2\"></span>an emissiere<span class=\"_ _2\"></span>chten - - - -1,2  -1,2   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - -0,0  - - -0,0   - overboek<span class=\"_ _2\"></span>ingen 0,1  0,3  - 0,1  0,5   - omrekeningsv<span class=\"_ _2\"></span>erschillen 3,0  -0,1  1,0  1,3  5,2  Op 31 december 2<span class=\"_ _2\"></span>022 95,3  18,2  205,1  27,8  346,3  Afschrijvingen en bi<span class=\"_ _2\"></span>jzondere waarde<span class=\"_ _2\"></span>verminderingen<span class=\"fc8\"> </span>Op 1 januari 2022 -65,0  -16,4  -106,1  -21,5  -209,0   - afschrijvi<span class=\"_ _2\"></span>ngen (toelichting 8) -2,9  -0,6  -21,4  -0,5  -25,4   - verkope<span class=\"_ _2\"></span>n en buitengebrui<span class=\"_ _2\"></span>kstellingen - 0,0  - - 0,0   - omrekeningsv<span class=\"_ _2\"></span>erschillen -2,8  0,1  -1,0  -1,3  -5,0  Op 31 december 2<span class=\"_ _2\"></span>022 -70,8  -16,9  -128,5  -23,3  -239,4  Netto boekwaard<span class=\"_ _2\"></span>e<span class=\"fc8\"> </span>Op 1 januari 2022 6,6  1,0  95,6  6,1  109,2  Op 31 december 2<span class=\"_ _2\"></span>022 24,5  1,3  76,6  4,5  107,0  * Alle immateri\u00eble ac<span class=\"_ _0\"></span>tiva hebben een b<span class=\"_ _0\"></span>epaalde levensduur<span class=\"_ _6d\"> </span>.<span class=\"_ _0\"></span> De <span class=\"_ _0\"></span>investeringsui<span class=\"_ _2\"></span>tgaven in im<span class=\"_ _0\"></span>materi\u00eble activa wordt per <span class=\"_ _0\"></span>bedrijfssegment weerge<span class=\"_ _2\"></span>geven <span class=\"_ _0\"></span>in toelichting 3 <span class=\"ls0\">- Geseg<span class=\"_ _2\"></span>menteerde informatie. </span>De <span class=\"_ _37\"> </span>wijziging <span class=\"_ _2c\"> </span>in <span class=\"_ _37\"> </span>consolidatiekring <span class=\"_ _3a\"> </span>(250,6 <span class=\"_ _3a\"> </span>miljoen <span class=\"_ _3a\"> </span>EUR) <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>voornamelijk <span class=\"_ _2c\"> </span>gerelateerd <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>de boekhoudkundig<span class=\"_ _2\"></span>e aanpassi<span class=\"_ _2\"></span>ngen <span class=\"_ _2\"></span>dewelke <span class=\"_ _26\"></span>werden erke<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>door <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>op datum<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> de <span class=\"_ _26\"></span>initi\u00eble consolidatie van Tessenderlo Group o<span class=\"_ _0\"></span>p 1 <span class=\"_ _0\"></span>januari 2019 <span class=\"_ _0\"></span>en opgenomen door <span class=\"_ _0\"></span>Tess<span class=\"_ _0\"></span>enderlo Group vanaf 2023 <span class=\"_ _1c\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>4 <span class=\"_ _1c\"></span>- <span class=\"_ _1c\"></span>Acquisities<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verkopen). <span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>voornaamste <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>aanpassingen <span class=\"_ _0\"></span>hebben betrekking op klantenlijsten (231,9 m<span class=\"_ _0\"></span>iljoen EUR) en <span class=\"_ _0\"></span>overige immateri\u00eble activa (handelsmerken voor 15,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>gerelateerd <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>Crop <span class=\"_ _1c\"></span>V<span class=\"_ _0\"></span>itality <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>NovaSource <span class=\"_ _1c\"></span>(segment <span class=\"_ _0\"></span>Agro), <span class=\"_ _1c\"></span>PB <span class=\"_ _1c\"></span>Leiner <span class=\"_ _1c\"></span>(segment Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>DYKA <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Industrial <span class=\"_ _25\"></span>Solutions). <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>verwachtte <span class=\"_ _25\"></span>gebruiksduur <span class=\"_ _25\"></span>werd initieel <span class=\"_ _26\"></span>geschat <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>10 ja<span class=\"_ _2\"></span>ar <span class=\"_ _2\"></span>(tot <span class=\"_ _26\"></span>2028) <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>8 -<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Bijkomende <span class=\"_ _26\"></span>informatie <span class=\"_ _26\"></span>betreffende <span class=\"_ _26\"></span>bedrijfskosten volgens kostenso<span class=\"_ _2\"></span>ort). De investeringsuitgav<span class=\"_ _2\"></span>en in 2023 <span class=\"_ _0\"></span>hebben voornamelijk betrek<span class=\"_ _2\"></span>king op de overname van <span class=\"_ _0\"></span>de marketing- en <span class=\"_ _1c\"></span>verkoopactivi<span class=\"_ _2\"></span>teiten <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>ammoniumthiosulfaat <span class=\"_ _0\"></span>(ATS) <span class=\"_ _1c\"></span>meststoffen, <span class=\"_ _0\"></span>geproduceerd <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Esseco <span class=\"_ _1c\"></span>Srl (onderdeel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Esseco <span class=\"_ _0\"></span>Group) <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Trecate, <span class=\"_ _1c\"></span>Itali\u00eb. D<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>overeenkomst <span class=\"_ _0\"></span>werd <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>maart <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>operationeel, en <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>eststoffen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>door <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>businessunit <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Ke<span class=\"_ _0\"></span>rley <span class=\"_ _1c\"></span>International <span class=\"_ _0\"></span>(segment <span class=\"_ _50\"></span>Agro) op de markt gebrach<span class=\"_ _2\"></span>t. De jaarlijkse afschrij<span class=\"_ _2\"></span>vingskosten op de <span class=\"_ _2\"></span>klantenlijsten kun<span class=\"_ _2\"></span>nen voornamelijk verkla<span class=\"_ _2\"></span>ard worden door: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1e\"> </span>afschrijvingen <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>boekhoudkundige <span class=\"_ _31\"> </span>aanpassingen <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>werden <span class=\"_ _1e\"> </span>erkend <span class=\"_ _31\"></span>door <span class=\"_ _1e\"> </span>Picanol </span></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>1 <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>019, <span class=\"_ _56\"></span>zoals <span class=\"_ _26\"></span>hierboven <span class=\"_ _56\"></span>beschreven <span class=\"_ _26\"></span>(-38,7 <span class=\"_ _56\"></span>miljoen <span class=\"_ _26\"></span>EUR).  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>afschrijving <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _1c\"></span>(-21,1 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>klantenlijst <span class=\"_ _1c\"></span>werd </span></span>erkend in <span class=\"_ _0\"></span>2018, <span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aankoop van <span class=\"_ _0\"></span>T-Power <span class=\"_ _0\"></span>nv, voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag van <span class=\"_ _0\"></span>163,7 miljoen <span class=\"_ _0\"></span>EUR. <span class=\"_ _0\"></span>Deze vertegenwoordig<span class=\"_ _2\"></span>t <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _56\"></span>een <span class=\"_ _2\"></span>tollingo<span class=\"_ _2\"></span>vereenkomst, <span class=\"_ _56\"></span>afgesloten <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>RWE <span class=\"_ _26\"></span>groep, voor <span class=\"_ _0\"></span>een periode van <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>jaar (t<span class=\"_ _0\"></span>ot juni <span class=\"_ _0\"></span>2026) voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>volledige capaciteit v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>centrale. Deze klantenlijst <span class=\"_ _1c\"></span>wordt <span class=\"_ _1c\"></span>afgeschr<span class=\"_ _2\"></span>even <span class=\"_ _1c\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>resterende <span class=\"_ _1c\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tollingovereenkomst <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>is als zekerheid in pan<span class=\"_ _2\"></span>d gegeven ter de<span class=\"_ _2\"></span>kking van verplic<span class=\"_ _2\"></span>htingen. Er werden geen fin<span class=\"_ _2\"></span>ancieringskost<span class=\"_ _2\"></span>en geactiveerd in 20<span class=\"_ _2\"></span>23 en 2022. De overige i<span class=\"_ _2\"></span>mmateri\u00eble ac<span class=\"_ _2\"></span>tiva met<span class=\"_ _2\"></span> een bepaalde<span class=\"_ _2\"></span> gebruiksduu<span class=\"_ _2\"></span>r bestaan voorna<span class=\"_ _2\"></span>melijk uit aang<span class=\"_ _26\"></span>ekochte emissierechten <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, <span class=\"_ _0\"></span>knowhow, <span class=\"_ _0\"></span>productlabels, <span class=\"_ _0\"></span>handelsmerken <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>gebruiksrechten op terreinen. De produ<span class=\"_ _2\"></span>ctlabels en kn<span class=\"_ _2\"></span>owhow worden afg<span class=\"_ _2\"></span>eschreven op lineaire basis<span class=\"_ _26\"></span> ov<span class=\"_ _0\"></span>er 10 tot 20 <span class=\"_ _2\"></span>jaar.  De <span class=\"_ _1f\"> </span>netto <span class=\"_ _1f\"> </span>beweging <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>emissierechten <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1f\"> </span>+2,8 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _1f\"> </span>(2022: <span class=\"_ _20\"> </span>-1,2 <span class=\"_ _1f\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR) <span class=\"_ _1f\"> </span>heeft voornamelijk <span class=\"_ _1c\"></span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erworven <span class=\"_ _0\"></span>emissierechten <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>emissies <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>producten <span class=\"_ _1c\"></span>blootgesteld aan <span class=\"_ _25\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _32\"></span>CO2 <span class=\"_ _25\"></span>weglekrisico <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>dekken. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>netto <span class=\"_ _25\"></span>boekwaarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>emissierechten <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>immateri\u00eble activa bedraagt <span class=\"_ _2\"></span>3,7 miljoen EUR per 3<span class=\"_ _2\"></span>1 december 202<span class=\"_ _2\"></span>3 (2022: 0,9 milj<span class=\"_ _2\"></span>oen EUR). In <span class=\"_ _1c\"></span>toelichting <span class=\"_ _1c\"></span>8 <span class=\"_ _50\"></span>- <span class=\"_ _50\"></span>Bijkomende <span class=\"_ _1c\"></span>informatie <span class=\"_ _1c\"></span>betreffende <span class=\"_ _0\"></span>bedrijfskosten <span class=\"_ _1c\"></span>volgens <span class=\"_ _1c\"></span>kostensoort <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>de rubrieken <span class=\"_ _30\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _30\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _30\"> </span>toegelicht <span class=\"_ _30\"> </span>waarin <span class=\"_ _30\"> </span>de <span class=\"_ _2b\"> </span>afschrijving<span class=\"_ _2\"></span>en, <span class=\"_ _2b\"> </span>bijzondere<span class=\"_ _2\"></span> waardeverminderin<span class=\"_ _2\"></span>gen en de terugna<span class=\"_ _2\"></span>mes van bijzondere <span class=\"_ _2\"></span>waardeverminderingen<span class=\"_ _2\"></span> zijn verwerkt.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "14.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Deelnemingen opge<span class=\"_ _2\"></span>nomen volgens d<span class=\"_ _2\"></span>e vermogensmutatieme<span class=\"_ _2\"></span>thode, </span></span>overige beleggin<span class=\"_ _2\"></span>gen en garanties Deelnemingen opg<span class=\"_ _2\"></span>enomen v<span class=\"_ _2\"></span>olgens de vermogens<span class=\"_ _2\"></span>mutatiemethode be<span class=\"_ _2\"></span>staan uit joint ventur<span class=\"_ _2\"></span>es. De joint ventures <span class=\"_ _2\"></span>van de groep zijn: Eigendom Land 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Jupiter<span class=\"_ _2\"></span> Sulphur LLC Verenigde Stat<span class=\"_ _2\"></span>en 50%<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>PB Shengda (Zheji<span class=\"_ _2\"></span>ang) Biotec<span class=\"_ _2\"></span>hnology Co., Ltd China - 50%<span class=\"ls0\"> </span>\u00c9tablissement<span class=\"_ _2\"></span>s Michel SAS Frankrijk 50%<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>Jupiter <span class=\"_ _0\"></span>Sulphur <span class=\"_ _0\"></span>LLC <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture <span class=\"_ _0\"></span>tussen <span class=\"_ _1c\"></span>Phillips <span class=\"_ _0\"></span>66 <span class=\"_ _0\"></span>Inc. <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Kerley, <span class=\"_ _0\"></span>Inc.. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>joint<span class=\"_ _2\"></span> venture, actief in het herwi<span class=\"_ _2\"></span>nnen van zwavel en het produceren van op zwa<span class=\"_ _2\"></span>vel gebaseerde producten<span class=\"_ _2\"></span> die <span class=\"_ _32\"></span>aan <span class=\"_ _31\"></span>Tessenderl<span class=\"_ _2\"></span>o <span class=\"_ _32\"></span>Kerley, <span class=\"_ _31\"></span>Inc. <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>verkocht, <span class=\"_ _32\"></span>bezit <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>beheert <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>omenteel <span class=\"_ _25\"></span>2 <span class=\"_ _31\"> </span>fabrieken <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de Verenigde Staten, in <span class=\"_ _2\"></span>Ponca City (Oklah<span class=\"_ _26\"></span>oma) en Billings (Montana).  PB <span class=\"_ _50\"></span>Shengda <span class=\"_ _50\"></span>(Zhejiang) <span class=\"_ _50\"></span>Biotechnology <span class=\"_ _50\"></span>Co., <span class=\"_ _50\"></span>Ltd, <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>50% <span class=\"_ _50\"></span>joint <span class=\"_ _50\"></span>venture <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _50\"></span>en Zhejiang <span class=\"_ _0\"></span>Shengda <span class=\"_ _1c\"></span>Ocean <span class=\"_ _1c\"></span>Co., <span class=\"_ _1c\"></span>Ltd, <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>Chinees <span class=\"_ _1c\"></span>overheidsbedrijf, <span class=\"_ _0\"></span>werd <span class=\"_ _50\"></span>ontbonden <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _1c\"></span>groep<span class=\"_ _2\"></span> recupereerde in <span class=\"_ _0\"></span>2023 0,9 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR v<span class=\"_ _0\"></span>an haar <span class=\"_ _0\"></span>investering (bo<span class=\"_ _0\"></span>ekwaard<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 december <span class=\"_ _0\"></span>2022: 0,7 miljoen EUR).  \u00c9tablissements <span class=\"_ _0\"></span>Michel <span class=\"_ _1c\"></span>SAS <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>50% <span class=\"_ _1c\"></span>joint <span class=\"_ _1c\"></span>venture <span class=\"_ _1c\"></span>tussen <span class=\"_ _1c\"></span>Akiolis <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _1c\"></span>(segment <span class=\"_ _1c\"></span>Bio-valorization<span class=\"ls69\">) </span>en <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>Franse <span class=\"_ _0\"></span>priv\u00e9-investeerder. Deze <span class=\"_ _0\"></span>onderneming is <span class=\"_ _1c\"></span>actief <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>kweken van <span class=\"_ _0\"></span>levend <span class=\"_ _0\"></span>aas <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>bezit<span class=\"_ _2\"></span> een <span class=\"_ _31\"> </span>productie-eenheid<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>Frankrijk, <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>Villeneuve <span class=\"_ _32\"></span>La <span class=\"_ _31\"> </span>Rivi\u00e8re. <span class=\"_ _31\"> </span>Akiolis <span class=\"_ _32\"></span>Group <span class=\"_ _31\"> </span>levert <span class=\"_ _31\"> </span>grondstoffen <span class=\"_ _32\"></span>uit renderingactivi<span class=\"_ _2\"></span>teiten die worden geb<span class=\"_ _2\"></span>ruikt voor he<span class=\"_ _2\"></span>t kweken van <span class=\"_ _2\"></span>maden en motten<span class=\"_ _2\"></span>.  De <span class=\"_ _2\"></span>boekwaarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>deelnemingen <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>volgens <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>vermogensmuta<span class=\"_ _2\"></span>tiemethode <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>als <span class=\"_ _26\"></span>volgt: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Jupiter<span class=\"_ _2\"></span> Sulphur LLC 22,8  24,7  PB Shengda (Zheji<span class=\"_ _2\"></span>ang) Biotec<span class=\"_ _2\"></span>hnology Co., Ltd - 0,7  \u00c9tablissement<span class=\"_ _2\"></span>s Michel SAS 0,8  0,8  Totaal 23,6  26,2  Geen <span class=\"_ _37\"> </span>enkele <span class=\"_ _2a\"> </span>van <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>d<span class=\"_ _2\"></span>eelnemingen <span class=\"_ _37\"> </span>opgenomen <span class=\"_ _2a\"> </span>v<span class=\"_ _2\"></span>olgens <span class=\"_ _2a\"> </span>de <span class=\"_ _37\"> </span>vermogensmutati<span class=\"_ _2\"></span>emethode <span class=\"_ _37\"> </span>is beursgenoteerd <span class=\"_ _2\"></span>en bijgevolg is er ge<span class=\"_ _2\"></span>en publieke waard<span class=\"_ _2\"></span>ering beschikbaar. Samenvatting <span class=\"_ _28\"> </span>van <span class=\"_ _35\"> </span>de <span class=\"_ _28\"> </span>financi\u00eble <span class=\"_ _35\"> </span>informatie <span class=\"_ _28\"> </span>van <span class=\"_ _28\"> </span>deelnemingen <span class=\"_ _28\"> </span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _28\"> </span>volgens <span class=\"_ _35\"> </span>de<span class=\"_ _2\"></span> vermogensmutatie<span class=\"_ _2\"></span>methode aan 1<span class=\"_ _2\"></span>00%: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vaste act<span class=\"_ _2\"></span>iva 91,4  103,9  Vlottend<span class=\"_ _2\"></span>e activa 23,4  29,7  Totaal acti<span class=\"_ _2\"></span>va 114,8  133,7  Eigen vermogen<span class=\"_ _2\"></span> 47,2  54,0  Schulden op <span class=\"_ _2\"></span>meer dan \u00e9\u00e9n <span class=\"_ _2\"></span><span class=\"ls55\">jaar</span><span class=\"ls55\"><span class=\"ls0\"> </span></span>11,7  16,8  Schulden op <span class=\"_ _2\"></span>ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 55,9  63,0  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 114,8  133,7  Omzet 77,5  104,0  Kostprijs v<span class=\"_ _2\"></span>erkopen -77,5  -88,6  Brutowi<span class=\"_ _2\"></span>nst  -0,1  15,5  EBIT (Bedrijf<span class=\"_ _2\"></span>swinst (+) / verli<span class=\"_ _2\"></span>es (-<span class=\"ls45\">))</span> -1,4  13,6  Financier<span class=\"_ _2\"></span>ings (kosten) / opbre<span class=\"_ _2\"></span>ngsten - netto -0,2  -0,6  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) v\u00f3\u00f3r be<span class=\"_ _2\"></span>lastingen -1,6  13,1  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) over de<span class=\"_ _2\"></span> verslagperiode -1,1  9,6  Totaal van de<span class=\"_ _2\"></span> gerealiseerde<span class=\"_ _2\"></span> en niet-gerealiseer<span class=\"_ _2\"></span>de resultaten ov<span class=\"_ _2\"></span>er de verslagperiode -1,1  9,6  De <span class=\"_ _31\"> </span>daling <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>winst <span class=\"_ _31\"> </span>(+) <span class=\"_ _31\"> </span>/ <span class=\"_ _31\"> </span>verlies <span class=\"_ _31\"></span>(-) <span class=\"_ _31\"> </span>over <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>verslagperiode <span class=\"_ _32\"></span>(-1,1 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _31\"> </span>EUR) <span class=\"_ _31\"> </span>is <span class=\"_ _31\"> </span>voornamelijk<span class=\"_ _2\"></span> gerelateerd <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>evolutie <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>resultaten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>Jupiter <span class=\"_ _25\"></span>Sulphur <span class=\"_ _25\"></span>LLC, <span class=\"_ _25\"></span>dewelke <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>be\u00efnvloed door de lagere zwa<span class=\"_ _2\"></span>velprijzen.  De balansrubriek <span class=\"_ _2\"></span>\u201cOverige beleggin<span class=\"_ _2\"></span>gen en garanties\u201d (<span class=\"_ _2\"></span>12,2 miljoen EUR) <span class=\"_ _2\"></span>omvatte voorna<span class=\"_ _2\"></span>melijk: <span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _26\"></span>investering <span class=\"_ _26\"></span>in <span class=\"_ _56\"></span>Rieter <span class=\"_ _26\"></span>Holding <span class=\"_ _26\"></span>Ag <span class=\"_ _56\"></span>(SWX:<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>RIEN) <span class=\"_ _26\"></span>(5,3 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR). <span class=\"_ _26\"></span>Door <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>acquisitie <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>Picanol </span></span>Group (to<span class=\"_ _2\"></span>elichting 4<span class=\"_ _2\"></span> - A<span class=\"_ _2\"></span>cquisities en <span class=\"_ _26\"></span>verkopen), verkr<span class=\"_ _2\"></span>eeg de <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>708.262 aan<span class=\"_ _2\"></span>delen van<span class=\"_ _2\"></span> Rieter<span class=\"_ _2\"></span> Holding <span class=\"_ _0\"></span>Ag. <span class=\"_ _1c\"></span>In <span class=\"_ _1c\"></span>april <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>verkocht <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _1c\"></span>654.000 <span class=\"_ _0\"></span>aandelen <span class=\"_ _1c\"></span>(dewelke <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>equivalent <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an een parti<span class=\"_ _2\"></span>cipatie van<span class=\"_ _2\"></span> 14%) <span class=\"_ _2\"></span>voor e<span class=\"_ _2\"></span>en bedrag <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an +8<span class=\"_ _2\"></span>0,7 miljo<span class=\"_ _2\"></span>en EUR, <span class=\"_ _26\"></span>wat resulteerde <span class=\"_ _2\"></span>in een <span class=\"_ _26\"></span>winst van <span class=\"_ _26\"></span>+11,3 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _26\"></span>(toelichting <span class=\"_ _2\"></span>9 <span class=\"_ _26\"></span>- Fi<span class=\"_ _2\"></span>nanci\u00eble <span class=\"_ _26\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>opbrengsten).<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Na <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>verkoop <span class=\"_ _2\"></span>bezit de <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>nog <span class=\"_ _32\"></span>54.262 <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>(1,17% <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>totale <span class=\"_ _25\"></span>aantal <span class=\"_ _32\"></span>uitstaande <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>Rieter Holding <span class=\"_ _0\"></span>AG). <span class=\"_ _1c\"></span>Het <span class=\"_ _0\"></span>resterend <span class=\"_ _0\"></span>belang <span class=\"_ _0\"></span>werd <span class=\"_ _1c\"></span>geherwaarde<span class=\"_ _2\"></span>erd <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>beurskoers <span class=\"_ _0\"></span>(90,1 <span class=\"_ _0\"></span>CHF) <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>31 december <span class=\"_ _1f\"> </span>2023, <span class=\"_ _1f\"> </span>wat <span class=\"_ _20\"> </span>resulteerde <span class=\"_ _1f\"> </span>in <span class=\"_ _20\"> </span>een <span class=\"_ _1f\"> </span>verlies <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _20\"> </span>-0,5 <span class=\"_ _20\"> </span>miljoen <span class=\"_ _1f\"> </span>EUR <span class=\"_ _20\"> </span>(toelichting <span class=\"_ _1f\"> </span>9 <span class=\"_ _20\"> </span>- Financieringskost<span class=\"_ _2\"></span>en en -opbrengsten).<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _31\"> </span>lening <span class=\"_ _1e\"> </span>toegekend <span class=\"_ _31\"></span>door <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Kerley, <span class=\"_ _31\"> </span>Inc.. <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>lening <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>11,0 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _31\"> </span>USD<span class=\"_ _0\"></span> <span class=\"_ _31\"> </span>werd </span></span>toegekend <span class=\"_ _31\"> </span>aan <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>joint <span class=\"_ _31\"> </span>venture <span class=\"_ _1e\"> </span>Jupiter <span class=\"_ _31\"> </span>Sulphur <span class=\"_ _31\"> </span>LLC, <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>volledig <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>over <span class=\"_ _31\"> </span>de periode <span class=\"_ _31\"> </span>2017 <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>2018. <span class=\"_ _1e\"> </span>Een <span class=\"_ _31\"> </span>bedrag <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>6,3 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _31\"> </span>USD <span class=\"_ _1b\"> </span>(5,7 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR) <span class=\"_ _31\"> </span>is <span class=\"_ _1e\"> </span>nog <span class=\"_ _1e\"> </span>ter<span class=\"_ _0\"></span>ug <span class=\"_ _1e\"> </span>te vorderen. Jupiter<span class=\"_ _2\"></span> Sulphur LLC <span class=\"_ _2\"></span>ontleende hetzelfde<span class=\"_ _2\"></span> bedrag van<span class=\"_ _2\"></span> de andere<span class=\"_ _2\"></span> joint venture partn<span class=\"_ _2\"></span>er. De <span class=\"_ _1e\"> </span>lening <span class=\"_ _31\"> </span>is <span class=\"_ _31\"> </span>rentedragend <span class=\"_ _31\"> </span>(3,0%) <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>als <span class=\"_ _31\"> </span>vervaldatum <span class=\"_ _31\"> </span>ten <span class=\"_ _1e\"> </span>laatste <span class=\"_ _31\"> </span>december <span class=\"_ _31\"></span>2026, <span class=\"_ _31\"> </span>waarbij rekening gehouden zal wor<span class=\"_ _2\"></span>den met de <span class=\"_ _0\"></span>behoefte<span class=\"_ _2\"></span> aan geldmiddelen van Jupiter <span class=\"_ _0\"></span>Sulph<span class=\"_ _2\"></span>ur LLC. De toegekende lening is o<span class=\"_ _0\"></span>pgenomen in \u201cOverige beleggingen en garanties\u201d in <span class=\"_ _0\"></span>de geconsolideerde<span class=\"_ _2\"></span> balans van <span class=\"_ _2\"></span>de gro<span class=\"_ _2\"></span>ep. De <span class=\"_ _2\"></span>interestopbrengst<span class=\"_ _2\"></span>en hier<span class=\"_ _2\"></span>van worden<span class=\"_ _2\"></span> als nie<span class=\"_ _2\"></span>t significan<span class=\"_ _2\"></span>t beschouwd<span class=\"_ _2\"></span> en werden niet ge<span class=\"_ _2\"></span>\u00eblimineerd.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "16.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Handels- en overi<span class=\"_ _2\"></span>ge vorderingen  </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e vorderingen op <span class=\"_ _2\"></span>meer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r Handelsvor<span class=\"_ _2\"></span>deringen 0,8  0,0 1,6 - Bruto h<span class=\"_ _2\"></span>andelsvorderingen 0,8  - 1,6 - Waardeverminde<span class=\"_ _2\"></span>ringen - - - Overige vo<span class=\"_ _2\"></span>rderingen 17,8  4,3  4,4  Vorderinge<span class=\"_ _2\"></span>n op verbonden pa<span class=\"_ _2\"></span>rtijen 29<span class=\"ls0\"> </span>0,0  0,0  0,0  Vorderinge<span class=\"_ _2\"></span>n gerelateerd aan<span class=\"_ _2\"></span> pensioenplannen 23<span class=\"ls0\"> </span>7,5  10,2  10,2  Totaal 26,1  14,5  16,1  De <span class=\"_ _31\"> </span>stijging <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>overige <span class=\"_ _32\"></span>vorderingen <span class=\"_ _31\"> </span>op <span class=\"_ _32\"></span>meer <span class=\"_ _31\"> </span>dan <span class=\"_ _31\"> </span>\u00e9\u00e9n <span class=\"_ _31\"></span>jaar <span class=\"_ _32\"></span>is <span class=\"_ _31\"> </span>voornamelijk <span class=\"_ _32\"></span>gerelateerd <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>de opname <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>uitgestelde <span class=\"_ _25\"></span>betaling <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>meer <span class=\"_ _25\"></span>dan <span class=\"_ _32\"></span>\u00e9\u00e9n <span class=\"_ _32\"></span>jaar <span class=\"_ _32\"></span>(te <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ntvangen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>2025 <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>2026) <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>de<span class=\"_ _2\"></span> voorwaardelijk<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>betaling <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _1e\"> </span>betre<span class=\"_ _2\"></span>kking <span class=\"_ _31\"> </span>tot <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>verkoop <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>40% <span class=\"_ _1e\"> </span>van <span class=\"_ _31\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>PB <span class=\"_ _1e\"> </span>Brasil Industria e Comerci<span class=\"_ _2\"></span>o de Gelatinas Ltda<span class=\"_ _2\"></span> (toelichting 4 - Acqu<span class=\"_ _2\"></span>isities en verkopen). <span class=\"_ _2\"></span> De <span class=\"_ _1b\"> </span>vorderingen <span class=\"_ _1e\"> </span>gerelateerd <span class=\"_ _1e\"> </span>aan <span class=\"_ _1b\"> </span>pensioenplannen <span class=\"_ _1e\"> </span>hebben <span class=\"_ _1b\"> </span>betrekking <span class=\"_ _1e\"> </span>op  de <span class=\"_ _1e\"> </span>netto  a<span class=\"_ _2\"></span>ctiva <span class=\"_ _1e\"> </span>van  de<span class=\"_ _2\"></span> pensioenfondsen in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb <span class=\"_ _2\"></span>en de Verenig<span class=\"_ _2\"></span>de Staten waar<span class=\"_ _2\"></span>van de waarde <span class=\"_ _2\"></span>van de activa<span class=\"_ _2\"></span> hoger is dan de waarde <span class=\"_ _2\"></span>van de pensioenv<span class=\"_ _2\"></span>erplichtingen (toeli<span class=\"_ _26\"></span>chting 23 - Personeelsbeloningen). (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e vorderingen op <span class=\"_ _2\"></span>ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar Handelsvor<span class=\"_ _2\"></span>deringen 388,7  373,4  461,4  - Bruto h<span class=\"_ _2\"></span>andelsvorderingen 393,0  377,2  466,0  - Waardeverminde<span class=\"_ _2\"></span>ringen -4,3  -3,8  -4,6  Overige vo<span class=\"_ _2\"></span>rderingen 66,3  37,2  53,9  Vooruitbet<span class=\"_ _2\"></span>alingen 1,7  1,5  2,6  Vorderinge<span class=\"_ _2\"></span>n op verbonden pa<span class=\"_ _2\"></span>rtijen 29<span class=\"ls0\"> </span>0,4  0,8  0,8  Totaal 457,0  412,9  518,7  Vorderingen op <span class=\"_ _0\"></span>verbonden partijen hebben <span class=\"_ _0\"></span>betrekking op <span class=\"_ _0\"></span>vorderingen o<span class=\"_ _0\"></span>p joint <span class=\"_ _0\"></span>ventures (toelichting 29 <span class=\"ls0\">- Verbond<span class=\"_ _2\"></span>en partijen).  </span>De <span class=\"_ _0\"></span>daling <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de handelsvorderingen o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vergelijking <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>Pro <span class=\"_ _0\"></span>Forma, <span class=\"_ _0\"></span>is gerelateerd aan <span class=\"_ _2\"></span>een lagere activit<span class=\"_ _2\"></span>eit alsook aan de <span class=\"_ _2\"></span>timing van klantenb<span class=\"_ _2\"></span>etalingen.  De ouderdomsbalan<span class=\"_ _2\"></span>s van <span class=\"_ _2\"></span>de bru<span class=\"_ _2\"></span>tohandelsvordering<span class=\"_ _2\"></span>en en <span class=\"_ _2\"></span>waardevermindering<span class=\"_ _2\"></span>en word<span class=\"_ _2\"></span>t toegelicht <span class=\"_ _2\"></span>in de rubriek \u201cKredi<span class=\"_ _2\"></span>etrisico\u201d van<span class=\"_ _2\"></span> toelichting 26 <span class=\"ff2\">- Financi\u00eble in<span class=\"_ _2\"></span>strumenten.  </span>De <span class=\"_ _25\"></span>overige <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>orderingen <span class=\"_ _50\"></span>op <span class=\"_ _32\"></span>ten <span class=\"_ _25\"></span>hoogste <span class=\"_ _25\"></span>\u00e9\u00e9n <span class=\"_ _25\"></span>jaar <span class=\"_ _25\"></span>bevatten <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _50\"></span>overige <span class=\"_ _25\"></span>belasting- <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>btw-<span class=\"_ _6d\"> </span>vorderingen <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>26,4 <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _25\"></span>(2022: <span class=\"_ _32\"></span>25,8 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR). <span class=\"_ _32\"></span>Deze <span class=\"_ _25\"></span>omvatten <span class=\"_ _25\"></span>ook <span class=\"_ _25\"></span>\u201c<span class=\"_ _0\"></span>bank <span class=\"_ _25\"></span>notes\u201d <span class=\"_ _25\"></span>in China <span class=\"_ _1c\"></span>(segment <span class=\"_ _50\"></span>Machines <span class=\"_ _50\"></span>&amp; <span class=\"_ _50\"></span>Technologies), <span class=\"_ _50\"></span>dewelke <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>op <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>instellingen <span class=\"_ _1c\"></span>met een <span class=\"_ _0\"></span>looptijd <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>meer <span class=\"_ _1c\"></span>dan <span class=\"_ _0\"></span>3 <span class=\"_ _1c\"></span>maanden, <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>13,5 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _0\"></span>(2022 <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>Forma: <span class=\"_ _0\"></span>7,6 <span class=\"_ _1c\"></span>miljoen EUR). <span class=\"_ _0\"></span>Bovendien omvatten <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uitgestelde betaling <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>ten <span class=\"_ _1c\"></span>hoogste \u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>(5,3 m<span class=\"_ _0\"></span>iljoen USD <span class=\"_ _0\"></span>of 4,8 <span class=\"_ _32\"></span>miljoen <span class=\"_ _31\"> </span>EUR) <span class=\"_ _32\"></span>gerelateerd <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>verkoop <span class=\"_ _31\"> </span>van <span class=\"_ _32\"></span>40% <span class=\"_ _31\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>aandelen <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>PB <span class=\"_ _31\"> </span>Brasil <span class=\"_ _31\"> </span>Industria <span class=\"_ _32\"></span>e Comercio de Gelatina<span class=\"_ _2\"></span>s Ltda (ondertussen <span class=\"_ _2\"></span>ontvangen in<span class=\"_ _2\"></span> januari 2024).  Het <span class=\"_ _0\"></span>\u201cnon<span class=\"ff2\">-</span>recourse\u201d factoringprogramma werd opgeschort <span class=\"_ _0\"></span>sinds <span class=\"_ _0\"></span>2015. <span class=\"_ _0\"></span>Er <span class=\"_ _0\"></span>werd geen <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>ontvangen via <span class=\"_ _1d\"> </span>\u201cnon<span class=\"ff2\">-</span>recourse\u201d <span class=\"_ _1d\"> </span>factoring<span class=\"ff2\">- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span></span>effectiseringprogram<span class=\"_ _2\"></span>ma\u2019s, <span class=\"_ _1d\"> </span>waarbij <span class=\"_ _1d\"> </span>handelsvorderingen <span class=\"_ _33\"> </span>werden verkocht aan hun no<span class=\"_ _2\"></span>minale waarde ver<span class=\"_ _2\"></span>minderd met e<span class=\"_ _2\"></span>en korting in ruil v<span class=\"_ _2\"></span>oor cash.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "17.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorraden </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022 <span class=\"ls0\"> </span>Pro Forma Grondsto<span class=\"_ _2\"></span>ffen 134,9  92,6  163,6  Goedere<span class=\"_ _2\"></span>n in bewerking 21,5  14,3  24,9  Gereed pr<span class=\"_ _2\"></span>oduct 367,7  379,3  399,1  Handelsgoeder<span class=\"_ _2\"></span>en 60,4  66,5  66,5  Wisselstuk<span class=\"_ _2\"></span>ken 20,0  14,3  20,4  Totaal 604,5  566,9  674,4  De <span class=\"_ _1c\"></span>daling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>voorraden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>2022 <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _1c\"></span>kan <span class=\"_ _0\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden door <span class=\"_ _33\"> </span>zowel <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>daling <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>voorraadvolumes <span class=\"_ _33\"> </span>alsook <span class=\"_ _33\"> </span>door <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>daling <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>grondstof<span class=\"_ _0\"></span>- <span class=\"_ _33\"> </span>en energieprijzen in <span class=\"_ _2\"></span>2023 in vergelijking<span class=\"_ _2\"></span> met 2022.  Er werden geen v<span class=\"_ _2\"></span>oorraden in pan<span class=\"_ _2\"></span>d gegeven. De <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>oorraadkosten, <span class=\"_ _1f\"> </span>die <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>2023 <span class=\"_ _20\"> </span>werden <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>erwerkt<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>kostprijs <span class=\"_ _20\"> </span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>, <span class=\"_ _1e\"> </span>bedroegen <span class=\"_ _1e\"> </span>2.295,0 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>(2022: <span class=\"_ _1e\"> </span>1.860,2 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>of <span class=\"_ _1e\"> </span>2022 <span class=\"_ _1e\"> </span>Pro <span class=\"_ _1b\"> </span>Forma:<span class=\"_ _2\"></span> 2.368,4 miljoen EUR<span class=\"_ _2\"></span>). De <span class=\"_ _0\"></span>voorraden <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>gewaardeerd te<span class=\"_ _0\"></span>gen ko<span class=\"_ _0\"></span>stprijs o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>netto<span class=\"_ _0\"></span>-opbrengstwaar<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>lager is. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>berekening <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>mogelijke <span class=\"_ _0\"></span>afschrijving <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>erv<span class=\"_ _0\"></span>aring <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beoordeling <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de marktomstandigheden.<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>De <span class=\"_ _31\"> </span>voo<span class=\"_ _0\"></span>rraadafwaarderin<span class=\"_ _2\"></span>g, <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>kostprijs <span class=\"_ _1e\"> </span>verkopen, <span class=\"_ _31\"> </span>bedraagt  -28,4 miljoen EUR<span class=\"_ _2\"></span> in 2023 (2022: -10,3 <span class=\"_ _2\"></span>miljoen EUR) (toelichting <span class=\"_ _2\"></span>3 - Gesegmenteerd<span class=\"_ _2\"></span>e informatie).  De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>verwacht <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oorraad, <span class=\"_ _26\"></span>beschikbaar op <span class=\"_ _26\"></span>31 de<span class=\"_ _2\"></span>cember <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>kunnen <span class=\"_ _2\"></span>gebruiken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _2\"></span>verkopen<span class=\"_ _2\"></span> in <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>komende <span class=\"_ _0\"></span>12 <span class=\"_ _1c\"></span>maanden, <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>uitzonderin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>voorraad <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>niet<span class=\"_ _0\"></span>-strategische <span class=\"_ _0\"></span>wisselstukken.<span class=\"_ _2\"></span> Deze wisselstukk<span class=\"_ _2\"></span>en zullen gebru<span class=\"_ _2\"></span>ikt worden wanneer <span class=\"_ _2\"></span>nodig geacht.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "18.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Geldmiddelden en <span class=\"_ _2\"></span>kasequivalente<span class=\"_ _2\"></span>n </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Termijndeposi<span class=\"_ _2\"></span>to's 26<span class=\"ls0\"> </span>94,2  92,0  Zichtreke<span class=\"_ _2\"></span>ningen 26<span class=\"ls0\"> </span>82,8  64,1  Geldmiddelen <span class=\"_ _2\"></span>en kasequivalenten 177,0  156,1  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22/26 -0,1  -0,1  Geldmiddelen <span class=\"_ _2\"></span>en kasequivalenten i<span class=\"_ _2\"></span>n het kasstroo<span class=\"_ _2\"></span>moverzicht 176,9  156,0  De <span class=\"_ _27\"> </span>termijndeposito\u2019s <span class=\"_ _27\"> </span>(94,2 <span class=\"_ _27\"> </span>miljoen <span class=\"_ _27\"> </span>EUR) <span class=\"_ _27\"> </span>hebben <span class=\"_ _27\"> </span>een <span class=\"_ _27\"> </span>maximum <span class=\"_ _27\"> </span>looptijd <span class=\"_ _27\"> </span>van <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span> <span class=\"_ _27\"> </span>maand. <span class=\"_ _27\"> </span>De geldmiddelen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>kasequivalenten o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>31 <span class=\"_ _1c\"></span>december 2023 <span class=\"_ _1c\"></span>omvatten 2<span class=\"_ _0\"></span>1,8 <span class=\"_ _0\"></span>miljoen USD<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _1c\"></span>19,7 <span class=\"_ _0\"></span>miljoen EUR (2022: 16,<span class=\"_ _2\"></span>7 miljoen USD <span class=\"_ _2\"></span>of 15,7 miljoen EUR<span class=\"_ _2\"></span>).  Per <span class=\"_ _32\"></span>jaareinde <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>werden <span class=\"_ _32\"></span>drie <span class=\"_ _32\"></span>langetermijnin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bedrag <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>70,0 <span class=\"_ _25\"></span>miljoen <span class=\"_ _32\"></span>EUR aangehouden <span class=\"_ _0\"></span>(2022: <span class=\"_ _1c\"></span>50,0 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR), <span class=\"_ _1c\"></span>waarvan<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>60,0 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>vervaldatum <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>oktober 2025 <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>10,0 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _56\"></span>met <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>vervaldatum <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>december <span class=\"_ _56\"></span>2025. <span class=\"_ _26\"></span>De <span class=\"_ _26\"></span>tegenpartij <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>een <span class=\"_ _56\"></span>internationale gerenommeerd<span class=\"_ _2\"></span>e financi\u00eble instelli<span class=\"_ _2\"></span>ng. De belegg<span class=\"_ _2\"></span>ingen <span class=\"_ _2\"></span>hebben een <span class=\"_ _2\"></span>oorspronkelijke l<span class=\"_ _2\"></span>ooptijd van 2 jaar.<span class=\"_ _2\"></span> Aangezien <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>beleggingen <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>initi\u00eble <span class=\"_ _26\"></span>looptijd <span class=\"_ _26\"></span>hadden <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>meer <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>12 <span class=\"_ _26\"></span>maanden, <span class=\"_ _26\"></span>werden <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>niet opgenomen <span class=\"_ _36\"> </span>onder <span class=\"_ _36\"> </span>\u201cGeldmiddelen <span class=\"_ _68\"> </span>en<span class=\"_ _2\"></span> <span class=\"_ _68\"> </span>kasequivalent<span class=\"_ _2\"></span>en\u201d, <span class=\"_ _36\"> </span>maar <span class=\"_ _68\"> </span>in <span class=\"_ _36\"> </span>de <span class=\"_ _68\"> </span>rub<span class=\"_ _2\"></span>riek \u201cLangetermijnin<span class=\"_ _2\"></span>vesteringen\u201d.<span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "19.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\"> Eigen vermogen </span></span>Aandelenkapitaal en uitgiftepremie Aandelen 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Aantal aande<span class=\"_ _2\"></span>len per 1 janua<span class=\"_ _2\"></span>ri 43.154.979  43.154.979  Uitgegeven aande<span class=\"_ _2\"></span>len per 2 <span class=\"_ _2\"></span>januari 2023 41.428.134  - Uitgegeven aande<span class=\"_ _2\"></span>len per 10 <span class=\"_ _2\"></span>februari 2023 603.307  - Uitgegeven aande<span class=\"_ _2\"></span>len per 17 maar<span class=\"_ _2\"></span>t 2023 286.342  - Verniet<span class=\"_ _2\"></span>iging van aandele<span class=\"_ _2\"></span>n per 14 december 2023 -1.083.003 - Aantal aandel<span class=\"_ _2\"></span>en per 31 decemb<span class=\"_ _2\"></span>er - volstort 84.389.759  43.154.979  Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1d\"> </span>werden <span class=\"_ _33\"> </span>42.317.783 <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _29\"> </span>aand<span class=\"_ _2\"></span>elen <span class=\"_ _1d\"> </span>uitgegeven <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>4 <span class=\"_ _29\"> </span>- <span class=\"_ _1d\"> </span>Acquisities <span class=\"_ _33\"> </span>en verkopen). Op grond van de machtigin<span class=\"_ _2\"></span>g verleend door de buiteng<span class=\"_ _2\"></span>ewone algemene vergaderi<span class=\"_ _2\"></span>ng van 10 mei 2022<span class=\"_ _2\"></span> heeft de <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>van bestuur <span class=\"_ _26\"></span>van Tessenderlo <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>nv besloten <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>de verni<span class=\"_ _2\"></span>etiging <span class=\"_ _2\"></span>van 1.083.0<span class=\"_ _2\"></span>03 eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>december <span class=\"_ _25\"></span>2023, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>werden <span class=\"_ _25\"></span>ingekocht <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>kader <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>inkoopprogramma <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>in maart 2023 werd g<span class=\"_ _2\"></span>elanceerd. Door deze transacties<span class=\"_ _2\"></span> is het aantal aandel<span class=\"_ _2\"></span>en van 43.154.9<span class=\"_ _2\"></span>79 naar 84.38<span class=\"_ _2\"></span>9.759 gewijzig<span class=\"_ _2\"></span>d. Het <span class=\"_ _0\"></span>aantal <span class=\"_ _0\"></span>aandelen bevat <span class=\"_ _0\"></span>63.512.417 aandelen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>naam (2022: <span class=\"_ _0\"></span>25.105.436) en <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>.877.342<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>gewone aandelen <span class=\"_ _2c\"> </span>aan <span class=\"_ _34\"> </span>toonder <span class=\"_ _2c\"> </span>(2022: <span class=\"_ _2c\"> </span>18.049.543).<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>De <span class=\"_ _2c\"> </span>aandelen <span class=\"_ _2c\"> </span>zijn <span class=\"_ _2c\"> </span>zonder <span class=\"_ _34\"> </span>nominale <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _34\"> </span>De aandeelhouders <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>hebben <span class=\"_ _31\"> </span>het <span class=\"_ _1b\"> </span>recht <span class=\"_ _31\"> </span>om  d<span class=\"_ _2\"></span>ividenden <span class=\"_ _31\"> </span>te <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>ntvangen <span class=\"_ _1b\"> </span>zoals<span class=\"_ _2\"></span> goedgekeurd. In overeenst<span class=\"_ _2\"></span>emming met artikel 7:53<span class=\"_ _2\"></span> van het Belgisch Wetboek van Vennootschappen<span class=\"_ _2\"></span> en <span class=\"_ _0\"></span>Verenigingen, <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>buitengewone algemene <span class=\"_ _0\"></span>vergadering <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>aandeelhouders op <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>juli <span class=\"_ _0\"></span>2019 besloten om <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>loyaliteits<span class=\"_ _2\"></span>stemrecht in <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>voeren voor <span class=\"_ _0\"></span>ieder v<span class=\"_ _0\"></span>olgestort aandeel dat <span class=\"_ _0\"></span>ten minste <span class=\"_ _0\"></span>twee jaar <span class=\"_ _33\"> </span>ononderbroken <span class=\"_ _33\"> </span>op <span class=\"_ _1d\"> </span>naam <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>dezelfde <span class=\"_ _1d\"> </span>aandeelh<span class=\"_ _2\"></span>ouder <span class=\"_ _1d\"> </span>is <span class=\"_ _33\"> </span>ingeschreven <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>register <span class=\"_ _33\"> </span>van aandelen. <span class=\"_ _29\"> </span>Het<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>totaal <span class=\"_ _1d\"> </span>aantal <span class=\"_ _29\"> </span>stemrechten <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _29\"> </span>109.14<span class=\"_ _2\"></span>7.812 <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>31 <span class=\"_ _29\"> </span>december <span class=\"_ _1d\"> </span>2023 <span class=\"_ _29\"> </span>(2022: 66.278.726), waarvan <span class=\"_ _0\"></span>43.665.089 <span class=\"_ _0\"></span>stemrechten <span class=\"_ _0\"></span>geschorst <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>omdat <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>hadden <span class=\"_ _0\"></span>op eigen aandelen (2<span class=\"_ _2\"></span>022: 43.398). Het <span class=\"_ _0\"></span>voorstel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>nv <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>bruto <span class=\"_ _0\"></span>dividend <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>aandeel van <span class=\"_ _0\"></span>0,75 EUR <span class=\"_ _0\"></span>toe te <span class=\"_ _0\"></span>kennen voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>boekjaar 2022 werd <span class=\"_ _0\"></span>goedgekeurd<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>door de aandeelhouders van Tessenderlo Group n<span class=\"_ _2\"></span>v op hun jaarlijkse alg<span class=\"_ _2\"></span>emene vergad<span class=\"_ _2\"></span>ering die plaatsvond op 9 <span class=\"_ _2\"></span>mei 2023.  Er werden in 2023 g<span class=\"_ _2\"></span>een nieuwe aandel<span class=\"_ _2\"></span>en aangeboden aan<span class=\"_ _2\"></span> het personeel. Toegestaan kap<span class=\"_ _2\"></span>itaal  De  buiteng<span class=\"_ _2\"></span>ewone  aand<span class=\"_ _2\"></span>eelhoudersverga<span class=\"_ _2\"></span>dering <span class=\"_ _1b\"> </span>van  10 <span class=\"_ _1e\"> </span>mei  2022  b<span class=\"_ _2\"></span>esloot  d<span class=\"_ _2\"></span>e  ra<span class=\"_ _2\"></span>ad  van <span class=\"_ _1b\"> </span>bestuur  t<span class=\"_ _2\"></span>e machtigen, <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>dat <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>vijf <span class=\"_ _0\"></span>jaar <span class=\"_ _1c\"></span>vanaf <span class=\"_ _1c\"></span>publicatie <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>machtiging<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij het <span class=\"_ _32\"></span>Belgisch <span class=\"_ _32\"></span>Staatsblad,<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>om <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>aandelenkapitaal <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>\u00e9\u00e9n <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>meerdere <span class=\"_ _32\"></span>keren <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verhogen <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een bedrag <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>108.115.931 <span class=\"_ _29\"> </span>EUR, <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>vereenkomstig <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bepalingen <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>Belgi<span class=\"_ _2\"></span>sche <span class=\"_ _29\"> </span>Wetboek <span class=\"_ _29\"> </span>van Vennootschappen <span class=\"_ _2\"></span>en de statuten <span class=\"_ _2\"></span>van de vennootscha<span class=\"_ _2\"></span>p.  De <span class=\"_ _33\"> </span>raad  van <span class=\"_ _33\"> </span>bestuur <span class=\"_ _33\"> </span>is  eveneens <span class=\"_ _4f\"> </span>bevoegd, <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>recht <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>substitutie,  om <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>statuten  van <span class=\"_ _33\"> </span>de vennootschap <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>wijzigen <span class=\"_ _50\"></span>overeenkomstig <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kapitaalverhogin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>waartoe <span class=\"_ _50\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _50\"></span>besloten <span class=\"_ _50\"></span>binnen <span class=\"_ _50\"></span>het kader van het toeges<span class=\"_ _2\"></span>tane kapitaal.  De bevoegdheid <span class=\"_ _2\"></span>van de raad van bes<span class=\"_ _2\"></span>tuur om het kapi<span class=\"_ _2\"></span>taal te verh<span class=\"_ _2\"></span>ogen zal eindige<span class=\"_ _2\"></span>n op 19 mei 202<span class=\"_ _2\"></span>7.<span class=\"_ _6d\"> </span>Inkoop eigen aa<span class=\"_ _2\"></span>ndelen Op 31 december<span class=\"_ _2\"></span> 2022 beza<span class=\"_ _2\"></span>t de groep <span class=\"_ _2\"></span>31.503 eigen aa<span class=\"_ _2\"></span>ndelen of 0,0<span class=\"_ _2\"></span>73% van het,<span class=\"_ _2\"></span> op die datu<span class=\"_ _2\"></span>m, totale aantal van 43.15<span class=\"_ _2\"></span>4.979 uitgegev<span class=\"_ _2\"></span>en aandelen. Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en P<span class=\"_ _0\"></span>icanol Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1e\"> </span>verwierf <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>aangehouden <span class=\"_ _31\"> </span>door <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>(Picanol <span class=\"_ _1e\"> </span>Group <span class=\"_ _1e\"> </span>bezat 21.860.003 <span class=\"_ _27\"> </span>aandelen <span class=\"_ _34\"> </span>van <span class=\"_ _27\"> </span>Tessenderlo <span class=\"_ _34\"> </span>Group <span class=\"_ _27\"> </span>op <span class=\"_ _34\"> </span>het <span class=\"_ _34\"> </span>moment <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _34\"> </span>de <span class=\"_ _27\"> </span>comb<span class=\"_ _0\"></span>inatie <span class=\"_ _34\"> </span>via <span class=\"_ _34\"> </span>haar dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>Verbrugge <span class=\"_ _50\"></span>nv, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>intussen <span class=\"_ _50\"></span>fusioneerde <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>Picanol <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>juli <span class=\"_ _25\"></span>2023). <span class=\"_ _50\"></span> <span class=\"_ _25\"></span>De groep heeft de intenti<span class=\"_ _2\"></span>e om deze aandel<span class=\"_ _2\"></span>en te vernietig<span class=\"_ _2\"></span>en in 2024. Volgens de<span class=\"_ _2\"></span> beslissing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e buitenge<span class=\"_ _2\"></span>wone alge<span class=\"_ _2\"></span>mene vergaderin<span class=\"_ _2\"></span>g van <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>mei 20<span class=\"_ _2\"></span>22 heeft <span class=\"_ _2\"></span>de raad <span class=\"_ _2\"></span>van bestuur de <span class=\"_ _2\"></span>bevoegdheid g<span class=\"_ _2\"></span>ekregen, vo<span class=\"_ _2\"></span>or een peri<span class=\"_ _2\"></span>ode van 5 <span class=\"_ _2\"></span>jaar vanaf de <span class=\"_ _2\"></span>publicatie <span class=\"_ _2\"></span>van de ma<span class=\"_ _2\"></span>chtiging in <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>Belgisch <span class=\"_ _1c\"></span>Staatsblad, <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wet <span class=\"_ _1c\"></span>gesteld<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>voorwaarden, <span class=\"_ _1c\"></span>de aandelen, <span class=\"_ _29\"> </span>winstbewijzen <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>daarmee <span class=\"_ _29\"> </span>verband <span class=\"_ _29\"> </span>houdende <span class=\"_ _29\"> </span>certificaten <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>vennootschap <span class=\"_ _29\"> </span>te<span class=\"_ _2\"></span> verwerven voor <span class=\"_ _0\"></span>rekening van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap, <span class=\"_ _0\"></span>zonder dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap <span class=\"_ _0\"></span>aandelen mag <span class=\"_ _0\"></span>bezitten die  meer<span class=\"_ _2\"></span>  dan <span class=\"_ _1b\"> </span>20%  van <span class=\"_ _1b\"> </span>haar  kapi<span class=\"_ _2\"></span>taal <span class=\"_ _1b\"> </span>vertegenwoordigen <span class=\"_ _1b\"> </span>en  tegen<span class=\"_ _26\"></span>  een  prijs <span class=\"_ _1b\"> </span>die  varieer<span class=\"_ _2\"></span>t  tussen<span class=\"_ _2\"></span> minimaal <span class=\"_ _1c\"></span>20% <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>slotkoers <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _50\"></span>gedurende<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>de laatste <span class=\"_ _26\"></span>30 han<span class=\"_ _2\"></span>delsdagen <span class=\"_ _26\"></span>voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>het b<span class=\"_ _2\"></span>esluit <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>dergelijke<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>effecten <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>verwerven<span class=\"_ _2\"></span> en <span class=\"_ _1c\"></span>maximaal <span class=\"_ _0\"></span>20% <span class=\"_ _1c\"></span>boven <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gemiddelde <span class=\"_ _0\"></span>slotkoers <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _0\"></span>gedurende de  laats<span class=\"_ _2\"></span>te <span class=\"_ _1b\"> </span>30  h<span class=\"_ _2\"></span>andelsdagen <span class=\"_ _1e\"> </span>voorafgaand  aan<span class=\"_ _2\"></span>  h<span class=\"_ _2\"></span>et <span class=\"_ _1b\"> </span>besluit <span class=\"_ _1b\"> </span>van  de<span class=\"_ _2\"></span>  raad<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>ergelijke <span class=\"_ _1b\"> </span>effecten <span class=\"_ _1e\"> </span>te verwerven.  Verwijzend <span class=\"_ _0\"></span>naar artikel <span class=\"_ _0\"></span>7:215 <span class=\"_ _0\"></span>\u00a7 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>Wetboek van <span class=\"_ _0\"></span>vennootschappen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verenigin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>artikel 8:4 van het koninklijk<span class=\"_ _2\"></span> besluit van <span class=\"_ _2\"></span>29 april 2019 tot uit<span class=\"_ _2\"></span>voering van het Wetb<span class=\"_ _2\"></span>oek van venno<span class=\"_ _2\"></span>otschappen en <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>erenigingen,  heeft <span class=\"_ _33\"> </span>de <span class=\"_ _4f\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>programma  voor <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>inkoop  van <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen<span class=\"_ _2\"></span> gelanceerd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>rden <span class=\"_ _25\"></span>1.149.000 <span class=\"_ _25\"></span>eigen <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>ingekocht. <span class=\"_ _32\"></span>Op <span class=\"_ _25\"></span>grond <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>machtiging <span class=\"_ _25\"></span>verleend door  de  buit<span class=\"_ _2\"></span>engewone  al<span class=\"_ _2\"></span>gemene  vergad<span class=\"_ _2\"></span>ering  van <span class=\"_ _1b\"> </span>10  mei <span class=\"_ _1b\"> </span>2022  heeft  de <span class=\"_ _1b\"> </span>raad<span class=\"_ _2\"></span>  van  bestuur <span class=\"_ _1b\"> </span>van Tessenderlo  Group  nv  op  1<span class=\"_ _0\"></span>4  december  2023  besloten  tot  de  v<span class=\"_ _0\"></span>ernietiging<span class=\"_ _2\"></span>  v<span class=\"_ _0\"></span>an  1.083.003  eigen aandelen, die werden<span class=\"_ _2\"></span> ingekocht<span class=\"_ _2\"></span> in het kader van he<span class=\"_ _2\"></span>t inkoopprogra<span class=\"_ _2\"></span>mma. Op 31 december 2023 bezit de groep 21.957.503 eige<span class=\"_ _2\"></span>n aandelen of 26,02% van het totale aantal van 84.389.759 <span class=\"_ _37\"> </span>uitgegeven <span class=\"_ _3a\"> </span>aandelen. <span class=\"_ _37\"> </span>Overeenkomstig<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>artikel <span class=\"_ _37\"> </span>7:217 <span class=\"_ _37\"> </span>\u00a71 <span class=\"_ _37\"> </span>van <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>W<span class=\"_ _2\"></span>etboek <span class=\"_ _37\"> </span>van Vennootschappen<span class=\"_ _2\"></span> en V<span class=\"_ _2\"></span>ereniging<span class=\"_ _2\"></span>en zijn <span class=\"_ _2\"></span>de stemr<span class=\"_ _2\"></span>echten <span class=\"_ _2\"></span>verbonden aan<span class=\"_ _26\"></span> de eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _2\"></span>die in<span class=\"_ _2\"></span> bezit<span class=\"_ _2\"></span> zijn van de venn<span class=\"_ _2\"></span>ootschap of haar docht<span class=\"_ _2\"></span>eronderneming<span class=\"_ _2\"></span>en geschorst. Op 31 december 2<span class=\"_ _2\"></span>023 bedroeg de beursk<span class=\"_ _2\"></span>oers van Tess<span class=\"_ _2\"></span>enderlo Group n<span class=\"_ _2\"></span>v 28,25 EUR. Wettelijke reserve<span class=\"_ _2\"></span>s  Volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>Belgische <span class=\"_ _32\"></span>wetgeving <span class=\"_ _32\"></span>moet <span class=\"_ _32\"></span>elk <span class=\"_ _32\"></span>jaar <span class=\"_ _32\"></span>5% <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>statutaire <span class=\"_ _31\"> </span>nettowinst <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>een <span class=\"_ _32\"></span>Belgische onderneming <span class=\"_ _1c\"></span>overgedrage<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>reserve <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>deze <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>reserve <span class=\"_ _1c\"></span>10% <span class=\"_ _1c\"></span>van het <span class=\"_ _0\"></span>geplaatst kapitaal <span class=\"_ _0\"></span>bedraagt. Deze <span class=\"_ _0\"></span>wettelijke <span class=\"_ _0\"></span>reserve van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nnootschap bedraagt 21,6 <span class=\"_ _0\"></span>miljoen EUR <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>balansdatum. <span class=\"_ _32\"></span>Normaal <span class=\"_ _32\"></span>kan <span class=\"_ _31\"> </span>deze <span class=\"_ _32\"></span>reserve <span class=\"_ _32\"></span>niet <span class=\"_ _31\"></span>uitgekeerd <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>aandeelhouders<span class=\"_ _2\"></span>, behalve in het ge<span class=\"_ _2\"></span>val van vereffening<span class=\"_ _2\"></span>.  De <span class=\"_ _26\"></span>te betal<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dividend<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>operationele<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _26\"></span>nv zijn<span class=\"_ _26\"></span> onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>algemene <span class=\"_ _29\"> </span>beperkingen <span class=\"_ _29\"> </span>opgelegd <span class=\"_ _1f\"> </span>door <span class=\"_ _1f\"> </span>wetgevingen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>respectievelij<span class=\"_ _2\"></span>ke rechtsdistricten <span class=\"_ _1c\"></span>waar <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>dochterondernemingen <span class=\"_ _1c\"></span>georganiseerd <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>operationeel <span class=\"_ _25\"></span>zijn. <span class=\"_ _50\"></span>Er <span class=\"_ _50\"></span>zijn <span class=\"_ _25\"></span>geen andere <span class=\"_ _1e\"> </span>significante <span class=\"_ _31\"> </span>beperkingen. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>ividenden <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>moedermaatschappij <span class=\"_ _31\"> </span>betaald <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>bepaalde dochteronderneming<span class=\"_ _2\"></span>en zijn eveneens <span class=\"_ _2\"></span>onderworpen a<span class=\"_ _2\"></span>an roerende voorheffing<span class=\"_ _2\"></span>. Omrekeningsvers<span class=\"_ _2\"></span>chillen  De <span class=\"_ _1f\"> </span>omrekeningsverschil<span class=\"_ _2\"></span>len <span class=\"_ _29\"> </span>omvatten <span class=\"_ _1f\"> </span>alle <span class=\"_ _1f\"> </span>wisselkoersverschil<span class=\"_ _2\"></span>len <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>het <span class=\"_ _1f\"> </span>resultaat <span class=\"_ _29\"> </span>zijn <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>de omrekening van de<span class=\"_ _2\"></span> jaarrekenin<span class=\"_ _2\"></span>gen van buitenlandse <span class=\"_ _2\"></span>entiteiten.<span class=\"_ _6d\"> </span>Indekkingsreser<span class=\"_ _2\"></span>ves  De <span class=\"_ _25\"></span>indekkingsreserves <span class=\"_ _25\"></span>omvatten <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>effectieve <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>cumulatieve <span class=\"_ _25\"></span>netto<span class=\"_ _2\"></span>wijziging <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>re\u00eble waarde van <span class=\"_ _0\"></span>kasstroomafdekkin<span class=\"_ _2\"></span>gsinstrumenten voor <span class=\"_ _0\"></span>zover het <span class=\"_ _0\"></span>afgedekte risico nog <span class=\"_ _0\"></span>geen invloed <span class=\"_ _0\"></span>had op de winst-<span class=\"ls3\">en</span>-<span class=\"_ _2\"></span>verliesreken<span class=\"_ _2\"></span>ing.  Dividenden  De <span class=\"_ _26\"></span>raad <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>14 <span class=\"_ _2\"></span>mei <span class=\"_ _26\"></span>2024 <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>algemene <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ergadering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>aandeelhouders <span class=\"_ _26\"></span>voorstellen om een dividend<span class=\"_ _2\"></span> per aandeel uit te <span class=\"_ _2\"></span>keren 0,75 EU<span class=\"_ _2\"></span>R. Het dividend werd<span class=\"_ _2\"></span> niet opgenomen als<span class=\"_ _26\"></span> sc<span class=\"_ _0\"></span>huld op<span class=\"_ _2\"></span> de balans.<span class=\"_ _6d\"> </span>Kapitaalman<span class=\"_ _2\"></span>agement  Het <span class=\"_ _26\"></span>beleid <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>raad <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>bestaat <span class=\"_ _26\"></span>erin <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>sterke <span class=\"_ _26\"></span>kapitaalbasis <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>behouden <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>zodoende het <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>ertrouwen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>investeerde<span class=\"_ _2\"></span>rs, <span class=\"_ _1f\"> </span>leveranciers <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>dat <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>markt <span class=\"_ _29\"> </span>te <span class=\"_ _1f\"> </span>bewaren <span class=\"_ _29\"> </span>alsook <span class=\"_ _1f\"> </span>de toekomstige <span class=\"_ _50\"></span>ontwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>activiteiten <span class=\"_ _50\"></span>te <span class=\"_ _32\"></span>kunnen <span class=\"_ _50\"></span>voortzetten. <span class=\"_ _25\"></span>Kapitaal <span class=\"_ _25\"></span>bestaat <span class=\"_ _32\"></span>uit <span class=\"_ _25\"></span>geplaatst kapitaal, uitgiftepremies en <span class=\"_ _0\"></span>reserves. De <span class=\"_ _0\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur wenst <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>evenwicht te <span class=\"_ _0\"></span>behouden tussen een <span class=\"_ _26\"></span>hoger <span class=\"_ _2\"></span>rendement <span class=\"_ _56\"></span>enerzijds <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>middel <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eiligheid <span class=\"_ _56\"></span>van een <span class=\"_ _25\"></span>sterke <span class=\"_ _25\"></span>kapitaalstructuur <span class=\"_ _50\"></span>anderzijds. <span class=\"_ _32\"></span>Eind <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gearing <span class=\"_ _50\"></span>ratio<span class=\"ffa fs6\">6F6F<span class=\"_ _6d\"> </span></span>34 <span class=\"_ _25\"></span>-0,5% <span class=\"_ _32\"></span>(2022: <span class=\"_ _25\"></span>4,1%), aangezien de gr<span class=\"_ _2\"></span>oep een netto kasp<span class=\"_ _2\"></span>ositie heeft van 1<span class=\"_ _2\"></span>0,1 miljoen EUR per <span class=\"_ _2\"></span>31 december 20<span class=\"_ _2\"></span>23.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "19.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\"> Eigen vermogen </span></span>Aandelenkapitaal en uitgiftepremie Aandelen 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Aantal aande<span class=\"_ _2\"></span>len per 1 janua<span class=\"_ _2\"></span>ri 43.154.979  43.154.979  Uitgegeven aande<span class=\"_ _2\"></span>len per 2 <span class=\"_ _2\"></span>januari 2023 41.428.134  - Uitgegeven aande<span class=\"_ _2\"></span>len per 10 <span class=\"_ _2\"></span>februari 2023 603.307  - Uitgegeven aande<span class=\"_ _2\"></span>len per 17 maar<span class=\"_ _2\"></span>t 2023 286.342  - Verniet<span class=\"_ _2\"></span>iging van aandele<span class=\"_ _2\"></span>n per 14 december 2023 -1.083.003 - Aantal aandel<span class=\"_ _2\"></span>en per 31 decemb<span class=\"_ _2\"></span>er - volstort 84.389.759  43.154.979  Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1d\"> </span>werden <span class=\"_ _33\"> </span>42.317.783 <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _29\"> </span>aand<span class=\"_ _2\"></span>elen <span class=\"_ _1d\"> </span>uitgegeven <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>4 <span class=\"_ _29\"> </span>- <span class=\"_ _1d\"> </span>Acquisities <span class=\"_ _33\"> </span>en verkopen). Op grond van de machtigin<span class=\"_ _2\"></span>g verleend door de buiteng<span class=\"_ _2\"></span>ewone algemene vergaderi<span class=\"_ _2\"></span>ng van 10 mei 2022<span class=\"_ _2\"></span> heeft de <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>van bestuur <span class=\"_ _26\"></span>van Tessenderlo <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>nv besloten <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>de verni<span class=\"_ _2\"></span>etiging <span class=\"_ _2\"></span>van 1.083.0<span class=\"_ _2\"></span>03 eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>december <span class=\"_ _25\"></span>2023, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>werden <span class=\"_ _25\"></span>ingekocht <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>kader <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>inkoopprogramma <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>in maart 2023 werd g<span class=\"_ _2\"></span>elanceerd. Door deze transacties<span class=\"_ _2\"></span> is het aantal aandel<span class=\"_ _2\"></span>en van 43.154.9<span class=\"_ _2\"></span>79 naar 84.38<span class=\"_ _2\"></span>9.759 gewijzig<span class=\"_ _2\"></span>d. Het <span class=\"_ _0\"></span>aantal <span class=\"_ _0\"></span>aandelen bevat <span class=\"_ _0\"></span>63.512.417 aandelen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>naam (2022: <span class=\"_ _0\"></span>25.105.436) en <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>.877.342<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>gewone aandelen <span class=\"_ _2c\"> </span>aan <span class=\"_ _34\"> </span>toonder <span class=\"_ _2c\"> </span>(2022: <span class=\"_ _2c\"> </span>18.049.543).<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>De <span class=\"_ _2c\"> </span>aandelen <span class=\"_ _2c\"> </span>zijn <span class=\"_ _2c\"> </span>zonder <span class=\"_ _34\"> </span>nominale <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _34\"> </span>De aandeelhouders <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>hebben <span class=\"_ _31\"> </span>het <span class=\"_ _1b\"> </span>recht <span class=\"_ _31\"> </span>om  d<span class=\"_ _2\"></span>ividenden <span class=\"_ _31\"> </span>te <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>ntvangen <span class=\"_ _1b\"> </span>zoals<span class=\"_ _2\"></span> goedgekeurd. In overeenst<span class=\"_ _2\"></span>emming met artikel 7:53<span class=\"_ _2\"></span> van het Belgisch Wetboek van Vennootschappen<span class=\"_ _2\"></span> en <span class=\"_ _0\"></span>Verenigingen, <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>buitengewone algemene <span class=\"_ _0\"></span>vergadering <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>aandeelhouders op <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>juli <span class=\"_ _0\"></span>2019 besloten om <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>loyaliteits<span class=\"_ _2\"></span>stemrecht in <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>voeren voor <span class=\"_ _0\"></span>ieder v<span class=\"_ _0\"></span>olgestort aandeel dat <span class=\"_ _0\"></span>ten minste <span class=\"_ _0\"></span>twee jaar <span class=\"_ _33\"> </span>ononderbroken <span class=\"_ _33\"> </span>op <span class=\"_ _1d\"> </span>naam <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>dezelfde <span class=\"_ _1d\"> </span>aandeelh<span class=\"_ _2\"></span>ouder <span class=\"_ _1d\"> </span>is <span class=\"_ _33\"> </span>ingeschreven <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>register <span class=\"_ _33\"> </span>van aandelen. <span class=\"_ _29\"> </span>Het<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>totaal <span class=\"_ _1d\"> </span>aantal <span class=\"_ _29\"> </span>stemrechten <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _29\"> </span>109.14<span class=\"_ _2\"></span>7.812 <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>31 <span class=\"_ _29\"> </span>december <span class=\"_ _1d\"> </span>2023 <span class=\"_ _29\"> </span>(2022: 66.278.726), waarvan <span class=\"_ _0\"></span>43.665.089 <span class=\"_ _0\"></span>stemrechten <span class=\"_ _0\"></span>geschorst <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>omdat <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>hadden <span class=\"_ _0\"></span>op eigen aandelen (2<span class=\"_ _2\"></span>022: 43.398). Het <span class=\"_ _0\"></span>voorstel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>nv <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>bruto <span class=\"_ _0\"></span>dividend <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>aandeel van <span class=\"_ _0\"></span>0,75 EUR <span class=\"_ _0\"></span>toe te <span class=\"_ _0\"></span>kennen voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>boekjaar 2022 werd <span class=\"_ _0\"></span>goedgekeurd<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>door de aandeelhouders van Tessenderlo Group n<span class=\"_ _2\"></span>v op hun jaarlijkse alg<span class=\"_ _2\"></span>emene vergad<span class=\"_ _2\"></span>ering die plaatsvond op 9 <span class=\"_ _2\"></span>mei 2023.  Er werden in 2023 g<span class=\"_ _2\"></span>een nieuwe aandel<span class=\"_ _2\"></span>en aangeboden aan<span class=\"_ _2\"></span> het personeel. Toegestaan kap<span class=\"_ _2\"></span>itaal  De  buiteng<span class=\"_ _2\"></span>ewone  aand<span class=\"_ _2\"></span>eelhoudersverga<span class=\"_ _2\"></span>dering <span class=\"_ _1b\"> </span>van  10 <span class=\"_ _1e\"> </span>mei  2022  b<span class=\"_ _2\"></span>esloot  d<span class=\"_ _2\"></span>e  ra<span class=\"_ _2\"></span>ad  van <span class=\"_ _1b\"> </span>bestuur  t<span class=\"_ _2\"></span>e machtigen, <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>dat <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>vijf <span class=\"_ _0\"></span>jaar <span class=\"_ _1c\"></span>vanaf <span class=\"_ _1c\"></span>publicatie <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>machtiging<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij het <span class=\"_ _32\"></span>Belgisch <span class=\"_ _32\"></span>Staatsblad,<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>om <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>aandelenkapitaal <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>\u00e9\u00e9n <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>meerdere <span class=\"_ _32\"></span>keren <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verhogen <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een bedrag <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>108.115.931 <span class=\"_ _29\"> </span>EUR, <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>vereenkomstig <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bepalingen <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>Belgi<span class=\"_ _2\"></span>sche <span class=\"_ _29\"> </span>Wetboek <span class=\"_ _29\"> </span>van Vennootschappen <span class=\"_ _2\"></span>en de statuten <span class=\"_ _2\"></span>van de vennootscha<span class=\"_ _2\"></span>p.  De <span class=\"_ _33\"> </span>raad  van <span class=\"_ _33\"> </span>bestuur <span class=\"_ _33\"> </span>is  eveneens <span class=\"_ _4f\"> </span>bevoegd, <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>recht <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>substitutie,  om <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>statuten  van <span class=\"_ _33\"> </span>de vennootschap <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>wijzigen <span class=\"_ _50\"></span>overeenkomstig <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kapitaalverhogin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>waartoe <span class=\"_ _50\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _50\"></span>besloten <span class=\"_ _50\"></span>binnen <span class=\"_ _50\"></span>het kader van het toeges<span class=\"_ _2\"></span>tane kapitaal.  De bevoegdheid <span class=\"_ _2\"></span>van de raad van bes<span class=\"_ _2\"></span>tuur om het kapi<span class=\"_ _2\"></span>taal te verh<span class=\"_ _2\"></span>ogen zal eindige<span class=\"_ _2\"></span>n op 19 mei 202<span class=\"_ _2\"></span>7.<span class=\"_ _6d\"> </span>Inkoop eigen aa<span class=\"_ _2\"></span>ndelen Op 31 december<span class=\"_ _2\"></span> 2022 beza<span class=\"_ _2\"></span>t de groep <span class=\"_ _2\"></span>31.503 eigen aa<span class=\"_ _2\"></span>ndelen of 0,0<span class=\"_ _2\"></span>73% van het,<span class=\"_ _2\"></span> op die datu<span class=\"_ _2\"></span>m, totale aantal van 43.15<span class=\"_ _2\"></span>4.979 uitgegev<span class=\"_ _2\"></span>en aandelen. Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en P<span class=\"_ _0\"></span>icanol Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1e\"> </span>verwierf <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>aangehouden <span class=\"_ _31\"> </span>door <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>(Picanol <span class=\"_ _1e\"> </span>Group <span class=\"_ _1e\"> </span>bezat 21.860.003 <span class=\"_ _27\"> </span>aandelen <span class=\"_ _34\"> </span>van <span class=\"_ _27\"> </span>Tessenderlo <span class=\"_ _34\"> </span>Group <span class=\"_ _27\"> </span>op <span class=\"_ _34\"> </span>het <span class=\"_ _34\"> </span>moment <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _34\"> </span>de <span class=\"_ _27\"> </span>comb<span class=\"_ _0\"></span>inatie <span class=\"_ _34\"> </span>via <span class=\"_ _34\"> </span>haar dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>Verbrugge <span class=\"_ _50\"></span>nv, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>intussen <span class=\"_ _50\"></span>fusioneerde <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>Picanol <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>juli <span class=\"_ _25\"></span>2023). <span class=\"_ _50\"></span> <span class=\"_ _25\"></span>De groep heeft de intenti<span class=\"_ _2\"></span>e om deze aandel<span class=\"_ _2\"></span>en te vernietig<span class=\"_ _2\"></span>en in 2024. Volgens de<span class=\"_ _2\"></span> beslissing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e buitenge<span class=\"_ _2\"></span>wone alge<span class=\"_ _2\"></span>mene vergaderin<span class=\"_ _2\"></span>g van <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>mei 20<span class=\"_ _2\"></span>22 heeft <span class=\"_ _2\"></span>de raad <span class=\"_ _2\"></span>van bestuur de <span class=\"_ _2\"></span>bevoegdheid g<span class=\"_ _2\"></span>ekregen, vo<span class=\"_ _2\"></span>or een peri<span class=\"_ _2\"></span>ode van 5 <span class=\"_ _2\"></span>jaar vanaf de <span class=\"_ _2\"></span>publicatie <span class=\"_ _2\"></span>van de ma<span class=\"_ _2\"></span>chtiging in <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>Belgisch <span class=\"_ _1c\"></span>Staatsblad, <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wet <span class=\"_ _1c\"></span>gesteld<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>voorwaarden, <span class=\"_ _1c\"></span>de aandelen, <span class=\"_ _29\"> </span>winstbewijzen <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>daarmee <span class=\"_ _29\"> </span>verband <span class=\"_ _29\"> </span>houdende <span class=\"_ _29\"> </span>certificaten <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>vennootschap <span class=\"_ _29\"> </span>te<span class=\"_ _2\"></span> verwerven voor <span class=\"_ _0\"></span>rekening van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap, <span class=\"_ _0\"></span>zonder dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap <span class=\"_ _0\"></span>aandelen mag <span class=\"_ _0\"></span>bezitten die  meer<span class=\"_ _2\"></span>  dan <span class=\"_ _1b\"> </span>20%  van <span class=\"_ _1b\"> </span>haar  kapi<span class=\"_ _2\"></span>taal <span class=\"_ _1b\"> </span>vertegenwoordigen <span class=\"_ _1b\"> </span>en  tegen<span class=\"_ _26\"></span>  een  prijs <span class=\"_ _1b\"> </span>die  varieer<span class=\"_ _2\"></span>t  tussen<span class=\"_ _2\"></span> minimaal <span class=\"_ _1c\"></span>20% <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>slotkoers <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _50\"></span>gedurende<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>de laatste <span class=\"_ _26\"></span>30 han<span class=\"_ _2\"></span>delsdagen <span class=\"_ _26\"></span>voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>het b<span class=\"_ _2\"></span>esluit <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>dergelijke<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>effecten <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>verwerven<span class=\"_ _2\"></span> en <span class=\"_ _1c\"></span>maximaal <span class=\"_ _0\"></span>20% <span class=\"_ _1c\"></span>boven <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gemiddelde <span class=\"_ _0\"></span>slotkoers <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _0\"></span>gedurende de  laats<span class=\"_ _2\"></span>te <span class=\"_ _1b\"> </span>30  h<span class=\"_ _2\"></span>andelsdagen <span class=\"_ _1e\"> </span>voorafgaand  aan<span class=\"_ _2\"></span>  h<span class=\"_ _2\"></span>et <span class=\"_ _1b\"> </span>besluit <span class=\"_ _1b\"> </span>van  de<span class=\"_ _2\"></span>  raad<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>ergelijke <span class=\"_ _1b\"> </span>effecten <span class=\"_ _1e\"> </span>te verwerven.  Verwijzend <span class=\"_ _0\"></span>naar artikel <span class=\"_ _0\"></span>7:215 <span class=\"_ _0\"></span>\u00a7 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>Wetboek van <span class=\"_ _0\"></span>vennootschappen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verenigin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>artikel 8:4 van het koninklijk<span class=\"_ _2\"></span> besluit van <span class=\"_ _2\"></span>29 april 2019 tot uit<span class=\"_ _2\"></span>voering van het Wetb<span class=\"_ _2\"></span>oek van venno<span class=\"_ _2\"></span>otschappen en <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>erenigingen,  heeft <span class=\"_ _33\"> </span>de <span class=\"_ _4f\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>programma  voor <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>inkoop  van <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen<span class=\"_ _2\"></span> gelanceerd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>rden <span class=\"_ _25\"></span>1.149.000 <span class=\"_ _25\"></span>eigen <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>ingekocht. <span class=\"_ _32\"></span>Op <span class=\"_ _25\"></span>grond <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>machtiging <span class=\"_ _25\"></span>verleend door  de  buit<span class=\"_ _2\"></span>engewone  al<span class=\"_ _2\"></span>gemene  vergad<span class=\"_ _2\"></span>ering  van <span class=\"_ _1b\"> </span>10  mei <span class=\"_ _1b\"> </span>2022  heeft  de <span class=\"_ _1b\"> </span>raad<span class=\"_ _2\"></span>  van  bestuur <span class=\"_ _1b\"> </span>van Tessenderlo  Group  nv  op  1<span class=\"_ _0\"></span>4  december  2023  besloten  tot  de  v<span class=\"_ _0\"></span>ernietiging<span class=\"_ _2\"></span>  v<span class=\"_ _0\"></span>an  1.083.003  eigen aandelen, die werden<span class=\"_ _2\"></span> ingekocht<span class=\"_ _2\"></span> in het kader van he<span class=\"_ _2\"></span>t inkoopprogra<span class=\"_ _2\"></span>mma. Op 31 december 2023 bezit de groep 21.957.503 eige<span class=\"_ _2\"></span>n aandelen of 26,02% van het totale aantal van 84.389.759 <span class=\"_ _37\"> </span>uitgegeven <span class=\"_ _3a\"> </span>aandelen. <span class=\"_ _37\"> </span>Overeenkomstig<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>artikel <span class=\"_ _37\"> </span>7:217 <span class=\"_ _37\"> </span>\u00a71 <span class=\"_ _37\"> </span>van <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>W<span class=\"_ _2\"></span>etboek <span class=\"_ _37\"> </span>van Vennootschappen<span class=\"_ _2\"></span> en V<span class=\"_ _2\"></span>ereniging<span class=\"_ _2\"></span>en zijn <span class=\"_ _2\"></span>de stemr<span class=\"_ _2\"></span>echten <span class=\"_ _2\"></span>verbonden aan<span class=\"_ _26\"></span> de eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _2\"></span>die in<span class=\"_ _2\"></span> bezit<span class=\"_ _2\"></span> zijn van de venn<span class=\"_ _2\"></span>ootschap of haar docht<span class=\"_ _2\"></span>eronderneming<span class=\"_ _2\"></span>en geschorst. Op 31 december 2<span class=\"_ _2\"></span>023 bedroeg de beursk<span class=\"_ _2\"></span>oers van Tess<span class=\"_ _2\"></span>enderlo Group n<span class=\"_ _2\"></span>v 28,25 EUR. Wettelijke reserve<span class=\"_ _2\"></span>s  Volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>Belgische <span class=\"_ _32\"></span>wetgeving <span class=\"_ _32\"></span>moet <span class=\"_ _32\"></span>elk <span class=\"_ _32\"></span>jaar <span class=\"_ _32\"></span>5% <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>statutaire <span class=\"_ _31\"> </span>nettowinst <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>een <span class=\"_ _32\"></span>Belgische onderneming <span class=\"_ _1c\"></span>overgedrage<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>reserve <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>deze <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>reserve <span class=\"_ _1c\"></span>10% <span class=\"_ _1c\"></span>van het <span class=\"_ _0\"></span>geplaatst kapitaal <span class=\"_ _0\"></span>bedraagt. Deze <span class=\"_ _0\"></span>wettelijke <span class=\"_ _0\"></span>reserve van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nnootschap bedraagt 21,6 <span class=\"_ _0\"></span>miljoen EUR <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>balansdatum. <span class=\"_ _32\"></span>Normaal <span class=\"_ _32\"></span>kan <span class=\"_ _31\"> </span>deze <span class=\"_ _32\"></span>reserve <span class=\"_ _32\"></span>niet <span class=\"_ _31\"></span>uitgekeerd <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>aandeelhouders<span class=\"_ _2\"></span>, behalve in het ge<span class=\"_ _2\"></span>val van vereffening<span class=\"_ _2\"></span>.  De <span class=\"_ _26\"></span>te betal<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dividend<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>operationele<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _26\"></span>nv zijn<span class=\"_ _26\"></span> onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>algemene <span class=\"_ _29\"> </span>beperkingen <span class=\"_ _29\"> </span>opgelegd <span class=\"_ _1f\"> </span>door <span class=\"_ _1f\"> </span>wetgevingen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>respectievelij<span class=\"_ _2\"></span>ke rechtsdistricten <span class=\"_ _1c\"></span>waar <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>dochterondernemingen <span class=\"_ _1c\"></span>georganiseerd <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>operationeel <span class=\"_ _25\"></span>zijn. <span class=\"_ _50\"></span>Er <span class=\"_ _50\"></span>zijn <span class=\"_ _25\"></span>geen andere <span class=\"_ _1e\"> </span>significante <span class=\"_ _31\"> </span>beperkingen. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>ividenden <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>moedermaatschappij <span class=\"_ _31\"> </span>betaald <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>bepaalde dochteronderneming<span class=\"_ _2\"></span>en zijn eveneens <span class=\"_ _2\"></span>onderworpen a<span class=\"_ _2\"></span>an roerende voorheffing<span class=\"_ _2\"></span>. Omrekeningsvers<span class=\"_ _2\"></span>chillen  De <span class=\"_ _1f\"> </span>omrekeningsverschil<span class=\"_ _2\"></span>len <span class=\"_ _29\"> </span>omvatten <span class=\"_ _1f\"> </span>alle <span class=\"_ _1f\"> </span>wisselkoersverschil<span class=\"_ _2\"></span>len <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>het <span class=\"_ _1f\"> </span>resultaat <span class=\"_ _29\"> </span>zijn <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>de omrekening van de<span class=\"_ _2\"></span> jaarrekenin<span class=\"_ _2\"></span>gen van buitenlandse <span class=\"_ _2\"></span>entiteiten.<span class=\"_ _6d\"> </span>Indekkingsreser<span class=\"_ _2\"></span>ves  De <span class=\"_ _25\"></span>indekkingsreserves <span class=\"_ _25\"></span>omvatten <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>effectieve <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>cumulatieve <span class=\"_ _25\"></span>netto<span class=\"_ _2\"></span>wijziging <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>re\u00eble waarde van <span class=\"_ _0\"></span>kasstroomafdekkin<span class=\"_ _2\"></span>gsinstrumenten voor <span class=\"_ _0\"></span>zover het <span class=\"_ _0\"></span>afgedekte risico nog <span class=\"_ _0\"></span>geen invloed <span class=\"_ _0\"></span>had op de winst-<span class=\"ls3\">en</span>-<span class=\"_ _2\"></span>verliesreken<span class=\"_ _2\"></span>ing.  Dividenden  De <span class=\"_ _26\"></span>raad <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>14 <span class=\"_ _2\"></span>mei <span class=\"_ _26\"></span>2024 <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>algemene <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ergadering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>aandeelhouders <span class=\"_ _26\"></span>voorstellen om een dividend<span class=\"_ _2\"></span> per aandeel uit te <span class=\"_ _2\"></span>keren 0,75 EU<span class=\"_ _2\"></span>R. Het dividend werd<span class=\"_ _2\"></span> niet opgenomen als<span class=\"_ _26\"></span> sc<span class=\"_ _0\"></span>huld op<span class=\"_ _2\"></span> de balans.<span class=\"_ _6d\"> </span>Kapitaalman<span class=\"_ _2\"></span>agement  Het <span class=\"_ _26\"></span>beleid <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>raad <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>bestaat <span class=\"_ _26\"></span>erin <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>sterke <span class=\"_ _26\"></span>kapitaalbasis <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>behouden <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>zodoende het <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>ertrouwen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>investeerde<span class=\"_ _2\"></span>rs, <span class=\"_ _1f\"> </span>leveranciers <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>dat <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>markt <span class=\"_ _29\"> </span>te <span class=\"_ _1f\"> </span>bewaren <span class=\"_ _29\"> </span>alsook <span class=\"_ _1f\"> </span>de toekomstige <span class=\"_ _50\"></span>ontwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>activiteiten <span class=\"_ _50\"></span>te <span class=\"_ _32\"></span>kunnen <span class=\"_ _50\"></span>voortzetten. <span class=\"_ _25\"></span>Kapitaal <span class=\"_ _25\"></span>bestaat <span class=\"_ _32\"></span>uit <span class=\"_ _25\"></span>geplaatst kapitaal, uitgiftepremies en <span class=\"_ _0\"></span>reserves. De <span class=\"_ _0\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur wenst <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>evenwicht te <span class=\"_ _0\"></span>behouden tussen een <span class=\"_ _26\"></span>hoger <span class=\"_ _2\"></span>rendement <span class=\"_ _56\"></span>enerzijds <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>middel <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eiligheid <span class=\"_ _56\"></span>van een <span class=\"_ _25\"></span>sterke <span class=\"_ _25\"></span>kapitaalstructuur <span class=\"_ _50\"></span>anderzijds. <span class=\"_ _32\"></span>Eind <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gearing <span class=\"_ _50\"></span>ratio<span class=\"ffa fs6\">6F6F<span class=\"_ _6d\"> </span></span>34 <span class=\"_ _25\"></span>-0,5% <span class=\"_ _32\"></span>(2022: <span class=\"_ _25\"></span>4,1%), aangezien de gr<span class=\"_ _2\"></span>oep een netto kasp<span class=\"_ _2\"></span>ositie heeft van 1<span class=\"_ _2\"></span>0,1 miljoen EUR per <span class=\"_ _2\"></span>31 december 20<span class=\"_ _2\"></span>23.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "19.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\"> Eigen vermogen </span></span>Aandelenkapitaal en uitgiftepremie Aandelen 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Aantal aande<span class=\"_ _2\"></span>len per 1 janua<span class=\"_ _2\"></span>ri 43.154.979  43.154.979  Uitgegeven aande<span class=\"_ _2\"></span>len per 2 <span class=\"_ _2\"></span>januari 2023 41.428.134  - Uitgegeven aande<span class=\"_ _2\"></span>len per 10 <span class=\"_ _2\"></span>februari 2023 603.307  - Uitgegeven aande<span class=\"_ _2\"></span>len per 17 maar<span class=\"_ _2\"></span>t 2023 286.342  - Verniet<span class=\"_ _2\"></span>iging van aandele<span class=\"_ _2\"></span>n per 14 december 2023 -1.083.003 - Aantal aandel<span class=\"_ _2\"></span>en per 31 decemb<span class=\"_ _2\"></span>er - volstort 84.389.759  43.154.979  Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1d\"> </span>werden <span class=\"_ _33\"> </span>42.317.783 <span class=\"_ _33\"> </span>nieuwe <span class=\"_ _29\"> </span>aand<span class=\"_ _2\"></span>elen <span class=\"_ _1d\"> </span>uitgegeven <span class=\"_ _33\"> </span>in <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>4 <span class=\"_ _29\"> </span>- <span class=\"_ _1d\"> </span>Acquisities <span class=\"_ _33\"> </span>en verkopen). Op grond van de machtigin<span class=\"_ _2\"></span>g verleend door de buiteng<span class=\"_ _2\"></span>ewone algemene vergaderi<span class=\"_ _2\"></span>ng van 10 mei 2022<span class=\"_ _2\"></span> heeft de <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>van bestuur <span class=\"_ _26\"></span>van Tessenderlo <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>nv besloten <span class=\"_ _2\"></span>tot <span class=\"_ _2\"></span>de verni<span class=\"_ _2\"></span>etiging <span class=\"_ _2\"></span>van 1.083.0<span class=\"_ _2\"></span>03 eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>december <span class=\"_ _25\"></span>2023, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>werden <span class=\"_ _25\"></span>ingekocht <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>kader <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>inkoopprogramma <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>in maart 2023 werd g<span class=\"_ _2\"></span>elanceerd. Door deze transacties<span class=\"_ _2\"></span> is het aantal aandel<span class=\"_ _2\"></span>en van 43.154.9<span class=\"_ _2\"></span>79 naar 84.38<span class=\"_ _2\"></span>9.759 gewijzig<span class=\"_ _2\"></span>d. Het <span class=\"_ _0\"></span>aantal <span class=\"_ _0\"></span>aandelen bevat <span class=\"_ _0\"></span>63.512.417 aandelen <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>naam (2022: <span class=\"_ _0\"></span>25.105.436) en <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>.877.342<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>gewone aandelen <span class=\"_ _2c\"> </span>aan <span class=\"_ _34\"> </span>toonder <span class=\"_ _2c\"> </span>(2022: <span class=\"_ _2c\"> </span>18.049.543).<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>De <span class=\"_ _2c\"> </span>aandelen <span class=\"_ _2c\"> </span>zijn <span class=\"_ _2c\"> </span>zonder <span class=\"_ _34\"> </span>nominale <span class=\"_ _2c\"> </span>waarde. <span class=\"_ _34\"> </span>De aandeelhouders <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>hebben <span class=\"_ _31\"> </span>het <span class=\"_ _1b\"> </span>recht <span class=\"_ _31\"> </span>om  d<span class=\"_ _2\"></span>ividenden <span class=\"_ _31\"> </span>te <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>ntvangen <span class=\"_ _1b\"> </span>zoals<span class=\"_ _2\"></span> goedgekeurd. In overeenst<span class=\"_ _2\"></span>emming met artikel 7:53<span class=\"_ _2\"></span> van het Belgisch Wetboek van Vennootschappen<span class=\"_ _2\"></span> en <span class=\"_ _0\"></span>Verenigingen, <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>buitengewone algemene <span class=\"_ _0\"></span>vergadering <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>aandeelhouders op <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>juli <span class=\"_ _0\"></span>2019 besloten om <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>loyaliteits<span class=\"_ _2\"></span>stemrecht in <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>voeren voor <span class=\"_ _0\"></span>ieder v<span class=\"_ _0\"></span>olgestort aandeel dat <span class=\"_ _0\"></span>ten minste <span class=\"_ _0\"></span>twee jaar <span class=\"_ _33\"> </span>ononderbroken <span class=\"_ _33\"> </span>op <span class=\"_ _1d\"> </span>naam <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>dezelfde <span class=\"_ _1d\"> </span>aandeelh<span class=\"_ _2\"></span>ouder <span class=\"_ _1d\"> </span>is <span class=\"_ _33\"> </span>ingeschreven <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>register <span class=\"_ _33\"> </span>van aandelen. <span class=\"_ _29\"> </span>Het<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>totaal <span class=\"_ _1d\"> </span>aantal <span class=\"_ _29\"> </span>stemrechten <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _29\"> </span>109.14<span class=\"_ _2\"></span>7.812 <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>31 <span class=\"_ _29\"> </span>december <span class=\"_ _1d\"> </span>2023 <span class=\"_ _29\"> </span>(2022: 66.278.726), waarvan <span class=\"_ _0\"></span>43.665.089 <span class=\"_ _0\"></span>stemrechten <span class=\"_ _0\"></span>geschorst <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>omdat <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>hadden <span class=\"_ _0\"></span>op eigen aandelen (2<span class=\"_ _2\"></span>022: 43.398). Het <span class=\"_ _0\"></span>voorstel <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>nv <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>bruto <span class=\"_ _0\"></span>dividend <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>aandeel van <span class=\"_ _0\"></span>0,75 EUR <span class=\"_ _0\"></span>toe te <span class=\"_ _0\"></span>kennen voor <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>boekjaar 2022 werd <span class=\"_ _0\"></span>goedgekeurd<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>door de aandeelhouders van Tessenderlo Group n<span class=\"_ _2\"></span>v op hun jaarlijkse alg<span class=\"_ _2\"></span>emene vergad<span class=\"_ _2\"></span>ering die plaatsvond op 9 <span class=\"_ _2\"></span>mei 2023.  Er werden in 2023 g<span class=\"_ _2\"></span>een nieuwe aandel<span class=\"_ _2\"></span>en aangeboden aan<span class=\"_ _2\"></span> het personeel. Toegestaan kap<span class=\"_ _2\"></span>itaal  De  buiteng<span class=\"_ _2\"></span>ewone  aand<span class=\"_ _2\"></span>eelhoudersverga<span class=\"_ _2\"></span>dering <span class=\"_ _1b\"> </span>van  10 <span class=\"_ _1e\"> </span>mei  2022  b<span class=\"_ _2\"></span>esloot  d<span class=\"_ _2\"></span>e  ra<span class=\"_ _2\"></span>ad  van <span class=\"_ _1b\"> </span>bestuur  t<span class=\"_ _2\"></span>e machtigen, <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>dat <span class=\"_ _1c\"></span>voor <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>periode <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>vijf <span class=\"_ _0\"></span>jaar <span class=\"_ _1c\"></span>vanaf <span class=\"_ _1c\"></span>publicatie <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>machtiging<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij het <span class=\"_ _32\"></span>Belgisch <span class=\"_ _32\"></span>Staatsblad,<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>om <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>aandelenkapitaal <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>\u00e9\u00e9n <span class=\"_ _32\"></span>of <span class=\"_ _32\"></span>meerdere <span class=\"_ _32\"></span>keren <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>verhogen <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een bedrag <span class=\"_ _29\"> </span>tot <span class=\"_ _29\"> </span>108.115.931 <span class=\"_ _29\"> </span>EUR, <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>vereenkomstig <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>bepalingen <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>Belgi<span class=\"_ _2\"></span>sche <span class=\"_ _29\"> </span>Wetboek <span class=\"_ _29\"> </span>van Vennootschappen <span class=\"_ _2\"></span>en de statuten <span class=\"_ _2\"></span>van de vennootscha<span class=\"_ _2\"></span>p.  De <span class=\"_ _33\"> </span>raad  van <span class=\"_ _33\"> </span>bestuur <span class=\"_ _33\"> </span>is  eveneens <span class=\"_ _4f\"> </span>bevoegd, <span class=\"_ _33\"> </span>met <span class=\"_ _4f\"> </span>recht <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>substitutie,  om <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>statuten  van <span class=\"_ _33\"> </span>de vennootschap <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>wijzigen <span class=\"_ _50\"></span>overeenkomstig <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kapitaalverhogin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>waartoe <span class=\"_ _50\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _50\"></span>besloten <span class=\"_ _50\"></span>binnen <span class=\"_ _50\"></span>het kader van het toeges<span class=\"_ _2\"></span>tane kapitaal.  De bevoegdheid <span class=\"_ _2\"></span>van de raad van bes<span class=\"_ _2\"></span>tuur om het kapi<span class=\"_ _2\"></span>taal te verh<span class=\"_ _2\"></span>ogen zal eindige<span class=\"_ _2\"></span>n op 19 mei 202<span class=\"_ _2\"></span>7.<span class=\"_ _6d\"> </span>Inkoop eigen aa<span class=\"_ _2\"></span>ndelen Op 31 december<span class=\"_ _2\"></span> 2022 beza<span class=\"_ _2\"></span>t de groep <span class=\"_ _2\"></span>31.503 eigen aa<span class=\"_ _2\"></span>ndelen of 0,0<span class=\"_ _2\"></span>73% van het,<span class=\"_ _2\"></span> op die datu<span class=\"_ _2\"></span>m, totale aantal van 43.15<span class=\"_ _2\"></span>4.979 uitgegev<span class=\"_ _2\"></span>en aandelen. Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en P<span class=\"_ _0\"></span>icanol Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1e\"> </span>verwierf <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>aangehouden <span class=\"_ _31\"> </span>door <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>(Picanol <span class=\"_ _1e\"> </span>Group <span class=\"_ _1e\"> </span>bezat 21.860.003 <span class=\"_ _27\"> </span>aandelen <span class=\"_ _34\"> </span>van <span class=\"_ _27\"> </span>Tessenderlo <span class=\"_ _34\"> </span>Group <span class=\"_ _27\"> </span>op <span class=\"_ _34\"> </span>het <span class=\"_ _34\"> </span>moment <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _34\"> </span>de <span class=\"_ _27\"> </span>comb<span class=\"_ _0\"></span>inatie <span class=\"_ _34\"> </span>via <span class=\"_ _34\"> </span>haar dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>Verbrugge <span class=\"_ _50\"></span>nv, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>intussen <span class=\"_ _50\"></span>fusioneerde <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>Picanol <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>juli <span class=\"_ _25\"></span>2023). <span class=\"_ _50\"></span> <span class=\"_ _25\"></span>De groep heeft de intenti<span class=\"_ _2\"></span>e om deze aandel<span class=\"_ _2\"></span>en te vernietig<span class=\"_ _2\"></span>en in 2024. Volgens de<span class=\"_ _2\"></span> beslissing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e buitenge<span class=\"_ _2\"></span>wone alge<span class=\"_ _2\"></span>mene vergaderin<span class=\"_ _2\"></span>g van <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>mei 20<span class=\"_ _2\"></span>22 heeft <span class=\"_ _2\"></span>de raad <span class=\"_ _2\"></span>van bestuur de <span class=\"_ _2\"></span>bevoegdheid g<span class=\"_ _2\"></span>ekregen, vo<span class=\"_ _2\"></span>or een peri<span class=\"_ _2\"></span>ode van 5 <span class=\"_ _2\"></span>jaar vanaf de <span class=\"_ _2\"></span>publicatie <span class=\"_ _2\"></span>van de ma<span class=\"_ _2\"></span>chtiging in <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>Belgisch <span class=\"_ _1c\"></span>Staatsblad, <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wet <span class=\"_ _1c\"></span>gesteld<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>voorwaarden, <span class=\"_ _1c\"></span>de aandelen, <span class=\"_ _29\"> </span>winstbewijzen <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>daarmee <span class=\"_ _29\"> </span>verband <span class=\"_ _29\"> </span>houdende <span class=\"_ _29\"> </span>certificaten <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>vennootschap <span class=\"_ _29\"> </span>te<span class=\"_ _2\"></span> verwerven voor <span class=\"_ _0\"></span>rekening van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap, <span class=\"_ _0\"></span>zonder dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap <span class=\"_ _0\"></span>aandelen mag <span class=\"_ _0\"></span>bezitten die  meer<span class=\"_ _2\"></span>  dan <span class=\"_ _1b\"> </span>20%  van <span class=\"_ _1b\"> </span>haar  kapi<span class=\"_ _2\"></span>taal <span class=\"_ _1b\"> </span>vertegenwoordigen <span class=\"_ _1b\"> </span>en  tegen<span class=\"_ _26\"></span>  een  prijs <span class=\"_ _1b\"> </span>die  varieer<span class=\"_ _2\"></span>t  tussen<span class=\"_ _2\"></span> minimaal <span class=\"_ _1c\"></span>20% <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>slotkoers <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _50\"></span>gedurende<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>de laatste <span class=\"_ _26\"></span>30 han<span class=\"_ _2\"></span>delsdagen <span class=\"_ _26\"></span>voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>het b<span class=\"_ _2\"></span>esluit <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>dergelijke<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>effecten <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>verwerven<span class=\"_ _2\"></span> en <span class=\"_ _1c\"></span>maximaal <span class=\"_ _0\"></span>20% <span class=\"_ _1c\"></span>boven <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gemiddelde <span class=\"_ _0\"></span>slotkoers <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _0\"></span>gedurende de  laats<span class=\"_ _2\"></span>te <span class=\"_ _1b\"> </span>30  h<span class=\"_ _2\"></span>andelsdagen <span class=\"_ _1e\"> </span>voorafgaand  aan<span class=\"_ _2\"></span>  h<span class=\"_ _2\"></span>et <span class=\"_ _1b\"> </span>besluit <span class=\"_ _1b\"> </span>van  de<span class=\"_ _2\"></span>  raad<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>ergelijke <span class=\"_ _1b\"> </span>effecten <span class=\"_ _1e\"> </span>te verwerven.  Verwijzend <span class=\"_ _0\"></span>naar artikel <span class=\"_ _0\"></span>7:215 <span class=\"_ _0\"></span>\u00a7 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>Wetboek van <span class=\"_ _0\"></span>vennootschappen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verenigin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>artikel 8:4 van het koninklijk<span class=\"_ _2\"></span> besluit van <span class=\"_ _2\"></span>29 april 2019 tot uit<span class=\"_ _2\"></span>voering van het Wetb<span class=\"_ _2\"></span>oek van venno<span class=\"_ _2\"></span>otschappen en <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>erenigingen,  heeft <span class=\"_ _33\"> </span>de <span class=\"_ _4f\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>programma  voor <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>inkoop  van <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen<span class=\"_ _2\"></span> gelanceerd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>rden <span class=\"_ _25\"></span>1.149.000 <span class=\"_ _25\"></span>eigen <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>ingekocht. <span class=\"_ _32\"></span>Op <span class=\"_ _25\"></span>grond <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>machtiging <span class=\"_ _25\"></span>verleend door  de  buit<span class=\"_ _2\"></span>engewone  al<span class=\"_ _2\"></span>gemene  vergad<span class=\"_ _2\"></span>ering  van <span class=\"_ _1b\"> </span>10  mei <span class=\"_ _1b\"> </span>2022  heeft  de <span class=\"_ _1b\"> </span>raad<span class=\"_ _2\"></span>  van  bestuur <span class=\"_ _1b\"> </span>van Tessenderlo  Group  nv  op  1<span class=\"_ _0\"></span>4  december  2023  besloten  tot  de  v<span class=\"_ _0\"></span>ernietiging<span class=\"_ _2\"></span>  v<span class=\"_ _0\"></span>an  1.083.003  eigen aandelen, die werden<span class=\"_ _2\"></span> ingekocht<span class=\"_ _2\"></span> in het kader van he<span class=\"_ _2\"></span>t inkoopprogra<span class=\"_ _2\"></span>mma. Op 31 december 2023 bezit de groep 21.957.503 eige<span class=\"_ _2\"></span>n aandelen of 26,02% van het totale aantal van 84.389.759 <span class=\"_ _37\"> </span>uitgegeven <span class=\"_ _3a\"> </span>aandelen. <span class=\"_ _37\"> </span>Overeenkomstig<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>artikel <span class=\"_ _37\"> </span>7:217 <span class=\"_ _37\"> </span>\u00a71 <span class=\"_ _37\"> </span>van <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>W<span class=\"_ _2\"></span>etboek <span class=\"_ _37\"> </span>van Vennootschappen<span class=\"_ _2\"></span> en V<span class=\"_ _2\"></span>ereniging<span class=\"_ _2\"></span>en zijn <span class=\"_ _2\"></span>de stemr<span class=\"_ _2\"></span>echten <span class=\"_ _2\"></span>verbonden aan<span class=\"_ _26\"></span> de eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _2\"></span>die in<span class=\"_ _2\"></span> bezit<span class=\"_ _2\"></span> zijn van de venn<span class=\"_ _2\"></span>ootschap of haar docht<span class=\"_ _2\"></span>eronderneming<span class=\"_ _2\"></span>en geschorst. Op 31 december 2<span class=\"_ _2\"></span>023 bedroeg de beursk<span class=\"_ _2\"></span>oers van Tess<span class=\"_ _2\"></span>enderlo Group n<span class=\"_ _2\"></span>v 28,25 EUR. Wettelijke reserve<span class=\"_ _2\"></span>s  Volgens <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>Belgische <span class=\"_ _32\"></span>wetgeving <span class=\"_ _32\"></span>moet <span class=\"_ _32\"></span>elk <span class=\"_ _32\"></span>jaar <span class=\"_ _32\"></span>5% <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>statutaire <span class=\"_ _31\"> </span>nettowinst <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>een <span class=\"_ _32\"></span>Belgische onderneming <span class=\"_ _1c\"></span>overgedrage<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>naar <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>reserve <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>deze <span class=\"_ _1c\"></span>wettelijke <span class=\"_ _1c\"></span>reserve <span class=\"_ _1c\"></span>10% <span class=\"_ _1c\"></span>van het <span class=\"_ _0\"></span>geplaatst kapitaal <span class=\"_ _0\"></span>bedraagt. Deze <span class=\"_ _0\"></span>wettelijke <span class=\"_ _0\"></span>reserve van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nnootschap bedraagt 21,6 <span class=\"_ _0\"></span>miljoen EUR <span class=\"_ _32\"></span>op <span class=\"_ _31\"> </span>balansdatum. <span class=\"_ _32\"></span>Normaal <span class=\"_ _32\"></span>kan <span class=\"_ _31\"> </span>deze <span class=\"_ _32\"></span>reserve <span class=\"_ _32\"></span>niet <span class=\"_ _31\"></span>uitgekeerd <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>aandeelhouders<span class=\"_ _2\"></span>, behalve in het ge<span class=\"_ _2\"></span>val van vereffening<span class=\"_ _2\"></span>.  De <span class=\"_ _26\"></span>te betal<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dividend<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>operationele<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>dochteronderne<span class=\"_ _2\"></span>mingen <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>Tessenderlo <span class=\"_ _26\"></span>Group <span class=\"_ _26\"></span>nv zijn<span class=\"_ _26\"></span> onderworpen <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>algemene <span class=\"_ _29\"> </span>beperkingen <span class=\"_ _29\"> </span>opgelegd <span class=\"_ _1f\"> </span>door <span class=\"_ _1f\"> </span>wetgevingen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>respectievelij<span class=\"_ _2\"></span>ke rechtsdistricten <span class=\"_ _1c\"></span>waar <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>dochterondernemingen <span class=\"_ _1c\"></span>georganiseerd <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>operationeel <span class=\"_ _25\"></span>zijn. <span class=\"_ _50\"></span>Er <span class=\"_ _50\"></span>zijn <span class=\"_ _25\"></span>geen andere <span class=\"_ _1e\"> </span>significante <span class=\"_ _31\"> </span>beperkingen. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>ividenden <span class=\"_ _1e\"> </span>aan <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>moedermaatschappij <span class=\"_ _31\"> </span>betaald <span class=\"_ _1e\"> </span>door <span class=\"_ _1e\"> </span>bepaalde dochteronderneming<span class=\"_ _2\"></span>en zijn eveneens <span class=\"_ _2\"></span>onderworpen a<span class=\"_ _2\"></span>an roerende voorheffing<span class=\"_ _2\"></span>. Omrekeningsvers<span class=\"_ _2\"></span>chillen  De <span class=\"_ _1f\"> </span>omrekeningsverschil<span class=\"_ _2\"></span>len <span class=\"_ _29\"> </span>omvatten <span class=\"_ _1f\"> </span>alle <span class=\"_ _1f\"> </span>wisselkoersverschil<span class=\"_ _2\"></span>len <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>het <span class=\"_ _1f\"> </span>resultaat <span class=\"_ _29\"> </span>zijn <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>de omrekening van de<span class=\"_ _2\"></span> jaarrekenin<span class=\"_ _2\"></span>gen van buitenlandse <span class=\"_ _2\"></span>entiteiten.<span class=\"_ _6d\"> </span>Indekkingsreser<span class=\"_ _2\"></span>ves  De <span class=\"_ _25\"></span>indekkingsreserves <span class=\"_ _25\"></span>omvatten <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>effectieve <span class=\"_ _25\"></span>deel <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>cumulatieve <span class=\"_ _25\"></span>netto<span class=\"_ _2\"></span>wijziging <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>re\u00eble waarde van <span class=\"_ _0\"></span>kasstroomafdekkin<span class=\"_ _2\"></span>gsinstrumenten voor <span class=\"_ _0\"></span>zover het <span class=\"_ _0\"></span>afgedekte risico nog <span class=\"_ _0\"></span>geen invloed <span class=\"_ _0\"></span>had op de winst-<span class=\"ls3\">en</span>-<span class=\"_ _2\"></span>verliesreken<span class=\"_ _2\"></span>ing.  Dividenden  De <span class=\"_ _26\"></span>raad <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>14 <span class=\"_ _2\"></span>mei <span class=\"_ _26\"></span>2024 <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>algemene <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ergadering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>aandeelhouders <span class=\"_ _26\"></span>voorstellen om een dividend<span class=\"_ _2\"></span> per aandeel uit te <span class=\"_ _2\"></span>keren 0,75 EU<span class=\"_ _2\"></span>R. Het dividend werd<span class=\"_ _2\"></span> niet opgenomen als<span class=\"_ _26\"></span> sc<span class=\"_ _0\"></span>huld op<span class=\"_ _2\"></span> de balans.<span class=\"_ _6d\"> </span>Kapitaalman<span class=\"_ _2\"></span>agement  Het <span class=\"_ _26\"></span>beleid <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>raad <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>bestaat <span class=\"_ _26\"></span>erin <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>sterke <span class=\"_ _26\"></span>kapitaalbasis <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>behouden <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>zodoende het <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>ertrouwen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>investeerde<span class=\"_ _2\"></span>rs, <span class=\"_ _1f\"> </span>leveranciers <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>dat <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>markt <span class=\"_ _29\"> </span>te <span class=\"_ _1f\"> </span>bewaren <span class=\"_ _29\"> </span>alsook <span class=\"_ _1f\"> </span>de toekomstige <span class=\"_ _50\"></span>ontwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>activiteiten <span class=\"_ _50\"></span>te <span class=\"_ _32\"></span>kunnen <span class=\"_ _50\"></span>voortzetten. <span class=\"_ _25\"></span>Kapitaal <span class=\"_ _25\"></span>bestaat <span class=\"_ _32\"></span>uit <span class=\"_ _25\"></span>geplaatst kapitaal, uitgiftepremies en <span class=\"_ _0\"></span>reserves. De <span class=\"_ _0\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur wenst <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>evenwicht te <span class=\"_ _0\"></span>behouden tussen een <span class=\"_ _26\"></span>hoger <span class=\"_ _2\"></span>rendement <span class=\"_ _56\"></span>enerzijds <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>middel <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eiligheid <span class=\"_ _56\"></span>van een <span class=\"_ _25\"></span>sterke <span class=\"_ _25\"></span>kapitaalstructuur <span class=\"_ _50\"></span>anderzijds. <span class=\"_ _32\"></span>Eind <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gearing <span class=\"_ _50\"></span>ratio<span class=\"ffa fs6\">6F6F<span class=\"_ _6d\"> </span></span>34 <span class=\"_ _25\"></span>-0,5% <span class=\"_ _32\"></span>(2022: <span class=\"_ _25\"></span>4,1%), aangezien de gr<span class=\"_ _2\"></span>oep een netto kasp<span class=\"_ _2\"></span>ositie heeft van 1<span class=\"_ _2\"></span>0,1 miljoen EUR per <span class=\"_ _2\"></span>31 december 20<span class=\"_ _2\"></span>23.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Inkoop eigen aa<span class=\"_ _2\"></span>ndelen Op 31 december<span class=\"_ _2\"></span> 2022 beza<span class=\"_ _2\"></span>t de groep <span class=\"_ _2\"></span>31.503 eigen aa<span class=\"_ _2\"></span>ndelen of 0,0<span class=\"_ _2\"></span>73% van het,<span class=\"_ _2\"></span> op die datu<span class=\"_ _2\"></span>m, totale aantal van 43.15<span class=\"_ _2\"></span>4.979 uitgegev<span class=\"_ _2\"></span>en aandelen. Naar <span class=\"_ _0\"></span>aanleiding van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _1c\"></span>en P<span class=\"_ _0\"></span>icanol Group <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep <span class=\"_ _1e\"> </span>verwierf <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>aangehouden <span class=\"_ _31\"> </span>door <span class=\"_ _1e\"> </span>P<span class=\"_ _0\"></span>icanol <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span>(Picanol <span class=\"_ _1e\"> </span>Group <span class=\"_ _1e\"> </span>bezat 21.860.003 <span class=\"_ _27\"> </span>aandelen <span class=\"_ _34\"> </span>van <span class=\"_ _27\"> </span>Tessenderlo <span class=\"_ _34\"> </span>Group <span class=\"_ _27\"> </span>op <span class=\"_ _34\"> </span>het <span class=\"_ _34\"> </span>moment <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _34\"> </span>de <span class=\"_ _27\"> </span>comb<span class=\"_ _0\"></span>inatie <span class=\"_ _34\"> </span>via <span class=\"_ _34\"> </span>haar dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>Verbrugge <span class=\"_ _50\"></span>nv, <span class=\"_ _25\"></span>die <span class=\"_ _25\"></span>intussen <span class=\"_ _50\"></span>fusioneerde <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>Picanol <span class=\"_ _25\"></span>nv <span class=\"_ _25\"></span>per <span class=\"_ _50\"></span>31 <span class=\"_ _25\"></span>juli <span class=\"_ _25\"></span>2023). <span class=\"_ _50\"></span> <span class=\"_ _25\"></span>De groep heeft de intenti<span class=\"_ _2\"></span>e om deze aandel<span class=\"_ _2\"></span>en te vernietig<span class=\"_ _2\"></span>en in 2024. Volgens de<span class=\"_ _2\"></span> beslissing <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an d<span class=\"_ _2\"></span>e buitenge<span class=\"_ _2\"></span>wone alge<span class=\"_ _2\"></span>mene vergaderin<span class=\"_ _2\"></span>g van <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>mei 20<span class=\"_ _2\"></span>22 heeft <span class=\"_ _2\"></span>de raad <span class=\"_ _2\"></span>van bestuur de <span class=\"_ _2\"></span>bevoegdheid g<span class=\"_ _2\"></span>ekregen, vo<span class=\"_ _2\"></span>or een peri<span class=\"_ _2\"></span>ode van 5 <span class=\"_ _2\"></span>jaar vanaf de <span class=\"_ _2\"></span>publicatie <span class=\"_ _2\"></span>van de ma<span class=\"_ _2\"></span>chtiging in <span class=\"_ _1c\"></span>Bijlage <span class=\"_ _1c\"></span>bij <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>Belgisch <span class=\"_ _1c\"></span>Staatsblad, <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>wet <span class=\"_ _1c\"></span>gesteld<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>voorwaarden, <span class=\"_ _1c\"></span>de aandelen, <span class=\"_ _29\"> </span>winstbewijzen <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _29\"> </span>daarmee <span class=\"_ _29\"> </span>verband <span class=\"_ _29\"> </span>houdende <span class=\"_ _29\"> </span>certificaten <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>vennootschap <span class=\"_ _29\"> </span>te<span class=\"_ _2\"></span> verwerven voor <span class=\"_ _0\"></span>rekening van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap, <span class=\"_ _0\"></span>zonder dat <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vennootschap <span class=\"_ _0\"></span>aandelen mag <span class=\"_ _0\"></span>bezitten die  meer<span class=\"_ _2\"></span>  dan <span class=\"_ _1b\"> </span>20%  van <span class=\"_ _1b\"> </span>haar  kapi<span class=\"_ _2\"></span>taal <span class=\"_ _1b\"> </span>vertegenwoordigen <span class=\"_ _1b\"> </span>en  tegen<span class=\"_ _26\"></span>  een  prijs <span class=\"_ _1b\"> </span>die  varieer<span class=\"_ _2\"></span>t  tussen<span class=\"_ _2\"></span> minimaal <span class=\"_ _1c\"></span>20% <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>nder <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _1c\"></span>slotkoers <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _50\"></span>gedurende<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>de laatste <span class=\"_ _26\"></span>30 han<span class=\"_ _2\"></span>delsdagen <span class=\"_ _26\"></span>voorafgaand <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>het b<span class=\"_ _2\"></span>esluit <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>raad <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>dergelijke<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>effecten <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>verwerven<span class=\"_ _2\"></span> en <span class=\"_ _1c\"></span>maximaal <span class=\"_ _0\"></span>20% <span class=\"_ _1c\"></span>boven <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>gemiddelde <span class=\"_ _0\"></span>slotkoers <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aandeel <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>vennootschap <span class=\"_ _0\"></span>gedurende de  laats<span class=\"_ _2\"></span>te <span class=\"_ _1b\"> </span>30  h<span class=\"_ _2\"></span>andelsdagen <span class=\"_ _1e\"> </span>voorafgaand  aan<span class=\"_ _2\"></span>  h<span class=\"_ _2\"></span>et <span class=\"_ _1b\"> </span>besluit <span class=\"_ _1b\"> </span>van  de<span class=\"_ _2\"></span>  raad<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>om  d<span class=\"_ _2\"></span>ergelijke <span class=\"_ _1b\"> </span>effecten <span class=\"_ _1e\"> </span>te verwerven.  Verwijzend <span class=\"_ _0\"></span>naar artikel <span class=\"_ _0\"></span>7:215 <span class=\"_ _0\"></span>\u00a7 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>Wetboek van <span class=\"_ _0\"></span>vennootschappen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verenigin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>artikel 8:4 van het koninklijk<span class=\"_ _2\"></span> besluit van <span class=\"_ _2\"></span>29 april 2019 tot uit<span class=\"_ _2\"></span>voering van het Wetb<span class=\"_ _2\"></span>oek van venno<span class=\"_ _2\"></span>otschappen en <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>erenigingen,  heeft <span class=\"_ _33\"> </span>de <span class=\"_ _4f\"> </span>groep <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>programma  voor <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>inkoop  van <span class=\"_ _33\"> </span>eigen <span class=\"_ _33\"> </span>aandelen<span class=\"_ _2\"></span> gelanceerd <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>we<span class=\"_ _0\"></span>rden <span class=\"_ _25\"></span>1.149.000 <span class=\"_ _25\"></span>eigen <span class=\"_ _25\"></span>aandelen <span class=\"_ _50\"></span>ingekocht. <span class=\"_ _32\"></span>Op <span class=\"_ _25\"></span>grond <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>machtiging <span class=\"_ _25\"></span>verleend door  de  buit<span class=\"_ _2\"></span>engewone  al<span class=\"_ _2\"></span>gemene  vergad<span class=\"_ _2\"></span>ering  van <span class=\"_ _1b\"> </span>10  mei <span class=\"_ _1b\"> </span>2022  heeft  de <span class=\"_ _1b\"> </span>raad<span class=\"_ _2\"></span>  van  bestuur <span class=\"_ _1b\"> </span>van Tessenderlo  Group  nv  op  1<span class=\"_ _0\"></span>4  december  2023  besloten  tot  de  v<span class=\"_ _0\"></span>ernietiging<span class=\"_ _2\"></span>  v<span class=\"_ _0\"></span>an  1.083.003  eigen aandelen, die werden<span class=\"_ _2\"></span> ingekocht<span class=\"_ _2\"></span> in het kader van he<span class=\"_ _2\"></span>t inkoopprogra<span class=\"_ _2\"></span>mma. Op 31 december 2023 bezit de groep 21.957.503 eige<span class=\"_ _2\"></span>n aandelen of 26,02% van het totale aantal van 84.389.759 <span class=\"_ _37\"> </span>uitgegeven <span class=\"_ _3a\"> </span>aandelen. <span class=\"_ _37\"> </span>Overeenkomstig<span class=\"_ _2\"></span> <span class=\"_ _37\"> </span>artikel <span class=\"_ _37\"> </span>7:217 <span class=\"_ _37\"> </span>\u00a71 <span class=\"_ _37\"> </span>van <span class=\"_ _37\"> </span>het <span class=\"_ _2a\"> </span>W<span class=\"_ _2\"></span>etboek <span class=\"_ _37\"> </span>van Vennootschappen<span class=\"_ _2\"></span> en V<span class=\"_ _2\"></span>ereniging<span class=\"_ _2\"></span>en zijn <span class=\"_ _2\"></span>de stemr<span class=\"_ _2\"></span>echten <span class=\"_ _2\"></span>verbonden aan<span class=\"_ _26\"></span> de eigen<span class=\"_ _2\"></span> aandelen <span class=\"_ _2\"></span>die in<span class=\"_ _2\"></span> bezit<span class=\"_ _2\"></span> zijn van de venn<span class=\"_ _2\"></span>ootschap of haar docht<span class=\"_ _2\"></span>eronderneming<span class=\"_ _2\"></span>en geschorst. Op 31 december 2<span class=\"_ _2\"></span>023 bedroeg de beursk<span class=\"_ _2\"></span>oers van Tess<span class=\"_ _2\"></span>enderlo Group n<span class=\"_ _2\"></span>v 28,25 EUR. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Dividenden  De <span class=\"_ _26\"></span>raad <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>14 <span class=\"_ _2\"></span>mei <span class=\"_ _26\"></span>2024 <span class=\"_ _2\"></span>aan <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>algemene <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ergadering <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>aandeelhouders <span class=\"_ _26\"></span>voorstellen om een dividend<span class=\"_ _2\"></span> per aandeel uit te <span class=\"_ _2\"></span>keren 0,75 EU<span class=\"_ _2\"></span>R. Het dividend werd<span class=\"_ _2\"></span> niet opgenomen als<span class=\"_ _26\"></span> sc<span class=\"_ _0\"></span>huld op<span class=\"_ _2\"></span> de balans.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Kapitaalman<span class=\"_ _2\"></span>agement  Het <span class=\"_ _26\"></span>beleid <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>raad <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>bestuur <span class=\"_ _26\"></span>bestaat <span class=\"_ _26\"></span>erin <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>sterke <span class=\"_ _26\"></span>kapitaalbasis <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>behouden <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>zodoende het <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>ertrouwen <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>investeerde<span class=\"_ _2\"></span>rs, <span class=\"_ _1f\"> </span>leveranciers <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>dat <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>markt <span class=\"_ _29\"> </span>te <span class=\"_ _1f\"> </span>bewaren <span class=\"_ _29\"> </span>alsook <span class=\"_ _1f\"> </span>de toekomstige <span class=\"_ _50\"></span>ontwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>activiteiten <span class=\"_ _50\"></span>te <span class=\"_ _32\"></span>kunnen <span class=\"_ _50\"></span>voortzetten. <span class=\"_ _25\"></span>Kapitaal <span class=\"_ _25\"></span>bestaat <span class=\"_ _32\"></span>uit <span class=\"_ _25\"></span>geplaatst kapitaal, uitgiftepremies en <span class=\"_ _0\"></span>reserves. De <span class=\"_ _0\"></span>raad <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>bestuur wenst <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>evenwicht te <span class=\"_ _0\"></span>behouden tussen een <span class=\"_ _26\"></span>hoger <span class=\"_ _2\"></span>rendement <span class=\"_ _56\"></span>enerzijds <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _26\"></span>middel <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>voordelen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eiligheid <span class=\"_ _56\"></span>van een <span class=\"_ _25\"></span>sterke <span class=\"_ _25\"></span>kapitaalstructuur <span class=\"_ _50\"></span>anderzijds. <span class=\"_ _32\"></span>Eind <span class=\"_ _25\"></span>2023 <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>gearing <span class=\"_ _50\"></span>ratio<span class=\"ffa fs6\">6F6F<span class=\"_ _6d\"> </span></span>34 <span class=\"_ _25\"></span>-0,5% <span class=\"_ _32\"></span>(2022: <span class=\"_ _25\"></span>4,1%), aangezien de gr<span class=\"_ _2\"></span>oep een netto kasp<span class=\"_ _2\"></span>ositie heeft van 1<span class=\"_ _2\"></span>0,1 miljoen EUR per <span class=\"_ _2\"></span>31 december 20<span class=\"_ _2\"></span>23.<span class=\"_ _6d\"> </span><span class=\"fs5\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "20.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Winst per aa<span class=\"_ _2\"></span>ndeel </span></span>Gewone winst pe<span class=\"_ _2\"></span>r aandeel  De <span class=\"_ _2\"></span>berekening <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>gewone <span class=\"_ _2\"></span>winst <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>aandeel <span class=\"_ _26\"></span>is ge<span class=\"_ _2\"></span>baseerd <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst <span class=\"_ _26\"></span>toewijsbaar <span class=\"_ _2\"></span>aan <span class=\"_ _2\"></span>de g<span class=\"_ _26\"></span>ewone aandeelhouders en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>ge<span class=\"_ _2\"></span>wogen <span class=\"_ _0\"></span>gemiddelde van <span class=\"_ _0\"></span>het aantal gewone <span class=\"_ _0\"></span>aandelen, uitstaand gedurende het boekjaar. Het <span class=\"_ _0\"></span>gewogen<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>gemiddelde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van het <span class=\"_ _0\"></span>aantal gewone aandelen en <span class=\"_ _0\"></span>de winst per <span class=\"_ _0\"></span>aandeel worden als volgt berekend: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Aantal gewone a<span class=\"_ _2\"></span>andelen per<span class=\"_ _2\"></span> 1 januari 43.154.979 43.154.979 Effect van<span class=\"_ _2\"></span> uitgegeven aandele<span class=\"_ _2\"></span>n 42.079.328 - Effect van<span class=\"_ _2\"></span> eigen aandelen -22.177.165 -60.426 Aangepast gewoge<span class=\"_ _2\"></span>n gemiddelde aan<span class=\"_ _2\"></span>tal gewone aandel<span class=\"_ _2\"></span>en per 31 dece<span class=\"_ _2\"></span>mber 63.057.142 43.094.553 Winst (+) / v<span class=\"_ _2\"></span>erlies (-) toere<span class=\"_ _2\"></span>kenbaar aan de aandeel<span class=\"_ _2\"></span>houders van de v<span class=\"_ _2\"></span>ennootschap (miljoen EUR) 109,5 226,9 Gewone winst (+<span class=\"_ _2\"></span>) / verlies (-) per aa<span class=\"_ _2\"></span>ndeel (in EUR) 1,74 5,26 Het <span class=\"_ _0\"></span>aangepast <span class=\"_ _1c\"></span>gewogen <span class=\"_ _0\"></span>gemiddelde <span class=\"_ _0\"></span>aantal <span class=\"_ _0\"></span>gewone <span class=\"_ _1c\"></span>aandelen <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>houdt <span class=\"_ _1c\"></span>rekening <span class=\"_ _0\"></span>met het <span class=\"_ _2\"></span>effect <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an u<span class=\"_ _2\"></span>itgegeven<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span>andelen <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>eigen <span class=\"_ _26\"></span>aandelen <span class=\"_ _2\"></span>aangehouden <span class=\"_ _26\"></span>door de<span class=\"_ _2\"></span> gr<span class=\"_ _2\"></span>oep, <span class=\"_ _2\"></span>gebaseerd <span class=\"_ _26\"></span>op het<span class=\"_ _2\"></span> gewogen gemidd<span class=\"_ _2\"></span>elde aantal uitgegeven <span class=\"_ _2\"></span>of eigen aandelen tijd<span class=\"_ _2\"></span>ens de verslagper<span class=\"_ _2\"></span>iode. Op 31 december 2<span class=\"_ _2\"></span>022 bezat de gr<span class=\"_ _2\"></span>oep 31.503 eigen aa<span class=\"_ _2\"></span>ndelen. 42.317.783 aandelen werden uitgegeven in 2023 naar aanleiding van de combinatie van Tessenderlo Group <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>Picanol <span class=\"_ _25\"></span>Group <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>\u00e9\u00e9n <span class=\"_ _32\"></span>grote <span class=\"_ _25\"></span>industri\u00eble <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>(toelichting <span class=\"_ _25\"></span>4 <span class=\"_ _31\"> </span>- <span class=\"_ _32\"></span>Acquisities <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>verkopen <span class=\"_ _25\"></span>en toelichting <span class=\"_ _26\"></span>19 -<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>Eigen <span class=\"_ _2\"></span>vermogen) <span class=\"_ _26\"></span>terwijl <span class=\"_ _2\"></span>er <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>aandelen<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>werden <span class=\"_ _2\"></span>uitgegeven<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>2022. <span class=\"_ _26\"></span>Op h<span class=\"_ _26\"></span>et<span class=\"_ _0\"></span> <span class=\"_ _26\"></span>moment van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>combinatie v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>beide <span class=\"_ _1c\"></span>bedrijven, <span class=\"_ _0\"></span>hield <span class=\"_ _0\"></span>Picanol Gro<span class=\"_ _0\"></span>up <span class=\"_ _0\"></span>via <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>dochteronderneming<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Verbrugge nv, <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1.860.003 <span class=\"_ _0\"></span>aandelen <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>(Verbrug<span class=\"_ _2\"></span>ge <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>intussen <span class=\"_ _1c\"></span>gefuseerd <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>Picanol nv sinds 31 juli 20<span class=\"_ _2\"></span>23). Verwijzend <span class=\"_ _0\"></span>naar artikel <span class=\"_ _0\"></span>7:215 <span class=\"_ _0\"></span>\u00a7 <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>Wetboek van <span class=\"_ _0\"></span>vennootschappen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>verenigin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>artikel 8:4 van het koninklijk<span class=\"_ _2\"></span> besluit van <span class=\"_ _2\"></span>29 april 2019 tot uitvoering <span class=\"_ _2\"></span>van het Wetboek v<span class=\"_ _2\"></span>an vennootschap<span class=\"_ _2\"></span>pen en  verenigingen,<span class=\"_ _2\"></span>  startte  d<span class=\"_ _2\"></span>e  groep  met  een<span class=\"_ _2\"></span>  programma  v<span class=\"_ _2\"></span>oor  de  inkoop<span class=\"_ _2\"></span>  van  eigen  aandelen<span class=\"_ _2\"></span>  en 1.149.000 <span class=\"_ _1c\"></span>eigen <span class=\"_ _50\"></span>aandelen <span class=\"_ _1c\"></span>werden <span class=\"_ _1c\"></span>ingekocht <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2023. <span class=\"_ _50\"></span>Overeenkomstig<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>autorisatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>verleend <span class=\"_ _1c\"></span>door de buitengew<span class=\"_ _2\"></span>one algem<span class=\"_ _2\"></span>ene verga<span class=\"_ _2\"></span>dering van <span class=\"_ _26\"></span>1<span class=\"_ _0\"></span>0 mei <span class=\"_ _2\"></span>2022, he<span class=\"_ _2\"></span>eft de <span class=\"_ _2\"></span>raad van b<span class=\"_ _26\"></span>estuur van Tessenderl<span class=\"_ _26\"></span>o Gro<span class=\"ls0\">up <span class=\"_ _29\"> </span>op <span class=\"_ _29\"> </span>14 <span class=\"_ _29\"> </span>december <span class=\"_ _29\"> </span>2023 <span class=\"_ _29\"> </span>besl<span class=\"_ _2\"></span>oten <span class=\"_ _29\"> </span>om <span class=\"_ _29\"> </span>1.083.003 <span class=\"_ _29\"> </span>eigen <span class=\"_ _29\"> </span>aandelen,<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>aangekocht <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>nder <span class=\"_ _29\"> </span>het </span>programma voor<span class=\"_ _2\"></span> de inkoop van eigen aan<span class=\"_ _2\"></span>delen, te ver<span class=\"_ _2\"></span>nietigen.  Op <span class=\"_ _1e\"> </span>31 <span class=\"_ _1b\"> </span>december <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>bezit <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>groep <span class=\"_ _31\"> </span>2<span class=\"_ _0\"></span>1.957.503 <span class=\"_ _31\"> </span>eigen <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>(26,02% <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1b\"> </span>totaal <span class=\"_ _1e\"> </span>aantal uitgegeven aandelen).<span class=\"_ _2\"></span> Verwaterde wins<span class=\"_ _2\"></span>t per aandeel  De <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwaterde <span class=\"_ _50\"></span>winst <span class=\"_ _32\"></span>per <span class=\"_ _50\"></span>aandeel <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>gebaseerd<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>winst <span class=\"_ _25\"></span>toewijsbaar <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>de gewone <span class=\"_ _50\"></span>aandeelhouders <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erwaterd <span class=\"_ _50\"></span>gewogen <span class=\"_ _50\"></span>gemiddelde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>aantal <span class=\"_ _50\"></span>gewone <span class=\"_ _25\"></span>aandelen, uitstaand gedurende h<span class=\"_ _2\"></span>et boekjaar.  Potenti\u00eble <span class=\"_ _1e\"> </span>gewone <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>verwaterd <span class=\"_ _31\"> </span>beschouwd <span class=\"_ _1e\"> </span>enkel <span class=\"_ _1b\"> </span>wannee<span class=\"_ _2\"></span>r <span class=\"_ _1e\"> </span>hun <span class=\"_ _1b\"> </span>omzetting <span class=\"_ _31\"> </span>in gewone aandelen zou <span class=\"_ _0\"></span>leiden<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>tot een <span class=\"_ _0\"></span>daling van <span class=\"_ _0\"></span>de winst <span class=\"_ _0\"></span>per aandeel of <span class=\"_ _0\"></span>een toename van <span class=\"_ _0\"></span>het verlies per aandeel.  Aangezien er ge<span class=\"_ _2\"></span>en uitstaande warrant<span class=\"_ _2\"></span>en zijn, is er gee<span class=\"_ _2\"></span>n verwatering van de<span class=\"_ _2\"></span> winst per aandeel.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "21.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Minderheidsbe<span class=\"_ _2\"></span>lang </span></span>De deelnemingen <span class=\"_ _2\"></span>met een <span class=\"_ _2\"></span>minderheidsbelang zijn: Percentage minderheidsbelang Land<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Environmental<span class=\"_ _2\"></span>ly Clean Syst<span class=\"_ _2\"></span>ems LLC Verenigde St<span class=\"_ _2\"></span>aten 30,99% 30,99% ECS Myton, LLC Verenigde St<span class=\"_ _2\"></span>aten 49,00% 49,00% PB Leiner<span class=\"_ _2\"></span> (Hainan) Biotechnno<span class=\"_ _2\"></span>logy Co. Ltd China 20,00% 20,00% PB Brasil<span class=\"_ _2\"></span> Industria e Comerci<span class=\"_ _2\"></span>o de Gelatinas Lt<span class=\"_ _2\"></span>da Brazili\u00eb 40,00% - Winst <span class=\"_ _1c\"></span>(+) <span class=\"_ _0\"></span>/<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erlies <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>-) <span class=\"_ _1c\"></span>over <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verslagperiode <span class=\"_ _1c\"></span>toereke<span class=\"_ _2\"></span>nbaar <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inderheidsbela<span class=\"_ _2\"></span>ng <span class=\"_ _1c\"></span>bedraagt <span class=\"_ _0\"></span>4,9 miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _25\"></span>(2022: <span class=\"_ _50\"></span>-0,1 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR), <span class=\"_ _25\"></span>terwijl <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>totaal <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>gerealiseerd<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>en <span class=\"_ _50\"></span>niet-gerealiseerde resultaten <span class=\"_ _25\"></span>toerekenbaar <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>minderheidsbelan<span class=\"_ _2\"></span>g <span class=\"_ _25\"></span>5,4<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>bedraagt <span class=\"_ _25\"></span>(2<span class=\"_ _0\"></span>022: <span class=\"_ _32\"></span>-0,0 <span class=\"_ _25\"></span>miljoen EUR). Samenvatting <span class=\"_ _2\"></span>van de financi\u00eble inf<span class=\"_ _2\"></span>ormatie van deelne<span class=\"_ _2\"></span>mingen met een<span class=\"_ _2\"></span> minderhei<span class=\"_ _2\"></span>dsbelang aan 100%: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vaste act<span class=\"_ _2\"></span>iva 27,2  0,4  Vlottend<span class=\"_ _2\"></span>e activa 45,0  9,6  Totaal acti<span class=\"_ _2\"></span>va 72,3  10,0  Eigen vermogen<span class=\"_ _2\"></span> 45,8  1,5  Schulden op <span class=\"_ _2\"></span>meer dan \u00e9\u00e9n <span class=\"_ _2\"></span>jaar 5,8  0,7  Schulden op <span class=\"_ _2\"></span>ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 20,7  7,7  Totaal eigen ver<span class=\"_ _2\"></span>mogen en schulden<span class=\"_ _2\"></span> 72,3  10,0  Omzet 49,8  - Kostprijs v<span class=\"_ _2\"></span>erkopen -32,2  - Brutowi<span class=\"_ _2\"></span>nst  17,6  - Adjusted EBIT<span class=\"_ _2\"></span> 10,0  -0,0  EBIT (Bedrijf<span class=\"_ _2\"></span>swinst (+) / verli<span class=\"_ _2\"></span>es (-<span class=\"ls45\">))</span> 10,0  -0,4  Financier<span class=\"_ _2\"></span>ings (kosten) / opbre<span class=\"_ _2\"></span>ngsten - netto -1,1  0,0  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) v\u00f3\u00f3r be<span class=\"_ _2\"></span>lastingen 8,9  -0,4  Winst (+) / v<span class=\"_ _2\"></span>erlies (-) over de<span class=\"_ _2\"></span> verslagperiode 11,9  -0,3  In <span class=\"_ _26\"></span>januari <span class=\"_ _56\"></span>2023 <span class=\"_ _26\"></span>verwierf <span class=\"_ _56\"></span>D&amp;D <span class=\"_ _26\"></span>Participa\u00e7\u00f5es <span class=\"_ _56\"></span>Societ\u00e1rias <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>minderheidsbelang <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>40% <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>aandelen van <span class=\"_ _31\"> </span>PB <span class=\"_ _31\"> </span>Brasil <span class=\"_ _31\"> </span>Industria <span class=\"_ _31\"> </span>e <span class=\"_ _31\"> </span>Comercio <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>Gelatinas <span class=\"_ _31\"></span>Ltda <span class=\"_ _32\"></span>(t<span class=\"_ _0\"></span>oelichting <span class=\"_ _32\"></span>4 <span class=\"_ _1b\"> </span>- <span class=\"_ _31\"> </span>Acquisities <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>verkopen). <span class=\"_ _31\"> </span>In overeenstem<span class=\"_ _2\"></span>ming <span class=\"_ _33\"> </span>met <span class=\"_ _1d\"> </span>IFRS <span class=\"_ _33\"> </span>10 <span class=\"_ _1d\"> </span><span class=\"ff4\">Geconsolideerde <span class=\"_ _33\"> </span>jaarrekening</span>, <span class=\"_ _33\"> </span>concludeerde <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep <span class=\"_ _1d\"> </span>dat <span class=\"_ _33\"> </span>deze transactie nie<span class=\"_ _2\"></span>t resulteerde<span class=\"_ _2\"></span> in het verlies<span class=\"_ _2\"></span> van contr<span class=\"_ _2\"></span>ole. Als ge<span class=\"_ _2\"></span>volg hiervan <span class=\"_ _2\"></span>werd de g<span class=\"_ _2\"></span>erealiseerde winst<span class=\"_ _2\"></span> op  de<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>verkoop <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>deze  tran<span class=\"_ _2\"></span>sactie <span class=\"_ _1b\"> </span>voor <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>bedrag <span class=\"_ _1e\"> </span>van  15,<span class=\"_ _2\"></span>2 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR <span class=\"_ _1b\"> </span>erkend <span class=\"_ _1b\"> </span>in <span class=\"_ _1e\"> </span>het  eig<span class=\"_ _2\"></span>en vermogen, terwijl <span class=\"_ _2\"></span>een bedrag van 9,5 milj<span class=\"_ _2\"></span>oen EUR wer<span class=\"_ _2\"></span>d erkend als minderh<span class=\"_ _2\"></span>eidsbelang. In <span class=\"_ _32\"></span>2022 <span class=\"_ _31\"> </span>is <span class=\"_ _31\"></span>PB <span class=\"_ _31\"></span>Leiner <span class=\"_ _32\"></span>(segment <span class=\"_ _32\"></span>Bio-valorization) <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>jo<span class=\"_ _0\"></span>int <span class=\"_ _32\"></span>venture <span class=\"_ _31\"> </span>aangegaan <span class=\"_ _25\"></span>met <span class=\"_ _31\"> </span>Hainan <span class=\"_ _32\"></span>Xiangtai Group  (China)  voor  de  productie  en  commercialiserin<span class=\"_ _2\"></span>g  van <span class=\"_ _33\"> </span>hoogwaardig<span class=\"_ _2\"></span>e  viscollageenpeptiden.<span class=\"_ _26\"></span> Volgens <span class=\"_ _33\"> </span>deze <span class=\"_ _33\"> </span>overeenko<span class=\"_ _2\"></span>mst <span class=\"_ _33\"> </span>zal <span class=\"_ _33\"> </span>PB <span class=\"_ _33\"> </span>Leiner <span class=\"_ _33\"> </span>(Hainan) <span class=\"_ _33\"> </span>Biotechnology<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>Co. <span class=\"_ _33\"> </span>Ltd <span class=\"_ _33\"> </span>viscollageenpeptiden<span class=\"_ _2\"></span> produceren  op  basis  van  de  technologie  van  PB  Leiner.  In  2023  heeft  de  dochterondernemin<span class=\"_ _2\"></span>g productie-activa <span class=\"_ _1e\"> </span>verworven  (toeli<span class=\"_ _2\"></span>chting <span class=\"_ _1b\"> </span>11  - <span class=\"_ _1b\"> </span>Materi\u00eble <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>aste <span class=\"_ _1b\"> </span>activa). <span class=\"_ _1e\"> </span>Deze  investerin<span class=\"_ _2\"></span>gen  w<span class=\"_ _2\"></span>erden gedeeltelijk <span class=\"_ _20\"> </span>gefinancierd <span class=\"_ _20\"> </span>doo<span class=\"_ _0\"></span>r <span class=\"_ _27\"> </span>een <span class=\"_ _20\"> </span>kapitaalverhoging <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _20\"> </span>7<span class=\"_ _0\"></span>,3 <span class=\"_ _27\"> </span>miljoen <span class=\"_ _20\"> </span>EUR, <span class=\"_ _27\"> </span>waarvan <span class=\"_ _27\"> </span>80% <span class=\"_ _27\"> </span>in geldmiddelen <span class=\"_ _50\"></span>werd <span class=\"_ _25\"></span>bijgedragen <span class=\"_ _50\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>groep, <span class=\"_ _25\"></span>terwijl <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>20% <span class=\"_ _25\"></span>bijdrage <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>Hainan <span class=\"_ _25\"></span>Xiangtai <span class=\"_ _25\"></span>Group<span class=\"_ _2\"></span> werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>handels- <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>overige <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _50\"></span>ten <span class=\"_ _1c\"></span>hoogste <span class=\"_ _50\"></span>\u00e9\u00e9n <span class=\"_ _50\"></span>jaar <span class=\"_ _1c\"></span>per <span class=\"_ _25\"></span>31 <span class=\"_ _50\"></span>december<span class=\"_ _2\"></span> 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "22.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Financi\u00eble schu<span class=\"_ _2\"></span>lden </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Financi\u00ebl<span class=\"_ _2\"></span>e schulden op meer<span class=\"_ _2\"></span> dan \u00e9\u00e9n jaar 175,3  209,3  Financi\u00ebl<span class=\"_ _2\"></span>e schulden op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 61,4  56,2  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 236,8  265,5 Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>-177,0  -156,1  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen<span class=\"_ _6d\"> </span>1<span class=\"_ _6d\"> </span>18<span class=\"ls0\"> </span>0,1  0,1 Langetermijni<span class=\"_ _2\"></span>nvesteringen<span class=\"_ _6d\"> </span>2<span class=\"_ _6d\"> </span>18<span class=\"ls0\"> </span>-70,0  -50,0  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld / (netto kasp<span class=\"_ _2\"></span>ositie) -10,1  59,5  1 Kortetermijnschulden bij <span class=\"_ _0\"></span>kredietinstelli<span class=\"_ _2\"></span>ngen zijn <span class=\"_ _0\"></span>flexibele leenfaciliteiten op <span class=\"_ _0\"></span>een zichtrekening bij <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>financi\u00eble instelling, <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>onmiddelli<span class=\"_ _2\"></span>jk opeisba<span class=\"_ _2\"></span>ar zijn. 2  <span class=\"ff6\">De <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>deposit<span class=\"_ _2\"></span>o\u2019s z<span class=\"_ _0\"></span>ijn vervangen door drie <span class=\"_ _0\"></span>lange termijn beleggingen (<span class=\"_ _0\"></span>60,0 <span class=\"_ _0\"></span>miljoen EUR met <span class=\"_ _0\"></span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _0\"></span>oktob<span class=\"_ _2\"></span>er <span class=\"_ _0\"></span>2025 en <span class=\"_ _0\"></span>10,0 <span class=\"_ _1c\"></span><span class=\"ff4\">miljoen </span></span>EUR met vervalda<span class=\"_ _2\"></span>tum december 2025<span class=\"_ _2\"></span>). Eind <span class=\"_ _32\"></span>december <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>bedroeg <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>netto <span class=\"_ _32\"></span>kaspositie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>10,1 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>bevatte <span class=\"_ _32\"></span>een leaseschuld,  in<span class=\"_ _2\"></span>  overeens<span class=\"_ _2\"></span>temming <span class=\"_ _1e\"> </span>met  IFRS  1<span class=\"_ _2\"></span>6  <span class=\"ff4\">Leaseovereenko<span class=\"_ _2\"></span>msten<span class=\"ff2\">,  voor <span class=\"_ _1e\"> </span>een  bedrag <span class=\"_ _1b\"> </span>van  59,1 </span></span>miljoen <span class=\"_ _32\"></span>EUR. <span class=\"_ _31\"> </span>Exclusief <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>effect <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>IFRS <span class=\"_ _32\"></span>16 <span class=\"_ _1e\"> </span><span class=\"ff4\">Leaseovereen<span class=\"_ _2\"></span>komsten<span class=\"ff2\">, <span class=\"_ _32\"></span>zou <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>kaspositie <span class=\"_ _31\"> </span>69,3 </span></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>bedragen <span class=\"_ _32\"></span>per <span class=\"_ _25\"></span>jaareinde <span class=\"_ _32\"></span>2023, <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>vergelijking <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>netto <span class=\"_ _32\"></span>finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _32\"></span>schuld <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>7,3 miljoen EUR op jaarein<span class=\"_ _2\"></span>de 2022.  De reconciliatie van wijzigingen in de netto financi\u00eble schulden komende van kasstromen en niet<span class=\"_ _0\"></span>-kas wijzigingen: Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredieti<span class=\"_ _2\"></span>nstellingen<span class=\"_ _6d\"> </span>Geldmiddel<span class=\"_ _2\"></span>en en kasequival<span class=\"_ _2\"></span>enten<span class=\"_ _6d\"> </span>Kortete<span class=\"_ _2\"></span>rmijninvesteringen<span class=\"_ _6d\"> </span>Langetermijni<span class=\"_ _2\"></span>nvesteringen<span class=\"_ _6d\"> </span>Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar<span class=\"ls0\"> </span>Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9\u00e9n jaar<span class=\"_ _6d\"> </span>Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar<span class=\"_ _6d\"> </span>Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar<span class=\"_ _6d\"> </span>Totaal Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 1 januari <span class=\"_ _2\"></span>2022 -0,1  320,3  10,0  0,0  -17,0  -37,1  -194,4  -156,6  -74,8  Kasstromen, net<span class=\"_ _2\"></span>to -0,1  -123,7  -10,0  50,0  20,7  - 198,0  -60,0  74,9  Aankopen do<span class=\"_ _2\"></span>or bedrijfsco<span class=\"_ _2\"></span>mbinaties - -42,1  - - -0,1  -0,1  - - -42,3  IFRS 16 nieuwe en <span class=\"_ _2\"></span>wijzigingen aan l<span class=\"_ _2\"></span>eases - - - - -3,3  -14,9  - - -18,2  Overboe<span class=\"_ _2\"></span>kingen - - - - -16,8  16,8  -42,9  42,9  0,0  Omrekeningsv<span class=\"_ _2\"></span>erschillen - 1,7  - - -0,2  -0,1  -0,1  -0,3  1,0  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 31 dece<span class=\"_ _2\"></span>mber 2022 -0,1  156,1  0,0  50,0  -16,8  -35,4  -39,4  -173,9  -59,5  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 1 januari <span class=\"_ _2\"></span>2023 -0,1  156,1  0,0  50,0  -16,8  -35,4  -39,4  -173,9  -59,5  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring - 39,3  - - -0,8  -1,6  -1,8  -1,1  34,0  Kasstromen, net<span class=\"_ _2\"></span>to 0,0  -17,1  - 20,0  20,7  - 37,9  -0,0  61,6  IFRS 16 nieuwe en <span class=\"_ _2\"></span>wijzigingen aan le<span class=\"_ _2\"></span>ases - - - - -1,7  -24,0  - - -25,7  Afschrijvi<span class=\"_ _2\"></span>ng op aanpassingen <span class=\"_ _2\"></span>door toewijzing  van de aank<span class=\"_ _2\"></span>oopprijs zoals to<span class=\"_ _2\"></span>egepast  door Picano<span class=\"_ _2\"></span>l Group - - - - - - - 0,4  0,4  Overboe<span class=\"_ _2\"></span>kingen - - - - -20,7  20,7  -39,3  39,3  0,0  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,0  -1,3  - - 0,2  0,2  0,1  0,1  -0,7  Netto kaspositi<span class=\"_ _2\"></span>e / (netto financi\u00eble <span class=\"_ _2\"></span>schuld)  per 31 december 20<span class=\"_ _2\"></span>23 -0,1  177,0  0,0  70,0  -19,1  -40,1  -42,4  -135,3  10,1 Financi\u00eble schu<span class=\"_ _2\"></span>lden op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar en op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Financi\u00eble schul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 40,1  35,4  Obligatie<span class=\"_ _2\"></span>s 58,8  58,0  Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 38,6  64,3  Kredieti<span class=\"_ _2\"></span>nstellingen 37,9  51,6  Totaal 175,3  209,3  Financi\u00eble schul<span class=\"_ _2\"></span>den op ten hoogst<span class=\"_ _2\"></span>e \u00e9\u00e9n jaar Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 19,1  16,8  Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv o<span class=\"_ _2\"></span>p meer dan \u00e9\u00e9n jaar d<span class=\"_ _2\"></span>ie binnen het<span class=\"_ _2\"></span> jaar vervalt 25,7  25,7  Kredieti<span class=\"_ _2\"></span>nstellingen 16,7  13,6  Totaal 61,4  56,2  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden op m\u00e9\u00e9<span class=\"_ _2\"></span>r dan \u00e9\u00e9n jaar en o<span class=\"_ _2\"></span>p ten hoogst<span class=\"_ _2\"></span>e \u00e9\u00e9n jaar 26<span class=\"ls0\"> </span>236,8  265,5  De groep heeft<span class=\"_ _2\"></span> de volgende uitstaande<span class=\"_ _2\"></span> leningen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _0\"></span>langlopende leningfacili<span class=\"_ _2\"></span>teit v<span class=\"_ _0\"></span>an T<span class=\"_ _0\"></span>-Power <span class=\"_ _0\"></span>bedraagt 64,3 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2023 </span></span>(31 december <span class=\"_ _2\"></span>2022: <span class=\"_ _2\"></span>90,1 miljoen <span class=\"_ _2\"></span>EUR). Zowel d<span class=\"_ _2\"></span>e acti<span class=\"_ _2\"></span>va als de aan<span class=\"_ _2\"></span>delen van T-Power <span class=\"_ _2\"></span>nv dienen als <span class=\"_ _31\"> </span>waarborg <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>lening<span class=\"_ _2\"></span>. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>langlopende <span class=\"_ _31\"> </span>kredietfaciliteit<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>omvat <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>minimum <span class=\"_ _31\"> </span>vereiste dekkingsgraad <span class=\"_ _56\"></span>(debt <span class=\"_ _26\"></span>service <span class=\"_ _56\"></span>cover) <span class=\"_ _26\"></span>covenant <span class=\"_ _26\"></span>(gebaseerd <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>schuldaflossing<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>beschikbare kasstroom <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>laatste <span class=\"_ _26\"></span>12 <span class=\"_ _26\"></span>maanden). <span class=\"_ _26\"></span>Op <span class=\"_ _26\"></span>31 <span class=\"_ _26\"></span>december <span class=\"_ _26\"></span>2023 <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>covenant <span class=\"_ _26\"></span>voldaan. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een <span class=\"_ _0\"></span>obligatie <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>58,8 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _0\"></span>uitgegeven <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>juli <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>15, <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>looptijd </span></span>van <span class=\"_ _1c\"></span>10 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(de <span class=\"_ _50\"></span>\u201c2025 <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>bligaties\u201d<span class=\"_ _2\"></span>) <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>coupon <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>3,375%. <span class=\"_ _50\"></span>Het <span class=\"_ _1c\"></span>resterende <span class=\"_ _50\"></span>bedrag van <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _1d\"> </span>waarde <span class=\"_ _1d\"> </span>aanpassingen, <span class=\"_ _1d\"> </span>ten <span class=\"_ _1d\"> </span>gevolge <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>aan<span class=\"_ _0\"></span>passingen dewelke <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group, <span class=\"_ _1c\"></span>bedraagt 0,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _0\"></span>EUR (toelichting 4 - Acquisi<span class=\"_ _2\"></span>ties en verk<span class=\"_ _2\"></span>open). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De  leas<span class=\"_ _2\"></span>eschulden,  in<span class=\"_ _2\"></span>  over<span class=\"_ _2\"></span>eenstemming <span class=\"_ _1e\"> </span>met  IFRS  1<span class=\"_ _2\"></span>6  <span class=\"ff4\">Leaseovereenkom<span class=\"_ _2\"></span>sten<span class=\"ff2\">,  b<span class=\"_ _2\"></span>edragen <span class=\"_ _1b\"> </span>59,1 </span></span></span></span>miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>(31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2022: <span class=\"_ _0\"></span>52,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR), waarv<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>40,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR is <span class=\"_ _1c\"></span>opgenomen in de <span class=\"_ _2\"></span>financi\u00eble schulden <span class=\"_ _26\"></span>op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar <span class=\"_ _26\"></span>en 19,1 miljoen <span class=\"_ _2\"></span>EUR in <span class=\"_ _2\"></span>schulden <span class=\"_ _2\"></span>op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar.<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>gewogen ge<span class=\"_ _2\"></span>middelde <span class=\"_ _2\"></span>rentevoet <span class=\"_ _2\"></span>toegepas<span class=\"_ _2\"></span>t op <span class=\"_ _2\"></span>leaseschulden <span class=\"_ _26\"></span>bedroeg 3,0<span class=\"_ _2\"></span>% in <span class=\"_ _26\"></span>2023 (2022: <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>,1%). <span class=\"_ _26\"></span>Zie toelichtin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>26 -<span class=\"_ _2\"></span> Finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _26\"></span>voor d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>contractuele <span class=\"_ _26\"></span>vervaldagen <span class=\"_ _2\"></span>van de leaseschulden, in<span class=\"_ _2\"></span>clusief in<span class=\"_ _2\"></span>terestbetalingen. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een <span class=\"_ _26\"></span>kredietfaciliteit <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>30,0 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR, <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>april <span class=\"_ _26\"></span>2022, <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>looptijd <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>7 <span class=\"_ _2\"></span>jaar. </span></span>Deze lening, met driemaand<span class=\"_ _2\"></span>elijkse kapitaalaflossingen<span class=\"_ _2\"></span>, heeft een v<span class=\"_ _0\"></span>aste interest<span class=\"_ _2\"></span>voet van 1,17% en b<span class=\"_ _2\"></span>evat geen <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>convenanten. <span class=\"_ _26\"></span>Het nog <span class=\"_ _26\"></span>openstaand sald<span class=\"_ _2\"></span>o van d<span class=\"_ _2\"></span>eze <span class=\"_ _2\"></span>lening <span class=\"_ _26\"></span>bedroeg 23,6 miljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 d<span class=\"_ _26\"></span>ecember <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>(31 <span class=\"_ _2\"></span>december <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>022: <span class=\"_ _26\"></span>27,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR), <span class=\"_ _2\"></span>waarvan <span class=\"_ _26\"></span>4,3 <span class=\"_ _26\"></span>miljoen EUR is opgenom<span class=\"_ _2\"></span>en in de financi\u00eble s<span class=\"_ _2\"></span>chulden op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een kredietfaciliteit van <span class=\"_ _0\"></span>30,0 m<span class=\"_ _0\"></span>iljoen EUR, opgenomen <span class=\"_ _0\"></span>in augustus <span class=\"_ _0\"></span>2022, met <span class=\"_ _0\"></span>een loo<span class=\"_ _0\"></span>ptijd van </span></span>5 <span class=\"_ _1c\"></span>jaar. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>lening, <span class=\"_ _1c\"></span>met <span class=\"_ _0\"></span>driemaandelijks <span class=\"_ _0\"></span>kapitaalaflossingen, <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vaste <span class=\"_ _1c\"></span>interestvoet <span class=\"_ _0\"></span>van 0,94%  en <span class=\"_ _1b\"> </span>bevat  geen  fin<span class=\"_ _2\"></span>anci\u00eble  c<span class=\"_ _2\"></span>onvenanten.  H<span class=\"_ _2\"></span>et  nog  opens<span class=\"_ _2\"></span>taand  saldo  van <span class=\"_ _1b\"> </span>deze  lening bedroeg <span class=\"_ _1e\"> </span>21,6 <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _1e\"> </span>per <span class=\"_ _1e\"> </span>31 <span class=\"_ _1b\"> </span>december <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>(31 <span class=\"_ _1e\"> </span>december <span class=\"_ _31\"> </span>2022: <span class=\"_ _1e\"> </span>28,3 <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _31\"> </span>EUR), waarvan 6,7 <span class=\"_ _2\"></span>miljoen EUR is opgeno<span class=\"_ _2\"></span>men in de financi<span class=\"_ _2\"></span>\u00eble schulden <span class=\"_ _2\"></span>op ten hoogste <span class=\"_ _2\"></span>\u00e9\u00e9n jaar. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _1c\"></span>Kerley <span class=\"_ _1c\"></span>Inc. <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>uitstaande <span class=\"_ _1c\"></span>lening <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>4,2 <span class=\"_ _50\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _50\"></span>(31 <span class=\"_ _50\"></span>december <span class=\"_ _1c\"></span>2022: </span></span>5,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _31\"> </span>EUR), <span class=\"_ _32\"></span>waarvan <span class=\"_ _32\"></span>0,9 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>is <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _32\"></span>schulden <span class=\"_ _32\"></span>op <span class=\"_ _31\"></span>ten hoogste <span class=\"_ _1d\"> </span>\u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar. <span class=\"_ _1d\"> </span>De <span class=\"_ _29\"> </span>lenin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>heeft <span class=\"_ _29\"> </span>een <span class=\"_ _1d\"> </span>looptijd <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>10 <span class=\"_ _29\"> </span>jaa<span class=\"_ _2\"></span>r <span class=\"_ _1d\"> </span>(2018<span class=\"_ _0\"></span>-2028) <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>vaste interestvoet <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>3,95%. <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>gefinancierde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Phoenix <span class=\"_ _50\"></span>hoofdkantoor <span class=\"_ _1c\"></span>(Arizona, <span class=\"_ _1c\"></span>Verenigde <span class=\"_ _50\"></span>Staten) dient als garanti<span class=\"_ _2\"></span>e voor de lenin<span class=\"_ _2\"></span>g. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Andere, <span class=\"_ _25\"></span>afzonderlijk <span class=\"_ _32\"></span>insignificant <span class=\"_ _25\"></span>uitstaande <span class=\"_ _32\"></span>leningen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>3,1 <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _25\"></span>EUR, </span></span>dewelke zijn <span class=\"_ _2\"></span>opgenomen in de finan<span class=\"_ _2\"></span>ci\u00eble schulden op t<span class=\"_ _2\"></span>en hoogste \u00e9\u00e9n jaar.<span class=\"_ _6d\"> </span>De <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>toegang <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>Belgisch <span class=\"_ _50\"></span>programma<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>handelspapier <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>2<span class=\"_ _0\"></span>00,0 miljoen EUR die z<span class=\"_ _2\"></span>owel in 2023 als in 20<span class=\"_ _2\"></span>22 niet werd gebru<span class=\"_ _2\"></span>ikt.  Per 31 <span class=\"_ _0\"></span>december 2023 heeft er <span class=\"_ _0\"></span>geen opname plaatsgevonden van <span class=\"_ _0\"></span>de vijfjarige toegezegde bilaterale kredietlijnen, <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>lopen <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juli <span class=\"_ _1c\"></span>2027. <span class=\"_ _1c\"></span>Het <span class=\"_ _1c\"></span>totaal <span class=\"_ _0\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>toegezegd<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>bilaterale <span class=\"_ _0\"></span>kredietlijnen bedraagt 250,0 <span class=\"_ _2\"></span>miljoen EUR (waar<span class=\"_ _2\"></span>van een deel <span class=\"_ _2\"></span>opgevraagd kan worden in<span class=\"_ _2\"></span> USD). Financi\u00eble schu<span class=\"_ _2\"></span>lden op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar en op ten <span class=\"_ _2\"></span>hoogste \u00e9\u00e9n jaar pe<span class=\"_ _2\"></span>r munteenheid  Analyse <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>ten <span class=\"_ _2\"></span>hoogste <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>en op <span class=\"_ _56\"></span>meer <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>per <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>unteenheid,<span class=\"_ _2\"></span> uitgedrukt in EUR (<span class=\"_ _2\"></span>2023<span class=\"ls2c\">):</span> (Miljoen EUR)<span class=\"fc8\"> </span>EUR USD Overige Totaal Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 10,7  6,1  2,3  19,1  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 38,4  0,9  3,1  42,4  Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 23,7  8,9  7,5  40,1  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9\u00e9n jaar 131,9  3,3  - 135,3  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 204,8  19,1  12,8  236,8  Percentage van t<span class=\"_ _2\"></span>otale financi\u00eble sch<span class=\"_ _2\"></span>ulden 86,5% 8,1% 5,4% 100%<span class=\"ls0\"> </span>Analyse <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>ten <span class=\"_ _2\"></span>hoogste <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>en op <span class=\"_ _56\"></span>meer <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>per <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>unteenheid,<span class=\"_ _2\"></span> uitgedrukt in EUR (<span class=\"_ _2\"></span>2022): (Miljoen EUR)<span class=\"fc8\"> </span>EUR USD Overige Totaal Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 10,1  4,8  1,9  16,8  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 38,4  0,9  0,0  39,4  Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 24,5  6,1  4,7  35,4  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9\u00e9n jaar 169,6  4,3  - 173,9  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 242,6  16,2  6,7  265,5  Percentage van t<span class=\"_ _2\"></span>otale financi\u00eble sch<span class=\"_ _2\"></span>ulden 91,4% 6,1% 2,5% 100%<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "22.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Financi\u00eble schu<span class=\"_ _2\"></span>lden </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Financi\u00ebl<span class=\"_ _2\"></span>e schulden op meer<span class=\"_ _2\"></span> dan \u00e9\u00e9n jaar 175,3  209,3  Financi\u00ebl<span class=\"_ _2\"></span>e schulden op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 61,4  56,2  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 236,8  265,5 Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>-177,0  -156,1  Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen<span class=\"_ _6d\"> </span>1<span class=\"_ _6d\"> </span>18<span class=\"ls0\"> </span>0,1  0,1 Langetermijni<span class=\"_ _2\"></span>nvesteringen<span class=\"_ _6d\"> </span>2<span class=\"_ _6d\"> </span>18<span class=\"ls0\"> </span>-70,0  -50,0  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld / (netto kasp<span class=\"_ _2\"></span>ositie) -10,1  59,5  1 Kortetermijnschulden bij <span class=\"_ _0\"></span>kredietinstelli<span class=\"_ _2\"></span>ngen zijn <span class=\"_ _0\"></span>flexibele leenfaciliteiten op <span class=\"_ _0\"></span>een zichtrekening bij <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>financi\u00eble instelling, <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>onmiddelli<span class=\"_ _2\"></span>jk opeisba<span class=\"_ _2\"></span>ar zijn. 2  <span class=\"ff6\">De <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>deposit<span class=\"_ _2\"></span>o\u2019s z<span class=\"_ _0\"></span>ijn vervangen door drie <span class=\"_ _0\"></span>lange termijn beleggingen (<span class=\"_ _0\"></span>60,0 <span class=\"_ _0\"></span>miljoen EUR met <span class=\"_ _0\"></span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _0\"></span>oktob<span class=\"_ _2\"></span>er <span class=\"_ _0\"></span>2025 en <span class=\"_ _0\"></span>10,0 <span class=\"_ _1c\"></span><span class=\"ff4\">miljoen </span></span>EUR met vervalda<span class=\"_ _2\"></span>tum december 2025<span class=\"_ _2\"></span>). Eind <span class=\"_ _32\"></span>december <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>bedroeg <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>netto <span class=\"_ _32\"></span>kaspositie <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>10,1 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>bevatte <span class=\"_ _32\"></span>een leaseschuld,  in<span class=\"_ _2\"></span>  overeens<span class=\"_ _2\"></span>temming <span class=\"_ _1e\"> </span>met  IFRS  1<span class=\"_ _2\"></span>6  <span class=\"ff4\">Leaseovereenko<span class=\"_ _2\"></span>msten<span class=\"ff2\">,  voor <span class=\"_ _1e\"> </span>een  bedrag <span class=\"_ _1b\"> </span>van  59,1 </span></span>miljoen <span class=\"_ _32\"></span>EUR. <span class=\"_ _31\"> </span>Exclusief <span class=\"_ _32\"></span>het <span class=\"_ _31\"> </span>effect <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>IFRS <span class=\"_ _32\"></span>16 <span class=\"_ _1e\"> </span><span class=\"ff4\">Leaseovereen<span class=\"_ _2\"></span>komsten<span class=\"ff2\">, <span class=\"_ _32\"></span>zou <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>kaspositie <span class=\"_ _31\"> </span>69,3 </span></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>bedragen <span class=\"_ _32\"></span>per <span class=\"_ _25\"></span>jaareinde <span class=\"_ _32\"></span>2023, <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>vergelijking <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>netto <span class=\"_ _32\"></span>finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _32\"></span>schuld <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>7,3 miljoen EUR op jaarein<span class=\"_ _2\"></span>de 2022.  De reconciliatie van wijzigingen in de netto financi\u00eble schulden komende van kasstromen en niet<span class=\"_ _0\"></span>-kas wijzigingen: Kortete<span class=\"_ _2\"></span>rmijnschulden bij kredieti<span class=\"_ _2\"></span>nstellingen<span class=\"_ _6d\"> </span>Geldmiddel<span class=\"_ _2\"></span>en en kasequival<span class=\"_ _2\"></span>enten<span class=\"_ _6d\"> </span>Kortete<span class=\"_ _2\"></span>rmijninvesteringen<span class=\"_ _6d\"> </span>Langetermijni<span class=\"_ _2\"></span>nvesteringen<span class=\"_ _6d\"> </span>Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar<span class=\"ls0\"> </span>Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9\u00e9n jaar<span class=\"_ _6d\"> </span>Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar<span class=\"_ _6d\"> </span>Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar<span class=\"_ _6d\"> </span>Totaal Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 1 januari <span class=\"_ _2\"></span>2022 -0,1  320,3  10,0  0,0  -17,0  -37,1  -194,4  -156,6  -74,8  Kasstromen, net<span class=\"_ _2\"></span>to -0,1  -123,7  -10,0  50,0  20,7  - 198,0  -60,0  74,9  Aankopen do<span class=\"_ _2\"></span>or bedrijfsco<span class=\"_ _2\"></span>mbinaties - -42,1  - - -0,1  -0,1  - - -42,3  IFRS 16 nieuwe en <span class=\"_ _2\"></span>wijzigingen aan l<span class=\"_ _2\"></span>eases - - - - -3,3  -14,9  - - -18,2  Overboe<span class=\"_ _2\"></span>kingen - - - - -16,8  16,8  -42,9  42,9  0,0  Omrekeningsv<span class=\"_ _2\"></span>erschillen - 1,7  - - -0,2  -0,1  -0,1  -0,3  1,0  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 31 dece<span class=\"_ _2\"></span>mber 2022 -0,1  156,1  0,0  50,0  -16,8  -35,4  -39,4  -173,9  -59,5  Netto financi\u00eble sch<span class=\"_ _2\"></span>uld per 1 januari <span class=\"_ _2\"></span>2023 -0,1  156,1  0,0  50,0  -16,8  -35,4  -39,4  -173,9  -59,5  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring - 39,3  - - -0,8  -1,6  -1,8  -1,1  34,0  Kasstromen, net<span class=\"_ _2\"></span>to 0,0  -17,1  - 20,0  20,7  - 37,9  -0,0  61,6  IFRS 16 nieuwe en <span class=\"_ _2\"></span>wijzigingen aan le<span class=\"_ _2\"></span>ases - - - - -1,7  -24,0  - - -25,7  Afschrijvi<span class=\"_ _2\"></span>ng op aanpassingen <span class=\"_ _2\"></span>door toewijzing  van de aank<span class=\"_ _2\"></span>oopprijs zoals to<span class=\"_ _2\"></span>egepast  door Picano<span class=\"_ _2\"></span>l Group - - - - - - - 0,4  0,4  Overboe<span class=\"_ _2\"></span>kingen - - - - -20,7  20,7  -39,3  39,3  0,0  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,0  -1,3  - - 0,2  0,2  0,1  0,1  -0,7  Netto kaspositi<span class=\"_ _2\"></span>e / (netto financi\u00eble <span class=\"_ _2\"></span>schuld)  per 31 december 20<span class=\"_ _2\"></span>23 -0,1  177,0  0,0  70,0  -19,1  -40,1  -42,4  -135,3  10,1 Financi\u00eble schu<span class=\"_ _2\"></span>lden op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar en op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Financi\u00eble schul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 40,1  35,4  Obligatie<span class=\"_ _2\"></span>s 58,8  58,0  Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 38,6  64,3  Kredieti<span class=\"_ _2\"></span>nstellingen 37,9  51,6  Totaal 175,3  209,3  Financi\u00eble schul<span class=\"_ _2\"></span>den op ten hoogst<span class=\"_ _2\"></span>e \u00e9\u00e9n jaar Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 19,1  16,8  Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv o<span class=\"_ _2\"></span>p meer dan \u00e9\u00e9n jaar d<span class=\"_ _2\"></span>ie binnen het<span class=\"_ _2\"></span> jaar vervalt 25,7  25,7  Kredieti<span class=\"_ _2\"></span>nstellingen 16,7  13,6  Totaal 61,4  56,2  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden op m\u00e9\u00e9<span class=\"_ _2\"></span>r dan \u00e9\u00e9n jaar en o<span class=\"_ _2\"></span>p ten hoogst<span class=\"_ _2\"></span>e \u00e9\u00e9n jaar 26<span class=\"ls0\"> </span>236,8  265,5  De groep heeft<span class=\"_ _2\"></span> de volgende uitstaande<span class=\"_ _2\"></span> leningen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _0\"></span>langlopende leningfacili<span class=\"_ _2\"></span>teit v<span class=\"_ _0\"></span>an T<span class=\"_ _0\"></span>-Power <span class=\"_ _0\"></span>bedraagt 64,3 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2023 </span></span>(31 december <span class=\"_ _2\"></span>2022: <span class=\"_ _2\"></span>90,1 miljoen <span class=\"_ _2\"></span>EUR). Zowel d<span class=\"_ _2\"></span>e acti<span class=\"_ _2\"></span>va als de aan<span class=\"_ _2\"></span>delen van T-Power <span class=\"_ _2\"></span>nv dienen als <span class=\"_ _31\"> </span>waarborg <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>lening<span class=\"_ _2\"></span>. <span class=\"_ _31\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _31\"> </span>langlopende <span class=\"_ _31\"> </span>kredietfaciliteit<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>omvat <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>minimum <span class=\"_ _31\"> </span>vereiste dekkingsgraad <span class=\"_ _56\"></span>(debt <span class=\"_ _26\"></span>service <span class=\"_ _56\"></span>cover) <span class=\"_ _26\"></span>covenant <span class=\"_ _26\"></span>(gebaseerd <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>schuldaflossing<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>beschikbare kasstroom <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>laatste <span class=\"_ _26\"></span>12 <span class=\"_ _26\"></span>maanden). <span class=\"_ _26\"></span>Op <span class=\"_ _26\"></span>31 <span class=\"_ _26\"></span>december <span class=\"_ _26\"></span>2023 <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>deze <span class=\"_ _26\"></span>covenant <span class=\"_ _26\"></span>voldaan. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een <span class=\"_ _0\"></span>obligatie <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>bedrag <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>58,8 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _0\"></span>uitgegeven <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>juli <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>15, <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>looptijd </span></span>van <span class=\"_ _1c\"></span>10 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(de <span class=\"_ _50\"></span>\u201c2025 <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>bligaties\u201d<span class=\"_ _2\"></span>) <span class=\"_ _50\"></span>met <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>coupon <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>3,375%. <span class=\"_ _50\"></span>Het <span class=\"_ _1c\"></span>resterende <span class=\"_ _50\"></span>bedrag van <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _1d\"> </span>waarde <span class=\"_ _1d\"> </span>aanpassingen, <span class=\"_ _1d\"> </span>ten <span class=\"_ _1d\"> </span>gevolge <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>aan<span class=\"_ _0\"></span>passingen dewelke <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>erkend <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group, <span class=\"_ _1c\"></span>bedraagt 0,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _0\"></span>EUR (toelichting 4 - Acquisi<span class=\"_ _2\"></span>ties en verk<span class=\"_ _2\"></span>open). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De  leas<span class=\"_ _2\"></span>eschulden,  in<span class=\"_ _2\"></span>  over<span class=\"_ _2\"></span>eenstemming <span class=\"_ _1e\"> </span>met  IFRS  1<span class=\"_ _2\"></span>6  <span class=\"ff4\">Leaseovereenkom<span class=\"_ _2\"></span>sten<span class=\"ff2\">,  b<span class=\"_ _2\"></span>edragen <span class=\"_ _1b\"> </span>59,1 </span></span></span></span>miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _1c\"></span>(31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2022: <span class=\"_ _0\"></span>52,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR), waarv<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>40,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR is <span class=\"_ _1c\"></span>opgenomen in de <span class=\"_ _2\"></span>financi\u00eble schulden <span class=\"_ _26\"></span>op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar <span class=\"_ _26\"></span>en 19,1 miljoen <span class=\"_ _2\"></span>EUR in <span class=\"_ _2\"></span>schulden <span class=\"_ _2\"></span>op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar.<span class=\"_ _2\"></span> De <span class=\"_ _26\"></span>gewogen ge<span class=\"_ _2\"></span>middelde <span class=\"_ _2\"></span>rentevoet <span class=\"_ _2\"></span>toegepas<span class=\"_ _2\"></span>t op <span class=\"_ _2\"></span>leaseschulden <span class=\"_ _26\"></span>bedroeg 3,0<span class=\"_ _2\"></span>% in <span class=\"_ _26\"></span>2023 (2022: <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>,1%). <span class=\"_ _26\"></span>Zie toelichtin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>26 -<span class=\"_ _2\"></span> Finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _26\"></span>voor d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>contractuele <span class=\"_ _26\"></span>vervaldagen <span class=\"_ _2\"></span>van de leaseschulden, in<span class=\"_ _2\"></span>clusief in<span class=\"_ _2\"></span>terestbetalingen. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een <span class=\"_ _26\"></span>kredietfaciliteit <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>30,0 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR, <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>april <span class=\"_ _26\"></span>2022, <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>looptijd <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>7 <span class=\"_ _2\"></span>jaar. </span></span>Deze lening, met driemaand<span class=\"_ _2\"></span>elijkse kapitaalaflossingen<span class=\"_ _2\"></span>, heeft een v<span class=\"_ _0\"></span>aste interest<span class=\"_ _2\"></span>voet van 1,17% en b<span class=\"_ _2\"></span>evat geen <span class=\"_ _26\"></span>financi\u00eble <span class=\"_ _2\"></span>convenanten. <span class=\"_ _26\"></span>Het nog <span class=\"_ _26\"></span>openstaand sald<span class=\"_ _2\"></span>o van d<span class=\"_ _2\"></span>eze <span class=\"_ _2\"></span>lening <span class=\"_ _26\"></span>bedroeg 23,6 miljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 d<span class=\"_ _26\"></span>ecember <span class=\"_ _26\"></span>2<span class=\"_ _0\"></span>023 <span class=\"_ _26\"></span>(31 <span class=\"_ _2\"></span>december <span class=\"_ _56\"></span>2<span class=\"_ _0\"></span>022: <span class=\"_ _26\"></span>27,9 <span class=\"_ _26\"></span>miljoen <span class=\"_ _26\"></span>EUR), <span class=\"_ _2\"></span>waarvan <span class=\"_ _26\"></span>4,3 <span class=\"_ _26\"></span>miljoen EUR is opgenom<span class=\"_ _2\"></span>en in de financi\u00eble s<span class=\"_ _2\"></span>chulden op ten h<span class=\"_ _2\"></span>oogste \u00e9\u00e9n jaar. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Een kredietfaciliteit van <span class=\"_ _0\"></span>30,0 m<span class=\"_ _0\"></span>iljoen EUR, opgenomen <span class=\"_ _0\"></span>in augustus <span class=\"_ _0\"></span>2022, met <span class=\"_ _0\"></span>een loo<span class=\"_ _0\"></span>ptijd van </span></span>5 <span class=\"_ _1c\"></span>jaar. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>lening, <span class=\"_ _1c\"></span>met <span class=\"_ _0\"></span>driemaandelijks <span class=\"_ _0\"></span>kapitaalaflossingen, <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vaste <span class=\"_ _1c\"></span>interestvoet <span class=\"_ _0\"></span>van 0,94%  en <span class=\"_ _1b\"> </span>bevat  geen  fin<span class=\"_ _2\"></span>anci\u00eble  c<span class=\"_ _2\"></span>onvenanten.  H<span class=\"_ _2\"></span>et  nog  opens<span class=\"_ _2\"></span>taand  saldo  van <span class=\"_ _1b\"> </span>deze  lening bedroeg <span class=\"_ _1e\"> </span>21,6 <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _1e\"> </span>per <span class=\"_ _1e\"> </span>31 <span class=\"_ _1b\"> </span>december <span class=\"_ _31\"> </span>2023 <span class=\"_ _1e\"> </span>(31 <span class=\"_ _1e\"> </span>december <span class=\"_ _31\"> </span>2022: <span class=\"_ _1e\"> </span>28,3 <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _31\"> </span>EUR), waarvan 6,7 <span class=\"_ _2\"></span>miljoen EUR is opgeno<span class=\"_ _2\"></span>men in de financi<span class=\"_ _2\"></span>\u00eble schulden <span class=\"_ _2\"></span>op ten hoogste <span class=\"_ _2\"></span>\u00e9\u00e9n jaar. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _1c\"></span>Kerley <span class=\"_ _1c\"></span>Inc. <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>uitstaande <span class=\"_ _1c\"></span>lening <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>4,2 <span class=\"_ _50\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _50\"></span>(31 <span class=\"_ _50\"></span>december <span class=\"_ _1c\"></span>2022: </span></span>5,3 <span class=\"_ _32\"></span>miljoen <span class=\"_ _31\"> </span>EUR), <span class=\"_ _32\"></span>waarvan <span class=\"_ _32\"></span>0,9 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _31\"> </span>is <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _32\"></span>schulden <span class=\"_ _32\"></span>op <span class=\"_ _31\"></span>ten hoogste <span class=\"_ _1d\"> </span>\u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar. <span class=\"_ _1d\"> </span>De <span class=\"_ _29\"> </span>lenin<span class=\"_ _2\"></span>g <span class=\"_ _1d\"> </span>heeft <span class=\"_ _29\"> </span>een <span class=\"_ _1d\"> </span>looptijd <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>10 <span class=\"_ _29\"> </span>jaa<span class=\"_ _2\"></span>r <span class=\"_ _1d\"> </span>(2018<span class=\"_ _0\"></span>-2028) <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>vaste interestvoet <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>3,95%. <span class=\"_ _50\"></span>Het <span class=\"_ _50\"></span>gefinancierde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>Phoenix <span class=\"_ _50\"></span>hoofdkantoor <span class=\"_ _1c\"></span>(Arizona, <span class=\"_ _1c\"></span>Verenigde <span class=\"_ _50\"></span>Staten) dient als garanti<span class=\"_ _2\"></span>e voor de lenin<span class=\"_ _2\"></span>g. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Andere, <span class=\"_ _25\"></span>afzonderlijk <span class=\"_ _32\"></span>insignificant <span class=\"_ _25\"></span>uitstaande <span class=\"_ _32\"></span>leningen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>bedrag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>3,1 <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _25\"></span>EUR, </span></span>dewelke zijn <span class=\"_ _2\"></span>opgenomen in de finan<span class=\"_ _2\"></span>ci\u00eble schulden op t<span class=\"_ _2\"></span>en hoogste \u00e9\u00e9n jaar.<span class=\"_ _6d\"> </span>De <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>heeft <span class=\"_ _1c\"></span>toegang <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>Belgisch <span class=\"_ _50\"></span>programma<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>handelspapier <span class=\"_ _0\"></span>voor <span class=\"_ _50\"></span>een <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>2<span class=\"_ _0\"></span>00,0 miljoen EUR die z<span class=\"_ _2\"></span>owel in 2023 als in 20<span class=\"_ _2\"></span>22 niet werd gebru<span class=\"_ _2\"></span>ikt.  Per 31 <span class=\"_ _0\"></span>december 2023 heeft er <span class=\"_ _0\"></span>geen opname plaatsgevonden van <span class=\"_ _0\"></span>de vijfjarige toegezegde bilaterale kredietlijnen, <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>lopen <span class=\"_ _1c\"></span>tot <span class=\"_ _1c\"></span>juli <span class=\"_ _1c\"></span>2027. <span class=\"_ _1c\"></span>Het <span class=\"_ _1c\"></span>totaal <span class=\"_ _0\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>toegezegd<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>bilaterale <span class=\"_ _0\"></span>kredietlijnen bedraagt 250,0 <span class=\"_ _2\"></span>miljoen EUR (waar<span class=\"_ _2\"></span>van een deel <span class=\"_ _2\"></span>opgevraagd kan worden in<span class=\"_ _2\"></span> USD). Financi\u00eble schu<span class=\"_ _2\"></span>lden op meer dan<span class=\"_ _2\"></span> \u00e9\u00e9n jaar en op ten <span class=\"_ _2\"></span>hoogste \u00e9\u00e9n jaar pe<span class=\"_ _2\"></span>r munteenheid  Analyse <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>ten <span class=\"_ _2\"></span>hoogste <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>en op <span class=\"_ _56\"></span>meer <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>per <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>unteenheid,<span class=\"_ _2\"></span> uitgedrukt in EUR (<span class=\"_ _2\"></span>2023<span class=\"ls2c\">):</span> (Miljoen EUR)<span class=\"fc8\"> </span>EUR USD Overige Totaal Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 10,7  6,1  2,3  19,1  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 38,4  0,9  3,1  42,4  Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 23,7  8,9  7,5  40,1  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9\u00e9n jaar 131,9  3,3  - 135,3  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 204,8  19,1  12,8  236,8  Percentage van t<span class=\"_ _2\"></span>otale financi\u00eble sch<span class=\"_ _2\"></span>ulden 86,5% 8,1% 5,4% 100%<span class=\"ls0\"> </span>Analyse <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>financi\u00eble <span class=\"_ _26\"></span>schuld<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>ten <span class=\"_ _2\"></span>hoogste <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>en op <span class=\"_ _56\"></span>meer <span class=\"_ _26\"></span>dan <span class=\"_ _2\"></span>\u00e9\u00e9n <span class=\"_ _26\"></span>jaar <span class=\"_ _26\"></span>per <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>unteenheid,<span class=\"_ _2\"></span> uitgedrukt in EUR (<span class=\"_ _2\"></span>2022): (Miljoen EUR)<span class=\"fc8\"> </span>EUR USD Overige Totaal Leaseschul<span class=\"_ _2\"></span>den op ten hoogste \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 10,1  4,8  1,9  16,8  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 38,4  0,9  0,0  39,4  Leaseschul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 24,5  6,1  4,7  35,4  Overige f<span class=\"_ _2\"></span>inanci\u00eble schulde<span class=\"_ _2\"></span>n op meer dan \u00e9\u00e9n jaar 169,6  4,3  - 173,9  Totaal financi<span class=\"_ _2\"></span>\u00eble schulden 242,6  16,2  6,7  265,5  Percentage van t<span class=\"_ _2\"></span>otale financi\u00eble sch<span class=\"_ _2\"></span>ulden 91,4% 6,1% 2,5% 100%<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "23.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Personeelsbeloni<span class=\"_ _2\"></span>ngen </span></span>De  voorziening<span class=\"_ _2\"></span>en  voor  personeel<span class=\"_ _2\"></span>sbeloningen  w<span class=\"_ _2\"></span>erden  als  volgt <span class=\"_ _1b\"> </span>opgenomen  in<span class=\"_ _2\"></span>  de  balans  per <span class=\"_ _1b\"> </span>31 december: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Voorzie<span class=\"_ _2\"></span>ning voor brugpensioe<span class=\"_ _2\"></span>nen<span class=\"_ _6d\"> </span>Pensioenpl<span class=\"_ _2\"></span>annen met een te b<span class=\"_ _2\"></span>ereiken doel<span class=\"_ _6d\"> </span>Overige pe<span class=\"_ _2\"></span>rsoneels<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beloningen<span class=\"_ _6d\"> </span>Totaal Voorzie<span class=\"_ _2\"></span>ning voor brugpensioe<span class=\"_ _2\"></span>nen<span class=\"_ _6d\"> </span>Pensioenpl<span class=\"_ _2\"></span>annen met een te b<span class=\"_ _2\"></span>ereiken doel<span class=\"_ _6d\"> </span>Overige personeels<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beloningen<span class=\"_ _6d\"> </span>Totaal Op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 0,9  35,9  8,2  45,0  0,5  33,6  6,0  40,1  Op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 0,4  - 0,4  0,8  0,3  - 0,4  0,7  Totaal 1,3  35,9  8,6  45,8  0,8  33,6  6,4  40,8  2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fs0 fc8\"> </span>Voorziening vo<span class=\"_ _2\"></span>or brugpensioe<span class=\"_ _2\"></span>nen Pensioenpl<span class=\"_ _2\"></span>annen met een te<span class=\"_ _2\"></span> bereik<span class=\"_ _2\"></span>en doel Overige personee<span class=\"_ _2\"></span>lsbeloningen Totaal Saldo op 1 januari<span class=\"_ _2\"></span> 2023 0,8  33,6  6,4  40,8  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring (toelichting 4) 0,9  0,3  2,4  3,6  Toevoeging van v<span class=\"_ _2\"></span>oorzieningen 0,4  3,9  0,9  5,2  Aanwending van vo<span class=\"_ _2\"></span>orzieningen -0,2  -1,3  -0,8  -2,4  Terugname van voo<span class=\"_ _2\"></span>rzieningen -0,4  -0,7  -0,1  -1,3  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,1  0,0  -0,0  -0,1  Saldo op 31 dece<span class=\"_ _2\"></span>mber 2023 1,3  35,9  8,6  45,8  De <span class=\"ff3\">voorzieningen <span class=\"_ _2\"></span>voor overige person<span class=\"_ _2\"></span>eelsbeloningen <span class=\"_ _2\"></span>omvatten de anci\u00ebnnitei<span class=\"_ _2\"></span>tvoordelen (\u201cnati<span class=\"_ _2\"></span>onale </span>orde van verdienst<span class=\"_ _2\"></span>e (m\u00e9dailles d\u2019honneur d<span class=\"_ _2\"></span>u travail)\u201d, premi<span class=\"_ _2\"></span>es voor jubilea,\u2026).<span class=\"ff2\"> </span>Een algemene bes<span class=\"_ _2\"></span>chrijving van het t<span class=\"_ _2\"></span>ype plan Vergoedingen na ui<span class=\"_ _2\"></span>tdiensttreding Deze <span class=\"_ _2\"></span>verplichtingen <span class=\"_ _26\"></span>wo<span class=\"_ _0\"></span>rde<span class=\"_ _2\"></span>n geboek<span class=\"_ _2\"></span>t om <span class=\"_ _26\"></span>de vergoedin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>na u<span class=\"_ _2\"></span>itdiensttreding <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>dekke<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zij d<span class=\"_ _2\"></span>ekken de <span class=\"_ _1f\"> </span>pensioenplannen <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>andere <span class=\"_ _1f\"> </span>voordelen, <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>overeenste<span class=\"_ _2\"></span>mming <span class=\"_ _29\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>lokale <span class=\"_ _1f\"> </span>praktijken <span class=\"_ _29\"> </span>en voorwaarden, <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>gebruik <span class=\"_ _29\"> </span>makend <span class=\"_ _1f\"> </span>van <span class=\"_ _29\"> </span>een <span class=\"_ _1f\"> </span>actuari\u00eble <span class=\"_ _1f\"> </span>berekenin<span class=\"_ _2\"></span>g <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>financiering <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de verzekerings<span class=\"_ _2\"></span>maatschappijen <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>andere <span class=\"_ _27\"> </span>pensioenpl<span class=\"_ _2\"></span>annen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>rekening<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>neemt. <span class=\"_ _20\"> </span>De <span class=\"_ _27\"> </span>belangrijkste pensioenplannen be<span class=\"_ _2\"></span>vinden zich in Belgi\u00eb,<span class=\"_ _2\"></span> Nederland, <span class=\"_ _2\"></span>Groot-Brittanni\u00eb en Duitsla<span class=\"_ _2\"></span>nd. Va<span class=\"ls0\">ste bijdrage pensio<span class=\"_ _2\"></span>enplannen </span>De <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span>nen <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>plannen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>dewelke <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>onderneming <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ooraf <span class=\"_ _1c\"></span>vastgestelde<span class=\"_ _2\"></span> bijdragen stort<span class=\"_ _2\"></span> in een juri<span class=\"_ _2\"></span>dische vennootschap<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>f een <span class=\"_ _2\"></span>afzonderlijk fonds,<span class=\"_ _2\"></span> in overe<span class=\"_ _2\"></span>enstemming <span class=\"_ _2\"></span>met de bepalingen <span class=\"_ _26\"></span>van h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>plan. <span class=\"_ _26\"></span>De wettelij<span class=\"_ _2\"></span>ke <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _2\"></span>feitelijke <span class=\"_ _26\"></span>verplichting <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep is <span class=\"_ _26\"></span>bep<span class=\"_ _2\"></span>erkt t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gestorte<span class=\"_ _2\"></span> bijdragen. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e bijd<span class=\"_ _2\"></span>ragen w<span class=\"_ _2\"></span>orden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>als k<span class=\"_ _2\"></span>osten <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng op <span class=\"_ _26\"></span>het ogenblik <span class=\"_ _26\"></span>dat ze <span class=\"_ _1c\"></span>zich <span class=\"_ _1c\"></span>voordoen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Personeelskosten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>hiermee <span class=\"_ _1c\"></span>verbonden voordelen. Pensioenplannen <span class=\"_ _2\"></span>met een te ber<span class=\"_ _2\"></span>eiken doel De pensio<span class=\"_ _2\"></span>enplannen <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een t<span class=\"_ _2\"></span>e bereik<span class=\"_ _2\"></span>en doel d<span class=\"_ _26\"></span>ek<span class=\"_ _0\"></span>ken <span class=\"_ _2\"></span>de ve<span class=\"_ _2\"></span>rgoedingen <span class=\"_ _2\"></span>gebaseerd<span class=\"_ _2\"></span> op <span class=\"_ _2\"></span>het loon<span class=\"_ _2\"></span> en h<span class=\"_ _2\"></span>et aantal <span class=\"_ _2a\"> </span>jaren <span class=\"_ _2a\"> </span>dienst. <span class=\"_ _37\"> </span>D<span class=\"_ _0\"></span>eze <span class=\"_ _2a\"> </span>plannen <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _2a\"> </span>ext<span class=\"_ _2\"></span>ern <span class=\"_ _2a\"> </span>gefinancierd <span class=\"_ _2a\"> </span>do<span class=\"_ _2\"></span>or <span class=\"_ _2a\"> </span>pensioenfondsen <span class=\"_ _37\"> </span>of verzekerings<span class=\"_ _2\"></span>maatschappijen. <span class=\"_ _2a\"> </span>Onafhankelijk<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>actuarissen <span class=\"_ _2a\"> </span>voeren <span class=\"_ _2a\"> </span>op <span class=\"_ _2a\"> </span>jaarba<span class=\"_ _2\"></span>sis <span class=\"_ _30\"> </span>een <span class=\"_ _2a\"> </span>actuari\u00eble waardering uit voor d<span class=\"_ _2\"></span>e voornaamst<span class=\"_ _2\"></span>e pensioenplannen<span class=\"_ _2\"></span>.<span class=\"_ _6d\"> </span>De pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel in Belgi\u00eb <span class=\"_ _0\"></span>zijn allemaal eindsalaris pensioenplannen en keren <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>aangesloten<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>uit <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>orm <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>gegarande<span class=\"_ _2\"></span>erd <span class=\"_ _25\"></span>pensioenkapitaal (betaalbaar <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>\u00e9\u00e9nmalig<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>kapitaal <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1c\"></span>levenslang<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>rente).<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>plannen <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gedekt <span class=\"_ _1c\"></span>door een <span class=\"_ _32\"></span>beheerd <span class=\"_ _25\"></span>pensioenfonds <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>groepsverzeke<span class=\"_ _2\"></span>ringscontracten. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>toegekende <span class=\"_ _25\"></span>voordelen <span class=\"_ _32\"></span>zijn afhankelijk  van  het <span class=\"_ _33\"> </span>aantal  jaren <span class=\"_ _33\"> </span>dienst  en <span class=\"_ _4f\"> </span>van <span class=\"_ _33\"> </span>het  gemiddeld  salaris <span class=\"_ _33\"> </span>in  de  laatste <span class=\"_ _33\"> </span>3  jaar  v<span class=\"_ _0\"></span>\u00f3\u00f3r pensionering, of he<span class=\"_ _2\"></span>t gemidd<span class=\"_ _2\"></span>eld salaris van de beste 3 <span class=\"_ _2\"></span>opeenvolgende jaren,<span class=\"_ _2\"></span> indien deze hog<span class=\"_ _2\"></span>er is. De <span class=\"_ _1c\"></span>vaste <span class=\"_ _0\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplannen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>Belgi\u00eb <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>wettelijk <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erplicht <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inimumrentab<span class=\"_ _2\"></span>iliteit <span class=\"_ _0\"></span>te garanderen <span class=\"_ _25\"></span>(de <span class=\"_ _25\"></span>wettelijke <span class=\"_ _25\"></span>minimumrentabiliteit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>1,75% <span class=\"_ _32\"></span>vanaf <span class=\"_ _25\"></span>1 <span class=\"_ _32\"></span>januari <span class=\"_ _25\"></span>2016, <span class=\"_ _25\"></span>terwijl <span class=\"_ _32\"></span>deze<span class=\"_ _2\"></span> voordien <span class=\"_ _55\"> </span>voor <span class=\"_ _24\"> </span>werkgeversbijdrag<span class=\"_ _2\"></span>en <span class=\"_ _55\"> </span>3<span class=\"_ _0\"></span>,25% <span class=\"_ _55\"> </span>bedroeg). <span class=\"_ _24\"> </span>In <span class=\"_ _24\"> </span>de <span class=\"_ _55\"> </span>mat<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>dat <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>wettelijke<span class=\"_ _2\"></span> rentabiliteitsgaran<span class=\"_ _2\"></span>tie <span class=\"_ _26\"></span>voldoende <span class=\"_ _2\"></span>afgedekt <span class=\"_ _26\"></span>is, h<span class=\"_ _26\"></span>eeft de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>verdere <span class=\"_ _26\"></span>betalingsverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>buiten<span class=\"_ _2\"></span> de <span class=\"_ _0\"></span>pensioenbijdragen die <span class=\"_ _1c\"></span>in de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening worden <span class=\"_ _0\"></span>opgenomen o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het m<span class=\"_ _0\"></span>oment <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de gerelateerde <span class=\"_ _1e\"> </span>dienst <span class=\"_ _1e\"> </span>is <span class=\"_ _1e\"> </span>geleverd. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>vas<span class=\"_ _0\"></span>te <span class=\"_ _1e\"> </span>bijdrage <span class=\"_ _1e\"> </span>pensioenplannen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>Belgi\u00eb <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>oeten <span class=\"_ _1e\"> </span>behandeld worden <span class=\"_ _32\"></span>als <span class=\"_ _31\"> </span>pensioenplannen <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>te <span class=\"_ _32\"></span>bereiken <span class=\"_ _31\"></span>doel <span class=\"_ _32\"></span>volgens <span class=\"_ _32\"></span>IAS <span class=\"_ _31\"> </span>19 <span class=\"_ _32\"></span>aangezien <span class=\"_ _32\"></span>ze <span class=\"_ _31\"> </span>niet <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>alle criteria <span class=\"_ _1c\"></span>voldoen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>defin<span class=\"_ _2\"></span>itie <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplannen <span class=\"_ _0\"></span>onder <span class=\"_ _50\"></span>IFRS. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>volgt <span class=\"_ _1c\"></span>de voorgeschreven meth<span class=\"_ _2\"></span>odologie voor de verwerking van pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel in<span class=\"_ _2\"></span> lijn <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>onder <span class=\"_ _0\"></span>meer <span class=\"_ _1c\"></span>IAS <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>\u00a757.(a), <span class=\"_ _0\"></span>namelijk <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u201cprojected <span class=\"_ _0\"></span>unit <span class=\"_ _0\"></span>credit\u201d <span class=\"_ _0\"></span>methode, <span class=\"_ _0\"></span>zonder <span class=\"_ _0\"></span>toevoeging van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>verwachte <span class=\"_ _25\"></span>toekomstige <span class=\"_ _32\"></span>bijdragen. <span class=\"_ _32\"></span>Het <span class=\"_ _25\"></span>verschil <span class=\"_ _32\"></span>tussen <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>pensioenverplichting <span class=\"_ _25\"></span>en <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>re\u00eble waarde van de fondsbel<span class=\"_ _26\"></span>eggingen (IAS 19 \u00a757.(a) (iii)) wordt<span class=\"_ _2\"></span> opgenomen in de<span class=\"_ _2\"></span> balans. De <span class=\"_ _26\"></span>fondsbeleggingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vaste <span class=\"_ _26\"></span>bijdrage <span class=\"_ _26\"></span>pensioenplannen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>Belgi\u00eb <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>Belgische pensioenfonds <span class=\"_ _32\"></span>\u201cOFP <span class=\"_ _31\"></span>Pensioenfonds\u201d <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>extern <span class=\"_ _32\"></span>verzekerd <span class=\"_ _31\"> </span>via <span class=\"_ _31\"> </span>verzekeringsc<span class=\"_ _2\"></span>ontracten. <span class=\"_ _32\"></span>Voor <span class=\"_ _31\"> </span>de plannen <span class=\"_ _29\"> </span>gefinancierd <span class=\"_ _1d\"> </span>via <span class=\"_ _29\"> </span>verzekeringscontracten <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _29\"> </span>er <span class=\"_ _29\"> </span>verschillende <span class=\"_ _29\"> </span>rendementen <span class=\"_ _1d\"> </span>op <span class=\"_ _1f\"> </span>de<span class=\"_ _2\"></span> reserves en op <span class=\"_ _0\"></span>de premies, afhankelijk van het nive<span class=\"_ _0\"></span>au bereikt op specifieke data, gegarandeerd door de verzekerings<span class=\"_ _2\"></span>maatschapp<span class=\"_ _2\"></span>ijen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor de bijdragen b<span class=\"_ _2\"></span>etaald tot 01/01<span class=\"_ _2\"></span>/2003 bedraagt he<span class=\"_ _2\"></span>t gegarandeerd rend<span class=\"_ _2\"></span>ement 4,75%; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/01/2003 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/01/2013 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 3,25%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/01/2013 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/04/2015 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 1,75%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/04/2015 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/10/2015 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 0,75%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/10/2015 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/10/2016 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,50%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/10/2016 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/01/2020 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,10%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/01/2020 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/01/2024 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,00%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor de bijdragen b<span class=\"_ _2\"></span>etaald vanaf 01<span class=\"_ _2\"></span>/01/2024 bedraag<span class=\"_ _2\"></span>t het gegarandeerd r<span class=\"_ _2\"></span>endement 1,<span class=\"_ _2\"></span>80%. </span></span>De pensioenplannen in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb en in <span class=\"_ _2\"></span>Duitsland zijn eind<span class=\"_ _2\"></span>salaris pensioenplann<span class=\"_ _2\"></span>en en voorzien een levenslang gegar<span class=\"_ _2\"></span>andeerd pensi<span class=\"_ _2\"></span>oen.  Het <span class=\"_ _50\"></span>plan <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Groot-Brittanni\u00eb <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>gedekt <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>beheerd <span class=\"_ _50\"></span>pensioenfonds <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>plan <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>uitsland <span class=\"_ _50\"></span>is gedekt door vo<span class=\"_ _2\"></span>orzieningen opgeno<span class=\"_ _2\"></span>men in de gecons<span class=\"_ _2\"></span>olideerde balans. Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>p<span class=\"_ _2\"></span>ensioenplannen <span class=\"_ _33\"> </span>in <span class=\"_ _29\"> </span>Groot-Brittanni\u00eb<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _1d\"> </span>Belgi\u00eb, <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>ged<span class=\"_ _2\"></span>ekt <span class=\"_ _1d\"> </span>zijn <span class=\"_ _1d\"> </span>door <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>beheerd pensioenfonds, <span class=\"_ _2a\"> </span>moet <span class=\"_ _2a\"> </span>de <span class=\"_ _30\"> </span>raad <span class=\"_ _30\"> </span>van <span class=\"_ _30\"> </span>bestuur, <span class=\"_ _2a\"> </span>volgens <span class=\"_ _2a\"> </span>het <span class=\"_ _30\"> </span>pensioenreglement, <span class=\"_ _2a\"> </span>bestaan <span class=\"_ _30\"> </span>uit vertegenwoordig<span class=\"_ _2\"></span>ers <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>nderneming <span class=\"_ _1e\"> </span>en  aanges<span class=\"_ _2\"></span>lotenen <span class=\"_ _1b\"> </span>in <span class=\"_ _1e\"> </span>het  plan. <span class=\"_ _1e\"> </span>De  r<span class=\"_ _2\"></span>aad  van<span class=\"_ _2\"></span>  bestuur <span class=\"_ _1e\"> </span>is verantwoordelijk v<span class=\"_ _2\"></span>oor het beheer <span class=\"_ _2\"></span>van deze plannen.<span class=\"_ _6d\"> </span>De <span class=\"_ _1e\"> </span>groep<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>is <span class=\"_ _31\"> </span>blootgesteld <span class=\"_ _32\"></span>aan <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>aantal <span class=\"_ _1e\"> </span>risico\u2019s <span class=\"_ _32\"></span>verbonden <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>pensioenplan<span class=\"_ _2\"></span>nen <span class=\"_ _31\"> </span>met <span class=\"_ _31\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _31\"> </span>te bereiken doel. De<span class=\"_ _2\"></span> belangrijkste ri<span class=\"_ _2\"></span>sico\u2019s zijn de volgend<span class=\"_ _26\"></span>e:<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Volatiliteit <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>activa: <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>voert <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>regelmatige <span class=\"_ _32\"></span>basis <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>ALM <span class=\"_ _32\"></span>(Asset <span class=\"_ _32\"></span>and <span class=\"_ _32\"></span>L<span class=\"_ _0\"></span>iability<span class=\"_ _2\"></span> </span></span>Management) <span class=\"_ _34\"> </span>studie <span class=\"_ _34\"> </span>uit <span class=\"_ _2c\"> </span>voor <span class=\"_ _34\"> </span>het <span class=\"_ _2c\"> </span>beheerd <span class=\"_ _34\"> </span>pensioenfonds <span class=\"_ _34\"> </span>teneinde <span class=\"_ _34\"> </span>een <span class=\"_ _2c\"> </span>nauwkeurige overeenstem<span class=\"_ _2\"></span>ming te <span class=\"_ _26\"></span>garanderen <span class=\"_ _2\"></span>tussen de <span class=\"_ _26\"></span>fo<span class=\"_ _0\"></span>ndsbele<span class=\"_ _2\"></span>ggingen <span class=\"_ _26\"></span>en de verplich<span class=\"_ _2\"></span>tingen. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e plannen hebben <span class=\"_ _31\"> </span>belangrijke <span class=\"_ _1e\"> </span>investering<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>investeringsfon<span class=\"_ _2\"></span>dsen, <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>beleggen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>aandelen, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>zijn bijgevolg blootges<span class=\"_ _2\"></span>teld aan aandelenmar<span class=\"_ _2\"></span>ktrisico\u2019s.<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Inflatie, <span class=\"_ _20\"> </span>interestvoet <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>levensverwachting: <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>pensioenen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>meeste <span class=\"_ _20\"> </span>plannen <span class=\"_ _20\"> </span>zijn </span></span>verbonden <span class=\"_ _26\"></span>met in<span class=\"_ _2\"></span>flatie. <span class=\"_ _2\"></span>Bijgevolg <span class=\"_ _26\"></span>zijn d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>pensioenplannen <span class=\"_ _26\"></span>blootgesteld <span class=\"_ _26\"></span>aan risic<span class=\"_ _2\"></span>o\u2019s <span class=\"_ _26\"></span>betreffende de inflatie, interes<span class=\"_ _2\"></span>tvoet en levensver<span class=\"_ _2\"></span>wachting van de g<span class=\"_ _2\"></span>epensioneerden. De groep <span class=\"_ _0\"></span>is van <span class=\"_ _0\"></span>oordeel dat <span class=\"_ _0\"></span>alle pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel <span class=\"_ _0\"></span>gelijk<span class=\"_ _2\"></span>aardige kenmerken en risico\u2019s hebben.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Naar <span class=\"_ _26\"></span>aanleiding <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>gunstige <span class=\"_ _26\"></span>evolutie <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>2022 <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>financieringsniv<span class=\"_ _2\"></span>eau <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>pensioenpla<span class=\"_ _2\"></span>n in <span class=\"_ _33\"> </span>Groot-Brittanni\u00eb, <span class=\"_ _33\"> </span>besloten <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>beheerders  v<span class=\"_ _0\"></span>an <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>Groot-Brittanni\u00eb <span class=\"_ _33\"> </span>om <span class=\"_ _1d\"> </span>een overeenkomst <span class=\"_ _0\"></span>af <span class=\"_ _50\"></span>te <span class=\"_ _1c\"></span>sluiten <span class=\"_ _1c\"></span>om <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>uitkeringen, <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erschu<span class=\"_ _2\"></span>ldigd <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>or <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>te <span class=\"_ _1c\"></span>garanderen via een externe verzekerin<span class=\"_ _2\"></span>gsovereenkomst <span class=\"_ _2\"></span>(de \u201cbuy<span class=\"ff2\">-</span>out\u201d). De eerste fase van elke \u201cbuy<span class=\"ff2\">-</span>out\u201d bestaa<span class=\"_ _2\"></span>t uit  een  volledige  \u201cbu<span class=\"_ _2\"></span>y<span class=\"ff2\">-</span>in\u201d,  namelijk  de  aankoop <span class=\"_ _1b\"> </span>van  een  verzekeringscon<span class=\"_ _2\"></span>tract  die  alle  gekende<span class=\"_ _2\"></span> uitkeringen d<span class=\"_ _2\"></span>ekt. Deze \u201cbu<span class=\"_ _2\"></span>y<span class=\"ff2\">-</span>in\u201d fase resul<span class=\"_ _2\"></span>teert in een <span class=\"_ _2\"></span>transfer van<span class=\"_ _2\"></span> de verbonden<span class=\"_ _2\"></span> risico\u2019s (bel<span class=\"_ _2\"></span>eggings<span class=\"ff2\">-<span class=\"ls1e\">, </span></span>inflatie-, <span class=\"_ _31\"></span>intrest- <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>langlevenrisico) <span class=\"_ _32\"></span>naar <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>verzekeraar. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>vereiste <span class=\"_ _31\"> </span>premie <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>deze <span class=\"_ _31\"> </span>collectieve verzekeringsover<span class=\"_ _2\"></span>eenkomst <span class=\"_ _2c\"> </span>(\u201cbulk <span class=\"_ _2c\"> </span>annuity\u201d <span class=\"_ _2c\"> </span>verzekering) <span class=\"_ _2c\"> </span>af <span class=\"_ _3a\"> </span>te <span class=\"_ _2c\"> </span>sluiten <span class=\"_ _2c\"> </span>werd <span class=\"_ _2c\"> </span>betaald<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2c\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _2c\"> </span>de </span>fondsbeleggingen. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>collectieve <span class=\"_ _0\"></span>verzekering <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>naam <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beheerders <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>plan <span class=\"_ _1c\"></span>(als <span class=\"_ _1c\"></span>een \u201cbuy<span class=\"ff2\">-</span>in\u201d <span class=\"_ _50\"></span>verzekering) <span class=\"_ _50\"></span>per <span class=\"_ _1c\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>impliceert <span class=\"_ _1c\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>betalingsverp<span class=\"_ _2\"></span>lichting <span class=\"_ _50\"></span>nog <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>het pensioenplan <span class=\"_ _26\"></span>behoort. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>collectiev<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>verzekering <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>omgezet <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>individuele <span class=\"_ _26\"></span>verzekeringen <span class=\"_ _56\"></span>op naam <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>leden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>fase <span class=\"_ _2\"></span>(de <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>buy<span class=\"ff2\">-</span>out\u201d) <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>naar <span class=\"_ _26\"></span>verwachting <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgerond <span class=\"_ _26\"></span>tegen <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>einde van <span class=\"_ _26\"></span>2024. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>betaalde <span class=\"_ _26\"></span>premie <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>collectieve <span class=\"_ _56\"></span>verzekering <span class=\"_ _26\"></span>af <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>sluiten <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>2022 <span class=\"_ _56\"></span>bedroeg <span class=\"_ _26\"></span>3<span class=\"_ _0\"></span>4,2 <span class=\"_ _26\"></span>miljoen GBP <span class=\"_ _1b\"> </span>en  was<span class=\"_ _2\"></span>  hoge<span class=\"_ _2\"></span>r  dan <span class=\"_ _1e\"> </span>de  over<span class=\"_ _2\"></span>eenstemmende <span class=\"_ _1e\"> </span>waarde  van <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>verplichtingen <span class=\"_ _1e\"> </span>gedekt  door <span class=\"_ _1e\"> </span>deze verzekering <span class=\"_ _25\"></span>(27,9 <span class=\"_ _50\"></span>miljoen <span class=\"_ _25\"></span>GBP) <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>datum <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erzekering<span class=\"_ _2\"></span>sovereenkomst. <span class=\"_ _50\"></span>Het verschil <span class=\"_ _2c\"> </span>van <span class=\"_ _34\"> </span>6<span class=\"_ _0\"></span>,3 <span class=\"_ _34\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _34\"> </span>GBP <span class=\"_ _2c\"> </span>(7,3 <span class=\"_ _2c\"> </span>miljoen <span class=\"_ _2c\"> </span>EUR) <span class=\"_ _2c\"> </span>werd <span class=\"_ _2c\"> </span>opgenomen <span class=\"_ _2c\"> </span>als <span class=\"_ _34\"> </span>een <span class=\"_ _2c\"> </span>verlies <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>de fondsbeleggingen <span class=\"_ _56\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>overeengek<span class=\"_ _2\"></span>omen <span class=\"_ _56\"></span>transactie <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>afwikkeling <span class=\"_ _56\"></span>en <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _56\"></span>opgenomen in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>2022 <span class=\"_ _1e\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _31\"></span>(toelichting <span class=\"_ _32\"></span>6 <span class=\"_ _1b\"> </span>- <span class=\"_ _32\"></span>EBIT <span class=\"_ _1e\"> </span>aanpassende <span class=\"_ _32\"></span>elementen). <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>collectiev<span class=\"_ _2\"></span>e verzekering <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>gewaardeerd <span class=\"_ _50\"></span>als <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>fondsbeleggin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>per <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>ervan werd  gelijkg<span class=\"_ _2\"></span>esteld  aan <span class=\"_ _1b\"> </span>de  waarde <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  de  g<span class=\"_ _2\"></span>erelateerd<span class=\"_ _2\"></span>e  pensioenverplich<span class=\"_ _2\"></span>tingen <span class=\"_ _1b\"> </span>en  bedroeg <span class=\"_ _1b\"> </span>33,5 miljoen <span class=\"_ _1d\"> </span>EUR <span class=\"_ _33\"> </span>(2022: <span class=\"_ _1d\"> </span>31,0 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR). <span class=\"_ _33\"> </span>Bij <span class=\"_ _1d\"> </span>omzetting <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>collectieve <span class=\"_ _33\"> </span>verzekering <span class=\"_ _1d\"> </span>naar <span class=\"_ _33\"> </span>een individuele <span class=\"_ _26\"></span>verzekering <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>naam <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>leden <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>zowel <span class=\"_ _26\"></span>de p<span class=\"_ _2\"></span>ensioenverplichting <span class=\"_ _56\"></span>als <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>fondsbelegging met <span class=\"_ _29\"> </span>hetzelfd<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>bedra<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>wo<span class=\"_ _2\"></span>rden <span class=\"_ _29\"> </span>vermind<span class=\"_ _2\"></span>erd <span class=\"_ _29\"> </span>doordat<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>pensioenplan <span class=\"_ _1d\"> </span>alle <span class=\"_ _29\"> </span>verplichtingen <span class=\"_ _1d\"> </span>heeft overgedragen aan<span class=\"_ _26\"></span> de verzekeraar <span class=\"_ _26\"></span>en afgewikkeld <span class=\"_ _2\"></span>kan worden. <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>er 3<span class=\"_ _2\"></span>1 dece<span class=\"_ _2\"></span>mber 2023 <span class=\"_ _2\"></span>werd een <span class=\"_ _2\"></span>nett<span class=\"_ _2\"></span>o pensioenvordering<span class=\"_ _2\"></span> van <span class=\"_ _26\"></span>6<span class=\"_ _0\"></span>,6 <span class=\"_ _2\"></span>miljoen EUR<span class=\"_ _2\"></span> (2022:<span class=\"_ _2\"></span> 9,5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _2\"></span>EUR) <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in d<span class=\"_ _2\"></span>e rubriek<span class=\"_ _2\"></span> handels- <span class=\"_ _2\"></span>en overige <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>meer <span class=\"_ _50\"></span>dan <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _50\"></span>die, <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>aftrek <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>toekomstige <span class=\"_ _0\"></span>kosten, <span class=\"_ _1c\"></span>kan teruggestort wor<span class=\"_ _2\"></span>den aan de groep op h<span class=\"_ _2\"></span>et moment va<span class=\"_ _2\"></span>n de afwikkeling <span class=\"_ _2\"></span>van het pensioenplan. Pensioenplan<span class=\"_ _2\"></span> met een te bereiken<span class=\"_ _2\"></span> doel<span class=\"fc7\"> </span>De bedragen opg<span class=\"_ _2\"></span>enomen in de balans zijn<span class=\"_ _2\"></span> de volgende: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de volledig gefinancier<span class=\"_ _2\"></span>de verplichtingen -39,9  -38,5  Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de gedeeltelijk gef<span class=\"_ _2\"></span>inancierde verplic<span class=\"_ _2\"></span>htingen -96,6  -78,9  Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de volledig niet-gefinanci<span class=\"_ _2\"></span>erde verplichtingen -21,7  -19,5  Totale netto actuele <span class=\"_ _2\"></span>waarde van de <span class=\"_ _2\"></span>verplichtingen -158,2  -136,9  Re\u00eble waarde van <span class=\"_ _2\"></span>de fondsbeleggin<span class=\"_ _2\"></span>gen 129,8  113,4  Netto(verplichti<span class=\"_ _2\"></span>ng) / vordering -28,4  -23,5  Bedragen opge<span class=\"_ _2\"></span>nomen in de bal<span class=\"_ _2\"></span>ans: Schulden -35,9  -33,6  Vorderinge<span class=\"_ _2\"></span>n 16<span class=\"ls0\"> </span>7,5  10,2  Netto(verplichti<span class=\"_ _2\"></span>ng) / vordering -28,4  -23,5  De <span class=\"_ _1d\"> </span>reconciliatie<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>nettopensioen <span class=\"_ _33\"> </span>(verplichting)/vordering <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>haar <span class=\"_ _33\"> </span>componenten <span class=\"_ _1d\"> </span>wordt <span class=\"_ _33\"> </span>in volgende tabel we<span class=\"_ _2\"></span>ergegeven: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fs0 fc8\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde van de<span class=\"_ _2\"></span> verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _6d\"> </span>Re\u00eble waar<span class=\"_ _2\"></span>de van de fo<span class=\"_ _2\"></span>nds<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beleggingen<span class=\"_ _6d\"> </span>Netto (verplicht<span class=\"_ _2\"></span>ing) / vorderi<span class=\"_ _2\"></span>ng<span class=\"_ _6d\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde van de<span class=\"_ _2\"></span> verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _6d\"> </span>Re\u00eble waar<span class=\"_ _2\"></span>de van de fo<span class=\"_ _2\"></span>nds<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beleggingen<span class=\"_ _6d\"> </span>Netto (verplicht<span class=\"_ _2\"></span>ing) / vorderi<span class=\"_ _2\"></span>ng<span class=\"_ _6d\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -136,9  113,4  -23,5  -183,6  143,4  -40,3  Opgenomen in de win<span class=\"_ _2\"></span>st-<span class=\"ls66\">en</span>-verl<span class=\"_ _2\"></span>iesrekening Aan het die<span class=\"_ _2\"></span>nstjaar toegere<span class=\"_ _2\"></span>kende pensioenk<span class=\"_ _2\"></span>osten -5,4  - -5,4  -5,9  - -5,9  Pensioen(k<span class=\"_ _2\"></span>osten)/opbrengst<span class=\"_ _2\"></span>en van de verstreke<span class=\"_ _2\"></span>n diensttijd 0,3  - 0,3  -0,1  - -0,1  Aan het die<span class=\"_ _2\"></span>nstjaar toegere<span class=\"_ _2\"></span>kende pensioenk<span class=\"_ _2\"></span>osten - Bijdrage we<span class=\"_ _2\"></span>rknemers - 0,4  0,4  - 0,5  0,5  Rente(kost<span class=\"_ _2\"></span>en)/opbrengsten -5,6  4,9  -0,7  -1,9  1,7  -0,2  Administrat<span class=\"_ _2\"></span>ieve kosten - -0,5  -0,5  - -0,4  -0,4  Verlies <span class=\"_ _2\"></span>door afwikkeling v<span class=\"_ _2\"></span>an het pensioenp<span class=\"_ _2\"></span>lan in Groot-Brittanni<span class=\"_ _2\"></span>\u00eb - - - - -7,3  -7,3  Totaal opgenom<span class=\"_ _2\"></span>en in de winst-<span class=\"ls66\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening (to<span class=\"_ _2\"></span>elichting 7) -10,7  4,7  -5,9  -7,9  -5,6  -13,5  Opgenomen in de ni<span class=\"_ _2\"></span>et-gerealiseer<span class=\"_ _2\"></span>de resultaten Herwaarderi<span class=\"_ _2\"></span>ngen: - Opbrengsten/(<span class=\"_ _2\"></span>kosten) door<span class=\"_ _2\"></span> wijzigingen in demografische<span class=\"_ _2\"></span> veronderst<span class=\"_ _2\"></span>ellingen - - 0,0  -0,0 - -0,0 - Opbrengsten/(<span class=\"_ _2\"></span>kosten) door<span class=\"_ _2\"></span> wijzigingen in financi\u00eble<span class=\"_ _2\"></span> veronderstellingen -7,4  - -7,4  47,9  - 47,9  - Ervaringsaanpassi<span class=\"_ _2\"></span>ngen: opbrengste<span class=\"_ _2\"></span>n/(kosten) 2,0  1,1  3,1  -5,4  -15,4  -20,7  Totaal opgenom<span class=\"_ _2\"></span>en in de niet-gereali<span class=\"_ _2\"></span>seerde resultaten dat ni<span class=\"_ _2\"></span>et in een latere p<span class=\"_ _2\"></span>eriode zal opgenomen w<span class=\"_ _2\"></span>orden in de winst-<span class=\"_ _2\"></span><span class=\"ls66\">en<span class=\"ls0\">-<span class=\"_ _6d\"> </span></span></span>verliesrekening<span class=\"_ _2\"></span> -5,4  1,1  -4,3  42,5  -15,4  27,1  Overige Omrekeningsv<span class=\"_ _2\"></span>erschillen o<span class=\"_ _2\"></span>p buitenlandse plannen -0,4  0,6  0,2  1,5  -2,1  -0,6  Bijdragen v<span class=\"_ _2\"></span>an de werkgeve<span class=\"_ _2\"></span>r - 5,6  5,6  - 4,3  4,3  Betaalde<span class=\"_ _2\"></span> vergoedingen 9,3  -9,3  0,0  11,2  -11,2  0,0 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -14,1  13,7  -0,3  -0,5  - -0,5  Totaal overige<span class=\"_ _2\"></span> -5,2  10,6  5,4  12,2  -9,0  3,2  Saldo op 31 dece<span class=\"_ _2\"></span>mber -158,2  129,8  -28,4  -136,9  113,4  -23,5<span class=\"_ _6d\"> </span> De stijging van d<span class=\"_ _2\"></span>e netto actuele waard<span class=\"_ _2\"></span>e van de verplic<span class=\"_ _2\"></span>htingen is be\u00efnvloed d<span class=\"_ _2\"></span>oor: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het <span class=\"_ _1e\"> </span>verlies <span class=\"_ _1b\"> </span>door <span class=\"_ _31\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>financi\u00eble <span class=\"_ _1e\"> </span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>2023, <span class=\"_ _1e\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>de  niet-<span class=\"_ _6d\"> </span></span></span>gerealiseerde resultaten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>latere <span class=\"_ _0\"></span>periode <span class=\"_ _0\"></span>zullen <span class=\"_ _0\"></span>opgenomen wo<span class=\"_ _0\"></span>rden in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _0\"></span>Dit v<span class=\"_ _0\"></span>erlies <span class=\"_ _0\"></span>is voornamelijk <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>verklaren <span class=\"_ _0\"></span>door de <span class=\"_ _1c\"></span>daling van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>discontovoet </span>gebruikt <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>pensioenverplichtingen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>te bereiken doel (d<span class=\"_ _2\"></span>e gewogen<span class=\"_ _2\"></span> gemiddelde dis<span class=\"_ _2\"></span>contovoet <span class=\"_ _2\"></span>bedraagt 3,3% in<span class=\"_ _2\"></span> 2023 tege<span class=\"_ _2\"></span>nover 3,9% in<span class=\"_ _2\"></span> 2022). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De wijziging <span class=\"_ _0\"></span>in de <span class=\"_ _0\"></span>consolidatiekring (-14,1 miljoen EUR) <span class=\"_ _0\"></span>naar aanleiding van <span class=\"_ _0\"></span>de combinatie van </span></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _1c\"></span>industri\u00eble <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>(toelichting 4<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>- <span class=\"_ _0\"></span>Acquisities en verkopen).<span class=\"_ _2\"></span> De stijging van de re\u00eble wa<span class=\"_ _2\"></span>arde van de fondsbeleggin<span class=\"_ _2\"></span>gen in 2023 kan voornamel<span class=\"_ _2\"></span>ijk verklaard worden door de wijziging in d<span class=\"_ _2\"></span>e consolidatiekrin<span class=\"_ _2\"></span>g voor een bed<span class=\"_ _2\"></span>rag van +13,7 milj<span class=\"_ _2\"></span>oen EUR.  De <span class=\"_ _20\"> </span>netto <span class=\"_ _1f\"> </span>periodieke <span class=\"_ _20\"> </span>pensioenkosten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _20\"> </span>vervat <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>vo<span class=\"_ _0\"></span>lgende <span class=\"_ _1f\"> </span>rubrieken <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Kostprijs v<span class=\"_ _2\"></span>erkopen -0,2  -0,7  Distributi<span class=\"_ _2\"></span>ekosten -0,1  -0,1  Verkoop- en <span class=\"_ _2\"></span>marketingkoste<span class=\"_ _2\"></span>n -0,1  -0,1  Administrat<span class=\"_ _2\"></span>ieve kosten -3,9  -3,7  Overige be<span class=\"_ _2\"></span>drijfsopbrengst<span class=\"_ _2\"></span>en/(kosten) 5 -1,0  -1,4  EBIT aanpassende e<span class=\"_ _2\"></span>lementen 6 - -7,3  Financier<span class=\"_ _2\"></span>ings (kosten) / opbre<span class=\"_ _2\"></span>ngsten - netto 9 -0,7  -0,2  Totaal -5,9  -13,5  Het <span class=\"_ _50\"></span>effectieve <span class=\"_ _1c\"></span>rendement <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fondsbeleggingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>bedroeg <span class=\"_ _1c\"></span>+6,0 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-13,7 miljoen EUR).<span class=\"_ _2\"></span> De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>verwacht in<span class=\"_ _2\"></span> 20<span class=\"_ _2\"></span>24 <span class=\"_ _2\"></span>een bijdrag<span class=\"_ _2\"></span>e van<span class=\"_ _2\"></span> 5,<span class=\"_ _2\"></span>7 miljoe<span class=\"_ _2\"></span>n EUR <span class=\"_ _26\"></span>te leveren <span class=\"_ _26\"></span>voor d<span class=\"_ _2\"></span>e pensioenplann<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met een te bereiken d<span class=\"_ _2\"></span>oel. De re\u00eble waard<span class=\"_ _2\"></span>e van de belang<span class=\"_ _2\"></span>rijkste categorie\u00ebn van <span class=\"_ _2\"></span>fondsbeleggingen is d<span class=\"_ _2\"></span>e volgende: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Genoteerd Niet genoteerd Totaal % Genoteerd Niet genoteerd Totaal % Vastgoed - 4,0 4,0 3,1% - 4,0 4,0 3,6% Verzekeri<span class=\"_ _2\"></span>ngscontracten - 70,5 70,5 54,3% - 53,7 53,7 47,4% Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en - 2,7 2,7 2,1% - 8,9 8,9 7,9% Investeri<span class=\"_ _2\"></span>ngsfondsen 52,7 - 52,7 40,6% 46,7 - 46,7 41,2% Totaal 52,7 77,2 129,8 100,0% 46,7 66,7 113,4 100,0% De fondsbelegg<span class=\"_ _2\"></span>ingen omvatten g<span class=\"_ _2\"></span>een vastgoed<span class=\"_ _2\"></span> in gebruik geno<span class=\"_ _2\"></span>men door de<span class=\"_ _2\"></span> groep noch<span class=\"_ _2\"></span> aandelen van<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>dochteronderne<span class=\"_ _2\"></span>mingen, <span class=\"_ _26\"></span>terwijl <span class=\"_ _26\"></span>er aan<span class=\"_ _2\"></span>delen <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>oedermaatscha<span class=\"_ _2\"></span>ppij <span class=\"_ _26\"></span>zijn op<span class=\"_ _2\"></span>genomen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag van 0,3 milj<span class=\"_ _2\"></span>oen EUR per 31 d<span class=\"_ _2\"></span>ecember 2023 (2<span class=\"_ _2\"></span>022: 0,3 miljoen EUR<span class=\"_ _2\"></span>).  De <span class=\"_ _33\"> </span>investeringsf<span class=\"_ _2\"></span>ondsen <span class=\"_ _33\"> </span>omvatten  een <span class=\"_ _33\"> </span>portefeuille  van <span class=\"_ _33\"> </span>investeringen <span class=\"_ _33\"> </span>in  aandelen, <span class=\"_ _33\"> </span>vastrentende beleggingen en <span class=\"_ _0\"></span>andere <span class=\"_ _0\"></span>financi\u00eble activa. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>diversificatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>beperkt <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>portefeuille <span class=\"_ _0\"></span>tot een minimum.<span class=\"_ _2\"></span> De belang<span class=\"_ _2\"></span>rijkste <span class=\"_ _2\"></span>actuari\u00eble <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>gen, g<span class=\"_ _2\"></span>ebruikt <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de bepal<span class=\"_ _2\"></span>ing van <span class=\"_ _26\"></span>de pensioenverplichtin<span class=\"_ _2\"></span>gen op balansdatum (uitgedru<span class=\"_ _2\"></span>kt als gewog<span class=\"_ _2\"></span>en gemiddelden<span class=\"_ _2\"></span>), zijn de volgende: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Disconto<span class=\"_ _2\"></span>voet per 31 december 3,3% 3,9% Verwachte p<span class=\"_ _2\"></span>rocentuele salar<span class=\"_ _2\"></span>isstijging 2,1% 2,2% Inflatie 2,3% 2,4% Veronderstellingen <span class=\"_ _1c\"></span>betreffende <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>sterftecijfers, <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>gepubliceerde<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>statistieken en sterftetabellen, z<span class=\"_ _2\"></span>ijn de volgende: Sterftetafel<span class=\"fs0\"> </span>Belgi\u00eb MR/FR - 5 (2022: MR<span class=\"_ _2\"></span>/FR - 5)  Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb 110% S3PMA, 105<span class=\"_ _2\"></span>% S3PFA, CMI_202<span class=\"_ _2\"></span>1 [1.50% M / 1.25% F<span class=\"_ _2\"></span>] [S-kappa=7, A=<span class=\"_ _2\"></span>0,25%, w2020&amp;w2021=0<span class=\"_ _2\"></span>%] trend van<span class=\"_ _2\"></span>af 2016<span class=\"ff8\"> </span>Duitslan<span class=\"_ _2\"></span>d \u00a9 RICHTTAFELN 2018 G<span class=\"_ _2\"></span> von Klaus He<span class=\"_ _2\"></span>ubeck - Lizenz Heubec<span class=\"_ _2\"></span>k-Richttafeln-GmbH<span class=\"_ _2\"></span>, K\u00f6ln De <span class=\"_ _2\"></span>pensioenplannen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Belgi\u00eb, <span class=\"_ _26\"></span>gedekt d<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>beheerde <span class=\"_ _26\"></span>pensioenfondsen, <span class=\"_ _26\"></span>voeren min<span class=\"_ _2\"></span>stens <span class=\"_ _26\"></span>om de <span class=\"_ _26\"></span>3 jaar<span class=\"_ _2\"></span> een <span class=\"_ _1c\"></span>ALM-<span class=\"ff3\">studie <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>\u201cStatements <span class=\"_ _0\"></span>of <span class=\"_ _50\"></span>Investment <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>rinciples <span class=\"_ _1c\"></span>(SIP)\u201d <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>fondsen. </span>De <span class=\"_ _1c\"></span>beheerders <span class=\"_ _0\"></span>waarborgen <span class=\"_ _1c\"></span>dat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>investeringsstrate<span class=\"_ _2\"></span>gie, <span class=\"_ _1c\"></span>zoals <span class=\"_ _1c\"></span>bepaald <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>SIP, <span class=\"_ _1c\"></span>overeenstemt <span class=\"_ _0\"></span>met de ALM-strategie <span class=\"_ _2\"></span>en deze wordt nauwlet<span class=\"_ _2\"></span>tend opgevolg<span class=\"_ _2\"></span>d door de vermogensb<span class=\"_ _2\"></span>eheerders. De <span class=\"_ _34\"> </span>gewogen <span class=\"_ _27\"> </span>gemiddelde <span class=\"_ _27\"> </span>looptijd <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>pensioenverplich<span class=\"_ _2\"></span>tingen <span class=\"_ _27\"> </span>bedraagt <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>0 <span class=\"_ _27\"> </span>jaar <span class=\"_ _34\"> </span>voor <span class=\"_ _34\"> </span>de pensioenplannen in de<span class=\"_ _2\"></span> eurozone. De <span class=\"_ _27\"> </span>gevoeligheid <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>pensioenverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _27\"> </span>voor <span class=\"_ _27\"> </span>wijzigingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _34\"> </span>belangrijkste <span class=\"_ _27\"> </span>actuari\u00eble<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en per 31 dece<span class=\"_ _2\"></span>mber 2023 is als volgt:<span class=\"_ _2\"></span><span class=\"fs0\"> </span>Wijziging in veronderstelling Invloed op de pensioen-<span class=\"_ _6d\"> </span>verplichting* Wijziging in veronderstelling Invloed op de pensioen-<span class=\"_ _6d\"> </span>verplichting* Disconto<span class=\"_ _2\"></span>voet +0,5% -3,3% -0,5% 3,7% Salarisgroei +0,5% 0,7% -0,5% -0,7% Pensioen-/infl<span class=\"_ _2\"></span>atiegroei +0,5% 2,3% -0,5% -2,1% Levensve<span class=\"_ _2\"></span>rwachting + 1 jaar 1,0% - 1 jaar -1,0% *<span class=\"ff4\">Een <span class=\"_ _1e\"> </span>positief <span class=\"_ _1e\"> </span>percentage <span class=\"_ _1e\"> </span>wijst <span class=\"_ _1b\"> </span>op <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>stijging  van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>pe<span class=\"_ _0\"></span>nsioenverp<span class=\"_ _2\"></span>lichting,  terwijl <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>negatief  percentage <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>een <span class=\"_ _4f\"> </span>daling<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de </span>pensioen<span class=\"_ _2\"></span>verplichting wijst.<span class=\"ff2\"> </span>De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _1c\"></span>onwaarschijnlijk,<span class=\"_ _2\"></span> vermits <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in s<span class=\"_ _2\"></span>ommige <span class=\"_ _2\"></span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>correlatie <span class=\"_ _26\"></span>kunnen v<span class=\"_ _2\"></span>ertonen. <span class=\"_ _26\"></span>De bovenstaand<span class=\"_ _2\"></span>e gevoeligheidsanalys<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>omvat <span class=\"_ _50\"></span>niet <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>pensioen<span class=\"_ _2\"></span>verplichting <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>pensioenplan <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Groot<span class=\"_ _0\"></span>-Brittanni\u00eb (momenteel <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>buy<span class=\"ff2\">-</span>in\u201d <span class=\"_ _26\"></span>fase, <span class=\"_ _2\"></span>zie <span class=\"_ _2\"></span>hierbo<span class=\"_ _2\"></span>v<span class=\"ff2\">en), <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>33,5 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR, aan<span class=\"_ _2\"></span>gezien <span class=\"_ _26\"></span>elke </span>wijziging <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>pensioenverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>zal <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _31\"> </span>worden <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>dezelfde <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de fondsbeleggingen. <span class=\"_ _51\"> </span>De <span class=\"_ _38\"> </span>gevoeligheidsanaly<span class=\"_ _2\"></span>se <span class=\"_ _38\"> </span>was <span class=\"_ _51\"> </span>daardoor <span class=\"_ _38\"> </span>gebaseerd <span class=\"_ _51\"> </span>op <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>aangepaste pensioenverplichting<span class=\"_ _2\"></span> van 124,7 miljoen EU<span class=\"_ _2\"></span>R. Op aande<span class=\"_ _2\"></span>len gebaseerde betalingen<span class=\"_ _2\"></span> Er <span class=\"_ _0\"></span>zijn geen <span class=\"_ _0\"></span>openstaande warranten <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december 2023, <span class=\"_ _0\"></span>noch <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2022. <span class=\"_ _0\"></span>Er werden geen nieuwe war<span class=\"_ _2\"></span>ranten aangeboden aan he<span class=\"_ _2\"></span>t senior man<span class=\"_ _2\"></span>agement van de gr<span class=\"_ _2\"></span>oep in 2022 en 2023.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "23.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Personeelsbeloni<span class=\"_ _2\"></span>ngen </span></span>De  voorziening<span class=\"_ _2\"></span>en  voor  personeel<span class=\"_ _2\"></span>sbeloningen  w<span class=\"_ _2\"></span>erden  als  volgt <span class=\"_ _1b\"> </span>opgenomen  in<span class=\"_ _2\"></span>  de  balans  per <span class=\"_ _1b\"> </span>31 december: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Voorzie<span class=\"_ _2\"></span>ning voor brugpensioe<span class=\"_ _2\"></span>nen<span class=\"_ _6d\"> </span>Pensioenpl<span class=\"_ _2\"></span>annen met een te b<span class=\"_ _2\"></span>ereiken doel<span class=\"_ _6d\"> </span>Overige pe<span class=\"_ _2\"></span>rsoneels<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beloningen<span class=\"_ _6d\"> </span>Totaal Voorzie<span class=\"_ _2\"></span>ning voor brugpensioe<span class=\"_ _2\"></span>nen<span class=\"_ _6d\"> </span>Pensioenpl<span class=\"_ _2\"></span>annen met een te b<span class=\"_ _2\"></span>ereiken doel<span class=\"_ _6d\"> </span>Overige personeels<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beloningen<span class=\"_ _6d\"> </span>Totaal Op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar 0,9  35,9  8,2  45,0  0,5  33,6  6,0  40,1  Op ten ho<span class=\"_ _2\"></span>ogste \u00e9\u00e9n jaar 0,4  - 0,4  0,8  0,3  - 0,4  0,7  Totaal 1,3  35,9  8,6  45,8  0,8  33,6  6,4  40,8  2023<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fs0 fc8\"> </span>Voorziening vo<span class=\"_ _2\"></span>or brugpensioe<span class=\"_ _2\"></span>nen Pensioenpl<span class=\"_ _2\"></span>annen met een te<span class=\"_ _2\"></span> bereik<span class=\"_ _2\"></span>en doel Overige personee<span class=\"_ _2\"></span>lsbeloningen Totaal Saldo op 1 januari<span class=\"_ _2\"></span> 2023 0,8  33,6  6,4  40,8  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring (toelichting 4) 0,9  0,3  2,4  3,6  Toevoeging van v<span class=\"_ _2\"></span>oorzieningen 0,4  3,9  0,9  5,2  Aanwending van vo<span class=\"_ _2\"></span>orzieningen -0,2  -1,3  -0,8  -2,4  Terugname van voo<span class=\"_ _2\"></span>rzieningen -0,4  -0,7  -0,1  -1,3  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,1  0,0  -0,0  -0,1  Saldo op 31 dece<span class=\"_ _2\"></span>mber 2023 1,3  35,9  8,6  45,8  De <span class=\"ff3\">voorzieningen <span class=\"_ _2\"></span>voor overige person<span class=\"_ _2\"></span>eelsbeloningen <span class=\"_ _2\"></span>omvatten de anci\u00ebnnitei<span class=\"_ _2\"></span>tvoordelen (\u201cnati<span class=\"_ _2\"></span>onale </span>orde van verdienst<span class=\"_ _2\"></span>e (m\u00e9dailles d\u2019honneur d<span class=\"_ _2\"></span>u travail)\u201d, premi<span class=\"_ _2\"></span>es voor jubilea,\u2026).<span class=\"ff2\"> </span>Een algemene bes<span class=\"_ _2\"></span>chrijving van het t<span class=\"_ _2\"></span>ype plan Vergoedingen na ui<span class=\"_ _2\"></span>tdiensttreding Deze <span class=\"_ _2\"></span>verplichtingen <span class=\"_ _26\"></span>wo<span class=\"_ _0\"></span>rde<span class=\"_ _2\"></span>n geboek<span class=\"_ _2\"></span>t om <span class=\"_ _26\"></span>de vergoedin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>na u<span class=\"_ _2\"></span>itdiensttreding <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>dekke<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>zij d<span class=\"_ _2\"></span>ekken de <span class=\"_ _1f\"> </span>pensioenplannen <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>andere <span class=\"_ _1f\"> </span>voordelen, <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>overeenste<span class=\"_ _2\"></span>mming <span class=\"_ _29\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>lokale <span class=\"_ _1f\"> </span>praktijken <span class=\"_ _29\"> </span>en voorwaarden, <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>gebruik <span class=\"_ _29\"> </span>makend <span class=\"_ _1f\"> </span>van <span class=\"_ _29\"> </span>een <span class=\"_ _1f\"> </span>actuari\u00eble <span class=\"_ _1f\"> </span>berekenin<span class=\"_ _2\"></span>g <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>financiering <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>de verzekerings<span class=\"_ _2\"></span>maatschappijen <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>andere <span class=\"_ _27\"> </span>pensioenpl<span class=\"_ _2\"></span>annen <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>rekening<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>neemt. <span class=\"_ _20\"> </span>De <span class=\"_ _27\"> </span>belangrijkste pensioenplannen be<span class=\"_ _2\"></span>vinden zich in Belgi\u00eb,<span class=\"_ _2\"></span> Nederland, <span class=\"_ _2\"></span>Groot-Brittanni\u00eb en Duitsla<span class=\"_ _2\"></span>nd. Va<span class=\"ls0\">ste bijdrage pensio<span class=\"_ _2\"></span>enplannen </span>De <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span>nen <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>plannen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>dewelke <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>onderneming <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ooraf <span class=\"_ _1c\"></span>vastgestelde<span class=\"_ _2\"></span> bijdragen stort<span class=\"_ _2\"></span> in een juri<span class=\"_ _2\"></span>dische vennootschap<span class=\"_ _26\"></span> o<span class=\"_ _0\"></span>f een <span class=\"_ _2\"></span>afzonderlijk fonds,<span class=\"_ _2\"></span> in overe<span class=\"_ _2\"></span>enstemming <span class=\"_ _2\"></span>met de bepalingen <span class=\"_ _26\"></span>van h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>plan. <span class=\"_ _26\"></span>De wettelij<span class=\"_ _2\"></span>ke <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _2\"></span>feitelijke <span class=\"_ _26\"></span>verplichting <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep is <span class=\"_ _26\"></span>bep<span class=\"_ _2\"></span>erkt t<span class=\"_ _2\"></span>ot <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gestorte<span class=\"_ _2\"></span> bijdragen. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e bijd<span class=\"_ _2\"></span>ragen w<span class=\"_ _2\"></span>orden <span class=\"_ _2\"></span>geboekt <span class=\"_ _2\"></span>als k<span class=\"_ _2\"></span>osten <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>winst-<span class=\"ls3\">en</span>-verliesrekeni<span class=\"_ _2\"></span>ng op <span class=\"_ _26\"></span>het ogenblik <span class=\"_ _26\"></span>dat ze <span class=\"_ _1c\"></span>zich <span class=\"_ _1c\"></span>voordoen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pgenomen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>toelichting <span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Personeelskosten <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>hiermee <span class=\"_ _1c\"></span>verbonden voordelen. Pensioenplannen <span class=\"_ _2\"></span>met een te ber<span class=\"_ _2\"></span>eiken doel De pensio<span class=\"_ _2\"></span>enplannen <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>een t<span class=\"_ _2\"></span>e bereik<span class=\"_ _2\"></span>en doel d<span class=\"_ _26\"></span>ek<span class=\"_ _0\"></span>ken <span class=\"_ _2\"></span>de ve<span class=\"_ _2\"></span>rgoedingen <span class=\"_ _2\"></span>gebaseerd<span class=\"_ _2\"></span> op <span class=\"_ _2\"></span>het loon<span class=\"_ _2\"></span> en h<span class=\"_ _2\"></span>et aantal <span class=\"_ _2a\"> </span>jaren <span class=\"_ _2a\"> </span>dienst. <span class=\"_ _37\"> </span>D<span class=\"_ _0\"></span>eze <span class=\"_ _2a\"> </span>plannen <span class=\"_ _37\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _2a\"> </span>ext<span class=\"_ _2\"></span>ern <span class=\"_ _2a\"> </span>gefinancierd <span class=\"_ _2a\"> </span>do<span class=\"_ _2\"></span>or <span class=\"_ _2a\"> </span>pensioenfondsen <span class=\"_ _37\"> </span>of verzekerings<span class=\"_ _2\"></span>maatschappijen. <span class=\"_ _2a\"> </span>Onafhankelijk<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>actuarissen <span class=\"_ _2a\"> </span>voeren <span class=\"_ _2a\"> </span>op <span class=\"_ _2a\"> </span>jaarba<span class=\"_ _2\"></span>sis <span class=\"_ _30\"> </span>een <span class=\"_ _2a\"> </span>actuari\u00eble waardering uit voor d<span class=\"_ _2\"></span>e voornaamst<span class=\"_ _2\"></span>e pensioenplannen<span class=\"_ _2\"></span>.<span class=\"_ _6d\"> </span>De pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel in Belgi\u00eb <span class=\"_ _0\"></span>zijn allemaal eindsalaris pensioenplannen en keren <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>voordelen <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>aangesloten<span class=\"_ _2\"></span>en <span class=\"_ _32\"></span>uit <span class=\"_ _32\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>orm <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>gegarande<span class=\"_ _2\"></span>erd <span class=\"_ _25\"></span>pensioenkapitaal (betaalbaar <span class=\"_ _1c\"></span>als <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>\u00e9\u00e9nmalig<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>kapitaal <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _1c\"></span>levenslang<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>rente).<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>plannen <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>gedekt <span class=\"_ _1c\"></span>door een <span class=\"_ _32\"></span>beheerd <span class=\"_ _25\"></span>pensioenfonds <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>groepsverzeke<span class=\"_ _2\"></span>ringscontracten. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>toegekende <span class=\"_ _25\"></span>voordelen <span class=\"_ _32\"></span>zijn afhankelijk  van  het <span class=\"_ _33\"> </span>aantal  jaren <span class=\"_ _33\"> </span>dienst  en <span class=\"_ _4f\"> </span>van <span class=\"_ _33\"> </span>het  gemiddeld  salaris <span class=\"_ _33\"> </span>in  de  laatste <span class=\"_ _33\"> </span>3  jaar  v<span class=\"_ _0\"></span>\u00f3\u00f3r pensionering, of he<span class=\"_ _2\"></span>t gemidd<span class=\"_ _2\"></span>eld salaris van de beste 3 <span class=\"_ _2\"></span>opeenvolgende jaren,<span class=\"_ _2\"></span> indien deze hog<span class=\"_ _2\"></span>er is. De <span class=\"_ _1c\"></span>vaste <span class=\"_ _0\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplannen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>Belgi\u00eb <span class=\"_ _1c\"></span>zijn <span class=\"_ _0\"></span>wettelijk <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erplicht <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inimumrentab<span class=\"_ _2\"></span>iliteit <span class=\"_ _0\"></span>te garanderen <span class=\"_ _25\"></span>(de <span class=\"_ _25\"></span>wettelijke <span class=\"_ _25\"></span>minimumrentabiliteit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>1,75% <span class=\"_ _32\"></span>vanaf <span class=\"_ _25\"></span>1 <span class=\"_ _32\"></span>januari <span class=\"_ _25\"></span>2016, <span class=\"_ _25\"></span>terwijl <span class=\"_ _32\"></span>deze<span class=\"_ _2\"></span> voordien <span class=\"_ _55\"> </span>voor <span class=\"_ _24\"> </span>werkgeversbijdrag<span class=\"_ _2\"></span>en <span class=\"_ _55\"> </span>3<span class=\"_ _0\"></span>,25% <span class=\"_ _55\"> </span>bedroeg). <span class=\"_ _24\"> </span>In <span class=\"_ _24\"> </span>de <span class=\"_ _55\"> </span>mat<span class=\"_ _0\"></span>e <span class=\"_ _55\"> </span>dat <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>wettelijke<span class=\"_ _2\"></span> rentabiliteitsgaran<span class=\"_ _2\"></span>tie <span class=\"_ _26\"></span>voldoende <span class=\"_ _2\"></span>afgedekt <span class=\"_ _26\"></span>is, h<span class=\"_ _26\"></span>eeft de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>verdere <span class=\"_ _26\"></span>betalingsverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>buiten<span class=\"_ _2\"></span> de <span class=\"_ _0\"></span>pensioenbijdragen die <span class=\"_ _1c\"></span>in de <span class=\"_ _1c\"></span>winst-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening worden <span class=\"_ _0\"></span>opgenomen o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het m<span class=\"_ _0\"></span>oment <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de gerelateerde <span class=\"_ _1e\"> </span>dienst <span class=\"_ _1e\"> </span>is <span class=\"_ _1e\"> </span>geleverd. <span class=\"_ _1e\"> </span>De <span class=\"_ _1e\"> </span>vas<span class=\"_ _0\"></span>te <span class=\"_ _1e\"> </span>bijdrage <span class=\"_ _1e\"> </span>pensioenplannen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>Belgi\u00eb <span class=\"_ _1e\"> </span>m<span class=\"_ _0\"></span>oeten <span class=\"_ _1e\"> </span>behandeld worden <span class=\"_ _32\"></span>als <span class=\"_ _31\"> </span>pensioenplannen <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>te <span class=\"_ _32\"></span>bereiken <span class=\"_ _31\"></span>doel <span class=\"_ _32\"></span>volgens <span class=\"_ _32\"></span>IAS <span class=\"_ _31\"> </span>19 <span class=\"_ _32\"></span>aangezien <span class=\"_ _32\"></span>ze <span class=\"_ _31\"> </span>niet <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>alle criteria <span class=\"_ _1c\"></span>voldoen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>defin<span class=\"_ _2\"></span>itie <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>bijdrage <span class=\"_ _1c\"></span>pensioenplannen <span class=\"_ _0\"></span>onder <span class=\"_ _50\"></span>IFRS. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>volgt <span class=\"_ _1c\"></span>de voorgeschreven meth<span class=\"_ _2\"></span>odologie voor de verwerking van pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel in<span class=\"_ _2\"></span> lijn <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>onder <span class=\"_ _0\"></span>meer <span class=\"_ _1c\"></span>IAS <span class=\"_ _0\"></span>19 <span class=\"_ _0\"></span>\u00a757.(a), <span class=\"_ _0\"></span>namelijk <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u201cprojected <span class=\"_ _0\"></span>unit <span class=\"_ _0\"></span>credit\u201d <span class=\"_ _0\"></span>methode, <span class=\"_ _0\"></span>zonder <span class=\"_ _0\"></span>toevoeging van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>verwachte <span class=\"_ _25\"></span>toekomstige <span class=\"_ _32\"></span>bijdragen. <span class=\"_ _32\"></span>Het <span class=\"_ _25\"></span>verschil <span class=\"_ _32\"></span>tussen <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>pensioenverplichting <span class=\"_ _25\"></span>en <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>re\u00eble waarde van de fondsbel<span class=\"_ _26\"></span>eggingen (IAS 19 \u00a757.(a) (iii)) wordt<span class=\"_ _2\"></span> opgenomen in de<span class=\"_ _2\"></span> balans. De <span class=\"_ _26\"></span>fondsbeleggingen <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>vaste <span class=\"_ _26\"></span>bijdrage <span class=\"_ _26\"></span>pensioenplannen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>Belgi\u00eb <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>Belgische pensioenfonds <span class=\"_ _32\"></span>\u201cOFP <span class=\"_ _31\"></span>Pensioenfonds\u201d <span class=\"_ _32\"></span>of <span class=\"_ _31\"> </span>zijn <span class=\"_ _31\"> </span>extern <span class=\"_ _32\"></span>verzekerd <span class=\"_ _31\"> </span>via <span class=\"_ _31\"> </span>verzekeringsc<span class=\"_ _2\"></span>ontracten. <span class=\"_ _32\"></span>Voor <span class=\"_ _31\"> </span>de plannen <span class=\"_ _29\"> </span>gefinancierd <span class=\"_ _1d\"> </span>via <span class=\"_ _29\"> </span>verzekeringscontracten <span class=\"_ _1d\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _29\"> </span>er <span class=\"_ _29\"> </span>verschillende <span class=\"_ _29\"> </span>rendementen <span class=\"_ _1d\"> </span>op <span class=\"_ _1f\"> </span>de<span class=\"_ _2\"></span> reserves en op <span class=\"_ _0\"></span>de premies, afhankelijk van het nive<span class=\"_ _0\"></span>au bereikt op specifieke data, gegarandeerd door de verzekerings<span class=\"_ _2\"></span>maatschapp<span class=\"_ _2\"></span>ijen: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor de bijdragen b<span class=\"_ _2\"></span>etaald tot 01/01<span class=\"_ _2\"></span>/2003 bedraagt he<span class=\"_ _2\"></span>t gegarandeerd rend<span class=\"_ _2\"></span>ement 4,75%; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/01/2003 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/01/2013 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 3,25%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/01/2013 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/04/2015 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 1,75%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>bijdrag<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>betaald <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>periode <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>01/04/2015 <span class=\"_ _1d\"> </span>tot <span class=\"_ _29\"> </span>01<span class=\"_ _2\"></span>/10/2015 <span class=\"_ _1d\"> </span>bedraagt <span class=\"_ _1d\"> </span>het </span></span>gegarandeerd rende<span class=\"_ _2\"></span>ment 0,75%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/10/2015 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/10/2016 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,50%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/10/2016 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/01/2020 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,10%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>bijdragen <span class=\"_ _56\"></span>betaald <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode <span class=\"_ _26\"></span>01/01/2020 <span class=\"_ _56\"></span>tot <span class=\"_ _26\"></span>01/01/2024 <span class=\"_ _56\"></span>bedraagt <span class=\"_ _56\"></span>het <span class=\"_ _26\"></span>gegarandeerd </span></span>rendement 0,00%<span class=\"_ _2\"></span>; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Voor de bijdragen b<span class=\"_ _2\"></span>etaald vanaf 01<span class=\"_ _2\"></span>/01/2024 bedraag<span class=\"_ _2\"></span>t het gegarandeerd r<span class=\"_ _2\"></span>endement 1,<span class=\"_ _2\"></span>80%. </span></span>De pensioenplannen in<span class=\"_ _2\"></span> Groot-Brittanni\u00eb en in <span class=\"_ _2\"></span>Duitsland zijn eind<span class=\"_ _2\"></span>salaris pensioenplann<span class=\"_ _2\"></span>en en voorzien een levenslang gegar<span class=\"_ _2\"></span>andeerd pensi<span class=\"_ _2\"></span>oen.  Het <span class=\"_ _50\"></span>plan <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Groot-Brittanni\u00eb <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>gedekt <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>beheerd <span class=\"_ _50\"></span>pensioenfonds <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>plan <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>D<span class=\"_ _0\"></span>uitsland <span class=\"_ _50\"></span>is gedekt door vo<span class=\"_ _2\"></span>orzieningen opgeno<span class=\"_ _2\"></span>men in de gecons<span class=\"_ _2\"></span>olideerde balans. Voor <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>p<span class=\"_ _2\"></span>ensioenplannen <span class=\"_ _33\"> </span>in <span class=\"_ _29\"> </span>Groot-Brittanni\u00eb<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _1d\"> </span>Belgi\u00eb, <span class=\"_ _1d\"> </span>die <span class=\"_ _29\"> </span>ged<span class=\"_ _2\"></span>ekt <span class=\"_ _1d\"> </span>zijn <span class=\"_ _1d\"> </span>door <span class=\"_ _29\"> </span>een <span class=\"_ _33\"> </span>beheerd pensioenfonds, <span class=\"_ _2a\"> </span>moet <span class=\"_ _2a\"> </span>de <span class=\"_ _30\"> </span>raad <span class=\"_ _30\"> </span>van <span class=\"_ _30\"> </span>bestuur, <span class=\"_ _2a\"> </span>volgens <span class=\"_ _2a\"> </span>het <span class=\"_ _30\"> </span>pensioenreglement, <span class=\"_ _2a\"> </span>bestaan <span class=\"_ _30\"> </span>uit vertegenwoordig<span class=\"_ _2\"></span>ers <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>nderneming <span class=\"_ _1e\"> </span>en  aanges<span class=\"_ _2\"></span>lotenen <span class=\"_ _1b\"> </span>in <span class=\"_ _1e\"> </span>het  plan. <span class=\"_ _1e\"> </span>De  r<span class=\"_ _2\"></span>aad  van<span class=\"_ _2\"></span>  bestuur <span class=\"_ _1e\"> </span>is verantwoordelijk v<span class=\"_ _2\"></span>oor het beheer <span class=\"_ _2\"></span>van deze plannen.<span class=\"_ _6d\"> </span>De <span class=\"_ _1e\"> </span>groep<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>is <span class=\"_ _31\"> </span>blootgesteld <span class=\"_ _32\"></span>aan <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>aantal <span class=\"_ _1e\"> </span>risico\u2019s <span class=\"_ _32\"></span>verbonden <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>pensioenplan<span class=\"_ _2\"></span>nen <span class=\"_ _31\"> </span>met <span class=\"_ _31\"> </span>ee<span class=\"_ _0\"></span>n <span class=\"_ _31\"> </span>te bereiken doel. De<span class=\"_ _2\"></span> belangrijkste ri<span class=\"_ _2\"></span>sico\u2019s zijn de volgend<span class=\"_ _26\"></span>e:<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Volatiliteit <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>activa: <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>groep <span class=\"_ _32\"></span>voert <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>regelmatige <span class=\"_ _32\"></span>basis <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>ALM <span class=\"_ _32\"></span>(Asset <span class=\"_ _32\"></span>and <span class=\"_ _32\"></span>L<span class=\"_ _0\"></span>iability<span class=\"_ _2\"></span> </span></span>Management) <span class=\"_ _34\"> </span>studie <span class=\"_ _34\"> </span>uit <span class=\"_ _2c\"> </span>voor <span class=\"_ _34\"> </span>het <span class=\"_ _2c\"> </span>beheerd <span class=\"_ _34\"> </span>pensioenfonds <span class=\"_ _34\"> </span>teneinde <span class=\"_ _34\"> </span>een <span class=\"_ _2c\"> </span>nauwkeurige overeenstem<span class=\"_ _2\"></span>ming te <span class=\"_ _26\"></span>garanderen <span class=\"_ _2\"></span>tussen de <span class=\"_ _26\"></span>fo<span class=\"_ _0\"></span>ndsbele<span class=\"_ _2\"></span>ggingen <span class=\"_ _26\"></span>en de verplich<span class=\"_ _2\"></span>tingen. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e plannen hebben <span class=\"_ _31\"> </span>belangrijke <span class=\"_ _1e\"> </span>investering<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>investeringsfon<span class=\"_ _2\"></span>dsen, <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>beleggen <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>aandelen, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>zijn bijgevolg blootges<span class=\"_ _2\"></span>teld aan aandelenmar<span class=\"_ _2\"></span>ktrisico\u2019s.<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Inflatie, <span class=\"_ _20\"> </span>interestvoet <span class=\"_ _27\"> </span>en <span class=\"_ _20\"> </span>levensverwachting: <span class=\"_ _20\"> </span>de <span class=\"_ _27\"> </span>pensioenen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>meeste <span class=\"_ _20\"> </span>plannen <span class=\"_ _20\"> </span>zijn </span></span>verbonden <span class=\"_ _26\"></span>met in<span class=\"_ _2\"></span>flatie. <span class=\"_ _2\"></span>Bijgevolg <span class=\"_ _26\"></span>zijn d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>pensioenplannen <span class=\"_ _26\"></span>blootgesteld <span class=\"_ _26\"></span>aan risic<span class=\"_ _2\"></span>o\u2019s <span class=\"_ _26\"></span>betreffende de inflatie, interes<span class=\"_ _2\"></span>tvoet en levensver<span class=\"_ _2\"></span>wachting van de g<span class=\"_ _2\"></span>epensioneerden. De groep <span class=\"_ _0\"></span>is van <span class=\"_ _0\"></span>oordeel dat <span class=\"_ _0\"></span>alle pensioenplannen met een te <span class=\"_ _0\"></span>bereiken doel <span class=\"_ _0\"></span>gelijk<span class=\"_ _2\"></span>aardige kenmerken en risico\u2019s hebben.<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Naar <span class=\"_ _26\"></span>aanleiding <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>gunstige <span class=\"_ _26\"></span>evolutie <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>2022 <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>financieringsniv<span class=\"_ _2\"></span>eau <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>pensioenpla<span class=\"_ _2\"></span>n in <span class=\"_ _33\"> </span>Groot-Brittanni\u00eb, <span class=\"_ _33\"> </span>besloten <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>beheerders  v<span class=\"_ _0\"></span>an <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>pensioenplan<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>in <span class=\"_ _33\"> </span>Groot-Brittanni\u00eb <span class=\"_ _33\"> </span>om <span class=\"_ _1d\"> </span>een overeenkomst <span class=\"_ _0\"></span>af <span class=\"_ _50\"></span>te <span class=\"_ _1c\"></span>sluiten <span class=\"_ _1c\"></span>om <span class=\"_ _50\"></span>alle <span class=\"_ _1c\"></span>uitkeringen, <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erschu<span class=\"_ _2\"></span>ldigd <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>or <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>pensioenplan<span class=\"_ _2\"></span>, <span class=\"_ _50\"></span>te <span class=\"_ _1c\"></span>garanderen via een externe verzekerin<span class=\"_ _2\"></span>gsovereenkomst <span class=\"_ _2\"></span>(de \u201cbuy<span class=\"ff2\">-</span>out\u201d). De eerste fase van elke \u201cbuy<span class=\"ff2\">-</span>out\u201d bestaa<span class=\"_ _2\"></span>t uit  een  volledige  \u201cbu<span class=\"_ _2\"></span>y<span class=\"ff2\">-</span>in\u201d,  namelijk  de  aankoop <span class=\"_ _1b\"> </span>van  een  verzekeringscon<span class=\"_ _2\"></span>tract  die  alle  gekende<span class=\"_ _2\"></span> uitkeringen d<span class=\"_ _2\"></span>ekt. Deze \u201cbu<span class=\"_ _2\"></span>y<span class=\"ff2\">-</span>in\u201d fase resul<span class=\"_ _2\"></span>teert in een <span class=\"_ _2\"></span>transfer van<span class=\"_ _2\"></span> de verbonden<span class=\"_ _2\"></span> risico\u2019s (bel<span class=\"_ _2\"></span>eggings<span class=\"ff2\">-<span class=\"ls1e\">, </span></span>inflatie-, <span class=\"_ _31\"></span>intrest- <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>langlevenrisico) <span class=\"_ _32\"></span>naar <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>verzekeraar. <span class=\"_ _32\"></span>De <span class=\"_ _31\"> </span>vereiste <span class=\"_ _31\"> </span>premie <span class=\"_ _32\"></span>om <span class=\"_ _31\"> </span>deze <span class=\"_ _31\"> </span>collectieve verzekeringsover<span class=\"_ _2\"></span>eenkomst <span class=\"_ _2c\"> </span>(\u201cbulk <span class=\"_ _2c\"> </span>annuity\u201d <span class=\"_ _2c\"> </span>verzekering) <span class=\"_ _2c\"> </span>af <span class=\"_ _3a\"> </span>te <span class=\"_ _2c\"> </span>sluiten <span class=\"_ _2c\"> </span>werd <span class=\"_ _2c\"> </span>betaald<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2c\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _2c\"> </span>de </span>fondsbeleggingen. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>collectieve <span class=\"_ _0\"></span>verzekering <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>naam <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beheerders <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>plan <span class=\"_ _1c\"></span>(als <span class=\"_ _1c\"></span>een \u201cbuy<span class=\"ff2\">-</span>in\u201d <span class=\"_ _50\"></span>verzekering) <span class=\"_ _50\"></span>per <span class=\"_ _1c\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>impliceert <span class=\"_ _1c\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>betalingsverp<span class=\"_ _2\"></span>lichting <span class=\"_ _50\"></span>nog <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>het pensioenplan <span class=\"_ _26\"></span>behoort. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>collectiev<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>verzekering <span class=\"_ _26\"></span>zal <span class=\"_ _2\"></span>omgezet <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>individuele <span class=\"_ _26\"></span>verzekeringen <span class=\"_ _56\"></span>op naam <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>leden <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>fase <span class=\"_ _2\"></span>(de <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>buy<span class=\"ff2\">-</span>out\u201d) <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>naar <span class=\"_ _26\"></span>verwachting <span class=\"_ _26\"></span>worden <span class=\"_ _26\"></span>afgerond <span class=\"_ _26\"></span>tegen <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>einde van <span class=\"_ _26\"></span>2024. <span class=\"_ _26\"></span>De <span class=\"_ _2\"></span>betaalde <span class=\"_ _26\"></span>premie <span class=\"_ _26\"></span>om <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>collectieve <span class=\"_ _56\"></span>verzekering <span class=\"_ _26\"></span>af <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>sluiten <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>2022 <span class=\"_ _56\"></span>bedroeg <span class=\"_ _26\"></span>3<span class=\"_ _0\"></span>4,2 <span class=\"_ _26\"></span>miljoen GBP <span class=\"_ _1b\"> </span>en  was<span class=\"_ _2\"></span>  hoge<span class=\"_ _2\"></span>r  dan <span class=\"_ _1e\"> </span>de  over<span class=\"_ _2\"></span>eenstemmende <span class=\"_ _1e\"> </span>waarde  van <span class=\"_ _1e\"> </span>de <span class=\"_ _1b\"> </span>verplichtingen <span class=\"_ _1e\"> </span>gedekt  door <span class=\"_ _1e\"> </span>deze verzekering <span class=\"_ _25\"></span>(27,9 <span class=\"_ _50\"></span>miljoen <span class=\"_ _25\"></span>GBP) <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>datum <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erzekering<span class=\"_ _2\"></span>sovereenkomst. <span class=\"_ _50\"></span>Het verschil <span class=\"_ _2c\"> </span>van <span class=\"_ _34\"> </span>6<span class=\"_ _0\"></span>,3 <span class=\"_ _34\"> </span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _34\"> </span>GBP <span class=\"_ _2c\"> </span>(7,3 <span class=\"_ _2c\"> </span>miljoen <span class=\"_ _2c\"> </span>EUR) <span class=\"_ _2c\"> </span>werd <span class=\"_ _2c\"> </span>opgenomen <span class=\"_ _2c\"> </span>als <span class=\"_ _34\"> </span>een <span class=\"_ _2c\"> </span>verlies <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>de fondsbeleggingen <span class=\"_ _56\"></span>ten <span class=\"_ _26\"></span>gevolge <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>overeengek<span class=\"_ _2\"></span>omen <span class=\"_ _56\"></span>transactie <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>afwikkeling <span class=\"_ _56\"></span>en <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _56\"></span>opgenomen in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>2022 <span class=\"_ _1e\"> </span>winst-<span class=\"ls3\">en</span>-verlie<span class=\"_ _2\"></span>srekening <span class=\"_ _31\"></span>(toelichting <span class=\"_ _32\"></span>6 <span class=\"_ _1b\"> </span>- <span class=\"_ _32\"></span>EBIT <span class=\"_ _1e\"> </span>aanpassende <span class=\"_ _32\"></span>elementen). <span class=\"_ _31\"> </span>De <span class=\"_ _1e\"> </span>collectiev<span class=\"_ _2\"></span>e verzekering <span class=\"_ _50\"></span>werd <span class=\"_ _50\"></span>gewaardeerd <span class=\"_ _50\"></span>als <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>fondsbeleggin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>per <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>ervan werd  gelijkg<span class=\"_ _2\"></span>esteld  aan <span class=\"_ _1b\"> </span>de  waarde <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an  de  g<span class=\"_ _2\"></span>erelateerd<span class=\"_ _2\"></span>e  pensioenverplich<span class=\"_ _2\"></span>tingen <span class=\"_ _1b\"> </span>en  bedroeg <span class=\"_ _1b\"> </span>33,5 miljoen <span class=\"_ _1d\"> </span>EUR <span class=\"_ _33\"> </span>(2022: <span class=\"_ _1d\"> </span>31,0 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR). <span class=\"_ _33\"> </span>Bij <span class=\"_ _1d\"> </span>omzetting <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>collectieve <span class=\"_ _33\"> </span>verzekering <span class=\"_ _1d\"> </span>naar <span class=\"_ _33\"> </span>een individuele <span class=\"_ _26\"></span>verzekering <span class=\"_ _26\"></span>op <span class=\"_ _26\"></span>naam <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>leden <span class=\"_ _26\"></span>zal <span class=\"_ _26\"></span>zowel <span class=\"_ _26\"></span>de p<span class=\"_ _2\"></span>ensioenverplichting <span class=\"_ _56\"></span>als <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>fondsbelegging met <span class=\"_ _29\"> </span>hetzelfd<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>bedra<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>wo<span class=\"_ _2\"></span>rden <span class=\"_ _29\"> </span>vermind<span class=\"_ _2\"></span>erd <span class=\"_ _29\"> </span>doordat<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>het <span class=\"_ _1d\"> </span>pensioenplan <span class=\"_ _1d\"> </span>alle <span class=\"_ _29\"> </span>verplichtingen <span class=\"_ _1d\"> </span>heeft overgedragen aan<span class=\"_ _26\"></span> de verzekeraar <span class=\"_ _26\"></span>en afgewikkeld <span class=\"_ _2\"></span>kan worden. <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>er 3<span class=\"_ _2\"></span>1 dece<span class=\"_ _2\"></span>mber 2023 <span class=\"_ _2\"></span>werd een <span class=\"_ _2\"></span>nett<span class=\"_ _2\"></span>o pensioenvordering<span class=\"_ _2\"></span> van <span class=\"_ _26\"></span>6<span class=\"_ _0\"></span>,6 <span class=\"_ _2\"></span>miljoen EUR<span class=\"_ _2\"></span> (2022:<span class=\"_ _2\"></span> 9,5 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _2\"></span>EUR) <span class=\"_ _2\"></span>opgenomen <span class=\"_ _2\"></span>in d<span class=\"_ _2\"></span>e rubriek<span class=\"_ _2\"></span> handels- <span class=\"_ _2\"></span>en overige <span class=\"_ _1c\"></span>vorderingen <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>meer <span class=\"_ _50\"></span>dan <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _1c\"></span>jaar <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>balans <span class=\"_ _50\"></span>die, <span class=\"_ _1c\"></span>na <span class=\"_ _50\"></span>aftrek <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>toekomstige <span class=\"_ _0\"></span>kosten, <span class=\"_ _1c\"></span>kan teruggestort wor<span class=\"_ _2\"></span>den aan de groep op h<span class=\"_ _2\"></span>et moment va<span class=\"_ _2\"></span>n de afwikkeling <span class=\"_ _2\"></span>van het pensioenplan. Pensioenplan<span class=\"_ _2\"></span> met een te bereiken<span class=\"_ _2\"></span> doel<span class=\"fc7\"> </span>De bedragen opg<span class=\"_ _2\"></span>enomen in de balans zijn<span class=\"_ _2\"></span> de volgende: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de volledig gefinancier<span class=\"_ _2\"></span>de verplichtingen -39,9  -38,5  Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de gedeeltelijk gef<span class=\"_ _2\"></span>inancierde verplic<span class=\"_ _2\"></span>htingen -96,6  -78,9  Netto a<span class=\"_ _2\"></span>ctuele waarde v<span class=\"_ _2\"></span>an de volledig niet-gefinanci<span class=\"_ _2\"></span>erde verplichtingen -21,7  -19,5  Totale netto actuele <span class=\"_ _2\"></span>waarde van de <span class=\"_ _2\"></span>verplichtingen -158,2  -136,9  Re\u00eble waarde van <span class=\"_ _2\"></span>de fondsbeleggin<span class=\"_ _2\"></span>gen 129,8  113,4  Netto(verplichti<span class=\"_ _2\"></span>ng) / vordering -28,4  -23,5  Bedragen opge<span class=\"_ _2\"></span>nomen in de bal<span class=\"_ _2\"></span>ans: Schulden -35,9  -33,6  Vorderinge<span class=\"_ _2\"></span>n 16<span class=\"ls0\"> </span>7,5  10,2  Netto(verplichti<span class=\"_ _2\"></span>ng) / vordering -28,4  -23,5  De <span class=\"_ _1d\"> </span>reconciliatie<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>nettopensioen <span class=\"_ _33\"> </span>(verplichting)/vordering <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>haar <span class=\"_ _33\"> </span>componenten <span class=\"_ _1d\"> </span>wordt <span class=\"_ _33\"> </span>in volgende tabel we<span class=\"_ _2\"></span>ergegeven: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fs0 fc8\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde van de<span class=\"_ _2\"></span> verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _6d\"> </span>Re\u00eble waar<span class=\"_ _2\"></span>de van de fo<span class=\"_ _2\"></span>nds<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beleggingen<span class=\"_ _6d\"> </span>Netto (verplicht<span class=\"_ _2\"></span>ing) / vorderi<span class=\"_ _2\"></span>ng<span class=\"_ _6d\"> </span>Netto a<span class=\"_ _2\"></span>ctuele waarde van de<span class=\"_ _2\"></span> verplic<span class=\"_ _2\"></span>htingen<span class=\"_ _6d\"> </span>Re\u00eble waar<span class=\"_ _2\"></span>de van de fo<span class=\"_ _2\"></span>nds<span class=\"_ _6d\"> </span>-<span class=\"_ _6d\"> </span>beleggingen<span class=\"_ _6d\"> </span>Netto (verplicht<span class=\"_ _2\"></span>ing) / vorderi<span class=\"_ _2\"></span>ng<span class=\"_ _6d\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -136,9  113,4  -23,5  -183,6  143,4  -40,3  Opgenomen in de win<span class=\"_ _2\"></span>st-<span class=\"ls66\">en</span>-verl<span class=\"_ _2\"></span>iesrekening Aan het die<span class=\"_ _2\"></span>nstjaar toegere<span class=\"_ _2\"></span>kende pensioenk<span class=\"_ _2\"></span>osten -5,4  - -5,4  -5,9  - -5,9  Pensioen(k<span class=\"_ _2\"></span>osten)/opbrengst<span class=\"_ _2\"></span>en van de verstreke<span class=\"_ _2\"></span>n diensttijd 0,3  - 0,3  -0,1  - -0,1  Aan het die<span class=\"_ _2\"></span>nstjaar toegere<span class=\"_ _2\"></span>kende pensioenk<span class=\"_ _2\"></span>osten - Bijdrage we<span class=\"_ _2\"></span>rknemers - 0,4  0,4  - 0,5  0,5  Rente(kost<span class=\"_ _2\"></span>en)/opbrengsten -5,6  4,9  -0,7  -1,9  1,7  -0,2  Administrat<span class=\"_ _2\"></span>ieve kosten - -0,5  -0,5  - -0,4  -0,4  Verlies <span class=\"_ _2\"></span>door afwikkeling v<span class=\"_ _2\"></span>an het pensioenp<span class=\"_ _2\"></span>lan in Groot-Brittanni<span class=\"_ _2\"></span>\u00eb - - - - -7,3  -7,3  Totaal opgenom<span class=\"_ _2\"></span>en in de winst-<span class=\"ls66\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening (to<span class=\"_ _2\"></span>elichting 7) -10,7  4,7  -5,9  -7,9  -5,6  -13,5  Opgenomen in de ni<span class=\"_ _2\"></span>et-gerealiseer<span class=\"_ _2\"></span>de resultaten Herwaarderi<span class=\"_ _2\"></span>ngen: - Opbrengsten/(<span class=\"_ _2\"></span>kosten) door<span class=\"_ _2\"></span> wijzigingen in demografische<span class=\"_ _2\"></span> veronderst<span class=\"_ _2\"></span>ellingen - - 0,0  -0,0 - -0,0 - Opbrengsten/(<span class=\"_ _2\"></span>kosten) door<span class=\"_ _2\"></span> wijzigingen in financi\u00eble<span class=\"_ _2\"></span> veronderstellingen -7,4  - -7,4  47,9  - 47,9  - Ervaringsaanpassi<span class=\"_ _2\"></span>ngen: opbrengste<span class=\"_ _2\"></span>n/(kosten) 2,0  1,1  3,1  -5,4  -15,4  -20,7  Totaal opgenom<span class=\"_ _2\"></span>en in de niet-gereali<span class=\"_ _2\"></span>seerde resultaten dat ni<span class=\"_ _2\"></span>et in een latere p<span class=\"_ _2\"></span>eriode zal opgenomen w<span class=\"_ _2\"></span>orden in de winst-<span class=\"_ _2\"></span><span class=\"ls66\">en<span class=\"ls0\">-<span class=\"_ _6d\"> </span></span></span>verliesrekening<span class=\"_ _2\"></span> -5,4  1,1  -4,3  42,5  -15,4  27,1  Overige Omrekeningsv<span class=\"_ _2\"></span>erschillen o<span class=\"_ _2\"></span>p buitenlandse plannen -0,4  0,6  0,2  1,5  -2,1  -0,6  Bijdragen v<span class=\"_ _2\"></span>an de werkgeve<span class=\"_ _2\"></span>r - 5,6  5,6  - 4,3  4,3  Betaalde<span class=\"_ _2\"></span> vergoedingen 9,3  -9,3  0,0  11,2  -11,2  0,0 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -14,1  13,7  -0,3  -0,5  - -0,5  Totaal overige<span class=\"_ _2\"></span> -5,2  10,6  5,4  12,2  -9,0  3,2  Saldo op 31 dece<span class=\"_ _2\"></span>mber -158,2  129,8  -28,4  -136,9  113,4  -23,5<span class=\"_ _6d\"> </span>De stijging van d<span class=\"_ _2\"></span>e netto actuele waard<span class=\"_ _2\"></span>e van de verplic<span class=\"_ _2\"></span>htingen is be\u00efnvloed d<span class=\"_ _2\"></span>oor: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het <span class=\"_ _1e\"> </span>verlies <span class=\"_ _1b\"> </span>door <span class=\"_ _31\"> </span>wijziging <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>financi\u00eble <span class=\"_ _1e\"> </span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>2023, <span class=\"_ _1e\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>de  niet-<span class=\"_ _6d\"> </span></span></span>gerealiseerde resultaten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>latere <span class=\"_ _0\"></span>periode <span class=\"_ _0\"></span>zullen <span class=\"_ _0\"></span>opgenomen wo<span class=\"_ _0\"></span>rden in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrek<span class=\"_ _2\"></span>ening. <span class=\"_ _0\"></span>Dit v<span class=\"_ _0\"></span>erlies <span class=\"_ _0\"></span>is voornamelijk <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>verklaren <span class=\"_ _0\"></span>door de <span class=\"_ _1c\"></span>daling van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>discontovoet </span>gebruikt <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>berekening <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>actuele <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>pensioenverplichtingen <span class=\"_ _50\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>te bereiken doel (d<span class=\"_ _2\"></span>e gewogen<span class=\"_ _2\"></span> gemiddelde dis<span class=\"_ _2\"></span>contovoet <span class=\"_ _2\"></span>bedraagt 3,3% in<span class=\"_ _2\"></span> 2023 tege<span class=\"_ _2\"></span>nover 3,9% in<span class=\"_ _2\"></span> 2022). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De wijziging <span class=\"_ _0\"></span>in de <span class=\"_ _0\"></span>consolidatiekring (-14,1 miljoen EUR) <span class=\"_ _0\"></span>naar aanleiding van <span class=\"_ _0\"></span>de combinatie van </span></span>Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _0\"></span>grote <span class=\"_ _1c\"></span>industri\u00eble <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>(toelichting 4<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>- <span class=\"_ _0\"></span>Acquisities en verkopen).<span class=\"_ _2\"></span> De stijging van de re\u00eble wa<span class=\"_ _2\"></span>arde van de fondsbeleggin<span class=\"_ _2\"></span>gen in 2023 kan voornamel<span class=\"_ _2\"></span>ijk verklaard worden door de wijziging in d<span class=\"_ _2\"></span>e consolidatiekrin<span class=\"_ _2\"></span>g voor een bed<span class=\"_ _2\"></span>rag van +13,7 milj<span class=\"_ _2\"></span>oen EUR.  De <span class=\"_ _20\"> </span>netto <span class=\"_ _1f\"> </span>periodieke <span class=\"_ _20\"> </span>pensioenkosten <span class=\"_ _1f\"> </span>zijn <span class=\"_ _20\"> </span>vervat <span class=\"_ _20\"> </span>in <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>vo<span class=\"_ _0\"></span>lgende <span class=\"_ _1f\"> </span>rubrieken <span class=\"_ _1f\"> </span>van <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-<span class=\"_ _6d\"> </span>verliesrekening<span class=\"_ _2\"></span>: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Kostprijs v<span class=\"_ _2\"></span>erkopen -0,2  -0,7  Distributi<span class=\"_ _2\"></span>ekosten -0,1  -0,1  Verkoop- en <span class=\"_ _2\"></span>marketingkoste<span class=\"_ _2\"></span>n -0,1  -0,1  Administrat<span class=\"_ _2\"></span>ieve kosten -3,9  -3,7  Overige be<span class=\"_ _2\"></span>drijfsopbrengst<span class=\"_ _2\"></span>en/(kosten) 5 -1,0  -1,4  EBIT aanpassende e<span class=\"_ _2\"></span>lementen 6 - -7,3  Financier<span class=\"_ _2\"></span>ings (kosten) / opbre<span class=\"_ _2\"></span>ngsten - netto 9 -0,7  -0,2  Totaal -5,9  -13,5  Het <span class=\"_ _50\"></span>effectieve <span class=\"_ _1c\"></span>rendement <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>fondsbeleggingen <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2023 <span class=\"_ _50\"></span>bedroeg <span class=\"_ _1c\"></span>+6,0 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _50\"></span>(2022: <span class=\"_ _50\"></span>-13,7 miljoen EUR).<span class=\"_ _2\"></span> De gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>verwacht in<span class=\"_ _2\"></span> 20<span class=\"_ _2\"></span>24 <span class=\"_ _2\"></span>een bijdrag<span class=\"_ _2\"></span>e van<span class=\"_ _2\"></span> 5,<span class=\"_ _2\"></span>7 miljoe<span class=\"_ _2\"></span>n EUR <span class=\"_ _26\"></span>te leveren <span class=\"_ _26\"></span>voor d<span class=\"_ _2\"></span>e pensioenplann<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>met een te bereiken d<span class=\"_ _2\"></span>oel. De re\u00eble waard<span class=\"_ _2\"></span>e van de belang<span class=\"_ _2\"></span>rijkste categorie\u00ebn van <span class=\"_ _2\"></span>fondsbeleggingen is d<span class=\"_ _2\"></span>e volgende: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>Genoteerd Niet genoteerd Totaal % Genoteerd Niet genoteerd Totaal % Vastgoed - 4,0 4,0 3,1% - 4,0 4,0 3,6% Verzekeri<span class=\"_ _2\"></span>ngscontracten - 70,5 70,5 54,3% - 53,7 53,7 47,4% Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en - 2,7 2,7 2,1% - 8,9 8,9 7,9% Investeri<span class=\"_ _2\"></span>ngsfondsen 52,7 - 52,7 40,6% 46,7 - 46,7 41,2% Totaal 52,7 77,2 129,8 100,0% 46,7 66,7 113,4 100,0% De fondsbelegg<span class=\"_ _2\"></span>ingen omvatten g<span class=\"_ _2\"></span>een vastgoed<span class=\"_ _2\"></span> in gebruik geno<span class=\"_ _2\"></span>men door de<span class=\"_ _2\"></span> groep noch<span class=\"_ _2\"></span> aandelen van<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>dochteronderne<span class=\"_ _2\"></span>mingen, <span class=\"_ _26\"></span>terwijl <span class=\"_ _26\"></span>er aan<span class=\"_ _2\"></span>delen <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>oedermaatscha<span class=\"_ _2\"></span>ppij <span class=\"_ _26\"></span>zijn op<span class=\"_ _2\"></span>genomen <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>een bedrag van 0,3 milj<span class=\"_ _2\"></span>oen EUR per 31 d<span class=\"_ _2\"></span>ecember 2023 (2<span class=\"_ _2\"></span>022: 0,3 miljoen EUR<span class=\"_ _2\"></span>).  De <span class=\"_ _33\"> </span>investeringsf<span class=\"_ _2\"></span>ondsen <span class=\"_ _33\"> </span>omvatten  een <span class=\"_ _33\"> </span>portefeuille  van <span class=\"_ _33\"> </span>investeringen <span class=\"_ _33\"> </span>in  aandelen, <span class=\"_ _33\"> </span>vastrentende beleggingen en <span class=\"_ _0\"></span>andere <span class=\"_ _0\"></span>financi\u00eble activa. <span class=\"_ _0\"></span>Deze <span class=\"_ _0\"></span>diversificatie<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>beperkt <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>portefeuille <span class=\"_ _0\"></span>tot een minimum.<span class=\"_ _2\"></span> De belang<span class=\"_ _2\"></span>rijkste <span class=\"_ _2\"></span>actuari\u00eble <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>gen, g<span class=\"_ _2\"></span>ebruikt <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>de bepal<span class=\"_ _2\"></span>ing van <span class=\"_ _26\"></span>de pensioenverplichtin<span class=\"_ _2\"></span>gen op balansdatum (uitgedru<span class=\"_ _2\"></span>kt als gewog<span class=\"_ _2\"></span>en gemiddelden<span class=\"_ _2\"></span>), zijn de volgende: 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Disconto<span class=\"_ _2\"></span>voet per 31 december 3,3% 3,9% Verwachte p<span class=\"_ _2\"></span>rocentuele salar<span class=\"_ _2\"></span>isstijging 2,1% 2,2% Inflatie 2,3% 2,4% Veronderstellingen <span class=\"_ _1c\"></span>betreffende <span class=\"_ _50\"></span>toekomstige<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>sterftecijfers, <span class=\"_ _50\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>gepubliceerde<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>statistieken en sterftetabellen, z<span class=\"_ _2\"></span>ijn de volgende: Sterftetafel<span class=\"fs0\"> </span>Belgi\u00eb MR/FR - 5 (2022: MR<span class=\"_ _2\"></span>/FR - 5)  Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb 110% S3PMA, 105<span class=\"_ _2\"></span>% S3PFA, CMI_202<span class=\"_ _2\"></span>1 [1.50% M / 1.25% F<span class=\"_ _2\"></span>] [S-kappa=7, A=<span class=\"_ _2\"></span>0,25%, w2020&amp;w2021=0<span class=\"_ _2\"></span>%] trend van<span class=\"_ _2\"></span>af 2016<span class=\"ff8\"> </span>Duitslan<span class=\"_ _2\"></span>d \u00a9 RICHTTAFELN 2018 G<span class=\"_ _2\"></span> von Klaus He<span class=\"_ _2\"></span>ubeck - Lizenz Heubec<span class=\"_ _2\"></span>k-Richttafeln-GmbH<span class=\"_ _2\"></span>, K\u00f6ln De <span class=\"_ _2\"></span>pensioenplannen <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>Belgi\u00eb, <span class=\"_ _26\"></span>gedekt d<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>beheerde <span class=\"_ _26\"></span>pensioenfondsen, <span class=\"_ _26\"></span>voeren min<span class=\"_ _2\"></span>stens <span class=\"_ _26\"></span>om de <span class=\"_ _26\"></span>3 jaar<span class=\"_ _2\"></span> een <span class=\"_ _1c\"></span>ALM-<span class=\"ff3\">studie <span class=\"_ _1c\"></span>uit <span class=\"_ _1c\"></span>overeenkomstig <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>\u201cStatements <span class=\"_ _0\"></span>of <span class=\"_ _50\"></span>Investment <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>rinciples <span class=\"_ _1c\"></span>(SIP)\u201d <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>fondsen. </span>De <span class=\"_ _1c\"></span>beheerders <span class=\"_ _0\"></span>waarborgen <span class=\"_ _1c\"></span>dat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>investeringsstrate<span class=\"_ _2\"></span>gie, <span class=\"_ _1c\"></span>zoals <span class=\"_ _1c\"></span>bepaald <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>SIP, <span class=\"_ _1c\"></span>overeenstemt <span class=\"_ _0\"></span>met de ALM-strategie <span class=\"_ _2\"></span>en deze wordt nauwlet<span class=\"_ _2\"></span>tend opgevolg<span class=\"_ _2\"></span>d door de vermogensb<span class=\"_ _2\"></span>eheerders. De <span class=\"_ _34\"> </span>gewogen <span class=\"_ _27\"> </span>gemiddelde <span class=\"_ _27\"> </span>looptijd <span class=\"_ _34\"> </span>van <span class=\"_ _34\"> </span>de <span class=\"_ _34\"> </span>pensioenverplich<span class=\"_ _2\"></span>tingen <span class=\"_ _27\"> </span>bedraagt <span class=\"_ _27\"> </span>1<span class=\"_ _0\"></span>0 <span class=\"_ _27\"> </span>jaar <span class=\"_ _34\"> </span>voor <span class=\"_ _34\"> </span>de pensioenplannen in de<span class=\"_ _2\"></span> eurozone. De <span class=\"_ _27\"> </span>gevoeligheid <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>pensioenverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _27\"> </span>voor <span class=\"_ _27\"> </span>wijzigingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _34\"> </span>belangrijkste <span class=\"_ _27\"> </span>actuari\u00eble<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en per 31 dece<span class=\"_ _2\"></span>mber 2023 is als volgt:<span class=\"_ _2\"></span><span class=\"fs0\"> </span>Wijziging in veronderstelling Invloed op de pensioen-<span class=\"_ _6d\"> </span>verplichting* Wijziging in veronderstelling Invloed op de pensioen-<span class=\"_ _6d\"> </span>verplichting* Disconto<span class=\"_ _2\"></span>voet +0,5% -3,3% -0,5% 3,7% Salarisgroei +0,5% 0,7% -0,5% -0,7% Pensioen-/infl<span class=\"_ _2\"></span>atiegroei +0,5% 2,3% -0,5% -2,1% Levensve<span class=\"_ _2\"></span>rwachting + 1 jaar 1,0% - 1 jaar -1,0% *<span class=\"ff4\">Een <span class=\"_ _1e\"> </span>positief <span class=\"_ _1e\"> </span>percentage <span class=\"_ _1e\"> </span>wijst <span class=\"_ _1b\"> </span>op <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>stijging  van <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>pe<span class=\"_ _0\"></span>nsioenverp<span class=\"_ _2\"></span>lichting,  terwijl <span class=\"_ _1b\"> </span>een <span class=\"_ _1b\"> </span>negatief  percentage <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>een <span class=\"_ _4f\"> </span>daling<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de </span>pensioen<span class=\"_ _2\"></span>verplichting wijst.<span class=\"ff2\"> </span>De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _1c\"></span>onwaarschijnlijk,<span class=\"_ _2\"></span> vermits <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in s<span class=\"_ _2\"></span>ommige <span class=\"_ _2\"></span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>correlatie <span class=\"_ _26\"></span>kunnen v<span class=\"_ _2\"></span>ertonen. <span class=\"_ _26\"></span>De bovenstaand<span class=\"_ _2\"></span>e gevoeligheidsanalys<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>omvat <span class=\"_ _50\"></span>niet <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>pensioen<span class=\"_ _2\"></span>verplichting <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>pensioenplan <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>Groot<span class=\"_ _0\"></span>-Brittanni\u00eb (momenteel <span class=\"_ _26\"></span>in d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>\u201c<span class=\"_ _0\"></span>buy<span class=\"ff2\">-</span>in\u201d <span class=\"_ _26\"></span>fase, <span class=\"_ _2\"></span>zie <span class=\"_ _2\"></span>hierbo<span class=\"_ _2\"></span>v<span class=\"ff2\">en), <span class=\"_ _2\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>bedrag <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>33,5 <span class=\"_ _2\"></span>miljoen <span class=\"_ _26\"></span>EUR, aan<span class=\"_ _2\"></span>gezien <span class=\"_ _26\"></span>elke </span>wijziging <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>pensioenverplichtin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>zal <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _31\"> </span>worden <span class=\"_ _1e\"> </span>door <span class=\"_ _31\"> </span>dezelfde <span class=\"_ _1e\"> </span>wijziging <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de fondsbeleggingen. <span class=\"_ _51\"> </span>De <span class=\"_ _38\"> </span>gevoeligheidsanaly<span class=\"_ _2\"></span>se <span class=\"_ _38\"> </span>was <span class=\"_ _51\"> </span>daardoor <span class=\"_ _38\"> </span>gebaseerd <span class=\"_ _51\"> </span>op <span class=\"_ _38\"> </span>een <span class=\"_ _51\"> </span>aangepaste pensioenverplichting<span class=\"_ _2\"></span> van 124,7 miljoen EU<span class=\"_ _2\"></span>R. Op aande<span class=\"_ _2\"></span>len gebaseerde betalingen<span class=\"_ _2\"></span> Er <span class=\"_ _0\"></span>zijn geen <span class=\"_ _0\"></span>openstaande warranten <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december 2023, <span class=\"_ _0\"></span>noch <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2022. <span class=\"_ _0\"></span>Er werden geen nieuwe war<span class=\"_ _2\"></span>ranten aangeboden aan he<span class=\"_ _2\"></span>t senior man<span class=\"_ _2\"></span>agement van de gr<span class=\"_ _2\"></span>oep in 2022 en 2023.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "Op aande<span class=\"_ _2\"></span>len gebaseerde betalingen<span class=\"_ _2\"></span> Er <span class=\"_ _0\"></span>zijn geen <span class=\"_ _0\"></span>openstaande warranten <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december 2023, <span class=\"_ _0\"></span>noch <span class=\"_ _0\"></span>per 31 <span class=\"_ _0\"></span>december <span class=\"_ _0\"></span>2022. <span class=\"_ _0\"></span>Er werden geen nieuwe war<span class=\"_ _2\"></span>ranten aangeboden aan he<span class=\"_ _2\"></span>t senior man<span class=\"_ _2\"></span>agement van de gr<span class=\"_ _2\"></span>oep in 2022 en 2023.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "24.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorzieningen<span class=\"_ _2\"></span> </span></span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>(Miljoen EUR) toelichting Op ten hoogste \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Op meer dan \u00e9\u00e9n jaar Totaal Op ten hoogste \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Op meer dan \u00e9\u00e9n jaar Totaal Milieu 28<span class=\"ls0\"> </span>7,1 90,7 97,8 4,8 91,8 96,7 Ontmanteli<span class=\"_ _2\"></span>ng - 23,4 23,4 1,2 22,8 24,0 Herstruc<span class=\"_ _2\"></span>turering 0,1 - 0,1 0,5 - 0,5 Overige  6,7 4,9 11,6 3,4 6,6 10,0 Totaal 13,9 119,0 132,9 9,8 121,3 131,1 Milieu Ontmanteling Herstructurering Overige Totaal Saldo op 1 januari<span class=\"_ _2\"></span> 2023 96,7  24,0  0,5  10,0  131,1  Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring (toelicht<span class=\"_ _2\"></span>ing 4) - - - 3,4  3,4  Toevoeging van v<span class=\"_ _2\"></span>oorzieningen - 0,9  - 5,2  6,1  Aanwending van vo<span class=\"_ _2\"></span>orzieningen -3,6  -1,4  -0,1  -5,0  -10,1  Terugname van voo<span class=\"_ _2\"></span>rzieningen - - -0,2  -2,0  -2,2  Effect van<span class=\"_ _2\"></span> verdiscontering 4,8  - - - 4,8  Omrekeningsv<span class=\"_ _2\"></span>erschillen -0,0  -0,1  - -0,0  -0,1  Saldo op 31 dece<span class=\"_ _2\"></span>mber 2023 97,8  23,4  0,1  11,6  132,9  De <span class=\"_ _27\"> </span>m<span class=\"_ _0\"></span>ilieuvoorzi<span class=\"_ _2\"></span>eningen <span class=\"_ _27\"> </span>bedragen <span class=\"_ _27\"> </span>97,8 <span class=\"_ _34\"> </span>miljoen <span class=\"_ _27\"> </span>EUR <span class=\"_ _34\"> </span>en <span class=\"_ _27\"> </span>hebben <span class=\"_ _34\"> </span>voornamelijk <span class=\"_ _27\"> </span>betrekking <span class=\"_ _27\"> </span>op milieuvoorziening<span class=\"_ _2\"></span>en  om  de  kost<span class=\"_ _2\"></span>en  van  historische  bodem-  en  grondwat<span class=\"_ _2\"></span>erverontreinigin<span class=\"_ _2\"></span>g  op  de fabrieksterreinen <span class=\"_ _26\"></span>in Belgi\u00eb<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>(Ham, <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o en <span class=\"_ _26\"></span>Vilvoorde) <span class=\"_ _2\"></span>en Fr<span class=\"_ _2\"></span>ankrijk <span class=\"_ _2\"></span>(Loos) <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>dekke<span class=\"_ _0\"></span>n. <span class=\"_ _26\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>erkende provisies <span class=\"_ _33\"> </span>reflecteren  de <span class=\"_ _1d\"> </span>huidig<span class=\"_ _2\"></span>e <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>verwachte  toekomstige <span class=\"_ _33\"> </span>kasuitstromen  van <span class=\"_ _33\"> </span>het saneringsplan, gespreid<span class=\"_ _2\"></span> over de periode 2024-2054. De gebruikt<span class=\"_ _2\"></span>e discontovoet, een afgeleid<span class=\"_ _2\"></span>e van de rentecurve <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>Belgische <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>Franse <span class=\"_ _1c\"></span>staatsobligaties, <span class=\"_ _1c\"></span>varieerde<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>tussen <span class=\"_ _0\"></span>2,2% <span class=\"_ _50\"></span>en <span class=\"_ _1c\"></span>3,5% <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>(tussen 2,6% en <span class=\"_ _0\"></span>3,4% o<span class=\"_ _0\"></span>p jaareinde 2022). <span class=\"_ _0\"></span>Ten <span class=\"_ _0\"></span>gevolge van <span class=\"_ _0\"></span>aanpassin<span class=\"_ _2\"></span>gen <span class=\"_ _0\"></span>aan de <span class=\"_ _0\"></span>fasering v<span class=\"_ _0\"></span>an de <span class=\"_ _0\"></span>kasstromen, inflatie en de<span class=\"_ _2\"></span> toegepaste di<span class=\"_ _26\"></span>sco<span class=\"_ _0\"></span>ntovoet, steg<span class=\"_ _2\"></span>en de mili<span class=\"_ _2\"></span>euprovisies<span class=\"_ _2\"></span> met 2,0 milj<span class=\"_ _2\"></span>oen EUR (in <span class=\"_ _2\"></span>vergelijking met  een <span class=\"_ _1e\"> </span>daling  van <span class=\"_ _1e\"> </span>16,7  miljoen <span class=\"_ _1e\"> </span>EUR  in  2<span class=\"_ _2\"></span>022). <span class=\"_ _1b\"> </span>Deze <span class=\"_ _1b\"> </span>impact  werd <span class=\"_ _1e\"> </span>erkend  in <span class=\"_ _1e\"> </span>EBIT  aanpassend<span class=\"_ _2\"></span>e elementen <span class=\"_ _26\"></span>(toelichting <span class=\"_ _26\"></span>6 <span class=\"_ _2\"></span>- <span class=\"_ _26\"></span>EBIT <span class=\"_ _2\"></span>aanpassende <span class=\"_ _26\"></span>elemente<span class=\"_ _2\"></span>n). <span class=\"_ _2\"></span>Een <span class=\"_ _26\"></span>stijging <span class=\"_ _26\"></span>van d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>discontovoet <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _26\"></span>1% <span class=\"_ _2\"></span>zou de milieuvoorzienin<span class=\"_ _2\"></span>g doen dalen m<span class=\"_ _2\"></span>et ongeveer -9 miljoen E<span class=\"_ _2\"></span>UR.  Het <span class=\"_ _32\"></span>gebruik <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>milieuvoorz<span class=\"_ _2\"></span>ieningen <span class=\"_ _32\"></span>bedraagt <span class=\"_ _32\"></span>-3,6 <span class=\"_ _32\"></span>miljoen <span class=\"_ _32\"></span>EUR <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>2023 <span class=\"_ _32\"></span>(2022: <span class=\"_ _31\"></span>-1,5 <span class=\"_ _25\"></span>miljoen <span class=\"_ _32\"></span>EUR), terwijl de i<span class=\"_ _2\"></span>mpact van <span class=\"_ _2\"></span>het afwikkel<span class=\"_ _2\"></span>en van de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erdisconterin<span class=\"_ _2\"></span>g -2,8 miljoen <span class=\"_ _2\"></span>EUR bedraag<span class=\"_ _2\"></span>t in 2023 <span class=\"_ _2\"></span>(2022<span class=\"_ _2\"></span>: -1,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR) <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>financiering<span class=\"_ _2\"></span>skosten <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _0\"></span>9 <span class=\"_ _1c\"></span>- <span class=\"_ _0\"></span>Financieringskosten en -opbrengsten).<span class=\"_ _2\"></span> De <span class=\"_ _1e\"> </span>geboekte <span class=\"_ _31\"> </span>bedragen <span class=\"_ _1e\"> </span>reflecter<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>beste <span class=\"_ _31\"> </span>raming <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>management <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _31\"> </span>betrekking <span class=\"_ _1e\"> </span>tot <span class=\"_ _1e\"> </span>de verwachte <span class=\"_ _0\"></span>uitgaven <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>huidige v<span class=\"_ _0\"></span>erplichtinge<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>te <span class=\"_ _0\"></span>voldoen <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>balansdatum <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>gebaseerd op <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>huidige <span class=\"_ _0\"></span>kennis <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>gelijke <span class=\"_ _0\"></span>blootstelling. <span class=\"_ _0\"></span>Deze <span class=\"_ _1c\"></span>voorzieningen <span class=\"_ _0\"></span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _0\"></span>regelmatig <span class=\"_ _0\"></span>herzien en <span class=\"_ _1f\"> </span>zullen, <span class=\"_ _29\"> </span>indien <span class=\"_ _1f\"> </span>nodig, <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>aangepast <span class=\"_ _1f\"> </span>wanneer <span class=\"_ _29\"> </span>nieuwe <span class=\"_ _1f\"> </span>informatie <span class=\"_ _1f\"> </span>beschikbaar <span class=\"_ _29\"> </span>is. <span class=\"_ _29\"> </span>D<span class=\"_ _0\"></span>eze voorzieningen <span class=\"_ _0\"></span>kunnen <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>toekomst <span class=\"_ _1c\"></span>wijzigen <span class=\"_ _0\"></span>als <span class=\"_ _1c\"></span>gevolg <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>nieuwe <span class=\"_ _1c\"></span>informatie <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>aard <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>de omvang van de ver<span class=\"_ _2\"></span>ontreiniging<span class=\"_ _2\"></span>en, een verandering in de wetgeving<span class=\"_ _2\"></span> of andere s<span class=\"_ _2\"></span>oortgelijke factoren.<span class=\"_ _2\"></span> Een <span class=\"_ _2\"></span>aantal <span class=\"_ _26\"></span>vestigingen <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>Frankrijk, die <span class=\"_ _26\"></span>door <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>worden uitg<span class=\"_ _2\"></span>ebaat, <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>onderworpen <span class=\"_ _26\"></span>aan de<span class=\"_ _2\"></span> wetgeving <span class=\"_ _25\"></span>met <span class=\"_ _25\"></span>betrekking <span class=\"_ _25\"></span>tot <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>voor <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>bescher<span class=\"_ _2\"></span>ming <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>leefmilieu <span class=\"_ _50\"></span>geklasseerde <span class=\"_ _32\"></span>installa<span class=\"_ _2\"></span>ties (ICPE). <span class=\"_ _2b\"> </span>Deze <span class=\"_ _51\"> </span>wetgeving <span class=\"_ _2b\"> </span>verplicht <span class=\"_ _51\"> </span>tot <span class=\"_ _2b\"> </span>de <span class=\"_ _51\"> </span>ontmanteling <span class=\"_ _2b\"> </span>van <span class=\"_ _51\"> </span>geklasseerde <span class=\"_ _51\"> </span>installaties. <span class=\"_ _2b\"> </span>De ontmantelings<span class=\"_ _2\"></span>voorziening <span class=\"_ _32\"></span>is <span class=\"_ _32\"></span>opgenomen <span class=\"_ _32\"></span>in <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>kost <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>betreffende <span class=\"_ _25\"></span>materi\u00eble <span class=\"_ _32\"></span>vaste <span class=\"_ _32\"></span>activa, <span class=\"_ _32\"></span>en wordt <span class=\"_ _2\"></span>overeenkomstig<span class=\"_ _2\"></span> afg<span class=\"_ _2\"></span>eschreven. <span class=\"_ _26\"></span>De totale<span class=\"_ _2\"></span> pro<span class=\"_ _2\"></span>visie <span class=\"_ _2\"></span>voor d<span class=\"_ _26\"></span>e vestigingen <span class=\"_ _26\"></span>in Fra<span class=\"_ _2\"></span>nkrijk b<span class=\"_ _2\"></span>edraagt <span class=\"_ _26\"></span>19,7 miljoen EUR per 31<span class=\"_ _2\"></span> december 2023 (20<span class=\"_ _2\"></span>22: 19,2 miljoen EUR).<span class=\"_ _6d\"> </span>De <span class=\"_ _50\"></span>geboekte <span class=\"_ _50\"></span>bedragen <span class=\"_ _50\"></span>werden <span class=\"_ _50\"></span>bepaald <span class=\"_ _25\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>interne <span class=\"_ _50\"></span>evaluatie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>hand <span class=\"_ _25\"></span>van <span class=\"_ _50\"></span>de aanschaffingswaarde<span class=\"_ _2\"></span> van de gerelateerde activa.<span class=\"_ _2\"></span> Deze bedragen reflecteren d<span class=\"_ _2\"></span>e beste raming van het management met <span class=\"_ _1c\"></span>betrekking <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verwachte <span class=\"_ _0\"></span>uitgaven. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>verwachte <span class=\"_ _1c\"></span>timing <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>kasuitgaven <span class=\"_ _0\"></span>is nog niet gekend. Er<span class=\"_ _2\"></span> worden echter geen sig<span class=\"_ _2\"></span>nificante kasu<span class=\"_ _2\"></span>itgaven verwacht in d<span class=\"_ _2\"></span>e nabije toeko<span class=\"_ _2\"></span>mst. De <span class=\"_ _31\"> </span>overige <span class=\"_ _32\"></span>voorzieningen <span class=\"_ _32\"></span>omvatten <span class=\"_ _31\"> </span>voorzieningen <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>claims, <span class=\"_ _31\"> </span>garantieverplichting<span class=\"_ _2\"></span>en <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>diverse, individueel, niet-significan<span class=\"_ _2\"></span>te bedragen. Deze voorzieningen worden op regelmati<span class=\"_ _2\"></span>ge basis beoordeeld en, <span class=\"_ _29\"> </span>indien <span class=\"_ _1f\"> </span>nodig, <span class=\"_ _29\"> </span>aangepast <span class=\"_ _1f\"> </span>naar <span class=\"_ _29\"> </span>aanleiding <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>nieuw <span class=\"_ _29\"> </span>beschikbare <span class=\"_ _1f\"> </span>informatie <span class=\"_ _29\"> </span>of <span class=\"_ _29\"> </span>gewijzigde omstandigheden. <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>reflecteren <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>beste <span class=\"_ _50\"></span>raming <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>management <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>betrekking<span class=\"_ _26\"></span> tot de verwachte<span class=\"_ _2\"></span> uitgaven om aan de hu<span class=\"_ _2\"></span>idige verplich<span class=\"_ _2\"></span>ting op balansdatum t<span class=\"_ _2\"></span>e voldoen. 27.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Waarborgen en ve<span class=\"_ _2\"></span>rbintenissen </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Waarborgen geste<span class=\"_ _2\"></span>ld door de<span class=\"_ _2\"></span>rden voor rekening van d<span class=\"_ _2\"></span>e groep 29,9 29,3 Waarborgen geste<span class=\"_ _2\"></span>ld voor r<span class=\"_ _2\"></span>ekening van derden 1,8 3,0 Waarborgen ver<span class=\"_ _2\"></span>kregen van de<span class=\"_ _2\"></span>rden 9,2 6,7 Verbinte<span class=\"_ _2\"></span>nissen met betrek<span class=\"_ _2\"></span>king tot invester<span class=\"_ _2\"></span>ingen 84,2 52,9 Waarborgen <span class=\"_ _25\"></span>gesteld <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>derden <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>rekening <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>hebben <span class=\"_ _50\"></span>voo<span class=\"_ _0\"></span>rnamelijk <span class=\"_ _25\"></span>betrekking <span class=\"_ _50\"></span>op waarborgen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>nv <span class=\"_ _50\"></span>voor <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>22,7 <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>iljoen EUR <span class=\"_ _0\"></span>(2022: <span class=\"_ _0\"></span>22,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR). <span class=\"_ _1c\"></span>Het <span class=\"_ _0\"></span>resterende <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>bestaat <span class=\"_ _0\"></span>uit <span class=\"_ _1c\"></span>diverse waarborgen <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>douane <span class=\"_ _0\"></span>en andere verplichting<span class=\"_ _2\"></span>en. Waarborgen <span class=\"_ _33\"> </span>gesteld <span class=\"_ _4f\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _33\"> </span>rekening <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>derden <span class=\"_ _1d\"> </span>betreffen<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>voornamelijk <span class=\"_ _33\"> </span>waarborgen <span class=\"_ _33\"> </span>die <span class=\"_ _1d\"> </span>gestel<span class=\"_ _2\"></span>d werden voor de uit<span class=\"_ _2\"></span>voering van leas<span class=\"_ _2\"></span>everplichtingen. <span class=\"_ _2\"></span> Waarborgen  verkr<span class=\"_ _2\"></span>egen  van  derden<span class=\"_ _2\"></span>  betreffen  waar<span class=\"_ _2\"></span>borgen  die  door  l<span class=\"_ _2\"></span>everanciers  ges<span class=\"_ _2\"></span>teld  worden tegenover de gr<span class=\"_ _2\"></span>oep als waarborg v<span class=\"_ _2\"></span>oor de accurate uit<span class=\"_ _2\"></span>voering van inves<span class=\"_ _2\"></span>teringsprojecten. De <span class=\"_ _0\"></span>investeringen <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>aangegaan<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>maar <span class=\"_ _1c\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>uitgevoerd, <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>84,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>eind 2023 <span class=\"_ _26\"></span>(2022: <span class=\"_ _26\"></span>52,9 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR). <span class=\"_ _26\"></span>Deze <span class=\"_ _26\"></span>verbintenissen <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>voornamelijk <span class=\"_ _26\"></span>betrekking <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>investeringen voor <span class=\"_ _31\"></span>de <span class=\"_ _31\"> </span>bouw <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>nieuwe <span class=\"_ _32\"></span>Thio<span class=\"_ _0\"></span>-Sul\u00ae <span class=\"_ _32\"></span>fabriek <span class=\"_ _31\"> </span>in <span class=\"_ _32\"></span>Nederland <span class=\"_ _31\"> </span>(segment <span class=\"_ _31\"> </span>Agro), <span class=\"_ _32\"></span>de <span class=\"_ _1e\"> </span>bouw <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>een nieuwe <span class=\"_ _25\"></span>liquide <span class=\"_ _25\"></span>meststoffenfabriek <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>Verenigde <span class=\"_ _25\"></span>Staten <span class=\"_ _32\"></span>(segment <span class=\"_ _25\"></span>Agro), <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>co<span class=\"_ _0\"></span>nstructie <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een nieuw <span class=\"_ _0\"></span>hoofdkantoor voo<span class=\"_ _0\"></span>r Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>Ieper (<span class=\"_ _0\"></span>segment <span class=\"_ _0\"></span>Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies), <span class=\"_ _0\"></span>investeringen<span class=\"_ _2\"></span> om <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>betere <span class=\"_ _50\"></span>valorisatie <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>di<span class=\"_ _0\"></span>erlijke <span class=\"_ _50\"></span>bijproducten <span class=\"_ _50\"></span>te <span class=\"_ _25\"></span>bewerkstelligen, <span class=\"_ _50\"></span>alsook <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van vrachtwagens, <span class=\"_ _50\"></span>welke <span class=\"_ _25\"></span>voorheen <span class=\"_ _25\"></span>geleased <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>(segment <span class=\"_ _25\"></span>Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>investeringen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de uitbreiding <span class=\"_ _26\"></span>van de p<span class=\"_ _2\"></span>roductiecapaciteit <span class=\"_ _26\"></span>en verbetering<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van productie-<span class=\"_ _2\"></span>effici\u00ebntie <span class=\"_ _26\"></span>binnen DYKA <span class=\"_ _2\"></span>Group (segment Industrial S<span class=\"_ _2\"></span>olutions<span class=\"ls2a\">).</span> De <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>pand <span class=\"_ _31\"> </span>gegeven <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>eerste <span class=\"_ _1e\"> </span>graad <span class=\"_ _31\"> </span>om <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>verplichtingen <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>et betrekking <span class=\"_ _32\"></span>tot <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>leningsovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>440,0 <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _32\"></span>EUR, <span class=\"_ _31\"> </span>getekend <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>18 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2008 tussen <span class=\"_ _0\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>bankensyndicaat <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>laatste <span class=\"_ _0\"></span>keer <span class=\"_ _1c\"></span>gewijzigd <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>aangepast <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>basis van <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>wijzigings- <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>aanpassingsakte<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>25 <span class=\"_ _2\"></span>maart <span class=\"_ _26\"></span>2019 <span class=\"_ _2\"></span>(met <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>resterende <span class=\"_ _26\"></span>bank). <span class=\"_ _26\"></span>De a<span class=\"_ _2\"></span>andelen <span class=\"_ _26\"></span>van T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>pand <span class=\"_ _1c\"></span>gegeven <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tweede <span class=\"_ _0\"></span>graad <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>volledige 425 MW capaciteit,<span class=\"_ _2\"></span> getekend op 13 augustus 200<span class=\"_ _2\"></span>8 tussen T-Power nv en R<span class=\"_ _2\"></span>WE groep, te waarborgen<span class=\"_ _2\"></span>. Deze tollingovereen<span class=\"_ _2\"></span>komst loopt o<span class=\"_ _2\"></span>ver een periode <span class=\"_ _2\"></span>van 15 jaar en zal<span class=\"_ _2\"></span> eindigen in 2026. De groep en haar filial<span class=\"_ _26\"></span>en hebben bepaalde and<span class=\"_ _2\"></span>ere voorwaardelijke<span class=\"_ _2\"></span> verplichtinge<span class=\"_ _2\"></span>n met betrekkin<span class=\"_ _2\"></span>g tot lange termijn aankoopverp<span class=\"_ _2\"></span>lichtingen en verbintenisse<span class=\"_ _2\"></span>n. Deze verbintenissen voorzien in strategische<span class=\"_ _2\"></span> grondstoffen en g<span class=\"_ _2\"></span>oederen en diensten,<span class=\"_ _2\"></span> zoals elektricit<span class=\"_ _2\"></span>eit en gas. 28.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorwaardelijke ver<span class=\"_ _2\"></span>plichtingen en ba<span class=\"_ _2\"></span>ten </span></span>De <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>geconfr<span class=\"_ _2\"></span>onteerd <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>aantal <span class=\"_ _26\"></span>schade-eisen <span class=\"_ _2\"></span>of p<span class=\"_ _2\"></span>otenti\u00eble <span class=\"_ _26\"></span>schade-eisen <span class=\"_ _2\"></span>en g<span class=\"_ _26\"></span>esc<span class=\"_ _0\"></span>hillen die <span class=\"_ _32\"></span>voortvloeien <span class=\"_ _25\"></span>uit <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>dagelijkse <span class=\"_ _25\"></span>bedrijfsvoering. <span class=\"_ _32\"></span>In <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>ate <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>schade-eisen <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>geschillen<span class=\"_ _2\"></span> zodanig <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>waarschijnlijk <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>afwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verplichting <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>uitstroom <span class=\"_ _1c\"></span>van middelen <span class=\"_ _0\"></span>noodzakelijk is <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>betro<span class=\"_ _0\"></span>uwbare schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>verplichting, werden er geschi<span class=\"_ _2\"></span>kte voorziening<span class=\"_ _2\"></span>en aangelegd.  Tessenderlo <span class=\"_ _26\"></span>Group en<span class=\"_ _2\"></span> Aki<span class=\"_ _2\"></span>olis hebb<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>kennisgenomen <span class=\"_ _26\"></span>van e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>kennisgeving <span class=\"_ _26\"></span>van g<span class=\"_ _2\"></span>rieven <span class=\"_ _2\"></span>(\u201cnotification<span class=\"_ _2\"></span> de griefs\u201d) <span class=\"_ _0\"></span>die de Franse mededingingsau<span class=\"_ _2\"></span>toriteit op 28 <span class=\"_ _0\"></span>april 2022 naar onder meer de <span class=\"_ _0\"></span>Vennootschap en <span class=\"_ _1c\"></span>vennootschappen <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>Akiolis <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>gestuurd. <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>roup <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschappen v<span class=\"_ _0\"></span>an Akiolis <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>verweten <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>inbreuk <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>hebben <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _32\"></span>gepleegd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>Franse <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>ededingswetge<span class=\"_ _2\"></span>ving <span class=\"_ _25\"></span>in verband <span class=\"_ _1c\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>reorganisatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>zijn <span class=\"_ _25\"></span>activiteiten <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2015. <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>Akiolis <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlenen<span class=\"_ _2\"></span> hun <span class=\"_ _2\"></span>medewerking <span class=\"_ _2\"></span>aan h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>onderzoek en <span class=\"_ _26\"></span>hebben sam<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t hun <span class=\"_ _26\"></span>advocaten hun <span class=\"_ _26\"></span>verdediging hiero<span class=\"_ _2\"></span>ver voorbereid. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>zaak, <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>zou <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>kan <span class=\"_ _0\"></span>momenteel, <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>basis <span class=\"_ _0\"></span>van de informatie in de <span class=\"_ _2\"></span>kennisgeving<span class=\"_ _2\"></span>, niet betrouwbaar<span class=\"_ _2\"></span> ingeschat worden. Het beho<span class=\"_ _2\"></span>ort <span class=\"_ _2\"></span>tot he<span class=\"_ _2\"></span>t beleid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>milieuvoorzienin<span class=\"_ _2\"></span>gen aan<span class=\"_ _2\"></span> te <span class=\"_ _2\"></span>leggen <span class=\"_ _26\"></span>wanneer d<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>een bestaande verplichting<span class=\"_ _2\"></span> heeft (in rechte afdwing<span class=\"_ _2\"></span>baar of feitelijk) als gevolg van <span class=\"_ _2\"></span>een gebeurtenis in het verleden, wanneer <span class=\"_ _0\"></span>het waarschijnlijk is <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>afwikkeling van <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>verplichtin<span class=\"_ _2\"></span>gen ee<span class=\"_ _0\"></span>n uitstroom van <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>noodzakelijk zal <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>wanneer <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>betrouwbar<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an de omvang van d<span class=\"_ _2\"></span>eze verplichting<span class=\"_ _2\"></span>en.  Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>regelmatig <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _26\"></span>beoordeeld <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>nodig <span class=\"_ _26\"></span>aangepast n<span class=\"_ _2\"></span>aarmate <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> onderzoek <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>werkzaamheden <span class=\"_ _2a\"> </span>vorderen <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>additionele <span class=\"_ _2a\"> </span>informatie <span class=\"_ _2a\"> </span>beschikbaar <span class=\"_ _2a\"> </span>komt. Milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>kunnen <span class=\"_ _2\"></span>belangrijke <span class=\"_ _26\"></span>wijzigingen <span class=\"_ _26\"></span>ondergaan <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>uwe <span class=\"_ _2\"></span>informatie<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ver de <span class=\"_ _33\"> </span>aard <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>omvang <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>erontreiniging<span class=\"_ _2\"></span>en, <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>verandering <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>wetgeving<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>andere soortgelijke factor<span class=\"_ _2\"></span>en. Zoals <span class=\"_ _38\"> </span>vermeld <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>toelichting <span class=\"_ _38\"> </span>24 <span class=\"_ _38\"> </span>- <span class=\"_ _28\"> </span>Voorziening<span class=\"_ _26\"></span>en, <span class=\"_ _28\"> </span>bedragen <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>m<span class=\"_ _0\"></span>ilieuvoorzienin<span class=\"_ _2\"></span>gen, <span class=\"_ _38\"> </span>in overeenstem<span class=\"_ _2\"></span>ming met d<span class=\"_ _26\"></span>e waarderingsgrondslagen<span class=\"_ _2\"></span> zoals <span class=\"_ _2\"></span>hierboven <span class=\"_ _2\"></span>vermeld, 97,<span class=\"_ _2\"></span>8 miljoen <span class=\"_ _2\"></span>EUR per<span class=\"_ _2\"></span> 31<span class=\"_ _2\"></span> december 2023<span class=\"_ _2\"></span> (31 decemb<span class=\"_ _2\"></span>er 2022: 96,7 milj<span class=\"_ _2\"></span>oen EUR).  Hoewel <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>mogelijk <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>huidige <span class=\"_ _0\"></span>milieurisico\u2019s <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oorspellen, <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>het niet <span class=\"_ _32\"></span>uitgesloten <span class=\"_ _25\"></span>worden <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>er <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>toekomst <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>nood <span class=\"_ _32\"></span>zal <span class=\"_ _25\"></span>ontstaan <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aanleg <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe<span class=\"_ _2\"></span> milieuvoorziening<span class=\"_ _2\"></span>en. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>zullen, <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>oo<span class=\"_ _0\"></span>rdeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>anagement, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>huidige beschikbare informatie en rekening <span class=\"_ _0\"></span>houdend met de huidige financi\u00eble <span class=\"_ _0\"></span>structuur van de <span class=\"_ _0\"></span>groep, geen significante invloed <span class=\"_ _0\"></span>hebben op <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>geconsolideerde balans. Het <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>evenwel niet <span class=\"_ _0\"></span>uitgesloten worden dat <span class=\"_ _0\"></span>dergelijke <span class=\"_ _0\"></span>provisies <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>materi\u00eble <span class=\"_ _0\"></span>invloed <span class=\"_ _0\"></span>kunnen hebben <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een bepaalde verslagperi<span class=\"_ _2\"></span>ode. Acquisities, <span class=\"_ _27\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>en <span class=\"_ _34\"> </span>joint <span class=\"_ _27\"> </span>venture <span class=\"_ _27\"> </span>overeenkomsten, <span class=\"_ _20\"> </span>alsook <span class=\"_ _34\"> </span>desin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _27\"> </span>kunnen gebruikelijke <span class=\"_ _32\"></span>voorzieningen<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>bevatten <span class=\"_ _31\"> </span>welke <span class=\"_ _32\"></span>kunnen <span class=\"_ _32\"></span>leiden <span class=\"_ _31\"> </span>tot <span class=\"_ _31\"> </span>prijsaanpassingen. <span class=\"_ _32\"></span>Bovendien <span class=\"_ _32\"></span>werd voor <span class=\"_ _38\"> </span>desinvestering<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>voldoende <span class=\"_ _38\"> </span>rekening <span class=\"_ _38\"> </span>geh<span class=\"_ _2\"></span>ouden <span class=\"_ _38\"> </span>met <span class=\"_ _38\"> </span>voorziening<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _38\"> </span>mogelijke schadeloosstelling<span class=\"_ _2\"></span>en betaalbaar aan<span class=\"_ _26\"></span> de overnemer, ind<span class=\"_ _2\"></span>ien nodig, met<span class=\"_ _2\"></span> inbegrip va<span class=\"_ _2\"></span>n aangelegenhed<span class=\"_ _2\"></span>en op <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>gebied <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>gezondheid, <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>ilieu, <span class=\"_ _31\"> </span>belastingen, <span class=\"_ _31\"> </span>productaansprakelijkheid, <span class=\"_ _31\"> </span>herstructureringen,<span class=\"_ _2\"></span> concurrentie, <span class=\"_ _32\"></span>pensioenen <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>vergoedingen <span class=\"_ _32\"></span>in <span class=\"_ _1e\"> </span>aandelen. <span class=\"_ _32\"></span>Op <span class=\"_ _1e\"> </span>basis <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>momenteel <span class=\"_ _32\"></span>beschikbare gegevens, wordt d<span class=\"_ _2\"></span>e kans op een signifi<span class=\"_ _2\"></span>cante uitstroo<span class=\"_ _2\"></span>m van geldmiddelen als<span class=\"_ _2\"></span> gering<span class=\"_ _2\"></span> beschouwd.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "25.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Handels- en overi<span class=\"_ _2\"></span>ge schulden </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e schulden op m<span class=\"_ _2\"></span>eer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 2,8 3,1 3,1 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 3,6 3,4 3,4 Overige sc<span class=\"_ _2\"></span>hulden 0,5 0,4 0,4 Totaal 6,8 6,9 6,9 Handels- en overig<span class=\"_ _2\"></span>e schulden op t<span class=\"_ _2\"></span>en hoogste \u00e9\u00e9n jaar Handelsschul<span class=\"_ _2\"></span>den 257,1 269,3 363,3 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 92,3 89,9 112,9 BTW en overi<span class=\"_ _2\"></span>ge belastingen 12,4 12,1 14,0 Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 4,9 4,1 8,1 Handels- en ov<span class=\"_ _2\"></span>erige schulde<span class=\"_ _2\"></span>n op verbonden par<span class=\"_ _2\"></span>tijen 29<span class=\"ls0\"> </span>3,2 3,5 3,5 Ontvangen vo<span class=\"_ _2\"></span>orschotten 23,0 0,3 54,9 Overige sc<span class=\"_ _2\"></span>hulden 12,8 4,1 5,1 Totaal 405,5 383,2 561,9 De <span class=\"_ _50\"></span>daling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>bezoldiging<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>so<span class=\"_ _0\"></span>ciale <span class=\"_ _50\"></span>zekerheid <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>ten <span class=\"_ _50\"></span>hoogste <span class=\"_ _1c\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(92,3 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>in vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>2022 <span class=\"_ _1c\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _50\"></span>(112,9 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _1c\"></span>kan <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een daling v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de toe <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>rekenen <span class=\"_ _0\"></span>kosten voor <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariabele<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>vergoedingen, die <span class=\"_ _0\"></span>gekoppeld <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>individu<span class=\"_ _2\"></span>ele en bedrijfsgerelate<span class=\"_ _2\"></span>erde prestaties. De <span class=\"_ _50\"></span>handelsschulden <span class=\"_ _1c\"></span>daalden <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>363,3 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _50\"></span>Pro <span class=\"_ _50\"></span>Forma <span class=\"_ _50\"></span>cijfers <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>257,1 <span class=\"_ _50\"></span>miljoen EUR <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>jaareinde <span class=\"_ _25\"></span>2023. <span class=\"_ _50\"></span>Deze <span class=\"_ _32\"></span>daling <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>wijten <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>lagere <span class=\"_ _32\"></span>activiteit, <span class=\"_ _50\"></span>timing <span class=\"_ _25\"></span>van leveranciersbetalin<span class=\"_ _2\"></span>gen evenals een dalin<span class=\"_ _2\"></span>g van de gr<span class=\"_ _2\"></span>ondstof-, energie- en transp<span class=\"_ _2\"></span>ortkosten. Op 3<span class=\"_ _0\"></span>1 december 2023 <span class=\"_ _0\"></span>bevatten de <span class=\"_ _0\"></span>overige schulden op <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste \u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>(12,8 miljoen <span class=\"_ _0\"></span>EUR) een uitstaande <span class=\"_ _0\"></span>schuld <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>7,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>ingehouden <span class=\"_ _0\"></span>roerende <span class=\"_ _0\"></span>voorheffing <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het 2022 <span class=\"_ _50\"></span>dividend, <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>betaald <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>Oostiep <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>bv <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>januari<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>2024 <span class=\"_ _50\"></span>(toelichtin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>29 <span class=\"_ _25\"></span>- <span class=\"_ _1c\"></span>Verbonden partijen). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "25.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Handels- en overi<span class=\"_ _2\"></span>ge schulden </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e schulden op m<span class=\"_ _2\"></span>eer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 2,8 3,1 3,1 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 3,6 3,4 3,4 Overige sc<span class=\"_ _2\"></span>hulden 0,5 0,4 0,4 Totaal 6,8 6,9 6,9 Handels- en overig<span class=\"_ _2\"></span>e schulden op t<span class=\"_ _2\"></span>en hoogste \u00e9\u00e9n jaar Handelsschul<span class=\"_ _2\"></span>den 257,1 269,3 363,3 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 92,3 89,9 112,9 BTW en overi<span class=\"_ _2\"></span>ge belastingen 12,4 12,1 14,0 Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 4,9 4,1 8,1 Handels- en ov<span class=\"_ _2\"></span>erige schulde<span class=\"_ _2\"></span>n op verbonden par<span class=\"_ _2\"></span>tijen 29<span class=\"ls0\"> </span>3,2 3,5 3,5 Ontvangen vo<span class=\"_ _2\"></span>orschotten 23,0 0,3 54,9 Overige sc<span class=\"_ _2\"></span>hulden 12,8 4,1 5,1 Totaal 405,5 383,2 561,9 De <span class=\"_ _50\"></span>daling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>bezoldiging<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>so<span class=\"_ _0\"></span>ciale <span class=\"_ _50\"></span>zekerheid <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>ten <span class=\"_ _50\"></span>hoogste <span class=\"_ _1c\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(92,3 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>in vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>2022 <span class=\"_ _1c\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _50\"></span>(112,9 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _1c\"></span>kan <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een daling v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de toe <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>rekenen <span class=\"_ _0\"></span>kosten voor <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariabele<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>vergoedingen, die <span class=\"_ _0\"></span>gekoppeld <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>individu<span class=\"_ _2\"></span>ele en bedrijfsgerelate<span class=\"_ _2\"></span>erde prestaties. De <span class=\"_ _50\"></span>handelsschulden <span class=\"_ _1c\"></span>daalden <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>363,3 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _50\"></span>Pro <span class=\"_ _50\"></span>Forma <span class=\"_ _50\"></span>cijfers <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>257,1 <span class=\"_ _50\"></span>miljoen EUR <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>jaareinde <span class=\"_ _25\"></span>2023. <span class=\"_ _50\"></span>Deze <span class=\"_ _32\"></span>daling <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>wijten <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>lagere <span class=\"_ _32\"></span>activiteit, <span class=\"_ _50\"></span>timing <span class=\"_ _25\"></span>van leveranciersbetalin<span class=\"_ _2\"></span>gen evenals een dalin<span class=\"_ _2\"></span>g van de gr<span class=\"_ _2\"></span>ondstof-, energie- en transp<span class=\"_ _2\"></span>ortkosten. Op 3<span class=\"_ _0\"></span>1 december 2023 <span class=\"_ _0\"></span>bevatten de <span class=\"_ _0\"></span>overige schulden op <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste \u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>(12,8 miljoen <span class=\"_ _0\"></span>EUR) een uitstaande <span class=\"_ _0\"></span>schuld <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>7,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>ingehouden <span class=\"_ _0\"></span>roerende <span class=\"_ _0\"></span>voorheffing <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het 2022 <span class=\"_ _50\"></span>dividend, <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>betaald <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>Oostiep <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>bv <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>januari<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>2024 <span class=\"_ _50\"></span>(toelichtin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>29 <span class=\"_ _25\"></span>- <span class=\"_ _1c\"></span>Verbonden partijen). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "25.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Handels- en overi<span class=\"_ _2\"></span>ge schulden </span></span>(Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Pro Forma Handels- en overig<span class=\"_ _2\"></span>e schulden op m<span class=\"_ _2\"></span>eer dan \u00e9\u00e9n jaa<span class=\"_ _2\"></span>r Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 2,8 3,1 3,1 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 3,6 3,4 3,4 Overige sc<span class=\"_ _2\"></span>hulden 0,5 0,4 0,4 Totaal 6,8 6,9 6,9 Handels- en overig<span class=\"_ _2\"></span>e schulden op t<span class=\"_ _2\"></span>en hoogste \u00e9\u00e9n jaar Handelsschul<span class=\"_ _2\"></span>den 257,1 269,3 363,3 Bezoldigingen <span class=\"_ _2\"></span>en sociale<span class=\"_ _2\"></span> zekerheid 92,3 89,9 112,9 BTW en overi<span class=\"_ _2\"></span>ge belastingen 12,4 12,1 14,0 Toe te re<span class=\"_ _2\"></span>kenen kosten en o<span class=\"_ _2\"></span>vergedragen opbrengst<span class=\"_ _2\"></span>en 4,9 4,1 8,1 Handels- en ov<span class=\"_ _2\"></span>erige schulde<span class=\"_ _2\"></span>n op verbonden par<span class=\"_ _2\"></span>tijen 29<span class=\"ls0\"> </span>3,2 3,5 3,5 Ontvangen vo<span class=\"_ _2\"></span>orschotten 23,0 0,3 54,9 Overige sc<span class=\"_ _2\"></span>hulden 12,8 4,1 5,1 Totaal 405,5 383,2 561,9 De <span class=\"_ _50\"></span>daling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>bezoldiging<span class=\"_ _2\"></span>en <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>so<span class=\"_ _0\"></span>ciale <span class=\"_ _50\"></span>zekerheid <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>ten <span class=\"_ _50\"></span>hoogste <span class=\"_ _1c\"></span>\u00e9\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(92,3 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _50\"></span>in vergelijking <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>2022 <span class=\"_ _1c\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _1c\"></span>Forma <span class=\"_ _50\"></span>(112,9 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _50\"></span>EUR) <span class=\"_ _1c\"></span>kan <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _1c\"></span>verklaard <span class=\"_ _1c\"></span>worden <span class=\"_ _50\"></span>door <span class=\"_ _50\"></span>een daling v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de toe <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>rekenen <span class=\"_ _0\"></span>kosten voor <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariabele<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>vergoedingen, die <span class=\"_ _0\"></span>gekoppeld <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>aan <span class=\"_ _1c\"></span>individu<span class=\"_ _2\"></span>ele en bedrijfsgerelate<span class=\"_ _2\"></span>erde prestaties. De <span class=\"_ _50\"></span>handelsschulden <span class=\"_ _1c\"></span>daalden <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>363,3 <span class=\"_ _50\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _50\"></span>Pro <span class=\"_ _50\"></span>Forma <span class=\"_ _50\"></span>cijfers <span class=\"_ _1c\"></span>tot <span class=\"_ _50\"></span>257,1 <span class=\"_ _50\"></span>miljoen EUR <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>jaareinde <span class=\"_ _25\"></span>2023. <span class=\"_ _50\"></span>Deze <span class=\"_ _32\"></span>daling <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>voornamelijk <span class=\"_ _25\"></span>te <span class=\"_ _25\"></span>wijten <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>een <span class=\"_ _25\"></span>lagere <span class=\"_ _32\"></span>activiteit, <span class=\"_ _50\"></span>timing <span class=\"_ _25\"></span>van leveranciersbetalin<span class=\"_ _2\"></span>gen evenals een dalin<span class=\"_ _2\"></span>g van de gr<span class=\"_ _2\"></span>ondstof-, energie- en transp<span class=\"_ _2\"></span>ortkosten. Op 3<span class=\"_ _0\"></span>1 december 2023 <span class=\"_ _0\"></span>bevatten de <span class=\"_ _0\"></span>overige schulden op <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>hoogste \u00e9\u00e9n <span class=\"_ _0\"></span>jaar <span class=\"_ _0\"></span>(12,8 miljoen <span class=\"_ _0\"></span>EUR) een uitstaande <span class=\"_ _0\"></span>schuld <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>7,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR, <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _0\"></span>betrekking <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>ingehouden <span class=\"_ _0\"></span>roerende <span class=\"_ _0\"></span>voorheffing <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>het 2022 <span class=\"_ _50\"></span>dividend, <span class=\"_ _1c\"></span>die <span class=\"_ _50\"></span>betaald <span class=\"_ _1c\"></span>werd <span class=\"_ _50\"></span>aan <span class=\"_ _50\"></span>Oostiep <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>bv <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>januari<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>2024 <span class=\"_ _50\"></span>(toelichtin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>29 <span class=\"_ _25\"></span>- <span class=\"_ _1c\"></span>Verbonden partijen). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "26.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Financi<span class=\"ls61\">\u00eble</span> ins<span class=\"_ _2\"></span>trument<span class=\"ls61\">en</span> </span></span>Wisselkoersris<span class=\"_ _2\"></span>ico De  groep <span class=\"_ _4f\"> </span>is <span class=\"_ _33\"> </span>blootgesteld  aan  wisselkoersschom<span class=\"_ _2\"></span>melingen  wat  kan <span class=\"_ _33\"> </span>leiden  tot <span class=\"_ _33\"> </span>winst <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f  verlies  in wisselkoerstransac<span class=\"_ _2\"></span>ties. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>activa, <span class=\"_ _32\"></span>inkomsten <span class=\"_ _25\"></span>en <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>be\u00efnvloed <span class=\"_ _32\"></span>door schommelingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>wisselkoersen. <span class=\"_ _37\"> </span>In <span class=\"_ _37\"> </span>het <span class=\"_ _37\"> </span>bijzonder <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _37\"> </span>blootgesteld <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>een wisselkoersrisic<span class=\"_ _2\"></span>o <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>o.a. <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erkopen, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>aankopen, <span class=\"_ _26\"></span>beleggingen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>leningen <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>andere munt <span class=\"_ _25\"></span>dan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>functionele <span class=\"_ _50\"></span>munt <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>onderneming. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>munt <span class=\"_ _32\"></span>die <span class=\"_ _25\"></span>aanleiding <span class=\"_ _50\"></span>geeft <span class=\"_ _32\"></span>tot <span class=\"_ _25\"></span>dit <span class=\"_ _32\"></span>risico <span class=\"_ _25\"></span>is voornamelijk <span class=\"_ _1e\"> </span>USD  (Amerik<span class=\"_ _2\"></span>aanse  dollar). <span class=\"_ _1e\"> </span>Schommelin<span class=\"_ _2\"></span>gen  in<span class=\"_ _2\"></span>  de <span class=\"_ _1b\"> </span>wisselkoers <span class=\"_ _1e\"> </span>kunnen  bijg<span class=\"_ _2\"></span>evolg  een<span class=\"_ _2\"></span> ongunstig effect hebben<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>op de activiteiten, r<span class=\"_ _2\"></span>esultaten of <span class=\"_ _2\"></span>op de financi\u00eble situati<span class=\"_ _26\"></span>e <span class=\"_ _0\"></span>van de groep. De <span class=\"_ _31\"> </span>belangrijkste <span class=\"_ _32\"></span>beheersin<span class=\"_ _2\"></span>strumenten <span class=\"_ _32\"></span>die <span class=\"_ _31\"> </span>gebruikt <span class=\"_ _32\"></span>worden <span class=\"_ _31\"></span>zijn <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>co<span class=\"_ _0\"></span>ntante <span class=\"_ _32\"></span>aan- <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>verkoop <span class=\"_ _32\"></span>van munten gevolgd do<span class=\"_ _2\"></span>or valutaswaps.  Financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>algemeen <span class=\"_ _26\"></span>aangegaan <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>holdingmaat<span class=\"_ _2\"></span>schappijen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>en financieringsentitei<span class=\"_ _2\"></span>ten, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>opbrengsten <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>schulden <span class=\"_ _32\"></span>beschikbaar <span class=\"_ _32\"></span>stellen <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de operationele <span class=\"_ _26\"></span>entiteiten. <span class=\"_ _26\"></span>In <span class=\"_ _26\"></span>principe <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>perationele<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>entiteiten <span class=\"_ _26\"></span>gefinancie<span class=\"_ _2\"></span>rd <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>hun fun<span class=\"_ _2\"></span>ctionele<span class=\"_ _2\"></span> munt. De groep gebruik<span class=\"_ _2\"></span>t geen valu<span class=\"_ _2\"></span>taswaps om intrag<span class=\"_ _2\"></span>roepsleningen in te d<span class=\"_ _2\"></span>ekken. In <span class=\"_ _26\"></span>groeilanden <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>altijd <span class=\"_ _26\"></span>mogelijk <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>leningen <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>gaan <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>lokale <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>unt <span class=\"_ _26\"></span>aangezien <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>lokale financi\u00eble <span class=\"_ _25\"></span>markten <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>klein <span class=\"_ _25\"></span>zijn, <span class=\"_ _32\"></span>er <span class=\"_ _25\"></span>geen <span class=\"_ _32\"></span>fondsen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>beschikbaar <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>of <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>voorwaarden <span class=\"_ _25\"></span>te belastend zijn. Deze bedra<span class=\"_ _2\"></span>gen zijn relatief<span class=\"_ _2\"></span> klein voor de groep.<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>blootstelling <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutarisico van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>kan, <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nominale <span class=\"_ _0\"></span>bedragen, <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olgt voorgesteld  worden <span class=\"_ _33\"> </span>(voor  de <span class=\"_ _33\"> </span>gebruikte  wisselkoersen,  zie <span class=\"_ _33\"> </span>toelichting  1 <span class=\"_ _1d\"> </span>- <span class=\"_ _33\"> </span>Samenvatting  van  de materi\u00eble boekhoudp<span class=\"_ _2\"></span>rincipes):<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>EUR* USD EUR* USD Activa 75,6 494,7 40,4 420,6 Schulden -46,4 -40,4 -25,3 -35,3 Bruto blootstell<span class=\"_ _2\"></span>ing 29,2 454,3 15,1 385,3 Valutaswaps -12,7 -12,1 -23,6 Netto blootstell<span class=\"_ _2\"></span>ing 16,5 454,3 3,0 361,7 Netto blootstell<span class=\"_ _2\"></span>ing (in EUR) 16,5 411,1 3,0 339,1 * EUR omvat d<span class=\"_ _2\"></span>e blootstel<span class=\"_ _2\"></span>ling aan het valuta<span class=\"_ _2\"></span>risico in EUR en verschill<span class=\"_ _2\"></span>ende andere, indivi<span class=\"_ _2\"></span>dueel niet-significant<span class=\"_ _2\"></span>e, valuta uitged<span class=\"_ _2\"></span>rukt in EUR. De blootstelling in <span class=\"_ _2\"></span>USD is voornamelij<span class=\"_ _2\"></span>k het gevolg van<span class=\"_ _2\"></span> intragroep-posities die nie<span class=\"_ _2\"></span>t worden ingedekt.  Indien <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>euro <span class=\"_ _25\"></span>met <span class=\"_ _25\"></span>10% <span class=\"_ _25\"></span>zou <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>versterkt <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>verzwakt <span class=\"_ _25\"></span>ten <span class=\"_ _25\"></span>opzichte <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>USD <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>indien <span class=\"_ _50\"></span>we <span class=\"_ _25\"></span>alle andere <span class=\"_ _0\"></span>variabelen <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>zouden <span class=\"_ _1c\"></span>gehouden <span class=\"_ _0\"></span>hebben, <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>impact <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de winst na belastingen <span class=\"_ _2\"></span>voor de periode de <span class=\"_ _2\"></span>volgende zijn<span class=\"_ _2\"></span>: (Miljoen EUR)<span class=\"fc8\"> </span>Wijziging in de wisselkoers Invloed op de winst-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrekening:</span><span class=\"ls0\"> </span>verlies (-) / winst (+) Invloed op het eigen vermogen: verlies (-<span class=\"ls6d\">)</span><span class=\"ls6d\"> </span>/ winst (+) Op 31 december 2<span class=\"_ _2\"></span>023 USD +10% -34,6 -63,4 -<span class=\"lsf\">10%</span> 42,3 77,5 Op 31 december 2<span class=\"_ _2\"></span>022 USD +10% -26,3 -44,0 -<span class=\"lsf\">10%</span> 32,1 53,7 Kredietrisico<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>is onderhevig <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de te<span class=\"_ _0\"></span>genpartijen met wie <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>handelt <span class=\"_ _0\"></span>(in <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>bijzonder <span class=\"_ _0\"></span>haar klanten) en die <span class=\"_ _0\"></span>betalingen aan de groep <span class=\"_ _0\"></span>moeten doen, niet in staat <span class=\"_ _0\"></span>zijn om<span class=\"_ _0\"></span> een dergelijke <span class=\"_ _0\"></span>betaling al dan <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>tijdig <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>doen. <span class=\"_ _2\"></span>Om <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>blootstelling <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>kredietrisico <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>beheersen <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>kredietcomi<span class=\"_ _2\"></span>t\u00e9 per <span class=\"_ _55\"> </span>businessunit <span class=\"_ _53\"> </span>opgericht <span class=\"_ _55\"> </span>die <span class=\"_ _55\"> </span>een <span class=\"_ _55\"> </span>kredietbeleid <span class=\"_ _53\"> </span>bepaalt <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>kredietlimietaanvrag<span class=\"_ _2\"></span>en, goedkeuringspr<span class=\"_ _2\"></span>ocedures, <span class=\"_ _2\"></span>continue <span class=\"_ _2\"></span>opvolging <span class=\"_ _2\"></span>van h<span class=\"_ _2\"></span>et kredietrisi<span class=\"_ _26\"></span>co en aan<span class=\"_ _2\"></span>maningsprocedures <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>geval van <span class=\"_ _0\"></span>achterstallige <span class=\"_ _0\"></span>betalingen. De <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>bovendien een <span class=\"_ _1c\"></span>globaal kredietverzekeringsprogram<span class=\"_ _2\"></span>ma uitgewerkt o<span class=\"_ _2\"></span>m handelsvordering<span class=\"_ _2\"></span>en te beschermen te<span class=\"_ _2\"></span>gen wanbetaling.  Iedere <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>participeert <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>dit <span class=\"_ _31\"> </span>programma <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verzekeri<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>is <span class=\"_ _1e\"> </span>afgesloten <span class=\"_ _31\"> </span>met gerenommeerd<span class=\"_ _2\"></span>e <span class=\"_ _38\"> </span>internationale <span class=\"_ _38\"> </span>kredietverzekering<span class=\"_ _2\"></span>smaatschappijen. <span class=\"_ _38\"> </span>Het <span class=\"_ _38\"> </span>merendeel <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>de vorderingen <span class=\"_ _29\"> </span>(ongeveer <span class=\"_ _29\"> </span>95%) <span class=\"_ _1f\"> </span>is <span class=\"_ _29\"> </span>gedekt <span class=\"_ _1f\"> </span>onder <span class=\"_ _29\"> </span>dit <span class=\"_ _1f\"> </span>kredietverzekering<span class=\"_ _2\"></span>sprogramma. <span class=\"_ _29\"> </span>H<span class=\"_ _0\"></span>et <span class=\"_ _29\"> </span>co<span class=\"_ _0\"></span>ntract beschermt <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verzekerde <span class=\"_ _50\"></span>activiteiten <span class=\"_ _50\"></span>tegen <span class=\"_ _50\"></span>wanbetaling <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>voorziet <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>risico <span class=\"_ _32\"></span>tussen <span class=\"_ _50\"></span>5% <span class=\"_ _25\"></span>en 20% <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>geplafonneer<span class=\"_ _2\"></span>de <span class=\"_ _1e\"> </span>schadeloosstellin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>groepsniveau.<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>Het <span class=\"_ _1e\"> </span>program<span class=\"_ _2\"></span>ma <span class=\"_ _31\"> </span>voorziet <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>een uitbetaling binn<span class=\"_ _2\"></span>en de 6 maand<span class=\"_ _2\"></span>en na vervaldatum. De gr<span class=\"_ _2\"></span>oep heef<span class=\"_ _2\"></span>t geen <span class=\"_ _26\"></span>aanzienlijke <span class=\"_ _2\"></span>concentratie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>kredietrisico. <span class=\"_ _26\"></span>Er kan <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>geen <span class=\"_ _26\"></span>zekerheid word<span class=\"_ _2\"></span>en gegeven <span class=\"_ _1e\"> </span>dat <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>staat  zal <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>om <span class=\"_ _1e\"> </span>haar <span class=\"_ _1e\"> </span>po<span class=\"_ _0\"></span>tenti\u00eble <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>erlies <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>beperke<span class=\"_ _2\"></span>n <span class=\"_ _1e\"> </span>ten <span class=\"_ _1b\"> </span>opzichte <span class=\"_ _1e\"> </span>van tegenpartijen die ni<span class=\"_ _2\"></span>et in staat zijn om <span class=\"_ _2\"></span>te betalen of tij<span class=\"_ _2\"></span>dig te betalen. De bes<span class=\"_ _2\"></span>chikbare geld<span class=\"_ _2\"></span>middelen op jaareinde worden g<span class=\"_ _2\"></span>eplaatst op deposito\u2019s bij in<span class=\"_ _2\"></span>ternationaal ger<span class=\"_ _2\"></span>enommeerd<span class=\"ff2\">e ban<span class=\"_ _2\"></span>ken. </span>De maximale blo<span class=\"_ _2\"></span>otstelling aan<span class=\"_ _2\"></span> kredietrisico op 3<span class=\"_ _2\"></span>1 december 2023 bedraag<span class=\"_ _2\"></span>t 739,1 <span class=\"_ _2\"></span>miljoen EUR (2022<span class=\"_ _2\"></span>: 643,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _0\"></span>EUR). <span class=\"_ _1c\"></span>Dit <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>samengesteld <span class=\"_ _0\"></span>uit <span class=\"_ _50\"></span>handels- <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>overige <span class=\"_ _1c\"></span>vordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>hoogste<span class=\"_ _26\"></span> \u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1d\"> </span>meer <span class=\"_ _1d\"> </span>dan <span class=\"_ _1d\"> </span>\u00e9\u00e9n <span class=\"_ _29\"> </span>jaar<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>(483,2 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR, <span class=\"_ _29\"> </span>to<span class=\"_ _2\"></span>elichting <span class=\"_ _1d\"> </span>16 <span class=\"_ _29\"> </span>- <span class=\"_ _1d\"> </span>Handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>overige vorderingen), <span class=\"_ _20\"> </span>toegekende<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>leni<span class=\"ff3\">ngen <span class=\"_ _20\"> </span>(5<span class=\"_ _0\"></span>,7 <span class=\"_ _20\"> </span>miljoen <span class=\"_ _20\"> </span>EUR <span class=\"_ _20\"> </span>inbegrepen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>\u201coverige <span class=\"_ _20\"> </span>beleggingen <span class=\"_ _20\"> </span>en </span>garanties\u201d), <span class=\"_ _1b\"> </span>langetermijnin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _1e\"> </span>(70,0  miljo<span class=\"_ _2\"></span>en <span class=\"_ _1b\"> </span>EUR),  afg<span class=\"_ _2\"></span>eleide  fin<span class=\"_ _2\"></span>anci\u00eble <span class=\"_ _1e\"> </span>instrumenten  (<span class=\"_ _2\"></span>3,2 miljoen EUR) en geldmiddelen en kasequivalenten (177,0 miljoen EUR, toelichting<span class=\"_ _2\"></span> 18<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>- Geldmiddelen<span class=\"_ _2\"></span> en kasequivalent<span class=\"_ _2\"></span>en). De <span class=\"_ _2c\"> </span>maximale <span class=\"_ _2c\"> </span>blootstelling<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>kredietrisico <span class=\"_ _2c\"> </span>op <span class=\"_ _2c\"> </span>31 <span class=\"_ _3a\"> </span>december <span class=\"_ _34\"> </span>voor <span class=\"_ _2c\"> </span>handelsvorderingen <span class=\"_ _2c\"> </span>per bedrijfssegment bedr<span class=\"_ _2\"></span>oeg (toelichting <span class=\"_ _2\"></span>16 - Handels- en <span class=\"_ _2\"></span>overige vorderingen):<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Agro 146,8 155,8 Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>98,1 112,5 Industrial<span class=\"_ _2\"></span> Solutions 87,6 102,9 Machines <span class=\"_ _2\"></span>&amp; Technologies 56,6 - T-Power 0,2 2,1 Niet toegewezen 0,1 0,1 Totaal 16<span class=\"ls0\"> </span>389,5 373,4 De ouderdomsbalans<span class=\"_ _2\"></span> van de handelsvorderin<span class=\"_ _2\"></span>gen op 3<span class=\"_ _2\"></span>1 december kan als <span class=\"_ _2\"></span>volgt samengevat<span class=\"_ _2\"></span> worden: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Brutobedrag Waarde-<span class=\"_ _6d\"> </span>verminderingen Brutobedrag Waarde-<span class=\"_ _6d\"> </span>verminderingen Niet ve<span class=\"_ _2\"></span>rvallen 334,5<span class=\"fs1\"> </span>- 330,9 - Vervalle<span class=\"_ _2\"></span>n 0-30 dagen 39,2<span class=\"fs1\"> </span>-0,0  31,5 -0,0  Vervalle<span class=\"_ _2\"></span>n 31-120 dagen 13,5<span class=\"fs1\"> </span>-0,2 8,3 -0,1 Vervalle<span class=\"_ _2\"></span>n 120-365 dagen 1,7<span class=\"fs1\"> </span>-1,2 3,9 -1,1 Vervalle<span class=\"_ _2\"></span>n meer dan \u00e9\u00e9n jaar 5,0<span class=\"fs1\"> </span>-2,9 2,6 -2,6 Totaal 16<span class=\"ls0\"> </span>393,8<span class=\"ff2 fs1\"> </span>-4,3 377,2 -3,8<span class=\"_ _6d\"> </span>De <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>verw<span class=\"_ _0\"></span>acht <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _31\"> </span>vervallen <span class=\"_ _25\"></span>bedragen, <span class=\"_ _32\"></span>grotendeels <span class=\"_ _32\"></span>ingedekt<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>kredietverzekering<span class=\"_ _2\"></span>, <span class=\"_ _31\"> </span>nog steeds <span class=\"_ _0\"></span>inbaar <span class=\"_ _1c\"></span>zijn, o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>beoordeling van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verwachten <span class=\"_ _0\"></span>kredietverliezen op <span class=\"_ _1c\"></span>basis <span class=\"_ _0\"></span>van historisch <span class=\"_ _50\"></span>betalingsgedrag <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>uitgebreide <span class=\"_ _1c\"></span>analyse <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>nderliggende <span class=\"_ _1c\"></span>kredietwaardigheid <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de klanten. Op <span class=\"_ _33\"> </span>basis <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>controle <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>kredietrisi<span class=\"_ _2\"></span>co <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>is <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _4f\"> </span>oordeel <span class=\"_ _33\"> </span>dat, <span class=\"_ _33\"> </span>met uitzondering <span class=\"_ _24\"> </span>van <span class=\"_ _22\"> </span>de <span class=\"_ _24\"> </span>bedragen <span class=\"_ _22\"> </span>opgenomen <span class=\"_ _24\"> </span>in <span class=\"_ _22\"> </span>bovenstaande <span class=\"_ _24\"> </span>tabel, <span class=\"_ _24\"> </span>geen <span class=\"_ _22\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>g nodig is vo<span class=\"_ _2\"></span>or handelsvordering<span class=\"_ _2\"></span>en die niet vervallen zi<span class=\"_ _2\"></span>jn. De <span class=\"_ _31\"> </span>beweging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>handelsvorderingen <span class=\"_ _32\"></span>tijdens <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>jaar <span class=\"_ _31\"> </span>kan <span class=\"_ _31\"> </span>als <span class=\"_ _1e\"> </span>volgt samengevat worden:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -3,8 -3,5 Gebruik<span class=\"_ _2\"></span> van bijzondere waarde<span class=\"_ _2\"></span>verminderingen 0,3 0,4 Terugname van / (<span class=\"_ _2\"></span>geboekte)<span class=\"_ _2\"></span> bijzondere waardeve<span class=\"_ _2\"></span>rminderingen 5 0,0 -0,7 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -0,9 - Overige be<span class=\"_ _2\"></span>wegingen 0,0  0,0 Saldo op 31 dece<span class=\"_ _2\"></span>mber 16<span class=\"ls0\"> </span>-4,3 -3,8 Interestrisico<span class=\"_ _2\"></span> Schommelingen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>interestvoeten <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>de in<span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>restopbreng<span class=\"_ _2\"></span>sten <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-kosten <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>rentedragende<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>activa en <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>vari\u00ebren. <span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>vendien <span class=\"_ _1c\"></span>kunnen <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>schommelingen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>marktwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>bepaalde financi\u00eble activa,<span class=\"_ _2\"></span> schulden en instrum<span class=\"_ _2\"></span>enten be\u00efnvloed<span class=\"_ _2\"></span>en. Op rapporteringsda<span class=\"_ _2\"></span>tum waren de ren<span class=\"_ _2\"></span>tedragende financi\u00eble in<span class=\"_ _2\"></span>strumenten <span class=\"_ _2\"></span>van de groep de volgend<span class=\"_ _2\"></span>e: (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vastrentende financi<span class=\"_ _2\"></span>\u00eble instru<span class=\"_ _2\"></span>menten Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>47,8 92,0 Langetermijni<span class=\"_ _2\"></span>nvesteringen 18<span class=\"ls0\"> </span>70,0 50,0 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>169,3 175,4 Financi\u00eble instru<span class=\"_ _2\"></span>menten met een <span class=\"_ _2\"></span>variabele rentevo<span class=\"_ _2\"></span>et Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>129,2 64,1 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>67,4 90,1 Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22<span class=\"ls0\"> </span>0,1  0,1  De <span class=\"_ _27\"> </span>financi\u00eble <span class=\"_ _20\"> </span>schulden <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _27\"> </span>een <span class=\"_ _20\"> </span>variabele <span class=\"_ _27\"> </span>rentevoet<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>hebben <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>langlopend<span class=\"_ _2\"></span>e kredietfaciliteit<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>T-Power nv. <span class=\"_ _26\"></span>De daling in <span class=\"_ _2\"></span>vergelijkin<span class=\"_ _2\"></span>g met <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>orig jaar <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>worden do<span class=\"_ _2\"></span>or de jaarlijkse  kapitaalaflossin<span class=\"_ _2\"></span>gen  (25,7  miljoen  EUR).  Het  nog  openstaand  saldo  van  de  T-Power  nv<span class=\"_ _2\"></span> langlopende <span class=\"_ _25\"></span>kredietfacili<span class=\"_ _2\"></span>teit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>64,3 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _25\"></span>(2022: <span class=\"_ _25\"></span>90,1 <span class=\"_ _25\"></span>miljoen EUR). Ongeveer 80% van<span class=\"_ _2\"></span> de lening is ingedekt d<span class=\"_ _2\"></span>oor middel van een reeks interes<span class=\"_ _2\"></span>tswaps (de EURIBOR<span class=\"_ _2\"></span> werd vastgezet aan <span class=\"_ _2\"></span>5,6% per jaar). Bewegingen in d<span class=\"_ _2\"></span>e rentevoeten zoud<span class=\"_ _2\"></span>en bijgevolg ge<span class=\"_ _2\"></span>en significante i<span class=\"_ _2\"></span>mpact hebben<span class=\"_ _2\"></span> op de kasstroom <span class=\"_ _2\"></span>of het resultaat van de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep. Liquiditeitsri<span class=\"_ _2\"></span>sico Liquiditeitsrisico <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>risico <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>entiteit <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>voldoende <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>elk <span class=\"_ _0\"></span>moment <span class=\"_ _0\"></span>aan haar <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>verplichtingen <span class=\"_ _50\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>voldoen. <span class=\"_ _25\"></span>Indien <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _25\"></span>verplichtingen <span class=\"_ _50\"></span>kan <span class=\"_ _32\"></span>worden voldaan, kan dit l<span class=\"_ _2\"></span>eiden tot hogere <span class=\"_ _2\"></span>kosten en tot een b<span class=\"_ _2\"></span>lootstelling aan<span class=\"_ _2\"></span> een reputatierisic<span class=\"_ _2\"></span>o. Het liq<span class=\"_ _2\"></span>uiditeitsrisico <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep wordt <span class=\"_ _2\"></span>beheerd <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>de \u201ccorporate <span class=\"_ _26\"></span>treasury\u201d af<span class=\"_ _2\"></span>deling <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e groep,<span class=\"_ _26\"></span> die <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>evolutie <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>actuele <span class=\"_ _32\"></span>kasstroompositie <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _31\"> </span>opvolgt <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>basis <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>input <span class=\"_ _31\"> </span>van dochteronderneming<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>korte- en <span class=\"_ _0\"></span>langetermijnvooruitz<span class=\"_ _2\"></span>ichten o<span class=\"_ _0\"></span>pmaakt om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>financi\u00eble middelen <span class=\"_ _0\"></span>te kunnen  afstemmen <span class=\"_ _33\"> </span>met  de <span class=\"_ _33\"> </span>vooropgestelde  noden. <span class=\"_ _33\"> </span>Overtollige  geldmiddelen  worden <span class=\"_ _33\"> </span>belegd <span class=\"_ _33\"> </span>in deposito\u2019s <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>aangepaste <span class=\"_ _0\"></span>looptijden <span class=\"_ _0\"></span>zodat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>liquidi<span class=\"_ _2\"></span>teit <span class=\"_ _1c\"></span>voldoende <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verplichting<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>op vervaldatum te v<span class=\"_ _2\"></span>oldoen. Teneinde het liquid<span class=\"_ _2\"></span>iteitsrisico te bep<span class=\"_ _2\"></span>erken, heeft de g<span class=\"_ _2\"></span>roep de volgende <span class=\"_ _2\"></span>acties onderno<span class=\"_ _2\"></span>men: \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Een factoring<span class=\"_ _2\"></span>programma<span class=\"_ _2\"></span> die eind 2009 <span class=\"_ _2\"></span>werd opgezet <span class=\"_ _2\"></span>en in de loop<span class=\"_ _2\"></span> van 2015 wer<span class=\"_ _2\"></span>d opgeschort.<span class=\"ff8 fs7 fc7\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Een <span class=\"_ _26\"></span>programma <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>handelspapier <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>maximaal <span class=\"_ _26\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>200,0 <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _26\"></span>(die zowel<span class=\"_ _2\"></span> </span></span>per 31 december <span class=\"_ _2\"></span>2023 als per 3<span class=\"_ _2\"></span>1 december 20<span class=\"_ _2\"></span>22 niet werd gebru<span class=\"_ _2\"></span>ikt<span class=\"_ _0\"></span><span class=\"ls2a\">).</span><span class=\"ff8 fs7 fc7\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Toegezegde <span class=\"_ _25\"></span>bilaterale <span class=\"_ _50\"></span>overeenkomsten <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>4 <span class=\"_ _25\"></span>kredietinstellingen <span class=\"_ _50\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>totaalbedra<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>van </span></span>250,0 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _31\"> </span>(waarvan <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>deel <span class=\"_ _1e\"> </span>opgevraagd <span class=\"_ _31\"> </span>kan <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>USD) <span class=\"_ _31\"> </span>tot <span class=\"_ _1b\"> </span>juli <span class=\"_ _31\"> </span>2027. <span class=\"_ _31\"> </span>Deze toegezegde <span class=\"_ _50\"></span>bilaterale <span class=\"_ _50\"></span>overeenkomsten <span class=\"_ _25\"></span>bevatten<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>geen <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _25\"></span>convenanten <span class=\"_ _1c\"></span>en <span class=\"_ _32\"></span>verzekeren een <span class=\"_ _2\"></span>maximale <span class=\"_ _2\"></span>flexibilitei<span class=\"_ _2\"></span>t v<span class=\"_ _2\"></span>oor d<span class=\"_ _2\"></span>e verschil<span class=\"_ _2\"></span>lende <span class=\"_ _2\"></span>activiteiten. <span class=\"_ _26\"></span>Geen en<span class=\"_ _2\"></span>kele van <span class=\"_ _26\"></span>deze kredi<span class=\"_ _2\"></span>etlijnen werd gebruikt per <span class=\"_ _2\"></span>31 december <span class=\"_ _2\"></span>2023. \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Niet-toegezegd<span class=\"_ _2\"></span>e kr<span class=\"_ _2\"></span>edietlijnen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oor een<span class=\"_ _2\"></span> bedrag<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>50,5 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR e<span class=\"_ _2\"></span>xclusief b<span class=\"_ _2\"></span>ankgaranties<span class=\"_ _2\"></span> of </span></span>67,5 miljoen EU<span class=\"_ _2\"></span>R inclusief bankgaran<span class=\"_ _2\"></span>ties. \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Twee <span class=\"_ _1e\"> </span>kredietfaciliteiten <span class=\"_ _1e\"> </span>werden <span class=\"_ _1e\"> </span>in  2<span class=\"_ _2\"></span>022 <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>pgenomen, <span class=\"_ _1e\"> </span>voor <span class=\"_ _1b\"> </span>elk <span class=\"_ _1e\"> </span>30,0 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR, <span class=\"_ _1b\"> </span>met <span class=\"_ _1b\"> </span>een </span></span>looptijd <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>5 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(februari <span class=\"_ _1c\"></span>2027) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>7 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(april <span class=\"_ _50\"></span>2029). <span class=\"_ _50\"></span>Op <span class=\"_ _50\"></span>31 <span class=\"_ _50\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>de uitstaande <span class=\"_ _1e\"> </span>bedragen <span class=\"_ _1b\"> </span>respectie<span class=\"_ _2\"></span>velijk <span class=\"_ _1b\"> </span>21,6 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR <span class=\"_ _1e\"> </span>en <span class=\"_ _1b\"> </span>23,6 <span class=\"_ _1e\"> </span>miljoen  EU<span class=\"_ _2\"></span>R. <span class=\"_ _1e\"> </span>Deze<span class=\"_ _0\"></span>  l<span class=\"_ _2\"></span>eningen bevatten geen finan<span class=\"_ _2\"></span>ci\u00eble convenan<span class=\"_ _2\"></span>ten. Onderstaande <span class=\"_ _32\"></span>tabel <span class=\"_ _31\"> </span>geeft <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>co<span class=\"_ _0\"></span>ntractuele <span class=\"_ _32\"></span>vervaldagen <span class=\"_ _32\"></span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _31\"> </span>schulden <span class=\"_ _32\"></span>weer, <span class=\"_ _1e\"> </span>inclusief<span class=\"_ _2\"></span> interestbetalingen:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>Boekwaarde Contractuele kasstromen &lt; 1 jaar 1-5 jaar &gt; 5 jaar Niet-afgeleide fi<span class=\"_ _2\"></span>nanci\u00eble schulden Obligatie<span class=\"_ _2\"></span> met vervaldatum 15 jul<span class=\"_ _2\"></span>i 2025 58,8 61,9 2,0 60,0 - Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 64,3 67,9 28,0 39,9 - Kredieti<span class=\"_ _2\"></span>nstellingen 54,6 56,2 17,4 36,7 2,1 Leaseschul<span class=\"_ _2\"></span>den 59,1 67,8 20,2 36,9 10,7 Financi\u00eble schul<span class=\"_ _2\"></span>den<span class=\"ff2\"> </span>22<span class=\"ff2 ls0\"> </span>236,8<span class=\"ff2\"> </span>253,9<span class=\"ff2\"> </span>67,6<span class=\"ff2\"> </span>173,5<span class=\"ff2\"> </span>12,8<span class=\"ff2\"> </span>Kortetermijnschuld<span class=\"_ _2\"></span>en bij kredieti<span class=\"_ _2\"></span>nstellingen*<span class=\"ff2\"> </span>22<span class=\"ff2 ls0\"> </span>0,1<span class=\"ff2\"> </span>0,1<span class=\"ff2\"> </span>0,1<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Afgeleide producten<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Valutaswaps<span class=\"ff1\"> </span>-0,1  Instroom  12,6 12,6 - - Uitstro<span class=\"_ _2\"></span>om -12,7 -12,7 - - Interest<span class=\"_ _2\"></span>swaps -2,0 Instroom  2,2 1,4 0,8 - Uitstro<span class=\"_ _2\"></span>om -4,4 -2,6 -1,7 - Totaal<span class=\"ff2\"> </span>-2,1<span class=\"ff2\"> </span>-2,2<span class=\"ff2\"> </span>-1,3<span class=\"ff2\"> </span>-0,9<span class=\"ff2\"> </span>0,0<span class=\"ff2\"> </span>(Miljoen EUR) toelichting 2022<span class=\"ls0\"> </span>Boekwaarde Contractuele kasstromen &lt; 1 jaar 1-5 jaar &gt; 5 jaar Niet-afgeleide fi<span class=\"_ _2\"></span>nanci\u00eble schulden Obligatie<span class=\"_ _2\"></span> met vervaldatum 15 jul<span class=\"_ _2\"></span>i 2025 58.0 63.9 2.0 61.9 - Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 90.1 97.5 29.1 68.4 - Kredieti<span class=\"_ _2\"></span>nstellingen 65.2 67.5 14.3 45.9 7.2 Leaseschul<span class=\"_ _2\"></span>den 52.2 59.8 17.3 30.6 11.9 Financi\u00eble schul<span class=\"_ _2\"></span>den 22<span class=\"ls0\"> </span>265.5<span class=\"ls0\"> </span>288.6<span class=\"ls0\"> </span>62.7<span class=\"ls0\"> </span>206.9<span class=\"ls0\"> </span>19.1<span class=\"ls0\"> </span>Kortetermijnschuld<span class=\"_ _2\"></span>en bij kredieti<span class=\"_ _2\"></span>nstellingen* 22<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>- - Afgeleide producten<span class=\"_ _2\"></span> Valutaswaps -0.0  Instroom  34.1 34.1 - - Uitstro<span class=\"_ _2\"></span>om -34.1 -34.1 - - Interest<span class=\"_ _2\"></span>swaps -3.2 Instroom  4.8 2.2 2.6 - Uitstro<span class=\"_ _2\"></span>om -8.2 -3.7 -4.5 - Totaal -<span class=\"lsf\">3.3</span> -<span class=\"lsf\">3.4</span> -<span class=\"lsf\">1.6</span> -<span class=\"lsf\">1.9</span> 0.0<span class=\"ls0\"> </span>* Kortetermijnschu<span class=\"_ _2\"></span>lden bij kredietinstellingen zijn flexibele leenfaciliteiten op een zichtrekening bij een financi\u00eble instelling, <span class=\"_ _0\"></span>die onmiddellijk opeisba<span class=\"_ _2\"></span>ar zijn. Schatting van de<span class=\"_ _2\"></span> re\u00eble waa<span class=\"_ _2\"></span>rde van financi\u00eble a<span class=\"_ _2\"></span>ctiva en schulden De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>niet-afgeleide <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>berekend <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1e\"> </span>basis <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>huidige waarde <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>toekomstige<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>kapitaal <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>interest <span class=\"_ _1f\"> </span>kas<span class=\"_ _2\"></span>stromen, <span class=\"_ _1f\"> </span>die <span class=\"_ _29\"> </span>geactualiseerd <span class=\"_ _1f\"> </span>werden <span class=\"_ _1f\"> </span>aan <span class=\"_ _29\"> </span>de marktrente. <span class=\"_ _34\"> </span>Deze <span class=\"_ _2c\"> </span>zijn <span class=\"_ _34\"> </span>gebaseerd <span class=\"_ _34\"> </span>op <span class=\"_ _2c\"> </span>marktinformatie <span class=\"_ _34\"> </span>afkomstig <span class=\"_ _34\"> </span>van <span class=\"_ _2c\"> </span>betrouwbare <span class=\"_ _34\"> </span>financi\u00eble informatieverschaff<span class=\"_ _2\"></span>ers. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vaste <span class=\"_ _0\"></span>rentedragende <span class=\"_ _0\"></span>schulden <span class=\"_ _0\"></span>behoort <span class=\"_ _0\"></span>hierdoor <span class=\"_ _0\"></span>tot niveau 2 binnen de r<span class=\"_ _2\"></span>e\u00eble waardehi\u00ebrarch<span class=\"_ _2\"></span>ie.  De <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>financi\u00eble <span class=\"_ _33\"> </span>schulden <span class=\"_ _33\"> </span>op <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>dan <span class=\"_ _33\"> </span>\u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar  m<span class=\"_ _0\"></span>et <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>vaste <span class=\"_ _33\"> </span>rentevoet, gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven k<span class=\"_ _2\"></span>ostprijs per 31 dece<span class=\"_ _2\"></span>mber, is als volgt: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde Re\u00eble waarde Boekwaarde Re\u00eble waarde Financi\u00eble schul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar Leasingschul<span class=\"_ _2\"></span>den 22<span class=\"ls0\"> </span>-40,1 -30,7 -35,4 -32,2 Kredieti<span class=\"_ _2\"></span>nstellingen 22<span class=\"ls0\"> </span>-37,9 -35,7 -51,6 -47,3 Obligatie<span class=\"_ _2\"></span>s (met vervaldat<span class=\"_ _2\"></span>um in 2025) 22<span class=\"ls0\"> </span>-58,8 -57,3 -58,0 -57,2 De <span class=\"_ _0\"></span>notering van <span class=\"_ _0\"></span>de obligatie, uitgegeven in <span class=\"_ _0\"></span>2015, met een <span class=\"_ _0\"></span>looptijd v<span class=\"_ _0\"></span>an 10 <span class=\"_ _0\"></span>jaar (de <span class=\"_ _0\"></span>\u201c2025 <span class=\"_ _0\"></span>obligaties<span class=\"_ _2\"></span>\u201d) bedroeg 98,9% per <span class=\"_ _2\"></span>31 december 2023<span class=\"_ _2\"></span> (2022: 98,6%). De re\u00eble waard<span class=\"_ _2\"></span>e van de volgend<span class=\"_ _2\"></span>e financi\u00eble activa en<span class=\"_ _2\"></span> schulden benad<span class=\"_ _2\"></span>eren hun boekwaard<span class=\"_ _2\"></span>e: \u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Handels- en overige <span class=\"_ _2\"></span>vordering<span class=\"_ _2\"></span>en </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Overige beleggingen<span class=\"_ _2\"></span> </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Langetermijninvest<span class=\"_ _2\"></span>eringen </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Geldmiddelen en k<span class=\"_ _2\"></span>asequivalenten </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Financi\u00eble schulden <span class=\"_ _2\"></span>op ten hoogste \u00e9\u00e9n jaar<span class=\"_ _2\"></span> </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Handels- en overige schu<span class=\"_ _2\"></span>lden<span class=\"_ _6d\"> </span></span>Re\u00eble waarde van<span class=\"_ _2\"></span> afgeleide finan<span class=\"_ _2\"></span>ci\u00eble instrumenten Onderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _26\"></span>geeft d<span class=\"_ _26\"></span>e boek<span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>weer <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>afgeleide <span class=\"_ _2\"></span>financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _26\"></span>instrumenten, <span class=\"_ _26\"></span>opgenomen aan re\u00eble waard<span class=\"_ _2\"></span>e in de balans en op v<span class=\"_ _2\"></span>olgende wijze v<span class=\"_ _2\"></span>oorgesteld in de re<span class=\"_ _2\"></span>\u00eble waarde hi\u00ebrarchie: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,0 - -0,1  - - -0,1  - -0,1  Interest<span class=\"_ _2\"></span>swaps - - -1,2 -0,8 - -2,0  - -2,0 Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit 2,9 0,3 -4,8 -2,5 - - -4,1 -4,1 Totaal 3,0 0,3 -6,1 -3,4 0,0 -2,1 -4,1 -6,2 (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,1  - -0,1  - - -0,0  - -0,0  Interest<span class=\"_ _2\"></span>swaps - - -1,5  -1,7  - -3,2  - -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor  elektric<span class=\"_ _2\"></span>iteit 0,4  - - -8,4  - - -8,0  -8,0  Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit en gas 0,1  - - - - 0,1  - 0,1  Totaal 0,6  0,0  -1,6  -10,1  0,0  -3,1  -8,0  -11,1  De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>actief <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _2\"></span>om e<span class=\"_ _2\"></span>en verplich<span class=\"_ _2\"></span>ting <span class=\"_ _2\"></span>over te <span class=\"_ _26\"></span>dragen in <span class=\"_ _26\"></span>een regelmatig<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>sactie tuss<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>arktdeelneme<span class=\"_ _2\"></span>rs op<span class=\"_ _2\"></span> de waarderingsdatu<span class=\"_ _2\"></span>m. De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>valuta <span class=\"_ _2\"></span>termijncontracten <span class=\"_ _56\"></span>wordt b<span class=\"_ _2\"></span>erekend <span class=\"_ _26\"></span>als de <span class=\"_ _26\"></span>verdisconte<span class=\"_ _2\"></span>erde <span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de huidige ter<span class=\"_ _2\"></span>mijnkoers. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op lopend<span class=\"_ _2\"></span>e contracten. De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>tabel <span class=\"_ _0\"></span>geeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>weer <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _0\"></span>uitstaande <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>financi\u00eble <span class=\"_ _0\"></span>instrumenten<span class=\"_ _2\"></span> op jaareinde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Contractueel bedrag Re\u00eble waarde Contractueel bedrag Re\u00eble waarde Valutaswaps 12,6  -0,1  34,1  -0,0  Interest<span class=\"_ _2\"></span>swaps -2,1  -2,0  -3,4  -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor elek<span class=\"_ _2\"></span>triciteit en gas N/A -4,1  N/A -7,9  Totaal 10,6  -6,2  30,7  -11,1  Het <span class=\"_ _1d\"> </span>contractuele <span class=\"_ _33\"> </span>bedrag <span class=\"_ _1d\"> </span>geeft <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>volume <span class=\"_ _33\"> </span>weer <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>balansdatum <span class=\"_ _33\"> </span>uitstaande <span class=\"_ _1d\"> </span>afgeleide producten <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>vertegenwoordi<span class=\"_ _2\"></span>gt <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>dusdanig <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span><span class=\"fc7\">het <span class=\"_ _25\"></span>risico <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>afkomstig <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>dergelijke </span>transacties<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>De t<span class=\"_ _2\"></span>otale re\u00eble<span class=\"_ _2\"></span> waarde <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>de afgeleide finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _2\"></span>per 3<span class=\"_ _2\"></span>1 dec<span class=\"_ _2\"></span>ember <span class=\"_ _2\"></span>2023 bedraagt<span class=\"_ _2\"></span> -6,2 miljoen EUR (20<span class=\"_ _2\"></span>22: -11,1 miljoen E<span class=\"_ _2\"></span>UR) en omvat: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _26\"></span>reeks <span class=\"_ _26\"></span>termijncontr<span class=\"_ _2\"></span>acten <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>rentevoeten <span class=\"_ _56\"></span>bij <span class=\"_ _26\"></span>T<span class=\"_ _0\"></span>-Po<span class=\"_ _2\"></span>wer <span class=\"_ _26\"></span>nv, <span class=\"_ _26\"></span>met <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ervaldatum <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode </span></span>2024-2026 valuta<span class=\"_ _2\"></span>swaps, met ver<span class=\"_ _2\"></span>valdatum in januari <span class=\"_ _2\"></span>2024 \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _1e\"> </span>termijncontract <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>aankoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>elektriciteit, <span class=\"_ _31\"> </span>met <span class=\"_ _1b\"> </span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>juni <span class=\"_ _31\"> </span>2026 <span class=\"_ _1b\"> </span>(<span class=\"_ _0\"></span>-6,2 </span></span>miljoen <span class=\"_ _32\"></span>EUR), <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>ged<span class=\"_ _2\"></span>eeltelijk <span class=\"_ _32\"></span>werd <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>termijncontract <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>de verkoop <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>elektriciteit <span class=\"_ _32\"></span>met <span class=\"_ _31\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>voorwaarden, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>startte <span class=\"_ _31\"></span>in <span class=\"_ _32\"></span>november <span class=\"_ _31\"></span>2023 <span class=\"_ _32\"></span>met vervaldatum in jun<span class=\"_ _2\"></span>i 2026 (+2,1 milj<span class=\"_ _2\"></span>oen EUR).  De <span class=\"_ _31\"> </span>openstaande <span class=\"_ _32\"></span>interestswaps <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _31\"> </span>(die <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>6 <span class=\"_ _31\"> </span>maand <span class=\"_ _31\"> </span>EURIBOR <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>astzette <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>5,6% <span class=\"_ _31\"> </span>op jaarbasis <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>80% <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>uitstaande <span class=\"_ _26\"></span>lening <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>vervaldatums <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>2026) <span class=\"_ _26\"></span>werden, <span class=\"_ _2\"></span>in <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> met de verei<span class=\"_ _2\"></span>sten van IFRS<span class=\"_ _26\"></span> 9, als kasstroomafd<span class=\"_ _2\"></span>ekkend instrument<span class=\"_ _2\"></span> aangemerkt pe<span class=\"_ _2\"></span>r 31 december<span class=\"_ _2\"></span> 2023. Het <span class=\"_ _29\"> </span>effectieve <span class=\"_ _1f\"> </span>gedeelte <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>wijziging <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _29\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _29\"> </span>bijgevolg <span class=\"_ _29\"> </span>opgenomen <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>de indekkingsreserve<span class=\"_ _2\"></span>s <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>bedrag <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>-2,0 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1f\"> </span>(Niet-gerealiseer<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>resultaten). <span class=\"_ _1f\"> </span>De berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>termijncontracten <span class=\"_ _50\"></span>behoort <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>niveau <span class=\"_ _50\"></span>2 <span class=\"_ _25\"></span>binnen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarde hi\u00ebrarchie.<span class=\"_ _2\"></span> Onderstaande tabel geeft<span class=\"_ _2\"></span> de onderliggende contract<span class=\"_ _2\"></span>waarden weer van de uitstaand<span class=\"_ _2\"></span>e contracten per munteenheid (verk<span class=\"_ _2\"></span>oop van vreemd<span class=\"_ _2\"></span>e munten) op jaare<span class=\"_ _2\"></span>inde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Bedrag in vreemde munt Bedrag in EUR Bedrag in vreemde munt Bedrag in EUR GBP 4,0  4,6  3,5  4,0  USD - - 23,6  22,1  JPY 658,6  4,2  647,7  4,5  Overige  3,9  3,5  Totaal 12,6  34,1  De groep <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>het gro<span class=\"_ _2\"></span>otste deel <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>PVC/<span class=\"_ _0\"></span>Chloor-Alkali <span class=\"_ _2\"></span>activiteiten <span class=\"_ _26\"></span>verkocht in <span class=\"_ _2\"></span>het derde <span class=\"_ _2\"></span>kwartaal van <span class=\"_ _2\"></span>2011. <span class=\"_ _26\"></span>Het <span class=\"_ _2\"></span>aankoopcontract <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>elektrici<span class=\"_ _2\"></span>teit, <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met d<span class=\"_ _2\"></span>eze <span class=\"_ _26\"></span>activiteit, <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aakte <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span> van <span class=\"_ _20\"> </span>deze <span class=\"_ _1f\"> </span>verkooptransactie, <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>bijgev<span class=\"_ _2\"></span>olg <span class=\"_ _20\"> </span>heeft <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>groep <span class=\"_ _20\"> </span>sinds <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>verkoop <span class=\"_ _1f\"> </span>no<span class=\"_ _0\"></span>g <span class=\"_ _1f\"> </span>steeds <span class=\"_ _1f\"> </span>een aankoopverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _0\"></span>Aangezien <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>nodig <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, dient <span class=\"_ _1e\"> </span>ze  d<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>verkopen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>markt <span class=\"_ _1e\"> </span>to<span class=\"_ _0\"></span>t <span class=\"_ _1e\"> </span>het  eind<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>contract.  Aa<span class=\"_ _2\"></span>ngezien <span class=\"_ _1e\"> </span>de belangrijkste <span class=\"_ _32\"></span>parameters <span class=\"_ _32\"></span>niet <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>vrije <span class=\"_ _32\"></span>markt, <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>aankoopcontract <span class=\"_ _32\"></span>voor elektriciteit <span class=\"_ _0\"></span>(\u201cPPA\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _1c\"></span></span>Purchase P<span class=\"_ _0\"></span>ower <span class=\"_ _0\"></span>Agreement), waarvoor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vrijstelling <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik <span class=\"_ _0\"></span>(\u201cown use exe<span class=\"_ _2\"></span>mption\u201d) onder <span class=\"_ _2\"></span>IFRS 9 <span class=\"_ _2\"></span>niet lan<span class=\"_ _2\"></span>ger van <span class=\"_ _26\"></span>toepassing was, g<span class=\"_ _2\"></span>ewaardeerd <span class=\"_ _2\"></span>aan r<span class=\"_ _2\"></span>e\u00eble w<span class=\"ff2\">aarde <span class=\"_ _2\"></span>volgens<span class=\"_ _2\"></span> </span>Niveau 3. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>waarde van <span class=\"_ _0\"></span>het contract is <span class=\"_ _0\"></span>enerzijds <span class=\"_ _0\"></span>afhankelijk van het <span class=\"_ _0\"></span>toekomstige verschil tussen <span class=\"_ _0\"></span>de marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>elektriciteit <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>productiekost<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebaseerd <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gas <span class=\"_ _1d\"> </span>(de zogenaamde  \u201cspark <span class=\"_ _33\"> </span>spread\u201d) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>anderzijds <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span><span class=\"ff2\">prijsvolatilitei<span class=\"_ _2\"></span>t <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>uur, <span class=\"_ _33\"> </span>gezien <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>contract-<span class=\"_ _6d\"> </span></span>optimalisatie per<span class=\"_ _2\"></span> uur ge\u00ebvalu<span class=\"_ _2\"></span>eerd wordt. De g<span class=\"_ _2\"></span>ebruikte toeko<span class=\"_ _2\"></span>mstige \u201cbase load<span class=\"_ _2\"></span>\u201d prijzen zijn<span class=\"_ _2\"></span> berekend<span class=\"_ _2\"></span> door <span class=\"_ _25\"></span>gebruik <span class=\"_ _32\"></span>te <span class=\"_ _25\"></span>maken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cTTF <span class=\"_ _32\"></span>Gas <span class=\"_ _25\"></span>Yearly\u201d termijnprijzen <span class=\"_ _25\"></span>i<span class=\"ff3\">n <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>gemiddelde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>\u201cEndex <span class=\"_ _25\"></span>B <span class=\"_ _32\"></span>Baseload<span class=\"_ _2\"></span> </span>Yearly\u201d termijnprijzen in 2023 <span class=\"_ _0\"></span>voor elektriciteit voor Belgi\u00eb. <span class=\"_ _0\"></span>Het toekomstige optimalisati<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\">-effect per </span>uur <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _26\"></span>bepaald <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _56\"></span>extrapolatie <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>geobserveerde <span class=\"_ _56\"></span>tendens <span class=\"_ _26\"></span>sinds <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>start <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>contract.<span class=\"_ _6d\"> </span>In <span class=\"_ _1c\"></span>november <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span>rmijncontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>aangegaan. <span class=\"_ _1c\"></span> <span class=\"_ _50\"></span>In<span class=\"_ _2\"></span> ruil voor <span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>aste optiepremie is <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>verplicht dezelfde <span class=\"_ _0\"></span>hoeveelheid elektriciteit te leveren <span class=\"_ _0\"></span>als degene <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>is <span class=\"_ _1f\"> </span>gekocht <span class=\"_ _29\"> </span>via <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>\u201cPPA\u201d. <span class=\"_ _1f\"> </span>De <span class=\"_ _1f\"> </span>voorwaarden <span class=\"_ _29\"> </span>om <span class=\"_ _20\"> </span><span class=\"ff2\">energie <span class=\"_ _1f\"> </span>te <span class=\"_ _1f\"> </span>verkopen <span class=\"_ _29\"> </span>onder <span class=\"_ _1f\"> </span>deze </span>overeenkomst <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>gelijkaard<span class=\"_ _2\"></span>ig <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>voorwaarden <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201cPPA\u201d. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>belangrijkste parameters <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschikba<span class=\"_ _2\"></span>ar <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vrije <span class=\"_ _1c\"></span>markt, <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>overeenkomst <span class=\"_ _1c\"></span>gewaardeerd <span class=\"_ _1c\"></span>aan re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>volgens <span class=\"_ _25\"></span>Niveau <span class=\"_ _25\"></span>3. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>contract <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>enerzijds <span class=\"_ _25\"></span>afhankelijk <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>vaste optiepremie <span class=\"_ _50\"></span>opbrengst <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>toekomstige <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erschil <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>elektriciteit <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de productiekosten <span class=\"_ _25\"></span>gebaseerd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>marktprijzen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>gas <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>anderzijds <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>prijsvola<span class=\"_ _2\"></span>tiliteit <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>uur, gezien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contract-optimalisatie <span class=\"_ _1c\"></span>per <span class=\"_ _50\"></span>uur <span class=\"_ _50\"></span>ge\u00ebvalueerd <span class=\"_ _1c\"></span>wordt. <span class=\"_ _25\"></span>Als <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>gevolg <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>transactie <span class=\"_ _1c\"></span>zal een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>optiecontract, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>\u201cPPA\u201d compenseren. <span class=\"_ _2\"></span> Bovenstaande <span class=\"_ _33\"> </span>inputs <span class=\"_ _33\"> </span>hebben <span class=\"_ _33\"> </span>geleid <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>netto <span class=\"_ _1d\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>aankoopcontract <span class=\"_ _33\"> </span>van elektriciteit van <span class=\"_ _0\"></span>-6,2 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2<span class=\"_ _0\"></span>023 (tegenover <span class=\"_ _0\"></span>een netto <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde van <span class=\"_ _1c\"></span>-8,0 miljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _31\"></span>per <span class=\"_ _32\"></span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2022), <span class=\"_ _31\"> </span>terwijl <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _32\"></span>verkoopcontract <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an elektriciteit <span class=\"_ _1c\"></span>+2,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>bedroeg. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>netto <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>(+3,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>EBIT <span class=\"_ _50\"></span>aanpassende <span class=\"_ _1c\"></span>elementen <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>+7,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _50\"></span>6 <span class=\"_ _32\"></span>- <span class=\"_ _1c\"></span>EBIT aanpassende elem<span class=\"_ _2\"></span>enten).  De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 52,2 45,7 36,4 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 129,1 122,9 109,1 Disconto<span class=\"_ _2\"></span>voet 2,5% De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering <span class=\"_ _33\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2022 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 113,1 79,4 56,3 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 257,2 163,5 131,0 Disconto<span class=\"_ _2\"></span>voet 2,5% De g<span class=\"_ _2\"></span>evoeligheid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>waardering <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>belangrijkste <span class=\"_ _2\"></span>veronderstelling<span class=\"_ _2\"></span>en is<span class=\"_ _2\"></span> als <span class=\"_ _26\"></span>volgt: Wijziging in veronderstelling Impact re\u00eble waarde (miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Gasprijs +1 EUR/MWh -2,1 -2,5 Elektri<span class=\"_ _2\"></span>citeitsprijs +1 EUR/MWh 1,0 1,3 Spark spre<span class=\"_ _2\"></span>ad optimalisatie +1 EUR/MWh 1,0 1,3 Disconto<span class=\"_ _2\"></span>voet +1% 0,1 0,2 Productie<span class=\"_ _2\"></span>-uren T-Power nv +10% -1,6 -1,9 De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nwaarschijnlijk,<span class=\"_ _26\"></span> vermits wijzigin<span class=\"_ _2\"></span>gen in sommige ver<span class=\"_ _2\"></span>onderstellingen <span class=\"_ _2\"></span>met elkaar gecorreleerd<span class=\"_ _2\"></span> kunnen zijn<span class=\"_ _2\"></span>.  Aangezien <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verkoopcontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>elektriciteit<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aankoopcontract van elektriciteit benaderen<span class=\"_ _26\"></span>, <span class=\"_ _0\"></span>is de resterende blootstell<span class=\"_ _2\"></span>ing van de groep aan de volatiliteit van gas<span class=\"_ _0\"></span>- en elektriciteitsprijz<span class=\"_ _2\"></span>en niet sig<span class=\"_ _2\"></span>nificant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "26.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Financi<span class=\"ls61\">\u00eble</span> ins<span class=\"_ _2\"></span>trument<span class=\"ls61\">en</span> </span></span>Wisselkoersris<span class=\"_ _2\"></span>ico De  groep <span class=\"_ _4f\"> </span>is <span class=\"_ _33\"> </span>blootgesteld  aan  wisselkoersschom<span class=\"_ _2\"></span>melingen  wat  kan <span class=\"_ _33\"> </span>leiden  tot <span class=\"_ _33\"> </span>winst <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f  verlies  in wisselkoerstransac<span class=\"_ _2\"></span>ties. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>activa, <span class=\"_ _32\"></span>inkomsten <span class=\"_ _25\"></span>en <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>be\u00efnvloed <span class=\"_ _32\"></span>door schommelingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>wisselkoersen. <span class=\"_ _37\"> </span>In <span class=\"_ _37\"> </span>het <span class=\"_ _37\"> </span>bijzonder <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _37\"> </span>blootgesteld <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>een wisselkoersrisic<span class=\"_ _2\"></span>o <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>o.a. <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erkopen, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>aankopen, <span class=\"_ _26\"></span>beleggingen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>leningen <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>andere munt <span class=\"_ _25\"></span>dan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>functionele <span class=\"_ _50\"></span>munt <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>onderneming. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>munt <span class=\"_ _32\"></span>die <span class=\"_ _25\"></span>aanleiding <span class=\"_ _50\"></span>geeft <span class=\"_ _32\"></span>tot <span class=\"_ _25\"></span>dit <span class=\"_ _32\"></span>risico <span class=\"_ _25\"></span>is voornamelijk <span class=\"_ _1e\"> </span>USD  (Amerik<span class=\"_ _2\"></span>aanse  dollar). <span class=\"_ _1e\"> </span>Schommelin<span class=\"_ _2\"></span>gen  in<span class=\"_ _2\"></span>  de <span class=\"_ _1b\"> </span>wisselkoers <span class=\"_ _1e\"> </span>kunnen  bijg<span class=\"_ _2\"></span>evolg  een<span class=\"_ _2\"></span> ongunstig effect hebben<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>op de activiteiten, r<span class=\"_ _2\"></span>esultaten of <span class=\"_ _2\"></span>op de financi\u00eble situati<span class=\"_ _26\"></span>e <span class=\"_ _0\"></span>van de groep. De <span class=\"_ _31\"> </span>belangrijkste <span class=\"_ _32\"></span>beheersin<span class=\"_ _2\"></span>strumenten <span class=\"_ _32\"></span>die <span class=\"_ _31\"> </span>gebruikt <span class=\"_ _32\"></span>worden <span class=\"_ _31\"></span>zijn <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>co<span class=\"_ _0\"></span>ntante <span class=\"_ _32\"></span>aan- <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>verkoop <span class=\"_ _32\"></span>van munten gevolgd do<span class=\"_ _2\"></span>or valutaswaps.  Financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>algemeen <span class=\"_ _26\"></span>aangegaan <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>holdingmaat<span class=\"_ _2\"></span>schappijen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>en financieringsentitei<span class=\"_ _2\"></span>ten, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>opbrengsten <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>schulden <span class=\"_ _32\"></span>beschikbaar <span class=\"_ _32\"></span>stellen <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de operationele <span class=\"_ _26\"></span>entiteiten. <span class=\"_ _26\"></span>In <span class=\"_ _26\"></span>principe <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>perationele<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>entiteiten <span class=\"_ _26\"></span>gefinancie<span class=\"_ _2\"></span>rd <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>hun fun<span class=\"_ _2\"></span>ctionele<span class=\"_ _2\"></span> munt. De groep gebruik<span class=\"_ _2\"></span>t geen valu<span class=\"_ _2\"></span>taswaps om intrag<span class=\"_ _2\"></span>roepsleningen in te d<span class=\"_ _2\"></span>ekken. In <span class=\"_ _26\"></span>groeilanden <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>altijd <span class=\"_ _26\"></span>mogelijk <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>leningen <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>gaan <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>lokale <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>unt <span class=\"_ _26\"></span>aangezien <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>lokale financi\u00eble <span class=\"_ _25\"></span>markten <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>klein <span class=\"_ _25\"></span>zijn, <span class=\"_ _32\"></span>er <span class=\"_ _25\"></span>geen <span class=\"_ _32\"></span>fondsen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>beschikbaar <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>of <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>voorwaarden <span class=\"_ _25\"></span>te belastend zijn. Deze bedra<span class=\"_ _2\"></span>gen zijn relatief<span class=\"_ _2\"></span> klein voor de groep.<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>blootstelling <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutarisico van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>kan, <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nominale <span class=\"_ _0\"></span>bedragen, <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olgt voorgesteld  worden <span class=\"_ _33\"> </span>(voor  de <span class=\"_ _33\"> </span>gebruikte  wisselkoersen,  zie <span class=\"_ _33\"> </span>toelichting  1 <span class=\"_ _1d\"> </span>- <span class=\"_ _33\"> </span>Samenvatting  van  de materi\u00eble boekhoudp<span class=\"_ _2\"></span>rincipes):<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>EUR* USD EUR* USD Activa 75,6 494,7 40,4 420,6 Schulden -46,4 -40,4 -25,3 -35,3 Bruto blootstell<span class=\"_ _2\"></span>ing 29,2 454,3 15,1 385,3 Valutaswaps -12,7 -12,1 -23,6 Netto blootstell<span class=\"_ _2\"></span>ing 16,5 454,3 3,0 361,7 Netto blootstell<span class=\"_ _2\"></span>ing (in EUR) 16,5 411,1 3,0 339,1 * EUR omvat d<span class=\"_ _2\"></span>e blootstel<span class=\"_ _2\"></span>ling aan het valuta<span class=\"_ _2\"></span>risico in EUR en verschill<span class=\"_ _2\"></span>ende andere, indivi<span class=\"_ _2\"></span>dueel niet-significant<span class=\"_ _2\"></span>e, valuta uitged<span class=\"_ _2\"></span>rukt in EUR. De blootstelling in <span class=\"_ _2\"></span>USD is voornamelij<span class=\"_ _2\"></span>k het gevolg van<span class=\"_ _2\"></span> intragroep-posities die nie<span class=\"_ _2\"></span>t worden ingedekt.  Indien <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>euro <span class=\"_ _25\"></span>met <span class=\"_ _25\"></span>10% <span class=\"_ _25\"></span>zou <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>versterkt <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>verzwakt <span class=\"_ _25\"></span>ten <span class=\"_ _25\"></span>opzichte <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>USD <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>indien <span class=\"_ _50\"></span>we <span class=\"_ _25\"></span>alle andere <span class=\"_ _0\"></span>variabelen <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>zouden <span class=\"_ _1c\"></span>gehouden <span class=\"_ _0\"></span>hebben, <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>impact <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de winst na belastingen <span class=\"_ _2\"></span>voor de periode de <span class=\"_ _2\"></span>volgende zijn<span class=\"_ _2\"></span>: (Miljoen EUR)<span class=\"fc8\"> </span>Wijziging in de wisselkoers Invloed op de winst-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrekening:</span><span class=\"ls0\"> </span>verlies (-) / winst (+) Invloed op het eigen vermogen: verlies (-<span class=\"ls6d\">)</span><span class=\"ls6d\"> </span>/ winst (+) Op 31 december 2<span class=\"_ _2\"></span>023 USD +10% -34,6 -63,4 -<span class=\"lsf\">10%</span> 42,3 77,5 Op 31 december 2<span class=\"_ _2\"></span>022 USD +10% -26,3 -44,0 -<span class=\"lsf\">10%</span> 32,1 53,7 Kredietrisico<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>is onderhevig <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de te<span class=\"_ _0\"></span>genpartijen met wie <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>handelt <span class=\"_ _0\"></span>(in <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>bijzonder <span class=\"_ _0\"></span>haar klanten) en die <span class=\"_ _0\"></span>betalingen aan de groep <span class=\"_ _0\"></span>moeten doen, niet in staat <span class=\"_ _0\"></span>zijn om<span class=\"_ _0\"></span> een dergelijke <span class=\"_ _0\"></span>betaling al dan <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>tijdig <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>doen. <span class=\"_ _2\"></span>Om <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>blootstelling <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>kredietrisico <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>beheersen <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>kredietcomi<span class=\"_ _2\"></span>t\u00e9 per <span class=\"_ _55\"> </span>businessunit <span class=\"_ _53\"> </span>opgericht <span class=\"_ _55\"> </span>die <span class=\"_ _55\"> </span>een <span class=\"_ _55\"> </span>kredietbeleid <span class=\"_ _53\"> </span>bepaalt <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>kredietlimietaanvrag<span class=\"_ _2\"></span>en, goedkeuringspr<span class=\"_ _2\"></span>ocedures, <span class=\"_ _2\"></span>continue <span class=\"_ _2\"></span>opvolging <span class=\"_ _2\"></span>van h<span class=\"_ _2\"></span>et kredietrisi<span class=\"_ _26\"></span>co en aan<span class=\"_ _2\"></span>maningsprocedures <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>geval van <span class=\"_ _0\"></span>achterstallige <span class=\"_ _0\"></span>betalingen. De <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>bovendien een <span class=\"_ _1c\"></span>globaal kredietverzekeringsprogram<span class=\"_ _2\"></span>ma uitgewerkt o<span class=\"_ _2\"></span>m handelsvordering<span class=\"_ _2\"></span>en te beschermen te<span class=\"_ _2\"></span>gen wanbetaling.  Iedere <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>participeert <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>dit <span class=\"_ _31\"> </span>programma <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verzekeri<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>is <span class=\"_ _1e\"> </span>afgesloten <span class=\"_ _31\"> </span>met gerenommeerd<span class=\"_ _2\"></span>e <span class=\"_ _38\"> </span>internationale <span class=\"_ _38\"> </span>kredietverzekering<span class=\"_ _2\"></span>smaatschappijen. <span class=\"_ _38\"> </span>Het <span class=\"_ _38\"> </span>merendeel <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>de vorderingen <span class=\"_ _29\"> </span>(ongeveer <span class=\"_ _29\"> </span>95%) <span class=\"_ _1f\"> </span>is <span class=\"_ _29\"> </span>gedekt <span class=\"_ _1f\"> </span>onder <span class=\"_ _29\"> </span>dit <span class=\"_ _1f\"> </span>kredietverzekering<span class=\"_ _2\"></span>sprogramma. <span class=\"_ _29\"> </span>H<span class=\"_ _0\"></span>et <span class=\"_ _29\"> </span>co<span class=\"_ _0\"></span>ntract beschermt <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verzekerde <span class=\"_ _50\"></span>activiteiten <span class=\"_ _50\"></span>tegen <span class=\"_ _50\"></span>wanbetaling <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>voorziet <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>risico <span class=\"_ _32\"></span>tussen <span class=\"_ _50\"></span>5% <span class=\"_ _25\"></span>en 20% <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>geplafonneer<span class=\"_ _2\"></span>de <span class=\"_ _1e\"> </span>schadeloosstellin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>groepsniveau.<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>Het <span class=\"_ _1e\"> </span>program<span class=\"_ _2\"></span>ma <span class=\"_ _31\"> </span>voorziet <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>een uitbetaling binn<span class=\"_ _2\"></span>en de 6 maand<span class=\"_ _2\"></span>en na vervaldatum. De gr<span class=\"_ _2\"></span>oep heef<span class=\"_ _2\"></span>t geen <span class=\"_ _26\"></span>aanzienlijke <span class=\"_ _2\"></span>concentratie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>kredietrisico. <span class=\"_ _26\"></span>Er kan <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>geen <span class=\"_ _26\"></span>zekerheid word<span class=\"_ _2\"></span>en gegeven <span class=\"_ _1e\"> </span>dat <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>staat  zal <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>om <span class=\"_ _1e\"> </span>haar <span class=\"_ _1e\"> </span>po<span class=\"_ _0\"></span>tenti\u00eble <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>erlies <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>beperke<span class=\"_ _2\"></span>n <span class=\"_ _1e\"> </span>ten <span class=\"_ _1b\"> </span>opzichte <span class=\"_ _1e\"> </span>van tegenpartijen die ni<span class=\"_ _2\"></span>et in staat zijn om <span class=\"_ _2\"></span>te betalen of tij<span class=\"_ _2\"></span>dig te betalen. De bes<span class=\"_ _2\"></span>chikbare geld<span class=\"_ _2\"></span>middelen op jaareinde worden g<span class=\"_ _2\"></span>eplaatst op deposito\u2019s bij in<span class=\"_ _2\"></span>ternationaal ger<span class=\"_ _2\"></span>enommeerd<span class=\"ff2\">e ban<span class=\"_ _2\"></span>ken. </span>De maximale blo<span class=\"_ _2\"></span>otstelling aan<span class=\"_ _2\"></span> kredietrisico op 3<span class=\"_ _2\"></span>1 december 2023 bedraag<span class=\"_ _2\"></span>t 739,1 <span class=\"_ _2\"></span>miljoen EUR (2022<span class=\"_ _2\"></span>: 643,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _0\"></span>EUR). <span class=\"_ _1c\"></span>Dit <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>samengesteld <span class=\"_ _0\"></span>uit <span class=\"_ _50\"></span>handels- <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>overige <span class=\"_ _1c\"></span>vordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>hoogste<span class=\"_ _26\"></span> \u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1d\"> </span>meer <span class=\"_ _1d\"> </span>dan <span class=\"_ _1d\"> </span>\u00e9\u00e9n <span class=\"_ _29\"> </span>jaar<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>(483,2 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR, <span class=\"_ _29\"> </span>to<span class=\"_ _2\"></span>elichting <span class=\"_ _1d\"> </span>16 <span class=\"_ _29\"> </span>- <span class=\"_ _1d\"> </span>Handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>overige vorderingen), <span class=\"_ _20\"> </span>toegekende<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>leni<span class=\"ff3\">ngen <span class=\"_ _20\"> </span>(5<span class=\"_ _0\"></span>,7 <span class=\"_ _20\"> </span>miljoen <span class=\"_ _20\"> </span>EUR <span class=\"_ _20\"> </span>inbegrepen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>\u201coverige <span class=\"_ _20\"> </span>beleggingen <span class=\"_ _20\"> </span>en </span>garanties\u201d), <span class=\"_ _1b\"> </span>langetermijnin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _1e\"> </span>(70,0  miljo<span class=\"_ _2\"></span>en <span class=\"_ _1b\"> </span>EUR),  afg<span class=\"_ _2\"></span>eleide  fin<span class=\"_ _2\"></span>anci\u00eble <span class=\"_ _1e\"> </span>instrumenten  (<span class=\"_ _2\"></span>3,2 miljoen EUR) en geldmiddelen en kasequivalenten (177,0 miljoen EUR, toelichting<span class=\"_ _2\"></span> 18<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>- Geldmiddelen<span class=\"_ _2\"></span> en kasequivalent<span class=\"_ _2\"></span>en). De <span class=\"_ _2c\"> </span>maximale <span class=\"_ _2c\"> </span>blootstelling<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>kredietrisico <span class=\"_ _2c\"> </span>op <span class=\"_ _2c\"> </span>31 <span class=\"_ _3a\"> </span>december <span class=\"_ _34\"> </span>voor <span class=\"_ _2c\"> </span>handelsvorderingen <span class=\"_ _2c\"> </span>per bedrijfssegment bedr<span class=\"_ _2\"></span>oeg (toelichting <span class=\"_ _2\"></span>16 - Handels- en <span class=\"_ _2\"></span>overige vorderingen):<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Agro 146,8 155,8 Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>98,1 112,5 Industrial<span class=\"_ _2\"></span> Solutions 87,6 102,9 Machines <span class=\"_ _2\"></span>&amp; Technologies 56,6 - T-Power 0,2 2,1 Niet toegewezen 0,1 0,1 Totaal 16<span class=\"ls0\"> </span>389,5 373,4 De ouderdomsbalans<span class=\"_ _2\"></span> van de handelsvorderin<span class=\"_ _2\"></span>gen op 3<span class=\"_ _2\"></span>1 december kan als <span class=\"_ _2\"></span>volgt samengevat<span class=\"_ _2\"></span> worden: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Brutobedrag Waarde-<span class=\"_ _6d\"> </span>verminderingen Brutobedrag Waarde-<span class=\"_ _6d\"> </span>verminderingen Niet ve<span class=\"_ _2\"></span>rvallen 334,5<span class=\"fs1\"> </span>- 330,9 - Vervalle<span class=\"_ _2\"></span>n 0-30 dagen 39,2<span class=\"fs1\"> </span>-0,0  31,5 -0,0  Vervalle<span class=\"_ _2\"></span>n 31-120 dagen 13,5<span class=\"fs1\"> </span>-0,2 8,3 -0,1 Vervalle<span class=\"_ _2\"></span>n 120-365 dagen 1,7<span class=\"fs1\"> </span>-1,2 3,9 -1,1 Vervalle<span class=\"_ _2\"></span>n meer dan \u00e9\u00e9n jaar 5,0<span class=\"fs1\"> </span>-2,9 2,6 -2,6 Totaal 16<span class=\"ls0\"> </span>393,8<span class=\"ff2 fs1\"> </span>-4,3 377,2 -3,8<span class=\"_ _6d\"> </span>De <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>verw<span class=\"_ _0\"></span>acht <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _31\"> </span>vervallen <span class=\"_ _25\"></span>bedragen, <span class=\"_ _32\"></span>grotendeels <span class=\"_ _32\"></span>ingedekt<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>kredietverzekering<span class=\"_ _2\"></span>, <span class=\"_ _31\"> </span>nog steeds <span class=\"_ _0\"></span>inbaar <span class=\"_ _1c\"></span>zijn, o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>beoordeling van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verwachten <span class=\"_ _0\"></span>kredietverliezen op <span class=\"_ _1c\"></span>basis <span class=\"_ _0\"></span>van historisch <span class=\"_ _50\"></span>betalingsgedrag <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>uitgebreide <span class=\"_ _1c\"></span>analyse <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>nderliggende <span class=\"_ _1c\"></span>kredietwaardigheid <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de klanten. Op <span class=\"_ _33\"> </span>basis <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>controle <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>kredietrisi<span class=\"_ _2\"></span>co <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>is <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _4f\"> </span>oordeel <span class=\"_ _33\"> </span>dat, <span class=\"_ _33\"> </span>met uitzondering <span class=\"_ _24\"> </span>van <span class=\"_ _22\"> </span>de <span class=\"_ _24\"> </span>bedragen <span class=\"_ _22\"> </span>opgenomen <span class=\"_ _24\"> </span>in <span class=\"_ _22\"> </span>bovenstaande <span class=\"_ _24\"> </span>tabel, <span class=\"_ _24\"> </span>geen <span class=\"_ _22\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>g nodig is vo<span class=\"_ _2\"></span>or handelsvordering<span class=\"_ _2\"></span>en die niet vervallen zi<span class=\"_ _2\"></span>jn. De <span class=\"_ _31\"> </span>beweging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>handelsvorderingen <span class=\"_ _32\"></span>tijdens <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>jaar <span class=\"_ _31\"> </span>kan <span class=\"_ _31\"> </span>als <span class=\"_ _1e\"> </span>volgt samengevat worden:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -3,8 -3,5 Gebruik<span class=\"_ _2\"></span> van bijzondere waarde<span class=\"_ _2\"></span>verminderingen 0,3 0,4 Terugname van / (<span class=\"_ _2\"></span>geboekte)<span class=\"_ _2\"></span> bijzondere waardeve<span class=\"_ _2\"></span>rminderingen 5 0,0 -0,7 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -0,9 - Overige be<span class=\"_ _2\"></span>wegingen 0,0  0,0 Saldo op 31 dece<span class=\"_ _2\"></span>mber 16<span class=\"ls0\"> </span>-4,3 -3,8 Interestrisico<span class=\"_ _2\"></span> Schommelingen <span class=\"_ _56\"></span>in <span class=\"_ _26\"></span>interestvoeten <span class=\"_ _26\"></span>kunnen <span class=\"_ _56\"></span>de in<span class=\"_ _26\"></span>te<span class=\"_ _0\"></span>restopbreng<span class=\"_ _2\"></span>sten <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>-kosten <span class=\"_ _56\"></span>op <span class=\"_ _2\"></span>rentedragende<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>activa en <span class=\"_ _1c\"></span>schulden <span class=\"_ _1c\"></span>do<span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>vari\u00ebren. <span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>vendien <span class=\"_ _1c\"></span>kunnen <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>schommelingen <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>marktwaarde <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>bepaalde financi\u00eble activa,<span class=\"_ _2\"></span> schulden en instrum<span class=\"_ _2\"></span>enten be\u00efnvloed<span class=\"_ _2\"></span>en. Op rapporteringsda<span class=\"_ _2\"></span>tum waren de ren<span class=\"_ _2\"></span>tedragende financi\u00eble in<span class=\"_ _2\"></span>strumenten <span class=\"_ _2\"></span>van de groep de volgend<span class=\"_ _2\"></span>e: (Miljoen EUR)<span class=\"fc8\"> </span>toelichting<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Vastrentende financi<span class=\"_ _2\"></span>\u00eble instru<span class=\"_ _2\"></span>menten Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>47,8 92,0 Langetermijni<span class=\"_ _2\"></span>nvesteringen 18<span class=\"ls0\"> </span>70,0 50,0 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>169,3 175,4 Financi\u00eble instru<span class=\"_ _2\"></span>menten met een <span class=\"_ _2\"></span>variabele rentevo<span class=\"_ _2\"></span>et Geldmiddel<span class=\"_ _2\"></span>en en kasequivalent<span class=\"_ _2\"></span>en 18<span class=\"ls0\"> </span>129,2 64,1 Financi\u00ebl<span class=\"_ _2\"></span>e schulden 22<span class=\"ls0\"> </span>67,4 90,1 Kortete<span class=\"_ _2\"></span>rmijnschulden bij kre<span class=\"_ _2\"></span>dietinstellingen 22<span class=\"ls0\"> </span>0,1  0,1  De <span class=\"_ _27\"> </span>financi\u00eble <span class=\"_ _20\"> </span>schulden <span class=\"_ _20\"> </span>m<span class=\"_ _0\"></span>et <span class=\"_ _27\"> </span>een <span class=\"_ _20\"> </span>variabele <span class=\"_ _27\"> </span>rentevoet<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>hebben <span class=\"_ _27\"> </span>betrekking <span class=\"_ _20\"> </span>op <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>langlopend<span class=\"_ _2\"></span>e kredietfaciliteit<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>T-Power nv. <span class=\"_ _26\"></span>De daling in <span class=\"_ _2\"></span>vergelijkin<span class=\"_ _2\"></span>g met <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>orig jaar <span class=\"_ _2\"></span>kan <span class=\"_ _2\"></span>verklaard <span class=\"_ _2\"></span>worden do<span class=\"_ _2\"></span>or de jaarlijkse  kapitaalaflossin<span class=\"_ _2\"></span>gen  (25,7  miljoen  EUR).  Het  nog  openstaand  saldo  van  de  T-Power  nv<span class=\"_ _2\"></span> langlopende <span class=\"_ _25\"></span>kredietfacili<span class=\"_ _2\"></span>teit <span class=\"_ _25\"></span>bedraagt <span class=\"_ _25\"></span>64,3 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>31 <span class=\"_ _32\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _25\"></span>(2022: <span class=\"_ _25\"></span>90,1 <span class=\"_ _25\"></span>miljoen EUR). Ongeveer 80% van<span class=\"_ _2\"></span> de lening is ingedekt d<span class=\"_ _2\"></span>oor middel van een reeks interes<span class=\"_ _2\"></span>tswaps (de EURIBOR<span class=\"_ _2\"></span> werd vastgezet aan <span class=\"_ _2\"></span>5,6% per jaar). Bewegingen in d<span class=\"_ _2\"></span>e rentevoeten zoud<span class=\"_ _2\"></span>en bijgevolg ge<span class=\"_ _2\"></span>en significante i<span class=\"_ _2\"></span>mpact hebben<span class=\"_ _2\"></span> op de kasstroom <span class=\"_ _2\"></span>of het resultaat van de gr<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ep. Liquiditeitsri<span class=\"_ _2\"></span>sico Liquiditeitsrisico <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>risico <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>entiteit <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>voldoende <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>elk <span class=\"_ _0\"></span>moment <span class=\"_ _0\"></span>aan haar <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>verplichtingen <span class=\"_ _50\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>voldoen. <span class=\"_ _25\"></span>Indien <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _25\"></span>verplichtingen <span class=\"_ _50\"></span>kan <span class=\"_ _32\"></span>worden voldaan, kan dit l<span class=\"_ _2\"></span>eiden tot hogere <span class=\"_ _2\"></span>kosten en tot een b<span class=\"_ _2\"></span>lootstelling aan<span class=\"_ _2\"></span> een reputatierisic<span class=\"_ _2\"></span>o. Het liq<span class=\"_ _2\"></span>uiditeitsrisico <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep wordt <span class=\"_ _2\"></span>beheerd <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>de \u201ccorporate <span class=\"_ _26\"></span>treasury\u201d af<span class=\"_ _2\"></span>deling <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e groep,<span class=\"_ _26\"></span> die <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>evolutie <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>actuele <span class=\"_ _32\"></span>kasstroompositie <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _31\"> </span>opvolgt <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>basis <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>input <span class=\"_ _31\"> </span>van dochteronderneming<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>korte- en <span class=\"_ _0\"></span>langetermijnvooruitz<span class=\"_ _2\"></span>ichten o<span class=\"_ _0\"></span>pmaakt om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>financi\u00eble middelen <span class=\"_ _0\"></span>te kunnen  afstemmen <span class=\"_ _33\"> </span>met  de <span class=\"_ _33\"> </span>vooropgestelde  noden. <span class=\"_ _33\"> </span>Overtollige  geldmiddelen  worden <span class=\"_ _33\"> </span>belegd <span class=\"_ _33\"> </span>in deposito\u2019s <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>aangepaste <span class=\"_ _0\"></span>looptijden <span class=\"_ _0\"></span>zodat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>liquidi<span class=\"_ _2\"></span>teit <span class=\"_ _1c\"></span>voldoende <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verplichting<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>op vervaldatum te v<span class=\"_ _2\"></span>oldoen. Teneinde het liquid<span class=\"_ _2\"></span>iteitsrisico te bep<span class=\"_ _2\"></span>erken, heeft de g<span class=\"_ _2\"></span>roep de volgende <span class=\"_ _2\"></span>acties onderno<span class=\"_ _2\"></span>men: \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Een factoring<span class=\"_ _2\"></span>programma<span class=\"_ _2\"></span> die eind 2009 <span class=\"_ _2\"></span>werd opgezet <span class=\"_ _2\"></span>en in de loop<span class=\"_ _2\"></span> van 2015 wer<span class=\"_ _2\"></span>d opgeschort.<span class=\"ff8 fs7 fc7\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Een <span class=\"_ _26\"></span>programma <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>handelspapier <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>maximaal <span class=\"_ _26\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>200,0 <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _26\"></span>(die zowel<span class=\"_ _2\"></span> </span></span>per 31 december <span class=\"_ _2\"></span>2023 als per 3<span class=\"_ _2\"></span>1 december 20<span class=\"_ _2\"></span>22 niet werd gebru<span class=\"_ _2\"></span>ikt<span class=\"_ _0\"></span><span class=\"ls2a\">).</span><span class=\"ff8 fs7 fc7\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Toegezegde <span class=\"_ _25\"></span>bilaterale <span class=\"_ _50\"></span>overeenkomsten <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>4 <span class=\"_ _25\"></span>kredietinstellingen <span class=\"_ _50\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>totaalbedra<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>van </span></span>250,0 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _31\"> </span>(waarvan <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>deel <span class=\"_ _1e\"> </span>opgevraagd <span class=\"_ _31\"> </span>kan <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>USD) <span class=\"_ _31\"> </span>tot <span class=\"_ _1b\"> </span>juli <span class=\"_ _31\"> </span>2027. <span class=\"_ _31\"> </span>Deze toegezegde <span class=\"_ _50\"></span>bilaterale <span class=\"_ _50\"></span>overeenkomsten <span class=\"_ _25\"></span>bevatten<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>geen <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _25\"></span>convenanten <span class=\"_ _1c\"></span>en <span class=\"_ _32\"></span>verzekeren een <span class=\"_ _2\"></span>maximale <span class=\"_ _2\"></span>flexibilitei<span class=\"_ _2\"></span>t v<span class=\"_ _2\"></span>oor d<span class=\"_ _2\"></span>e verschil<span class=\"_ _2\"></span>lende <span class=\"_ _2\"></span>activiteiten. <span class=\"_ _26\"></span>Geen en<span class=\"_ _2\"></span>kele van <span class=\"_ _26\"></span>deze kredi<span class=\"_ _2\"></span>etlijnen werd gebruikt per <span class=\"_ _2\"></span>31 december <span class=\"_ _2\"></span>2023. \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Niet-toegezegd<span class=\"_ _2\"></span>e kr<span class=\"_ _2\"></span>edietlijnen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oor een<span class=\"_ _2\"></span> bedrag<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>50,5 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR e<span class=\"_ _2\"></span>xclusief b<span class=\"_ _2\"></span>ankgaranties<span class=\"_ _2\"></span> of </span></span>67,5 miljoen EU<span class=\"_ _2\"></span>R inclusief bankgaran<span class=\"_ _2\"></span>ties. \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Twee <span class=\"_ _1e\"> </span>kredietfaciliteiten <span class=\"_ _1e\"> </span>werden <span class=\"_ _1e\"> </span>in  2<span class=\"_ _2\"></span>022 <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>pgenomen, <span class=\"_ _1e\"> </span>voor <span class=\"_ _1b\"> </span>elk <span class=\"_ _1e\"> </span>30,0 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR, <span class=\"_ _1b\"> </span>met <span class=\"_ _1b\"> </span>een </span></span>looptijd <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>5 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(februari <span class=\"_ _1c\"></span>2027) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>7 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(april <span class=\"_ _50\"></span>2029). <span class=\"_ _50\"></span>Op <span class=\"_ _50\"></span>31 <span class=\"_ _50\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>de uitstaande <span class=\"_ _1e\"> </span>bedragen <span class=\"_ _1b\"> </span>respectie<span class=\"_ _2\"></span>velijk <span class=\"_ _1b\"> </span>21,6 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR <span class=\"_ _1e\"> </span>en <span class=\"_ _1b\"> </span>23,6 <span class=\"_ _1e\"> </span>miljoen  EU<span class=\"_ _2\"></span>R. <span class=\"_ _1e\"> </span>Deze<span class=\"_ _0\"></span>  l<span class=\"_ _2\"></span>eningen bevatten geen finan<span class=\"_ _2\"></span>ci\u00eble convenan<span class=\"_ _2\"></span>ten. Onderstaande <span class=\"_ _32\"></span>tabel <span class=\"_ _31\"> </span>geeft <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>co<span class=\"_ _0\"></span>ntractuele <span class=\"_ _32\"></span>vervaldagen <span class=\"_ _32\"></span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _31\"> </span>schulden <span class=\"_ _32\"></span>weer, <span class=\"_ _1e\"> </span>inclusief<span class=\"_ _2\"></span> interestbetalingen:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>Boekwaarde Contractuele kasstromen &lt; 1 jaar 1-5 jaar &gt; 5 jaar Niet-afgeleide fi<span class=\"_ _2\"></span>nanci\u00eble schulden Obligatie<span class=\"_ _2\"></span> met vervaldatum 15 jul<span class=\"_ _2\"></span>i 2025 58,8 61,9 2,0 60,0 - Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 64,3 67,9 28,0 39,9 - Kredieti<span class=\"_ _2\"></span>nstellingen 54,6 56,2 17,4 36,7 2,1 Leaseschul<span class=\"_ _2\"></span>den 59,1 67,8 20,2 36,9 10,7 Financi\u00eble schul<span class=\"_ _2\"></span>den<span class=\"ff2\"> </span>22<span class=\"ff2 ls0\"> </span>236,8<span class=\"ff2\"> </span>253,9<span class=\"ff2\"> </span>67,6<span class=\"ff2\"> </span>173,5<span class=\"ff2\"> </span>12,8<span class=\"ff2\"> </span>Kortetermijnschuld<span class=\"_ _2\"></span>en bij kredieti<span class=\"_ _2\"></span>nstellingen*<span class=\"ff2\"> </span>22<span class=\"ff2 ls0\"> </span>0,1<span class=\"ff2\"> </span>0,1<span class=\"ff2\"> </span>0,1<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Afgeleide producten<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Valutaswaps<span class=\"ff1\"> </span>-0,1  Instroom  12,6 12,6 - - Uitstro<span class=\"_ _2\"></span>om -12,7 -12,7 - - Interest<span class=\"_ _2\"></span>swaps -2,0 Instroom  2,2 1,4 0,8 - Uitstro<span class=\"_ _2\"></span>om -4,4 -2,6 -1,7 - Totaal<span class=\"ff2\"> </span>-2,1<span class=\"ff2\"> </span>-2,2<span class=\"ff2\"> </span>-1,3<span class=\"ff2\"> </span>-0,9<span class=\"ff2\"> </span>0,0<span class=\"ff2\"> </span>(Miljoen EUR) toelichting 2022<span class=\"ls0\"> </span>Boekwaarde Contractuele kasstromen &lt; 1 jaar 1-5 jaar &gt; 5 jaar Niet-afgeleide fi<span class=\"_ _2\"></span>nanci\u00eble schulden Obligatie<span class=\"_ _2\"></span> met vervaldatum 15 jul<span class=\"_ _2\"></span>i 2025 58.0 63.9 2.0 61.9 - Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 90.1 97.5 29.1 68.4 - Kredieti<span class=\"_ _2\"></span>nstellingen 65.2 67.5 14.3 45.9 7.2 Leaseschul<span class=\"_ _2\"></span>den 52.2 59.8 17.3 30.6 11.9 Financi\u00eble schul<span class=\"_ _2\"></span>den 22<span class=\"ls0\"> </span>265.5<span class=\"ls0\"> </span>288.6<span class=\"ls0\"> </span>62.7<span class=\"ls0\"> </span>206.9<span class=\"ls0\"> </span>19.1<span class=\"ls0\"> </span>Kortetermijnschuld<span class=\"_ _2\"></span>en bij kredieti<span class=\"_ _2\"></span>nstellingen* 22<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>- - Afgeleide producten<span class=\"_ _2\"></span> Valutaswaps -0.0  Instroom  34.1 34.1 - - Uitstro<span class=\"_ _2\"></span>om -34.1 -34.1 - - Interest<span class=\"_ _2\"></span>swaps -3.2 Instroom  4.8 2.2 2.6 - Uitstro<span class=\"_ _2\"></span>om -8.2 -3.7 -4.5 - Totaal -<span class=\"lsf\">3.3</span> -<span class=\"lsf\">3.4</span> -<span class=\"lsf\">1.6</span> -<span class=\"lsf\">1.9</span> 0.0<span class=\"ls0\"> </span>* Kortetermijnschu<span class=\"_ _2\"></span>lden bij kredietinstellingen zijn flexibele leenfaciliteiten op een zichtrekening bij een financi\u00eble instelling, <span class=\"_ _0\"></span>die onmiddellijk opeisba<span class=\"_ _2\"></span>ar zijn. Schatting van de<span class=\"_ _2\"></span> re\u00eble waa<span class=\"_ _2\"></span>rde van financi\u00eble a<span class=\"_ _2\"></span>ctiva en schulden De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>niet-afgeleide <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>berekend <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1e\"> </span>basis <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>huidige waarde <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>toekomstige<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>kapitaal <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>interest <span class=\"_ _1f\"> </span>kas<span class=\"_ _2\"></span>stromen, <span class=\"_ _1f\"> </span>die <span class=\"_ _29\"> </span>geactualiseerd <span class=\"_ _1f\"> </span>werden <span class=\"_ _1f\"> </span>aan <span class=\"_ _29\"> </span>de marktrente. <span class=\"_ _34\"> </span>Deze <span class=\"_ _2c\"> </span>zijn <span class=\"_ _34\"> </span>gebaseerd <span class=\"_ _34\"> </span>op <span class=\"_ _2c\"> </span>marktinformatie <span class=\"_ _34\"> </span>afkomstig <span class=\"_ _34\"> </span>van <span class=\"_ _2c\"> </span>betrouwbare <span class=\"_ _34\"> </span>financi\u00eble informatieverschaff<span class=\"_ _2\"></span>ers. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vaste <span class=\"_ _0\"></span>rentedragende <span class=\"_ _0\"></span>schulden <span class=\"_ _0\"></span>behoort <span class=\"_ _0\"></span>hierdoor <span class=\"_ _0\"></span>tot niveau 2 binnen de r<span class=\"_ _2\"></span>e\u00eble waardehi\u00ebrarch<span class=\"_ _2\"></span>ie.  De <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>financi\u00eble <span class=\"_ _33\"> </span>schulden <span class=\"_ _33\"> </span>op <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>dan <span class=\"_ _33\"> </span>\u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar  m<span class=\"_ _0\"></span>et <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>vaste <span class=\"_ _33\"> </span>rentevoet, gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven k<span class=\"_ _2\"></span>ostprijs per 31 dece<span class=\"_ _2\"></span>mber, is als volgt: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde Re\u00eble waarde Boekwaarde Re\u00eble waarde Financi\u00eble schul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar Leasingschul<span class=\"_ _2\"></span>den 22<span class=\"ls0\"> </span>-40,1 -30,7 -35,4 -32,2 Kredieti<span class=\"_ _2\"></span>nstellingen 22<span class=\"ls0\"> </span>-37,9 -35,7 -51,6 -47,3 Obligatie<span class=\"_ _2\"></span>s (met vervaldat<span class=\"_ _2\"></span>um in 2025) 22<span class=\"ls0\"> </span>-58,8 -57,3 -58,0 -57,2 De <span class=\"_ _0\"></span>notering van <span class=\"_ _0\"></span>de obligatie, uitgegeven in <span class=\"_ _0\"></span>2015, met een <span class=\"_ _0\"></span>looptijd v<span class=\"_ _0\"></span>an 10 <span class=\"_ _0\"></span>jaar (de <span class=\"_ _0\"></span>\u201c2025 <span class=\"_ _0\"></span>obligaties<span class=\"_ _2\"></span>\u201d) bedroeg 98,9% per <span class=\"_ _2\"></span>31 december 2023<span class=\"_ _2\"></span> (2022: 98,6%). De re\u00eble waard<span class=\"_ _2\"></span>e van de volgend<span class=\"_ _2\"></span>e financi\u00eble activa en<span class=\"_ _2\"></span> schulden benad<span class=\"_ _2\"></span>eren hun boekwaard<span class=\"_ _2\"></span>e: \u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Handels- en overige <span class=\"_ _2\"></span>vordering<span class=\"_ _2\"></span>en </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Overige beleggingen<span class=\"_ _2\"></span> </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Langetermijninvest<span class=\"_ _2\"></span>eringen </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Geldmiddelen en k<span class=\"_ _2\"></span>asequivalenten </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Financi\u00eble schulden <span class=\"_ _2\"></span>op ten hoogste \u00e9\u00e9n jaar<span class=\"_ _2\"></span> </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Handels- en overige schu<span class=\"_ _2\"></span>lden<span class=\"_ _6d\"> </span></span>Re\u00eble waarde van<span class=\"_ _2\"></span> afgeleide finan<span class=\"_ _2\"></span>ci\u00eble instrumenten Onderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _26\"></span>geeft d<span class=\"_ _26\"></span>e boek<span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>weer <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>afgeleide <span class=\"_ _2\"></span>financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _26\"></span>instrumenten, <span class=\"_ _26\"></span>opgenomen aan re\u00eble waard<span class=\"_ _2\"></span>e in de balans en op v<span class=\"_ _2\"></span>olgende wijze v<span class=\"_ _2\"></span>oorgesteld in de re<span class=\"_ _2\"></span>\u00eble waarde hi\u00ebrarchie: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,0 - -0,1  - - -0,1  - -0,1  Interest<span class=\"_ _2\"></span>swaps - - -1,2 -0,8 - -2,0  - -2,0 Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit 2,9 0,3 -4,8 -2,5 - - -4,1 -4,1 Totaal 3,0 0,3 -6,1 -3,4 0,0 -2,1 -4,1 -6,2 (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,1  - -0,1  - - -0,0  - -0,0  Interest<span class=\"_ _2\"></span>swaps - - -1,5  -1,7  - -3,2  - -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor  elektric<span class=\"_ _2\"></span>iteit 0,4  - - -8,4  - - -8,0  -8,0  Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit en gas 0,1  - - - - 0,1  - 0,1  Totaal 0,6  0,0  -1,6  -10,1  0,0  -3,1  -8,0  -11,1  De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>actief <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _2\"></span>om e<span class=\"_ _2\"></span>en verplich<span class=\"_ _2\"></span>ting <span class=\"_ _2\"></span>over te <span class=\"_ _26\"></span>dragen in <span class=\"_ _26\"></span>een regelmatig<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>sactie tuss<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>arktdeelneme<span class=\"_ _2\"></span>rs op<span class=\"_ _2\"></span> de waarderingsdatu<span class=\"_ _2\"></span>m. De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>valuta <span class=\"_ _2\"></span>termijncontracten <span class=\"_ _56\"></span>wordt b<span class=\"_ _2\"></span>erekend <span class=\"_ _26\"></span>als de <span class=\"_ _26\"></span>verdisconte<span class=\"_ _2\"></span>erde <span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de huidige ter<span class=\"_ _2\"></span>mijnkoers. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op lopend<span class=\"_ _2\"></span>e contracten. De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>tabel <span class=\"_ _0\"></span>geeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>weer <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _0\"></span>uitstaande <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>financi\u00eble <span class=\"_ _0\"></span>instrumenten<span class=\"_ _2\"></span> op jaareinde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Contractueel bedrag Re\u00eble waarde Contractueel bedrag Re\u00eble waarde Valutaswaps 12,6  -0,1  34,1  -0,0  Interest<span class=\"_ _2\"></span>swaps -2,1  -2,0  -3,4  -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor elek<span class=\"_ _2\"></span>triciteit en gas N/A -4,1  N/A -7,9  Totaal 10,6  -6,2  30,7  -11,1  Het <span class=\"_ _1d\"> </span>contractuele <span class=\"_ _33\"> </span>bedrag <span class=\"_ _1d\"> </span>geeft <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>volume <span class=\"_ _33\"> </span>weer <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>balansdatum <span class=\"_ _33\"> </span>uitstaande <span class=\"_ _1d\"> </span>afgeleide producten <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>vertegenwoordi<span class=\"_ _2\"></span>gt <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>dusdanig <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span><span class=\"fc7\">het <span class=\"_ _25\"></span>risico <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>afkomstig <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>dergelijke </span>transacties<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>De t<span class=\"_ _2\"></span>otale re\u00eble<span class=\"_ _2\"></span> waarde <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>de afgeleide finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _2\"></span>per 3<span class=\"_ _2\"></span>1 dec<span class=\"_ _2\"></span>ember <span class=\"_ _2\"></span>2023 bedraagt<span class=\"_ _2\"></span> -6,2 miljoen EUR (20<span class=\"_ _2\"></span>22: -11,1 miljoen E<span class=\"_ _2\"></span>UR) en omvat: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _26\"></span>reeks <span class=\"_ _26\"></span>termijncontr<span class=\"_ _2\"></span>acten <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>rentevoeten <span class=\"_ _56\"></span>bij <span class=\"_ _26\"></span>T<span class=\"_ _0\"></span>-Po<span class=\"_ _2\"></span>wer <span class=\"_ _26\"></span>nv, <span class=\"_ _26\"></span>met <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ervaldatum <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode </span></span>2024-2026 valuta<span class=\"_ _2\"></span>swaps, met ver<span class=\"_ _2\"></span>valdatum in januari <span class=\"_ _2\"></span>2024 \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _1e\"> </span>termijncontract <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>aankoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>elektriciteit, <span class=\"_ _31\"> </span>met <span class=\"_ _1b\"> </span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>juni <span class=\"_ _31\"> </span>2026 <span class=\"_ _1b\"> </span>(<span class=\"_ _0\"></span>-6,2 </span></span>miljoen <span class=\"_ _32\"></span>EUR), <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>ged<span class=\"_ _2\"></span>eeltelijk <span class=\"_ _32\"></span>werd <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>termijncontract <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>de verkoop <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>elektriciteit <span class=\"_ _32\"></span>met <span class=\"_ _31\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>voorwaarden, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>startte <span class=\"_ _31\"></span>in <span class=\"_ _32\"></span>november <span class=\"_ _31\"></span>2023 <span class=\"_ _32\"></span>met vervaldatum in jun<span class=\"_ _2\"></span>i 2026 (+2,1 milj<span class=\"_ _2\"></span>oen EUR).  De <span class=\"_ _31\"> </span>openstaande <span class=\"_ _32\"></span>interestswaps <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _31\"> </span>(die <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>6 <span class=\"_ _31\"> </span>maand <span class=\"_ _31\"> </span>EURIBOR <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>astzette <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>5,6% <span class=\"_ _31\"> </span>op jaarbasis <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>80% <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>uitstaande <span class=\"_ _26\"></span>lening <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>vervaldatums <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>2026) <span class=\"_ _26\"></span>werden, <span class=\"_ _2\"></span>in <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> met de verei<span class=\"_ _2\"></span>sten van IFRS<span class=\"_ _26\"></span> 9, als kasstroomafd<span class=\"_ _2\"></span>ekkend instrument<span class=\"_ _2\"></span> aangemerkt pe<span class=\"_ _2\"></span>r 31 december<span class=\"_ _2\"></span> 2023. Het <span class=\"_ _29\"> </span>effectieve <span class=\"_ _1f\"> </span>gedeelte <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>wijziging <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _29\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _29\"> </span>bijgevolg <span class=\"_ _29\"> </span>opgenomen <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>de indekkingsreserve<span class=\"_ _2\"></span>s <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>bedrag <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>-2,0 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1f\"> </span>(Niet-gerealiseer<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>resultaten). <span class=\"_ _1f\"> </span>De berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>termijncontracten <span class=\"_ _50\"></span>behoort <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>niveau <span class=\"_ _50\"></span>2 <span class=\"_ _25\"></span>binnen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarde hi\u00ebrarchie.<span class=\"_ _2\"></span> Onderstaande tabel geeft<span class=\"_ _2\"></span> de onderliggende contract<span class=\"_ _2\"></span>waarden weer van de uitstaand<span class=\"_ _2\"></span>e contracten per munteenheid (verk<span class=\"_ _2\"></span>oop van vreemd<span class=\"_ _2\"></span>e munten) op jaare<span class=\"_ _2\"></span>inde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Bedrag in vreemde munt Bedrag in EUR Bedrag in vreemde munt Bedrag in EUR GBP 4,0  4,6  3,5  4,0  USD - - 23,6  22,1  JPY 658,6  4,2  647,7  4,5  Overige  3,9  3,5  Totaal 12,6  34,1  De groep <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>het gro<span class=\"_ _2\"></span>otste deel <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>PVC/<span class=\"_ _0\"></span>Chloor-Alkali <span class=\"_ _2\"></span>activiteiten <span class=\"_ _26\"></span>verkocht in <span class=\"_ _2\"></span>het derde <span class=\"_ _2\"></span>kwartaal van <span class=\"_ _2\"></span>2011. <span class=\"_ _26\"></span>Het <span class=\"_ _2\"></span>aankoopcontract <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>elektrici<span class=\"_ _2\"></span>teit, <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met d<span class=\"_ _2\"></span>eze <span class=\"_ _26\"></span>activiteit, <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aakte <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span> van <span class=\"_ _20\"> </span>deze <span class=\"_ _1f\"> </span>verkooptransactie, <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>bijgev<span class=\"_ _2\"></span>olg <span class=\"_ _20\"> </span>heeft <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>groep <span class=\"_ _20\"> </span>sinds <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>verkoop <span class=\"_ _1f\"> </span>no<span class=\"_ _0\"></span>g <span class=\"_ _1f\"> </span>steeds <span class=\"_ _1f\"> </span>een aankoopverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _0\"></span>Aangezien <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>nodig <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, dient <span class=\"_ _1e\"> </span>ze  d<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>verkopen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>markt <span class=\"_ _1e\"> </span>to<span class=\"_ _0\"></span>t <span class=\"_ _1e\"> </span>het  eind<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>contract.  Aa<span class=\"_ _2\"></span>ngezien <span class=\"_ _1e\"> </span>de belangrijkste <span class=\"_ _32\"></span>parameters <span class=\"_ _32\"></span>niet <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>vrije <span class=\"_ _32\"></span>markt, <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>aankoopcontract <span class=\"_ _32\"></span>voor elektriciteit <span class=\"_ _0\"></span>(\u201cPPA\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _1c\"></span></span>Purchase P<span class=\"_ _0\"></span>ower <span class=\"_ _0\"></span>Agreement), waarvoor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vrijstelling <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik <span class=\"_ _0\"></span>(\u201cown use exe<span class=\"_ _2\"></span>mption\u201d) onder <span class=\"_ _2\"></span>IFRS 9 <span class=\"_ _2\"></span>niet lan<span class=\"_ _2\"></span>ger van <span class=\"_ _26\"></span>toepassing was, g<span class=\"_ _2\"></span>ewaardeerd <span class=\"_ _2\"></span>aan r<span class=\"_ _2\"></span>e\u00eble w<span class=\"ff2\">aarde <span class=\"_ _2\"></span>volgens<span class=\"_ _2\"></span> </span>Niveau 3. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>waarde van <span class=\"_ _0\"></span>het contract is <span class=\"_ _0\"></span>enerzijds <span class=\"_ _0\"></span>afhankelijk van het <span class=\"_ _0\"></span>toekomstige verschil tussen <span class=\"_ _0\"></span>de marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>elektriciteit <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>productiekost<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebaseerd <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gas <span class=\"_ _1d\"> </span>(de zogenaamde  \u201cspark <span class=\"_ _33\"> </span>spread\u201d) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>anderzijds <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span><span class=\"ff2\">prijsvolatilitei<span class=\"_ _2\"></span>t <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>uur, <span class=\"_ _33\"> </span>gezien <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>contract-<span class=\"_ _6d\"> </span></span>optimalisatie per<span class=\"_ _2\"></span> uur ge\u00ebvalu<span class=\"_ _2\"></span>eerd wordt. De g<span class=\"_ _2\"></span>ebruikte toeko<span class=\"_ _2\"></span>mstige \u201cbase load<span class=\"_ _2\"></span>\u201d prijzen zijn<span class=\"_ _2\"></span> berekend<span class=\"_ _2\"></span> door <span class=\"_ _25\"></span>gebruik <span class=\"_ _32\"></span>te <span class=\"_ _25\"></span>maken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cTTF <span class=\"_ _32\"></span>Gas <span class=\"_ _25\"></span>Yearly\u201d termijnprijzen <span class=\"_ _25\"></span>i<span class=\"ff3\">n <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>gemiddelde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>\u201cEndex <span class=\"_ _25\"></span>B <span class=\"_ _32\"></span>Baseload<span class=\"_ _2\"></span> </span>Yearly\u201d termijnprijzen in 2023 <span class=\"_ _0\"></span>voor elektriciteit voor Belgi\u00eb. <span class=\"_ _0\"></span>Het toekomstige optimalisati<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\">-effect per </span>uur <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _26\"></span>bepaald <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _56\"></span>extrapolatie <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>geobserveerde <span class=\"_ _56\"></span>tendens <span class=\"_ _26\"></span>sinds <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>start <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>contract.<span class=\"_ _6d\"> </span>In <span class=\"_ _1c\"></span>november <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span>rmijncontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>aangegaan. <span class=\"_ _1c\"></span> <span class=\"_ _50\"></span>In<span class=\"_ _2\"></span> ruil voor <span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>aste optiepremie is <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>verplicht dezelfde <span class=\"_ _0\"></span>hoeveelheid elektriciteit te leveren <span class=\"_ _0\"></span>als degene <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>is <span class=\"_ _1f\"> </span>gekocht <span class=\"_ _29\"> </span>via <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>\u201cPPA\u201d. <span class=\"_ _1f\"> </span>De <span class=\"_ _1f\"> </span>voorwaarden <span class=\"_ _29\"> </span>om <span class=\"_ _20\"> </span><span class=\"ff2\">energie <span class=\"_ _1f\"> </span>te <span class=\"_ _1f\"> </span>verkopen <span class=\"_ _29\"> </span>onder <span class=\"_ _1f\"> </span>deze </span>overeenkomst <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>gelijkaard<span class=\"_ _2\"></span>ig <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>voorwaarden <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201cPPA\u201d. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>belangrijkste parameters <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschikba<span class=\"_ _2\"></span>ar <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vrije <span class=\"_ _1c\"></span>markt, <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>overeenkomst <span class=\"_ _1c\"></span>gewaardeerd <span class=\"_ _1c\"></span>aan re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>volgens <span class=\"_ _25\"></span>Niveau <span class=\"_ _25\"></span>3. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>contract <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>enerzijds <span class=\"_ _25\"></span>afhankelijk <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>vaste optiepremie <span class=\"_ _50\"></span>opbrengst <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>toekomstige <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erschil <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>elektriciteit <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de productiekosten <span class=\"_ _25\"></span>gebaseerd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>marktprijzen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>gas <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>anderzijds <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>prijsvola<span class=\"_ _2\"></span>tiliteit <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>uur, gezien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contract-optimalisatie <span class=\"_ _1c\"></span>per <span class=\"_ _50\"></span>uur <span class=\"_ _50\"></span>ge\u00ebvalueerd <span class=\"_ _1c\"></span>wordt. <span class=\"_ _25\"></span>Als <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>gevolg <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>transactie <span class=\"_ _1c\"></span>zal een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>optiecontract, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>\u201cPPA\u201d compenseren. <span class=\"_ _2\"></span> Bovenstaande <span class=\"_ _33\"> </span>inputs <span class=\"_ _33\"> </span>hebben <span class=\"_ _33\"> </span>geleid <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>netto <span class=\"_ _1d\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>aankoopcontract <span class=\"_ _33\"> </span>van elektriciteit van <span class=\"_ _0\"></span>-6,2 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2<span class=\"_ _0\"></span>023 (tegenover <span class=\"_ _0\"></span>een netto <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde van <span class=\"_ _1c\"></span>-8,0 miljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _31\"></span>per <span class=\"_ _32\"></span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2022), <span class=\"_ _31\"> </span>terwijl <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _32\"></span>verkoopcontract <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an elektriciteit <span class=\"_ _1c\"></span>+2,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>bedroeg. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>netto <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>(+3,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>EBIT <span class=\"_ _50\"></span>aanpassende <span class=\"_ _1c\"></span>elementen <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>+7,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _50\"></span>6 <span class=\"_ _32\"></span>- <span class=\"_ _1c\"></span>EBIT aanpassende elem<span class=\"_ _2\"></span>enten).  De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 52,2 45,7 36,4 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 129,1 122,9 109,1 Disconto<span class=\"_ _2\"></span>voet 2,5% De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering <span class=\"_ _33\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2022 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 113,1 79,4 56,3 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 257,2 163,5 131,0 Disconto<span class=\"_ _2\"></span>voet 2,5% De g<span class=\"_ _2\"></span>evoeligheid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>waardering <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>belangrijkste <span class=\"_ _2\"></span>veronderstelling<span class=\"_ _2\"></span>en is<span class=\"_ _2\"></span> als <span class=\"_ _26\"></span>volgt: Wijziging in veronderstelling Impact re\u00eble waarde (miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Gasprijs +1 EUR/MWh -2,1 -2,5 Elektri<span class=\"_ _2\"></span>citeitsprijs +1 EUR/MWh 1,0 1,3 Spark spre<span class=\"_ _2\"></span>ad optimalisatie +1 EUR/MWh 1,0 1,3 Disconto<span class=\"_ _2\"></span>voet +1% 0,1 0,2 Productie<span class=\"_ _2\"></span>-uren T-Power nv +10% -1,6 -1,9 De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nwaarschijnlijk,<span class=\"_ _26\"></span> vermits wijzigin<span class=\"_ _2\"></span>gen in sommige ver<span class=\"_ _2\"></span>onderstellingen <span class=\"_ _2\"></span>met elkaar gecorreleerd<span class=\"_ _2\"></span> kunnen zijn<span class=\"_ _2\"></span>.  Aangezien <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verkoopcontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>elektriciteit<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aankoopcontract van elektriciteit benaderen<span class=\"_ _26\"></span>, <span class=\"_ _0\"></span>is de resterende blootstell<span class=\"_ _2\"></span>ing van de groep aan de volatiliteit van gas<span class=\"_ _0\"></span>- en elektriciteitsprijz<span class=\"_ _2\"></span>en niet sig<span class=\"_ _2\"></span>nificant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Wisselkoersris<span class=\"_ _2\"></span>ico De  groep <span class=\"_ _4f\"> </span>is <span class=\"_ _33\"> </span>blootgesteld  aan  wisselkoersschom<span class=\"_ _2\"></span>melingen  wat  kan <span class=\"_ _33\"> </span>leiden  tot <span class=\"_ _33\"> </span>winst <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>f  verlies  in wisselkoerstransac<span class=\"_ _2\"></span>ties. <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>activa, <span class=\"_ _32\"></span>inkomsten <span class=\"_ _25\"></span>en <span class=\"_ _31\"> </span>kasstromen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>worden <span class=\"_ _32\"></span>be\u00efnvloed <span class=\"_ _32\"></span>door schommelingen <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>wisselkoersen. <span class=\"_ _37\"> </span>In <span class=\"_ _37\"> </span>het <span class=\"_ _37\"> </span>bijzonder <span class=\"_ _37\"> </span>is <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>groep <span class=\"_ _37\"> </span>blootgesteld <span class=\"_ _3a\"> </span>aan <span class=\"_ _37\"> </span>een wisselkoersrisic<span class=\"_ _2\"></span>o <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>o.a. <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>erkopen, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>aankopen, <span class=\"_ _26\"></span>beleggingen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>leningen <span class=\"_ _26\"></span>uitgedrukt <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>andere munt <span class=\"_ _25\"></span>dan <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>functionele <span class=\"_ _50\"></span>munt <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>onderneming. <span class=\"_ _25\"></span>De <span class=\"_ _25\"></span>munt <span class=\"_ _32\"></span>die <span class=\"_ _25\"></span>aanleiding <span class=\"_ _50\"></span>geeft <span class=\"_ _32\"></span>tot <span class=\"_ _25\"></span>dit <span class=\"_ _32\"></span>risico <span class=\"_ _25\"></span>is voornamelijk <span class=\"_ _1e\"> </span>USD  (Amerik<span class=\"_ _2\"></span>aanse  dollar). <span class=\"_ _1e\"> </span>Schommelin<span class=\"_ _2\"></span>gen  in<span class=\"_ _2\"></span>  de <span class=\"_ _1b\"> </span>wisselkoers <span class=\"_ _1e\"> </span>kunnen  bijg<span class=\"_ _2\"></span>evolg  een<span class=\"_ _2\"></span> ongunstig effect hebben<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>op de activiteiten, r<span class=\"_ _2\"></span>esultaten of <span class=\"_ _2\"></span>op de financi\u00eble situati<span class=\"_ _26\"></span>e <span class=\"_ _0\"></span>van de groep. De <span class=\"_ _31\"> </span>belangrijkste <span class=\"_ _32\"></span>beheersin<span class=\"_ _2\"></span>strumenten <span class=\"_ _32\"></span>die <span class=\"_ _31\"> </span>gebruikt <span class=\"_ _32\"></span>worden <span class=\"_ _31\"></span>zijn <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>co<span class=\"_ _0\"></span>ntante <span class=\"_ _32\"></span>aan- <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>verkoop <span class=\"_ _32\"></span>van munten gevolgd do<span class=\"_ _2\"></span>or valutaswaps.  Financi\u00eble <span class=\"_ _26\"></span>schulden <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>algemeen <span class=\"_ _26\"></span>aangegaan <span class=\"_ _26\"></span>doo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>holdingmaat<span class=\"_ _2\"></span>schappijen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>en financieringsentitei<span class=\"_ _2\"></span>ten, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>opbrengsten <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>schulden <span class=\"_ _32\"></span>beschikbaar <span class=\"_ _32\"></span>stellen <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de operationele <span class=\"_ _26\"></span>entiteiten. <span class=\"_ _26\"></span>In <span class=\"_ _26\"></span>principe <span class=\"_ _2\"></span>worden <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>perationele<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>entiteiten <span class=\"_ _26\"></span>gefinancie<span class=\"_ _2\"></span>rd <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>hun fun<span class=\"_ _2\"></span>ctionele<span class=\"_ _2\"></span> munt. De groep gebruik<span class=\"_ _2\"></span>t geen valu<span class=\"_ _2\"></span>taswaps om intrag<span class=\"_ _2\"></span>roepsleningen in te d<span class=\"_ _2\"></span>ekken. In <span class=\"_ _26\"></span>groeilanden <span class=\"_ _26\"></span>is <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>niet <span class=\"_ _26\"></span>altijd <span class=\"_ _26\"></span>mogelijk <span class=\"_ _26\"></span>om <span class=\"_ _2\"></span>leningen <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>gaan <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>lokale <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>unt <span class=\"_ _26\"></span>aangezien <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>lokale financi\u00eble <span class=\"_ _25\"></span>markten <span class=\"_ _25\"></span>te <span class=\"_ _32\"></span>klein <span class=\"_ _25\"></span>zijn, <span class=\"_ _32\"></span>er <span class=\"_ _25\"></span>geen <span class=\"_ _32\"></span>fondsen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>beschikbaar <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>of <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>voorwaarden <span class=\"_ _25\"></span>te belastend zijn. Deze bedra<span class=\"_ _2\"></span>gen zijn relatief<span class=\"_ _2\"></span> klein voor de groep.<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>blootstelling <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutarisico van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>kan, <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>nominale <span class=\"_ _0\"></span>bedragen, <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>olgt voorgesteld  worden <span class=\"_ _33\"> </span>(voor  de <span class=\"_ _33\"> </span>gebruikte  wisselkoersen,  zie <span class=\"_ _33\"> </span>toelichting  1 <span class=\"_ _1d\"> </span>- <span class=\"_ _33\"> </span>Samenvatting  van  de materi\u00eble boekhoudp<span class=\"_ _2\"></span>rincipes):<span class=\"fs0\"> </span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>EUR* USD EUR* USD Activa 75,6 494,7 40,4 420,6 Schulden -46,4 -40,4 -25,3 -35,3 Bruto blootstell<span class=\"_ _2\"></span>ing 29,2 454,3 15,1 385,3 Valutaswaps -12,7 -12,1 -23,6 Netto blootstell<span class=\"_ _2\"></span>ing 16,5 454,3 3,0 361,7 Netto blootstell<span class=\"_ _2\"></span>ing (in EUR) 16,5 411,1 3,0 339,1 * EUR omvat d<span class=\"_ _2\"></span>e blootstel<span class=\"_ _2\"></span>ling aan het valuta<span class=\"_ _2\"></span>risico in EUR en verschill<span class=\"_ _2\"></span>ende andere, indivi<span class=\"_ _2\"></span>dueel niet-significant<span class=\"_ _2\"></span>e, valuta uitged<span class=\"_ _2\"></span>rukt in EUR. De blootstelling in <span class=\"_ _2\"></span>USD is voornamelij<span class=\"_ _2\"></span>k het gevolg van<span class=\"_ _2\"></span> intragroep-posities die nie<span class=\"_ _2\"></span>t worden ingedekt.  Indien <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>euro <span class=\"_ _25\"></span>met <span class=\"_ _25\"></span>10% <span class=\"_ _25\"></span>zou <span class=\"_ _25\"></span>zijn <span class=\"_ _25\"></span>versterkt <span class=\"_ _25\"></span>of <span class=\"_ _25\"></span>verzwakt <span class=\"_ _25\"></span>ten <span class=\"_ _25\"></span>opzichte <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>USD <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>indien <span class=\"_ _50\"></span>we <span class=\"_ _25\"></span>alle andere <span class=\"_ _0\"></span>variabelen <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>zouden <span class=\"_ _1c\"></span>gehouden <span class=\"_ _0\"></span>hebben, <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>impact <span class=\"_ _1c\"></span>op <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>eigen <span class=\"_ _1c\"></span>vermogen <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de winst na belastingen <span class=\"_ _2\"></span>voor de periode de <span class=\"_ _2\"></span>volgende zijn<span class=\"_ _2\"></span>: (Miljoen EUR)<span class=\"fc8\"> </span>Wijziging in de wisselkoers Invloed op de winst-<span class=\"_ _6d\"> </span>en<span class=\"ls0\">-verliesrekening:</span><span class=\"ls0\"> </span>verlies (-) / winst (+) Invloed op het eigen vermogen: verlies (-<span class=\"ls6d\">)</span><span class=\"ls6d\"> </span>/ winst (+) Op 31 december 2<span class=\"_ _2\"></span>023 USD +10% -34,6 -63,4 -<span class=\"lsf\">10%</span> 42,3 77,5 Op 31 december 2<span class=\"_ _2\"></span>022 USD +10% -26,3 -44,0 -<span class=\"lsf\">10%</span> 32,1 53,7 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Kredietrisico<span class=\"_ _2\"></span> De <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>is onderhevig <span class=\"_ _0\"></span>aan <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>risico <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>de te<span class=\"_ _0\"></span>genpartijen met wie <span class=\"_ _0\"></span>ze <span class=\"_ _0\"></span>handelt <span class=\"_ _0\"></span>(in <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>bijzonder <span class=\"_ _0\"></span>haar klanten) en die <span class=\"_ _0\"></span>betalingen aan de groep <span class=\"_ _0\"></span>moeten doen, niet in staat <span class=\"_ _0\"></span>zijn om<span class=\"_ _0\"></span> een dergelijke <span class=\"_ _0\"></span>betaling al dan <span class=\"_ _26\"></span>niet <span class=\"_ _2\"></span>tijdig <span class=\"_ _2\"></span>te <span class=\"_ _26\"></span>doen. <span class=\"_ _2\"></span>Om <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>blootstelling <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>kredietrisico <span class=\"_ _26\"></span>te <span class=\"_ _2\"></span>beheersen <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>een <span class=\"_ _2\"></span>kredietcomi<span class=\"_ _2\"></span>t\u00e9 per <span class=\"_ _55\"> </span>businessunit <span class=\"_ _53\"> </span>opgericht <span class=\"_ _55\"> </span>die <span class=\"_ _55\"> </span>een <span class=\"_ _55\"> </span>kredietbeleid <span class=\"_ _53\"> </span>bepaalt <span class=\"_ _55\"> </span>met <span class=\"_ _55\"> </span>kredietlimietaanvrag<span class=\"_ _2\"></span>en, goedkeuringspr<span class=\"_ _2\"></span>ocedures, <span class=\"_ _2\"></span>continue <span class=\"_ _2\"></span>opvolging <span class=\"_ _2\"></span>van h<span class=\"_ _2\"></span>et kredietrisi<span class=\"_ _26\"></span>co en aan<span class=\"_ _2\"></span>maningsprocedures <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>geval van <span class=\"_ _0\"></span>achterstallige <span class=\"_ _0\"></span>betalingen. De <span class=\"_ _1c\"></span>groep <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>bovendien een <span class=\"_ _1c\"></span>globaal kredietverzekeringsprogram<span class=\"_ _2\"></span>ma uitgewerkt o<span class=\"_ _2\"></span>m handelsvordering<span class=\"_ _2\"></span>en te beschermen te<span class=\"_ _2\"></span>gen wanbetaling.  Iedere <span class=\"_ _31\"> </span>dochterondernemin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>participeert <span class=\"_ _31\"> </span>aan <span class=\"_ _1e\"> </span>dit <span class=\"_ _31\"> </span>programma <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>verzekeri<span class=\"_ _2\"></span>ng <span class=\"_ _1e\"> </span>is <span class=\"_ _1e\"> </span>afgesloten <span class=\"_ _31\"> </span>met gerenommeerd<span class=\"_ _2\"></span>e <span class=\"_ _38\"> </span>internationale <span class=\"_ _38\"> </span>kredietverzekering<span class=\"_ _2\"></span>smaatschappijen. <span class=\"_ _38\"> </span>Het <span class=\"_ _38\"> </span>merendeel <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>de vorderingen <span class=\"_ _29\"> </span>(ongeveer <span class=\"_ _29\"> </span>95%) <span class=\"_ _1f\"> </span>is <span class=\"_ _29\"> </span>gedekt <span class=\"_ _1f\"> </span>onder <span class=\"_ _29\"> </span>dit <span class=\"_ _1f\"> </span>kredietverzekering<span class=\"_ _2\"></span>sprogramma. <span class=\"_ _29\"> </span>H<span class=\"_ _0\"></span>et <span class=\"_ _29\"> </span>co<span class=\"_ _0\"></span>ntract beschermt <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verzekerde <span class=\"_ _50\"></span>activiteiten <span class=\"_ _50\"></span>tegen <span class=\"_ _50\"></span>wanbetaling <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>voorziet <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>eigen <span class=\"_ _50\"></span>risico <span class=\"_ _32\"></span>tussen <span class=\"_ _50\"></span>5% <span class=\"_ _25\"></span>en 20% <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>geplafonneer<span class=\"_ _2\"></span>de <span class=\"_ _1e\"> </span>schadeloosstellin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>op <span class=\"_ _1e\"> </span>groepsniveau.<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>Het <span class=\"_ _1e\"> </span>program<span class=\"_ _2\"></span>ma <span class=\"_ _31\"> </span>voorziet <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>een uitbetaling binn<span class=\"_ _2\"></span>en de 6 maand<span class=\"_ _2\"></span>en na vervaldatum. De gr<span class=\"_ _2\"></span>oep heef<span class=\"_ _2\"></span>t geen <span class=\"_ _26\"></span>aanzienlijke <span class=\"_ _2\"></span>concentratie <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>kredietrisico. <span class=\"_ _26\"></span>Er kan <span class=\"_ _2\"></span>echter <span class=\"_ _2\"></span>geen <span class=\"_ _26\"></span>zekerheid word<span class=\"_ _2\"></span>en gegeven <span class=\"_ _1e\"> </span>dat <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>groep <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>staat  zal <span class=\"_ _31\"> </span>zijn <span class=\"_ _1b\"> </span>om <span class=\"_ _1e\"> </span>haar <span class=\"_ _1e\"> </span>po<span class=\"_ _0\"></span>tenti\u00eble <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>erlies <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>beperke<span class=\"_ _2\"></span>n <span class=\"_ _1e\"> </span>ten <span class=\"_ _1b\"> </span>opzichte <span class=\"_ _1e\"> </span>van tegenpartijen die ni<span class=\"_ _2\"></span>et in staat zijn om <span class=\"_ _2\"></span>te betalen of tij<span class=\"_ _2\"></span>dig te betalen. De bes<span class=\"_ _2\"></span>chikbare geld<span class=\"_ _2\"></span>middelen op jaareinde worden g<span class=\"_ _2\"></span>eplaatst op deposito\u2019s bij in<span class=\"_ _2\"></span>ternationaal ger<span class=\"_ _2\"></span>enommeerd<span class=\"ff2\">e ban<span class=\"_ _2\"></span>ken. </span>De maximale blo<span class=\"_ _2\"></span>otstelling aan<span class=\"_ _2\"></span> kredietrisico op 3<span class=\"_ _2\"></span>1 december 2023 bedraag<span class=\"_ _2\"></span>t 739,1 <span class=\"_ _2\"></span>miljoen EUR (2022<span class=\"_ _2\"></span>: 643,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _0\"></span>EUR). <span class=\"_ _1c\"></span>Dit <span class=\"_ _1c\"></span>bedrag <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>samengesteld <span class=\"_ _0\"></span>uit <span class=\"_ _50\"></span>handels- <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>overige <span class=\"_ _1c\"></span>vordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>ten <span class=\"_ _50\"></span>hoogste<span class=\"_ _26\"></span> \u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1d\"> </span>meer <span class=\"_ _1d\"> </span>dan <span class=\"_ _1d\"> </span>\u00e9\u00e9n <span class=\"_ _29\"> </span>jaar<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>(483,2 <span class=\"_ _1d\"> </span>miljoen <span class=\"_ _1d\"> </span>EUR, <span class=\"_ _29\"> </span>to<span class=\"_ _2\"></span>elichting <span class=\"_ _1d\"> </span>16 <span class=\"_ _29\"> </span>- <span class=\"_ _1d\"> </span>Handels- <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>overige vorderingen), <span class=\"_ _20\"> </span>toegekende<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>leni<span class=\"ff3\">ngen <span class=\"_ _20\"> </span>(5<span class=\"_ _0\"></span>,7 <span class=\"_ _20\"> </span>miljoen <span class=\"_ _20\"> </span>EUR <span class=\"_ _20\"> </span>inbegrepen <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>\u201coverige <span class=\"_ _20\"> </span>beleggingen <span class=\"_ _20\"> </span>en </span>garanties\u201d), <span class=\"_ _1b\"> </span>langetermijnin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _1e\"> </span>(70,0  miljo<span class=\"_ _2\"></span>en <span class=\"_ _1b\"> </span>EUR),  afg<span class=\"_ _2\"></span>eleide  fin<span class=\"_ _2\"></span>anci\u00eble <span class=\"_ _1e\"> </span>instrumenten  (<span class=\"_ _2\"></span>3,2 miljoen EUR) en geldmiddelen en kasequivalenten (177,0 miljoen EUR, toelichting<span class=\"_ _2\"></span> 18<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>- Geldmiddelen<span class=\"_ _2\"></span> en kasequivalent<span class=\"_ _2\"></span>en). De <span class=\"_ _2c\"> </span>maximale <span class=\"_ _2c\"> </span>blootstelling<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>aan <span class=\"_ _2c\"> </span>kredietrisico <span class=\"_ _2c\"> </span>op <span class=\"_ _2c\"> </span>31 <span class=\"_ _3a\"> </span>december <span class=\"_ _34\"> </span>voor <span class=\"_ _2c\"> </span>handelsvorderingen <span class=\"_ _2c\"> </span>per bedrijfssegment bedr<span class=\"_ _2\"></span>oeg (toelichting <span class=\"_ _2\"></span>16 - Handels- en <span class=\"_ _2\"></span>overige vorderingen):<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Agro 146,8 155,8 Bio<span class=\"ls0\">-valorization</span><span class=\"ls0\"> </span>98,1 112,5 Industrial<span class=\"_ _2\"></span> Solutions 87,6 102,9 Machines <span class=\"_ _2\"></span>&amp; Technologies 56,6 - T-Power 0,2 2,1 Niet toegewezen 0,1 0,1 Totaal 16<span class=\"ls0\"> </span>389,5 373,4 De ouderdomsbalans<span class=\"_ _2\"></span> van de handelsvorderin<span class=\"_ _2\"></span>gen op 3<span class=\"_ _2\"></span>1 december kan als <span class=\"_ _2\"></span>volgt samengevat<span class=\"_ _2\"></span> worden: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Brutobedrag Waarde-<span class=\"_ _6d\"> </span>verminderingen Brutobedrag Waarde-<span class=\"_ _6d\"> </span>verminderingen Niet ve<span class=\"_ _2\"></span>rvallen 334,5<span class=\"fs1\"> </span>- 330,9 - Vervalle<span class=\"_ _2\"></span>n 0-30 dagen 39,2<span class=\"fs1\"> </span>-0,0  31,5 -0,0  Vervalle<span class=\"_ _2\"></span>n 31-120 dagen 13,5<span class=\"fs1\"> </span>-0,2 8,3 -0,1 Vervalle<span class=\"_ _2\"></span>n 120-365 dagen 1,7<span class=\"fs1\"> </span>-1,2 3,9 -1,1 Vervalle<span class=\"_ _2\"></span>n meer dan \u00e9\u00e9n jaar 5,0<span class=\"fs1\"> </span>-2,9 2,6 -2,6 Totaal 16<span class=\"ls0\"> </span>393,8<span class=\"ff2 fs1\"> </span>-4,3 377,2 -3,8<span class=\"_ _6d\"> </span>De <span class=\"_ _32\"></span>groep <span class=\"_ _25\"></span>verw<span class=\"_ _0\"></span>acht <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>de <span class=\"_ _31\"> </span>vervallen <span class=\"_ _25\"></span>bedragen, <span class=\"_ _32\"></span>grotendeels <span class=\"_ _32\"></span>ingedekt<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>kredietverzekering<span class=\"_ _2\"></span>, <span class=\"_ _31\"> </span>nog steeds <span class=\"_ _0\"></span>inbaar <span class=\"_ _1c\"></span>zijn, o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>basis <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>beoordeling van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verwachten <span class=\"_ _0\"></span>kredietverliezen op <span class=\"_ _1c\"></span>basis <span class=\"_ _0\"></span>van historisch <span class=\"_ _50\"></span>betalingsgedrag <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>uitgebreide <span class=\"_ _1c\"></span>analyse <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>nderliggende <span class=\"_ _1c\"></span>kredietwaardigheid <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de klanten. Op <span class=\"_ _33\"> </span>basis <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>controle <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>kredietrisi<span class=\"_ _2\"></span>co <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>klanten <span class=\"_ _33\"> </span>is <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>groep <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _4f\"> </span>oordeel <span class=\"_ _33\"> </span>dat, <span class=\"_ _33\"> </span>met uitzondering <span class=\"_ _24\"> </span>van <span class=\"_ _22\"> </span>de <span class=\"_ _24\"> </span>bedragen <span class=\"_ _22\"> </span>opgenomen <span class=\"_ _24\"> </span>in <span class=\"_ _22\"> </span>bovenstaande <span class=\"_ _24\"> </span>tabel, <span class=\"_ _24\"> </span>geen <span class=\"_ _22\"> </span>bijzondere waardeverminderin<span class=\"_ _2\"></span>g nodig is vo<span class=\"_ _2\"></span>or handelsvordering<span class=\"_ _2\"></span>en die niet vervallen zi<span class=\"_ _2\"></span>jn. De <span class=\"_ _31\"> </span>beweging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>handelsvorderingen <span class=\"_ _32\"></span>tijdens <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>jaar <span class=\"_ _31\"> </span>kan <span class=\"_ _31\"> </span>als <span class=\"_ _1e\"> </span>volgt samengevat worden:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -3,8 -3,5 Gebruik<span class=\"_ _2\"></span> van bijzondere waarde<span class=\"_ _2\"></span>verminderingen 0,3 0,4 Terugname van / (<span class=\"_ _2\"></span>geboekte)<span class=\"_ _2\"></span> bijzondere waardeve<span class=\"_ _2\"></span>rminderingen 5 0,0 -0,7 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -0,9 - Overige be<span class=\"_ _2\"></span>wegingen 0,0  0,0 Saldo op 31 dece<span class=\"_ _2\"></span>mber 16<span class=\"ls0\"> </span>-4,3 -3,8 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "De <span class=\"_ _31\"> </span>beweging <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>waardeverminderin<span class=\"_ _2\"></span>gen <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>handelsvorderingen <span class=\"_ _32\"></span>tijdens <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>jaar <span class=\"_ _31\"> </span>kan <span class=\"_ _31\"> </span>als <span class=\"_ _1e\"> </span>volgt samengevat worden:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Saldo op 1 januari<span class=\"_ _2\"></span> -3,8 -3,5 Gebruik<span class=\"_ _2\"></span> van bijzondere waarde<span class=\"_ _2\"></span>verminderingen 0,3 0,4 Terugname van / (<span class=\"_ _2\"></span>geboekte)<span class=\"_ _2\"></span> bijzondere waardeve<span class=\"_ _2\"></span>rminderingen 5 0,0 -0,7 Wijziging in de<span class=\"_ _2\"></span> consolidatie<span class=\"_ _2\"></span>kring -0,9 - Overige be<span class=\"_ _2\"></span>wegingen 0,0  0,0 Saldo op 31 dece<span class=\"_ _2\"></span>mber 16<span class=\"ls0\"> </span>-4,3 -3,8 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Liquiditeitsri<span class=\"_ _2\"></span>sico Liquiditeitsrisico <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>risico <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>entiteit <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>voldoende <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>heeft <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>op <span class=\"_ _1c\"></span>elk <span class=\"_ _0\"></span>moment <span class=\"_ _0\"></span>aan haar <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _25\"></span>verplichtingen <span class=\"_ _50\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _25\"></span>voldoen. <span class=\"_ _25\"></span>Indien <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _25\"></span>verplichtingen <span class=\"_ _50\"></span>kan <span class=\"_ _32\"></span>worden voldaan, kan dit l<span class=\"_ _2\"></span>eiden tot hogere <span class=\"_ _2\"></span>kosten en tot een b<span class=\"_ _2\"></span>lootstelling aan<span class=\"_ _2\"></span> een reputatierisic<span class=\"_ _2\"></span>o. Het liq<span class=\"_ _2\"></span>uiditeitsrisico <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep wordt <span class=\"_ _2\"></span>beheerd <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>de \u201ccorporate <span class=\"_ _26\"></span>treasury\u201d af<span class=\"_ _2\"></span>deling <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e groep,<span class=\"_ _26\"></span> die <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>evolutie <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>actuele <span class=\"_ _32\"></span>kasstroompositie <span class=\"_ _32\"></span>van <span class=\"_ _31\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _31\"> </span>opvolgt <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>basis <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>input <span class=\"_ _31\"> </span>van dochteronderneming<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>korte- en <span class=\"_ _0\"></span>langetermijnvooruitz<span class=\"_ _2\"></span>ichten o<span class=\"_ _0\"></span>pmaakt om <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>financi\u00eble middelen <span class=\"_ _0\"></span>te kunnen  afstemmen <span class=\"_ _33\"> </span>met  de <span class=\"_ _33\"> </span>vooropgestelde  noden. <span class=\"_ _33\"> </span>Overtollige  geldmiddelen  worden <span class=\"_ _33\"> </span>belegd <span class=\"_ _33\"> </span>in deposito\u2019s <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>aangepaste <span class=\"_ _0\"></span>looptijden <span class=\"_ _0\"></span>zodat <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>liquidi<span class=\"_ _2\"></span>teit <span class=\"_ _1c\"></span>voldoende <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>verplichting<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>op vervaldatum te v<span class=\"_ _2\"></span>oldoen. Teneinde het liquid<span class=\"_ _2\"></span>iteitsrisico te bep<span class=\"_ _2\"></span>erken, heeft de g<span class=\"_ _2\"></span>roep de volgende <span class=\"_ _2\"></span>acties onderno<span class=\"_ _2\"></span>men: \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Een factoring<span class=\"_ _2\"></span>programma<span class=\"_ _2\"></span> die eind 2009 <span class=\"_ _2\"></span>werd opgezet <span class=\"_ _2\"></span>en in de loop<span class=\"_ _2\"></span> van 2015 wer<span class=\"_ _2\"></span>d opgeschort.<span class=\"ff8 fs7 fc7\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Een <span class=\"_ _26\"></span>programma <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>handelspapier <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>maximaal <span class=\"_ _26\"></span>bedrag <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>200,0 <span class=\"_ _56\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR <span class=\"_ _26\"></span>(die zowel<span class=\"_ _2\"></span> </span></span>per 31 december <span class=\"_ _2\"></span>2023 als per 3<span class=\"_ _2\"></span>1 december 20<span class=\"_ _2\"></span>22 niet werd gebru<span class=\"_ _2\"></span>ikt<span class=\"_ _0\"></span><span class=\"ls2a\">).</span><span class=\"ff8 fs7 fc7\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Toegezegde <span class=\"_ _25\"></span>bilaterale <span class=\"_ _50\"></span>overeenkomsten <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>4 <span class=\"_ _25\"></span>kredietinstellingen <span class=\"_ _50\"></span>voor <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>totaalbedra<span class=\"_ _2\"></span>g <span class=\"_ _32\"></span>van </span></span>250,0 <span class=\"_ _31\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _31\"> </span>(waarvan <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>deel <span class=\"_ _1e\"> </span>opgevraagd <span class=\"_ _31\"> </span>kan <span class=\"_ _1e\"> </span>worden <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>USD) <span class=\"_ _31\"> </span>tot <span class=\"_ _1b\"> </span>juli <span class=\"_ _31\"> </span>2027. <span class=\"_ _31\"> </span>Deze toegezegde <span class=\"_ _50\"></span>bilaterale <span class=\"_ _50\"></span>overeenkomsten <span class=\"_ _25\"></span>bevatten<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>geen <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _25\"></span>convenanten <span class=\"_ _1c\"></span>en <span class=\"_ _32\"></span>verzekeren een <span class=\"_ _2\"></span>maximale <span class=\"_ _2\"></span>flexibilitei<span class=\"_ _2\"></span>t v<span class=\"_ _2\"></span>oor d<span class=\"_ _2\"></span>e verschil<span class=\"_ _2\"></span>lende <span class=\"_ _2\"></span>activiteiten. <span class=\"_ _26\"></span>Geen en<span class=\"_ _2\"></span>kele van <span class=\"_ _26\"></span>deze kredi<span class=\"_ _2\"></span>etlijnen werd gebruikt per <span class=\"_ _2\"></span>31 december <span class=\"_ _2\"></span>2023. \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Niet-toegezegd<span class=\"_ _2\"></span>e kr<span class=\"_ _2\"></span>edietlijnen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oor een<span class=\"_ _2\"></span> bedrag<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>50,5 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>EUR e<span class=\"_ _2\"></span>xclusief b<span class=\"_ _2\"></span>ankgaranties<span class=\"_ _2\"></span> of </span></span>67,5 miljoen EU<span class=\"_ _2\"></span>R inclusief bankgaran<span class=\"_ _2\"></span>ties. \u2022<span class=\"ff8\"> <span class=\"_ _21\"> </span><span class=\"ff2 fs1\">Twee <span class=\"_ _1e\"> </span>kredietfaciliteiten <span class=\"_ _1e\"> </span>werden <span class=\"_ _1e\"> </span>in  2<span class=\"_ _2\"></span>022 <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>pgenomen, <span class=\"_ _1e\"> </span>voor <span class=\"_ _1b\"> </span>elk <span class=\"_ _1e\"> </span>30,0 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR, <span class=\"_ _1b\"> </span>met <span class=\"_ _1b\"> </span>een </span></span>looptijd <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>5 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(februari <span class=\"_ _1c\"></span>2027) <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>7 <span class=\"_ _50\"></span>jaar <span class=\"_ _50\"></span>(april <span class=\"_ _50\"></span>2029). <span class=\"_ _50\"></span>Op <span class=\"_ _50\"></span>31 <span class=\"_ _50\"></span>december <span class=\"_ _50\"></span>2023 <span class=\"_ _1c\"></span>bedragen <span class=\"_ _50\"></span>de uitstaande <span class=\"_ _1e\"> </span>bedragen <span class=\"_ _1b\"> </span>respectie<span class=\"_ _2\"></span>velijk <span class=\"_ _1b\"> </span>21,6 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1b\"> </span>EUR <span class=\"_ _1e\"> </span>en <span class=\"_ _1b\"> </span>23,6 <span class=\"_ _1e\"> </span>miljoen  EU<span class=\"_ _2\"></span>R. <span class=\"_ _1e\"> </span>Deze<span class=\"_ _0\"></span>  l<span class=\"_ _2\"></span>eningen bevatten geen finan<span class=\"_ _2\"></span>ci\u00eble convenan<span class=\"_ _2\"></span>ten. Onderstaande <span class=\"_ _32\"></span>tabel <span class=\"_ _31\"> </span>geeft <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>co<span class=\"_ _0\"></span>ntractuele <span class=\"_ _32\"></span>vervaldagen <span class=\"_ _32\"></span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _31\"> </span>schulden <span class=\"_ _32\"></span>weer, <span class=\"_ _1e\"> </span>inclusief<span class=\"_ _2\"></span> interestbetalingen:<span class=\"_ _2\"></span> (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>Boekwaarde Contractuele kasstromen &lt; 1 jaar 1-5 jaar &gt; 5 jaar Niet-afgeleide fi<span class=\"_ _2\"></span>nanci\u00eble schulden Obligatie<span class=\"_ _2\"></span> met vervaldatum 15 jul<span class=\"_ _2\"></span>i 2025 58,8 61,9 2,0 60,0 - Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 64,3 67,9 28,0 39,9 - Kredieti<span class=\"_ _2\"></span>nstellingen 54,6 56,2 17,4 36,7 2,1 Leaseschul<span class=\"_ _2\"></span>den 59,1 67,8 20,2 36,9 10,7 Financi\u00eble schul<span class=\"_ _2\"></span>den<span class=\"ff2\"> </span>22<span class=\"ff2 ls0\"> </span>236,8<span class=\"ff2\"> </span>253,9<span class=\"ff2\"> </span>67,6<span class=\"ff2\"> </span>173,5<span class=\"ff2\"> </span>12,8<span class=\"ff2\"> </span>Kortetermijnschuld<span class=\"_ _2\"></span>en bij kredieti<span class=\"_ _2\"></span>nstellingen*<span class=\"ff2\"> </span>22<span class=\"ff2 ls0\"> </span>0,1<span class=\"ff2\"> </span>0,1<span class=\"ff2\"> </span>0,1<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>-<span class=\"ff2\"> </span>Afgeleide producten<span class=\"_ _2\"></span><span class=\"ff2\"> </span>Valutaswaps<span class=\"ff1\"> </span>-0,1  Instroom  12,6 12,6 - - Uitstro<span class=\"_ _2\"></span>om -12,7 -12,7 - - Interest<span class=\"_ _2\"></span>swaps -2,0 Instroom  2,2 1,4 0,8 - Uitstro<span class=\"_ _2\"></span>om -4,4 -2,6 -1,7 - Totaal<span class=\"ff2\"> </span>-2,1<span class=\"ff2\"> </span>-2,2<span class=\"ff2\"> </span>-1,3<span class=\"ff2\"> </span>-0,9<span class=\"ff2\"> </span>0,0<span class=\"ff2\"> </span>(Miljoen EUR) toelichting 2022<span class=\"ls0\"> </span>Boekwaarde Contractuele kasstromen &lt; 1 jaar 1-5 jaar &gt; 5 jaar Niet-afgeleide fi<span class=\"_ _2\"></span>nanci\u00eble schulden Obligatie<span class=\"_ _2\"></span> met vervaldatum 15 jul<span class=\"_ _2\"></span>i 2025 58.0 63.9 2.0 61.9 - Kredietf<span class=\"_ _2\"></span>aciliteit T-Power nv 90.1 97.5 29.1 68.4 - Kredieti<span class=\"_ _2\"></span>nstellingen 65.2 67.5 14.3 45.9 7.2 Leaseschul<span class=\"_ _2\"></span>den 52.2 59.8 17.3 30.6 11.9 Financi\u00eble schul<span class=\"_ _2\"></span>den 22<span class=\"ls0\"> </span>265.5<span class=\"ls0\"> </span>288.6<span class=\"ls0\"> </span>62.7<span class=\"ls0\"> </span>206.9<span class=\"ls0\"> </span>19.1<span class=\"ls0\"> </span>Kortetermijnschuld<span class=\"_ _2\"></span>en bij kredieti<span class=\"_ _2\"></span>nstellingen* 22<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>0.1<span class=\"ls0\"> </span>- - Afgeleide producten<span class=\"_ _2\"></span> Valutaswaps -0.0  Instroom  34.1 34.1 - - Uitstro<span class=\"_ _2\"></span>om -34.1 -34.1 - - Interest<span class=\"_ _2\"></span>swaps -3.2 Instroom  4.8 2.2 2.6 - Uitstro<span class=\"_ _2\"></span>om -8.2 -3.7 -4.5 - Totaal -<span class=\"lsf\">3.3</span> -<span class=\"lsf\">3.4</span> -<span class=\"lsf\">1.6</span> -<span class=\"lsf\">1.9</span> 0.0<span class=\"ls0\"> </span>* Kortetermijnschu<span class=\"_ _2\"></span>lden bij kredietinstellingen zijn flexibele leenfaciliteiten op een zichtrekening bij een financi\u00eble instelling, <span class=\"_ _0\"></span>die onmiddellijk opeisba<span class=\"_ _2\"></span>ar zijn. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "Schatting van de<span class=\"_ _2\"></span> re\u00eble waa<span class=\"_ _2\"></span>rde van financi\u00eble a<span class=\"_ _2\"></span>ctiva en schulden De <span class=\"_ _1e\"> </span>re\u00eble <span class=\"_ _1e\"> </span>waarde <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>niet-afgeleide <span class=\"_ _31\"> </span>financi\u00eble <span class=\"_ _1e\"> </span>schulden <span class=\"_ _31\"> </span>wordt <span class=\"_ _1e\"> </span>berekend <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _1e\"> </span>basis <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>huidige waarde <span class=\"_ _29\"> </span>van <span class=\"_ _1f\"> </span>toekomstige<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>kapitaal <span class=\"_ _29\"> </span>en <span class=\"_ _1f\"> </span>interest <span class=\"_ _1f\"> </span>kas<span class=\"_ _2\"></span>stromen, <span class=\"_ _1f\"> </span>die <span class=\"_ _29\"> </span>geactualiseerd <span class=\"_ _1f\"> </span>werden <span class=\"_ _1f\"> </span>aan <span class=\"_ _29\"> </span>de marktrente. <span class=\"_ _34\"> </span>Deze <span class=\"_ _2c\"> </span>zijn <span class=\"_ _34\"> </span>gebaseerd <span class=\"_ _34\"> </span>op <span class=\"_ _2c\"> </span>marktinformatie <span class=\"_ _34\"> </span>afkomstig <span class=\"_ _34\"> </span>van <span class=\"_ _2c\"> </span>betrouwbare <span class=\"_ _34\"> </span>financi\u00eble informatieverschaff<span class=\"_ _2\"></span>ers. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vaste <span class=\"_ _0\"></span>rentedragende <span class=\"_ _0\"></span>schulden <span class=\"_ _0\"></span>behoort <span class=\"_ _0\"></span>hierdoor <span class=\"_ _0\"></span>tot niveau 2 binnen de r<span class=\"_ _2\"></span>e\u00eble waardehi\u00ebrarch<span class=\"_ _2\"></span>ie.  De <span class=\"_ _33\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>financi\u00eble <span class=\"_ _33\"> </span>schulden <span class=\"_ _33\"> </span>op <span class=\"_ _33\"> </span>meer <span class=\"_ _33\"> </span>dan <span class=\"_ _33\"> </span>\u00e9\u00e9n <span class=\"_ _1d\"> </span>jaar  m<span class=\"_ _0\"></span>et <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>vaste <span class=\"_ _33\"> </span>rentevoet, gewaardeerd aan hu<span class=\"_ _2\"></span>n afgeschreven k<span class=\"_ _2\"></span>ostprijs per 31 dece<span class=\"_ _2\"></span>mber, is als volgt: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde Re\u00eble waarde Boekwaarde Re\u00eble waarde Financi\u00eble schul<span class=\"_ _2\"></span>den op meer dan \u00e9<span class=\"_ _2\"></span>\u00e9n jaar Leasingschul<span class=\"_ _2\"></span>den 22<span class=\"ls0\"> </span>-40,1 -30,7 -35,4 -32,2 Kredieti<span class=\"_ _2\"></span>nstellingen 22<span class=\"ls0\"> </span>-37,9 -35,7 -51,6 -47,3 Obligatie<span class=\"_ _2\"></span>s (met vervaldat<span class=\"_ _2\"></span>um in 2025) 22<span class=\"ls0\"> </span>-58,8 -57,3 -58,0 -57,2 De <span class=\"_ _0\"></span>notering van <span class=\"_ _0\"></span>de obligatie, uitgegeven in <span class=\"_ _0\"></span>2015, met een <span class=\"_ _0\"></span>looptijd v<span class=\"_ _0\"></span>an 10 <span class=\"_ _0\"></span>jaar (de <span class=\"_ _0\"></span>\u201c2025 <span class=\"_ _0\"></span>obligaties<span class=\"_ _2\"></span>\u201d) bedroeg 98,9% per <span class=\"_ _2\"></span>31 december 2023<span class=\"_ _2\"></span> (2022: 98,6%). De re\u00eble waard<span class=\"_ _2\"></span>e van de volgend<span class=\"_ _2\"></span>e financi\u00eble activa en<span class=\"_ _2\"></span> schulden benad<span class=\"_ _2\"></span>eren hun boekwaard<span class=\"_ _2\"></span>e: \u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Handels- en overige <span class=\"_ _2\"></span>vordering<span class=\"_ _2\"></span>en </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Overige beleggingen<span class=\"_ _2\"></span> </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Langetermijninvest<span class=\"_ _2\"></span>eringen </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Geldmiddelen en k<span class=\"_ _2\"></span>asequivalenten </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Financi\u00eble schulden <span class=\"_ _2\"></span>op ten hoogste \u00e9\u00e9n jaar<span class=\"_ _2\"></span> </span>\u2022 <span class=\"_ _52\"> </span><span class=\"ff2\">Handels- en overige schu<span class=\"_ _2\"></span>lden<span class=\"_ _6d\"> </span></span><span class=\"ff2\"> </span>Re\u00eble waarde van<span class=\"_ _2\"></span> afgeleide finan<span class=\"_ _2\"></span>ci\u00eble instrumenten Onderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _26\"></span>geeft d<span class=\"_ _26\"></span>e boek<span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>weer <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>afgeleide <span class=\"_ _2\"></span>financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _26\"></span>instrumenten, <span class=\"_ _26\"></span>opgenomen aan re\u00eble waard<span class=\"_ _2\"></span>e in de balans en op v<span class=\"_ _2\"></span>olgende wijze v<span class=\"_ _2\"></span>oorgesteld in de re<span class=\"_ _2\"></span>\u00eble waarde hi\u00ebrarchie: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,0 - -0,1  - - -0,1  - -0,1  Interest<span class=\"_ _2\"></span>swaps - - -1,2 -0,8 - -2,0  - -2,0 Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit 2,9 0,3 -4,8 -2,5 - - -4,1 -4,1 Totaal 3,0 0,3 -6,1 -3,4 0,0 -2,1 -4,1 -6,2 (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,1  - -0,1  - - -0,0  - -0,0  Interest<span class=\"_ _2\"></span>swaps - - -1,5  -1,7  - -3,2  - -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor  elektric<span class=\"_ _2\"></span>iteit 0,4  - - -8,4  - - -8,0  -8,0  Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit en gas 0,1  - - - - 0,1  - 0,1  Totaal 0,6  0,0  -1,6  -10,1  0,0  -3,1  -8,0  -11,1  De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>actief <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _2\"></span>om e<span class=\"_ _2\"></span>en verplich<span class=\"_ _2\"></span>ting <span class=\"_ _2\"></span>over te <span class=\"_ _26\"></span>dragen in <span class=\"_ _26\"></span>een regelmatig<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>sactie tuss<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>arktdeelneme<span class=\"_ _2\"></span>rs op<span class=\"_ _2\"></span> de waarderingsdatu<span class=\"_ _2\"></span>m. De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>valuta <span class=\"_ _2\"></span>termijncontracten <span class=\"_ _56\"></span>wordt b<span class=\"_ _2\"></span>erekend <span class=\"_ _26\"></span>als de <span class=\"_ _26\"></span>verdisconte<span class=\"_ _2\"></span>erde <span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de huidige ter<span class=\"_ _2\"></span>mijnkoers. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op lopend<span class=\"_ _2\"></span>e contracten. De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>tabel <span class=\"_ _0\"></span>geeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>weer <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _0\"></span>uitstaande <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>financi\u00eble <span class=\"_ _0\"></span>instrumenten<span class=\"_ _2\"></span> op jaareinde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Contractueel bedrag Re\u00eble waarde Contractueel bedrag Re\u00eble waarde Valutaswaps 12,6  -0,1  34,1  -0,0  Interest<span class=\"_ _2\"></span>swaps -2,1  -2,0  -3,4  -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor elek<span class=\"_ _2\"></span>triciteit en gas N/A -4,1  N/A -7,9  Totaal 10,6  -6,2  30,7  -11,1  Het <span class=\"_ _1d\"> </span>contractuele <span class=\"_ _33\"> </span>bedrag <span class=\"_ _1d\"> </span>geeft <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>volume <span class=\"_ _33\"> </span>weer <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>balansdatum <span class=\"_ _33\"> </span>uitstaande <span class=\"_ _1d\"> </span>afgeleide producten <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>vertegenwoordi<span class=\"_ _2\"></span>gt <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>dusdanig <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span><span class=\"fc7\">het <span class=\"_ _25\"></span>risico <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>afkomstig <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>dergelijke </span>transacties<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>In <span class=\"_ _1c\"></span>november <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span>rmijncontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>aangegaan. <span class=\"_ _1c\"></span> <span class=\"_ _50\"></span>In<span class=\"_ _2\"></span> ruil voor <span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>aste optiepremie is <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>verplicht dezelfde <span class=\"_ _0\"></span>hoeveelheid elektriciteit te leveren <span class=\"_ _0\"></span>als degene <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>is <span class=\"_ _1f\"> </span>gekocht <span class=\"_ _29\"> </span>via <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>\u201cPPA\u201d. <span class=\"_ _1f\"> </span>De <span class=\"_ _1f\"> </span>voorwaarden <span class=\"_ _29\"> </span>om <span class=\"_ _20\"> </span><span class=\"ff2\">energie <span class=\"_ _1f\"> </span>te <span class=\"_ _1f\"> </span>verkopen <span class=\"_ _29\"> </span>onder <span class=\"_ _1f\"> </span>deze </span>overeenkomst <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>gelijkaard<span class=\"_ _2\"></span>ig <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>voorwaarden <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201cPPA\u201d. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>belangrijkste parameters <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschikba<span class=\"_ _2\"></span>ar <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vrije <span class=\"_ _1c\"></span>markt, <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>overeenkomst <span class=\"_ _1c\"></span>gewaardeerd <span class=\"_ _1c\"></span>aan re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>volgens <span class=\"_ _25\"></span>Niveau <span class=\"_ _25\"></span>3. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>contract <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>enerzijds <span class=\"_ _25\"></span>afhankelijk <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>vaste optiepremie <span class=\"_ _50\"></span>opbrengst <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>toekomstige <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erschil <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>elektriciteit <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de productiekosten <span class=\"_ _25\"></span>gebaseerd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>marktprijzen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>gas <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>anderzijds <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>prijsvola<span class=\"_ _2\"></span>tiliteit <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>uur, gezien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contract-optimalisatie <span class=\"_ _1c\"></span>per <span class=\"_ _50\"></span>uur <span class=\"_ _50\"></span>ge\u00ebvalueerd <span class=\"_ _1c\"></span>wordt. <span class=\"_ _25\"></span>Als <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>gevolg <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>transactie <span class=\"_ _1c\"></span>zal een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>optiecontract, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>\u201cPPA\u201d compenseren. <span class=\"_ _2\"></span> Bovenstaande <span class=\"_ _33\"> </span>inputs <span class=\"_ _33\"> </span>hebben <span class=\"_ _33\"> </span>geleid <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>netto <span class=\"_ _1d\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>aankoopcontract <span class=\"_ _33\"> </span>van elektriciteit van <span class=\"_ _0\"></span>-6,2 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2<span class=\"_ _0\"></span>023 (tegenover <span class=\"_ _0\"></span>een netto <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde van <span class=\"_ _1c\"></span>-8,0 miljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _31\"></span>per <span class=\"_ _32\"></span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2022), <span class=\"_ _31\"> </span>terwijl <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _32\"></span>verkoopcontract <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an elektriciteit <span class=\"_ _1c\"></span>+2,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>bedroeg. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>netto <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>(+3,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>EBIT <span class=\"_ _50\"></span>aanpassende <span class=\"_ _1c\"></span>elementen <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>+7,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _50\"></span>6 <span class=\"_ _32\"></span>- <span class=\"_ _1c\"></span>EBIT aanpassende elem<span class=\"_ _2\"></span>enten).  De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 52,2 45,7 36,4 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 129,1 122,9 109,1 Disconto<span class=\"_ _2\"></span>voet 2,5% De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering <span class=\"_ _33\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2022 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 113,1 79,4 56,3 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 257,2 163,5 131,0 Disconto<span class=\"_ _2\"></span>voet 2,5% De g<span class=\"_ _2\"></span>evoeligheid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>waardering <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>belangrijkste <span class=\"_ _2\"></span>veronderstelling<span class=\"_ _2\"></span>en is<span class=\"_ _2\"></span> als <span class=\"_ _26\"></span>volgt: Wijziging in veronderstelling Impact re\u00eble waarde (miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Gasprijs +1 EUR/MWh -2,1 -2,5 Elektri<span class=\"_ _2\"></span>citeitsprijs +1 EUR/MWh 1,0 1,3 Spark spre<span class=\"_ _2\"></span>ad optimalisatie +1 EUR/MWh 1,0 1,3 Disconto<span class=\"_ _2\"></span>voet +1% 0,1 0,2 Productie<span class=\"_ _2\"></span>-uren T-Power nv +10% -1,6 -1,9 De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nwaarschijnlijk,<span class=\"_ _26\"></span> vermits wijzigin<span class=\"_ _2\"></span>gen in sommige ver<span class=\"_ _2\"></span>onderstellingen <span class=\"_ _2\"></span>met elkaar gecorreleerd<span class=\"_ _2\"></span> kunnen zijn<span class=\"_ _2\"></span>.  Aangezien <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verkoopcontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>elektriciteit<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aankoopcontract van elektriciteit benaderen<span class=\"_ _26\"></span>, <span class=\"_ _0\"></span>is de resterende blootstell<span class=\"_ _2\"></span>ing van de groep aan de volatiliteit van gas<span class=\"_ _0\"></span>- en elektriciteitsprijz<span class=\"_ _2\"></span>en niet sig<span class=\"_ _2\"></span>nificant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "Re\u00eble waarde van<span class=\"_ _2\"></span> afgeleide finan<span class=\"_ _2\"></span>ci\u00eble instrumenten Onderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _26\"></span>geeft d<span class=\"_ _26\"></span>e boek<span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>weer <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>afgeleide <span class=\"_ _2\"></span>financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _26\"></span>instrumenten, <span class=\"_ _26\"></span>opgenomen aan re\u00eble waard<span class=\"_ _2\"></span>e in de balans en op v<span class=\"_ _2\"></span>olgende wijze v<span class=\"_ _2\"></span>oorgesteld in de re<span class=\"_ _2\"></span>\u00eble waarde hi\u00ebrarchie: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,0 - -0,1  - - -0,1  - -0,1  Interest<span class=\"_ _2\"></span>swaps - - -1,2 -0,8 - -2,0  - -2,0 Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit 2,9 0,3 -4,8 -2,5 - - -4,1 -4,1 Totaal 3,0 0,3 -6,1 -3,4 0,0 -2,1 -4,1 -6,2 (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,1  - -0,1  - - -0,0  - -0,0  Interest<span class=\"_ _2\"></span>swaps - - -1,5  -1,7  - -3,2  - -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor  elektric<span class=\"_ _2\"></span>iteit 0,4  - - -8,4  - - -8,0  -8,0  Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit en gas 0,1  - - - - 0,1  - 0,1  Totaal 0,6  0,0  -1,6  -10,1  0,0  -3,1  -8,0  -11,1  De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>actief <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _2\"></span>om e<span class=\"_ _2\"></span>en verplich<span class=\"_ _2\"></span>ting <span class=\"_ _2\"></span>over te <span class=\"_ _26\"></span>dragen in <span class=\"_ _26\"></span>een regelmatig<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>sactie tuss<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>arktdeelneme<span class=\"_ _2\"></span>rs op<span class=\"_ _2\"></span> de waarderingsdatu<span class=\"_ _2\"></span>m. De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>valuta <span class=\"_ _2\"></span>termijncontracten <span class=\"_ _56\"></span>wordt b<span class=\"_ _2\"></span>erekend <span class=\"_ _26\"></span>als de <span class=\"_ _26\"></span>verdisconte<span class=\"_ _2\"></span>erde <span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de huidige ter<span class=\"_ _2\"></span>mijnkoers. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op lopend<span class=\"_ _2\"></span>e contracten. De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>tabel <span class=\"_ _0\"></span>geeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>weer <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _0\"></span>uitstaande <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>financi\u00eble <span class=\"_ _0\"></span>instrumenten<span class=\"_ _2\"></span> op jaareinde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Contractueel bedrag Re\u00eble waarde Contractueel bedrag Re\u00eble waarde Valutaswaps 12,6  -0,1  34,1  -0,0  Interest<span class=\"_ _2\"></span>swaps -2,1  -2,0  -3,4  -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor elek<span class=\"_ _2\"></span>triciteit en gas N/A -4,1  N/A -7,9  Totaal 10,6  -6,2  30,7  -11,1  Het <span class=\"_ _1d\"> </span>contractuele <span class=\"_ _33\"> </span>bedrag <span class=\"_ _1d\"> </span>geeft <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>volume <span class=\"_ _33\"> </span>weer <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>balansdatum <span class=\"_ _33\"> </span>uitstaande <span class=\"_ _1d\"> </span>afgeleide producten <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>vertegenwoordi<span class=\"_ _2\"></span>gt <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>dusdanig <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span><span class=\"fc7\">het <span class=\"_ _25\"></span>risico <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>afkomstig <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>dergelijke </span>transacties<span class=\"_ _6d\"> </span>.<span class=\"_ _6d\"> </span>De t<span class=\"_ _2\"></span>otale re\u00eble<span class=\"_ _2\"></span> waarde <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>de afgeleide finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _2\"></span>per 3<span class=\"_ _2\"></span>1 dec<span class=\"_ _2\"></span>ember <span class=\"_ _2\"></span>2023 bedraagt<span class=\"_ _2\"></span> -6,2 miljoen EUR (20<span class=\"_ _2\"></span>22: -11,1 miljoen E<span class=\"_ _2\"></span>UR) en omvat: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _26\"></span>reeks <span class=\"_ _26\"></span>termijncontr<span class=\"_ _2\"></span>acten <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>rentevoeten <span class=\"_ _56\"></span>bij <span class=\"_ _26\"></span>T<span class=\"_ _0\"></span>-Po<span class=\"_ _2\"></span>wer <span class=\"_ _26\"></span>nv, <span class=\"_ _26\"></span>met <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ervaldatum <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode </span></span>2024-2026 valuta<span class=\"_ _2\"></span>swaps, met ver<span class=\"_ _2\"></span>valdatum in januari <span class=\"_ _2\"></span>2024 \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _1e\"> </span>termijncontract <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>aankoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>elektriciteit, <span class=\"_ _31\"> </span>met <span class=\"_ _1b\"> </span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>juni <span class=\"_ _31\"> </span>2026 <span class=\"_ _1b\"> </span>(<span class=\"_ _0\"></span>-6,2 </span></span>miljoen <span class=\"_ _32\"></span>EUR), <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>ged<span class=\"_ _2\"></span>eeltelijk <span class=\"_ _32\"></span>werd <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>termijncontract <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>de verkoop <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>elektriciteit <span class=\"_ _32\"></span>met <span class=\"_ _31\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>voorwaarden, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>startte <span class=\"_ _31\"></span>in <span class=\"_ _32\"></span>november <span class=\"_ _31\"></span>2023 <span class=\"_ _32\"></span>met vervaldatum in jun<span class=\"_ _2\"></span>i 2026 (+2,1 milj<span class=\"_ _2\"></span>oen EUR).  De <span class=\"_ _31\"> </span>openstaande <span class=\"_ _32\"></span>interestswaps <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _31\"> </span>(die <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>6 <span class=\"_ _31\"> </span>maand <span class=\"_ _31\"> </span>EURIBOR <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>astzette <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>5,6% <span class=\"_ _31\"> </span>op jaarbasis <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>80% <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>uitstaande <span class=\"_ _26\"></span>lening <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>vervaldatums <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>2026) <span class=\"_ _26\"></span>werden, <span class=\"_ _2\"></span>in <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> met de verei<span class=\"_ _2\"></span>sten van IFRS<span class=\"_ _26\"></span> 9, als kasstroomafd<span class=\"_ _2\"></span>ekkend instrument<span class=\"_ _2\"></span> aangemerkt pe<span class=\"_ _2\"></span>r 31 december<span class=\"_ _2\"></span> 2023. Het <span class=\"_ _29\"> </span>effectieve <span class=\"_ _1f\"> </span>gedeelte <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>wijziging <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _29\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _29\"> </span>bijgevolg <span class=\"_ _29\"> </span>opgenomen <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>de indekkingsreserve<span class=\"_ _2\"></span>s <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>bedrag <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>-2,0 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1f\"> </span>(Niet-gerealiseer<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>resultaten). <span class=\"_ _1f\"> </span>De berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>termijncontracten <span class=\"_ _50\"></span>behoort <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>niveau <span class=\"_ _50\"></span>2 <span class=\"_ _25\"></span>binnen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarde hi\u00ebrarchie.<span class=\"_ _2\"></span> Onderstaande tabel geeft<span class=\"_ _2\"></span> de onderliggende contract<span class=\"_ _2\"></span>waarden weer van de uitstaand<span class=\"_ _2\"></span>e contracten per munteenheid (verk<span class=\"_ _2\"></span>oop van vreemd<span class=\"_ _2\"></span>e munten) op jaare<span class=\"_ _2\"></span>inde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Bedrag in vreemde munt Bedrag in EUR Bedrag in vreemde munt Bedrag in EUR GBP 4,0  4,6  3,5  4,0  USD - - 23,6  22,1  JPY 658,6  4,2  647,7  4,5  Overige  3,9  3,5  Totaal 12,6  34,1  De groep <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>het gro<span class=\"_ _2\"></span>otste deel <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>PVC/<span class=\"_ _0\"></span>Chloor-Alkali <span class=\"_ _2\"></span>activiteiten <span class=\"_ _26\"></span>verkocht in <span class=\"_ _2\"></span>het derde <span class=\"_ _2\"></span>kwartaal van <span class=\"_ _2\"></span>2011. <span class=\"_ _26\"></span>Het <span class=\"_ _2\"></span>aankoopcontract <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>elektrici<span class=\"_ _2\"></span>teit, <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met d<span class=\"_ _2\"></span>eze <span class=\"_ _26\"></span>activiteit, <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aakte <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span> van <span class=\"_ _20\"> </span>deze <span class=\"_ _1f\"> </span>verkooptransactie, <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>bijgev<span class=\"_ _2\"></span>olg <span class=\"_ _20\"> </span>heeft <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>groep <span class=\"_ _20\"> </span>sinds <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>verkoop <span class=\"_ _1f\"> </span>no<span class=\"_ _0\"></span>g <span class=\"_ _1f\"> </span>steeds <span class=\"_ _1f\"> </span>een aankoopverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _0\"></span>Aangezien <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>nodig <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, dient <span class=\"_ _1e\"> </span>ze  d<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>verkopen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>markt <span class=\"_ _1e\"> </span>to<span class=\"_ _0\"></span>t <span class=\"_ _1e\"> </span>het  eind<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>contract.  Aa<span class=\"_ _2\"></span>ngezien <span class=\"_ _1e\"> </span>de belangrijkste <span class=\"_ _32\"></span>parameters <span class=\"_ _32\"></span>niet <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>vrije <span class=\"_ _32\"></span>markt, <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>aankoopcontract <span class=\"_ _32\"></span>voor elektriciteit <span class=\"_ _0\"></span>(\u201cPPA\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _1c\"></span></span>Purchase P<span class=\"_ _0\"></span>ower <span class=\"_ _0\"></span>Agreement), waarvoor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vrijstelling <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik <span class=\"_ _0\"></span>(\u201cown use exe<span class=\"_ _2\"></span>mption\u201d) onder <span class=\"_ _2\"></span>IFRS 9 <span class=\"_ _2\"></span>niet lan<span class=\"_ _2\"></span>ger van <span class=\"_ _26\"></span>toepassing was, g<span class=\"_ _2\"></span>ewaardeerd <span class=\"_ _2\"></span>aan r<span class=\"_ _2\"></span>e\u00eble w<span class=\"ff2\">aarde <span class=\"_ _2\"></span>volgens<span class=\"_ _2\"></span> </span>Niveau 3. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>waarde van <span class=\"_ _0\"></span>het contract is <span class=\"_ _0\"></span>enerzijds <span class=\"_ _0\"></span>afhankelijk van het <span class=\"_ _0\"></span>toekomstige verschil tussen <span class=\"_ _0\"></span>de marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>elektriciteit <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>productiekost<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebaseerd <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gas <span class=\"_ _1d\"> </span>(de zogenaamde  \u201cspark <span class=\"_ _33\"> </span>spread\u201d) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>anderzijds <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span><span class=\"ff2\">prijsvolatilitei<span class=\"_ _2\"></span>t <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>uur, <span class=\"_ _33\"> </span>gezien <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>contract-<span class=\"_ _6d\"> </span></span>optimalisatie per<span class=\"_ _2\"></span> uur ge\u00ebvalu<span class=\"_ _2\"></span>eerd wordt. De g<span class=\"_ _2\"></span>ebruikte toeko<span class=\"_ _2\"></span>mstige \u201cbase load<span class=\"_ _2\"></span>\u201d prijzen zijn<span class=\"_ _2\"></span> berekend<span class=\"_ _2\"></span> door <span class=\"_ _25\"></span>gebruik <span class=\"_ _32\"></span>te <span class=\"_ _25\"></span>maken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cTTF <span class=\"_ _32\"></span>Gas <span class=\"_ _25\"></span>Yearly\u201d termijnprijzen <span class=\"_ _25\"></span>i<span class=\"ff3\">n <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>gemiddelde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>\u201cEndex <span class=\"_ _25\"></span>B <span class=\"_ _32\"></span>Baseload<span class=\"_ _2\"></span> </span>Yearly\u201d termijnprijzen in 2023 <span class=\"_ _0\"></span>voor elektriciteit voor Belgi\u00eb. <span class=\"_ _0\"></span>Het toekomstige optimalisati<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\">-effect per </span>uur <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _26\"></span>bepaald <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _56\"></span>extrapolatie <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>geobserveerde <span class=\"_ _56\"></span>tendens <span class=\"_ _26\"></span>sinds <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>start <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>contract.<span class=\"_ _6d\"> </span>In <span class=\"_ _1c\"></span>november <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span>rmijncontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>aangegaan. <span class=\"_ _1c\"></span> <span class=\"_ _50\"></span>In<span class=\"_ _2\"></span> ruil voor <span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>aste optiepremie is <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>verplicht dezelfde <span class=\"_ _0\"></span>hoeveelheid elektriciteit te leveren <span class=\"_ _0\"></span>als degene <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>is <span class=\"_ _1f\"> </span>gekocht <span class=\"_ _29\"> </span>via <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>\u201cPPA\u201d. <span class=\"_ _1f\"> </span>De <span class=\"_ _1f\"> </span>voorwaarden <span class=\"_ _29\"> </span>om <span class=\"_ _20\"> </span><span class=\"ff2\">energie <span class=\"_ _1f\"> </span>te <span class=\"_ _1f\"> </span>verkopen <span class=\"_ _29\"> </span>onder <span class=\"_ _1f\"> </span>deze </span>overeenkomst <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>gelijkaard<span class=\"_ _2\"></span>ig <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>voorwaarden <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201cPPA\u201d. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>belangrijkste parameters <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschikba<span class=\"_ _2\"></span>ar <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vrije <span class=\"_ _1c\"></span>markt, <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>overeenkomst <span class=\"_ _1c\"></span>gewaardeerd <span class=\"_ _1c\"></span>aan re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>volgens <span class=\"_ _25\"></span>Niveau <span class=\"_ _25\"></span>3. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>contract <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>enerzijds <span class=\"_ _25\"></span>afhankelijk <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>vaste optiepremie <span class=\"_ _50\"></span>opbrengst <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>toekomstige <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erschil <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>elektriciteit <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de productiekosten <span class=\"_ _25\"></span>gebaseerd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>marktprijzen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>gas <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>anderzijds <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>prijsvola<span class=\"_ _2\"></span>tiliteit <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>uur, gezien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contract-optimalisatie <span class=\"_ _1c\"></span>per <span class=\"_ _50\"></span>uur <span class=\"_ _50\"></span>ge\u00ebvalueerd <span class=\"_ _1c\"></span>wordt. <span class=\"_ _25\"></span>Als <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>gevolg <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>transactie <span class=\"_ _1c\"></span>zal een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>optiecontract, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>\u201cPPA\u201d compenseren. <span class=\"_ _2\"></span> Bovenstaande <span class=\"_ _33\"> </span>inputs <span class=\"_ _33\"> </span>hebben <span class=\"_ _33\"> </span>geleid <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>netto <span class=\"_ _1d\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>aankoopcontract <span class=\"_ _33\"> </span>van elektriciteit van <span class=\"_ _0\"></span>-6,2 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2<span class=\"_ _0\"></span>023 (tegenover <span class=\"_ _0\"></span>een netto <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde van <span class=\"_ _1c\"></span>-8,0 miljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _31\"></span>per <span class=\"_ _32\"></span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2022), <span class=\"_ _31\"> </span>terwijl <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _32\"></span>verkoopcontract <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an elektriciteit <span class=\"_ _1c\"></span>+2,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>bedroeg. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>netto <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>(+3,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>EBIT <span class=\"_ _50\"></span>aanpassende <span class=\"_ _1c\"></span>elementen <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>+7,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _50\"></span>6 <span class=\"_ _32\"></span>- <span class=\"_ _1c\"></span>EBIT aanpassende elem<span class=\"_ _2\"></span>enten).  De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 52,2 45,7 36,4 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 129,1 122,9 109,1 Disconto<span class=\"_ _2\"></span>voet 2,5% De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering <span class=\"_ _33\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2022 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 113,1 79,4 56,3 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 257,2 163,5 131,0 Disconto<span class=\"_ _2\"></span>voet 2,5% De g<span class=\"_ _2\"></span>evoeligheid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>waardering <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>belangrijkste <span class=\"_ _2\"></span>veronderstelling<span class=\"_ _2\"></span>en is<span class=\"_ _2\"></span> als <span class=\"_ _26\"></span>volgt: Wijziging in veronderstelling Impact re\u00eble waarde (miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Gasprijs +1 EUR/MWh -2,1 -2,5 Elektri<span class=\"_ _2\"></span>citeitsprijs +1 EUR/MWh 1,0 1,3 Spark spre<span class=\"_ _2\"></span>ad optimalisatie +1 EUR/MWh 1,0 1,3 Disconto<span class=\"_ _2\"></span>voet +1% 0,1 0,2 Productie<span class=\"_ _2\"></span>-uren T-Power nv +10% -1,6 -1,9 De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nwaarschijnlijk,<span class=\"_ _26\"></span> vermits wijzigin<span class=\"_ _2\"></span>gen in sommige ver<span class=\"_ _2\"></span>onderstellingen <span class=\"_ _2\"></span>met elkaar gecorreleerd<span class=\"_ _2\"></span> kunnen zijn<span class=\"_ _2\"></span>.  Aangezien <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verkoopcontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>elektriciteit<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aankoopcontract van elektriciteit benaderen<span class=\"_ _26\"></span>, <span class=\"_ _0\"></span>is de resterende blootstell<span class=\"_ _2\"></span>ing van de groep aan de volatiliteit van gas<span class=\"_ _0\"></span>- en elektriciteitsprijz<span class=\"_ _2\"></span>en niet sig<span class=\"_ _2\"></span>nificant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Re\u00eble waarde van<span class=\"_ _2\"></span> afgeleide finan<span class=\"_ _2\"></span>ci\u00eble instrumenten Onderstaande <span class=\"_ _26\"></span>tabel <span class=\"_ _26\"></span>geeft d<span class=\"_ _26\"></span>e boek<span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>weer <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>afgeleide <span class=\"_ _2\"></span>financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _26\"></span>instrumenten, <span class=\"_ _26\"></span>opgenomen aan re\u00eble waard<span class=\"_ _2\"></span>e in de balans en op v<span class=\"_ _2\"></span>olgende wijze v<span class=\"_ _2\"></span>oorgesteld in de re<span class=\"_ _2\"></span>\u00eble waarde hi\u00ebrarchie: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,0 - -0,1  - - -0,1  - -0,1  Interest<span class=\"_ _2\"></span>swaps - - -1,2 -0,8 - -2,0  - -2,0 Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit 2,9 0,3 -4,8 -2,5 - - -4,1 -4,1 Totaal 3,0 0,3 -6,1 -3,4 0,0 -2,1 -4,1 -6,2 (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Boekwaarde balans Re\u00eble waarde hi\u00ebrarchie Vlottend<span class=\"_ _2\"></span>e activa Vaste activa Schulden op ten hoogste \u00e9\u00e9n jaar Schulden op meer dan \u00e9\u00e9n jaar<span class=\"ls0\"> </span>Niveau 1 Niveau 2 Niveau 3 Totaal Valutaswaps 0,1  - -0,1  - - -0,0  - -0,0  Interest<span class=\"_ _2\"></span>swaps - - -1,5  -1,7  - -3,2  - -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor  elektric<span class=\"_ _2\"></span>iteit 0,4  - - -8,4  - - -8,0  -8,0  Termijncontr<span class=\"_ _2\"></span>acten voor elektric<span class=\"_ _2\"></span>iteit en gas 0,1  - - - - 0,1  - 0,1  Totaal 0,6  0,0  -1,6  -10,1  0,0  -3,1  -8,0  -11,1  De <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>prijs <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>ontvangen <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>actief <span class=\"_ _0\"></span>te <span class=\"_ _1c\"></span>verkope<span class=\"_ _2\"></span>n <span class=\"_ _1c\"></span>of <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>zou <span class=\"_ _0\"></span>worden betaald <span class=\"_ _2\"></span>om e<span class=\"_ _2\"></span>en verplich<span class=\"_ _2\"></span>ting <span class=\"_ _2\"></span>over te <span class=\"_ _26\"></span>dragen in <span class=\"_ _26\"></span>een regelmatig<span class=\"_ _2\"></span>e tran<span class=\"_ _2\"></span>sactie tuss<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>arktdeelneme<span class=\"_ _2\"></span>rs op<span class=\"_ _2\"></span> de waarderingsdatu<span class=\"_ _2\"></span>m. De <span class=\"_ _2\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>valuta <span class=\"_ _2\"></span>termijncontracten <span class=\"_ _56\"></span>wordt b<span class=\"_ _2\"></span>erekend <span class=\"_ _26\"></span>als de <span class=\"_ _26\"></span>verdisconte<span class=\"_ _2\"></span>erde <span class=\"_ _2\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>het verschil tussen d<span class=\"_ _2\"></span>e contractwaard<span class=\"_ _2\"></span>e en de huidige ter<span class=\"_ _2\"></span>mijnkoers. De <span class=\"_ _1c\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _50\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>instrumenten <span class=\"_ _50\"></span>geeft <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _1c\"></span>algemeen <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>geschatte <span class=\"_ _1c\"></span>bedragen <span class=\"_ _1c\"></span>weer <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>de groep <span class=\"_ _32\"></span>zou <span class=\"_ _25\"></span>ontvangen <span class=\"_ _32\"></span>bij <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>afsluiten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>voordelige <span class=\"_ _25\"></span>contracten <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>geschatt<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>bedragen <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>de groep <span class=\"_ _26\"></span>zou <span class=\"_ _26\"></span>moeten <span class=\"_ _26\"></span>betalen <span class=\"_ _56\"></span>om<span class=\"_ _0\"></span> <span class=\"_ _56\"></span>onvoordelige <span class=\"_ _26\"></span>contracten <span class=\"_ _56\"></span>te <span class=\"_ _26\"></span>verbreken <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>balansdatum, <span class=\"_ _56\"></span>hierbij <span class=\"_ _26\"></span>rekening houdend met huidig<span class=\"_ _2\"></span>e niet-gerealise<span class=\"_ _2\"></span>erde winsten of v<span class=\"_ _2\"></span>erliezen op lopend<span class=\"_ _2\"></span>e contracten. De <span class=\"_ _0\"></span>volgende <span class=\"_ _0\"></span>tabel <span class=\"_ _0\"></span>geeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde <span class=\"_ _0\"></span>weer <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _0\"></span>uitstaande <span class=\"_ _0\"></span>afgeleide <span class=\"_ _0\"></span>financi\u00eble <span class=\"_ _0\"></span>instrumenten<span class=\"_ _2\"></span> op jaareinde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Contractueel bedrag Re\u00eble waarde Contractueel bedrag Re\u00eble waarde Valutaswaps 12,6  -0,1  34,1  -0,0  Interest<span class=\"_ _2\"></span>swaps -2,1  -2,0  -3,4  -3,2  Termijncontr<span class=\"_ _2\"></span>acten voor elek<span class=\"_ _2\"></span>triciteit en gas N/A -4,1  N/A -7,9  Totaal 10,6  -6,2  30,7  -11,1  Het <span class=\"_ _1d\"> </span>contractuele <span class=\"_ _33\"> </span>bedrag <span class=\"_ _1d\"> </span>geeft <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>volume <span class=\"_ _33\"> </span>weer <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>balansdatum <span class=\"_ _33\"> </span>uitstaande <span class=\"_ _1d\"> </span>afgeleide producten <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>vertegenwoordi<span class=\"_ _2\"></span>gt <span class=\"_ _25\"></span>als <span class=\"_ _25\"></span>dusdanig <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span><span class=\"fc7\">het <span class=\"_ _25\"></span>risico <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>groep <span class=\"_ _25\"></span>afkomstig <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>dergelijke </span>transacties<span class=\"_ _6d\"> </span>De t<span class=\"_ _2\"></span>otale re\u00eble<span class=\"_ _2\"></span> waarde <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>de afgeleide finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _2\"></span>per 3<span class=\"_ _2\"></span>1 dec<span class=\"_ _2\"></span>ember <span class=\"_ _2\"></span>2023 bedraagt<span class=\"_ _2\"></span> -6,2 miljoen EUR (20<span class=\"_ _2\"></span>22: -11,1 miljoen E<span class=\"_ _2\"></span>UR) en omvat: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _26\"></span>reeks <span class=\"_ _26\"></span>termijncontr<span class=\"_ _2\"></span>acten <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>rentevoeten <span class=\"_ _56\"></span>bij <span class=\"_ _26\"></span>T<span class=\"_ _0\"></span>-Po<span class=\"_ _2\"></span>wer <span class=\"_ _26\"></span>nv, <span class=\"_ _26\"></span>met <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ervaldatum <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode </span></span>2024-2026 valuta<span class=\"_ _2\"></span>swaps, met ver<span class=\"_ _2\"></span>valdatum in januari <span class=\"_ _2\"></span>2024 \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _1e\"> </span>termijncontract <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>aankoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>elektriciteit, <span class=\"_ _31\"> </span>met <span class=\"_ _1b\"> </span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>juni <span class=\"_ _31\"> </span>2026 <span class=\"_ _1b\"> </span>(<span class=\"_ _0\"></span>-6,2 </span></span>miljoen <span class=\"_ _32\"></span>EUR), <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>ged<span class=\"_ _2\"></span>eeltelijk <span class=\"_ _32\"></span>werd <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>termijncontract <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>de verkoop <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>elektriciteit <span class=\"_ _32\"></span>met <span class=\"_ _31\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>voorwaarden, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>startte <span class=\"_ _31\"></span>in <span class=\"_ _32\"></span>november <span class=\"_ _31\"></span>2023 <span class=\"_ _32\"></span>met vervaldatum in jun<span class=\"_ _2\"></span>i 2026 (+2,1 milj<span class=\"_ _2\"></span>oen EUR).  De <span class=\"_ _31\"> </span>openstaande <span class=\"_ _32\"></span>interestswaps <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _31\"> </span>(die <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>6 <span class=\"_ _31\"> </span>maand <span class=\"_ _31\"> </span>EURIBOR <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>astzette <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>5,6% <span class=\"_ _31\"> </span>op jaarbasis <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>80% <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>uitstaande <span class=\"_ _26\"></span>lening <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>vervaldatums <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>2026) <span class=\"_ _26\"></span>werden, <span class=\"_ _2\"></span>in <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> met de verei<span class=\"_ _2\"></span>sten van IFRS<span class=\"_ _26\"></span> 9, als kasstroomafd<span class=\"_ _2\"></span>ekkend instrument<span class=\"_ _2\"></span> aangemerkt pe<span class=\"_ _2\"></span>r 31 december<span class=\"_ _2\"></span> 2023. Het <span class=\"_ _29\"> </span>effectieve <span class=\"_ _1f\"> </span>gedeelte <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>wijziging <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _29\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _29\"> </span>bijgevolg <span class=\"_ _29\"> </span>opgenomen <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>de indekkingsreserve<span class=\"_ _2\"></span>s <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>bedrag <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>-2,0 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1f\"> </span>(Niet-gerealiseer<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>resultaten). <span class=\"_ _1f\"> </span>De berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>termijncontracten <span class=\"_ _50\"></span>behoort <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>niveau <span class=\"_ _50\"></span>2 <span class=\"_ _25\"></span>binnen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarde hi\u00ebrarchie.<span class=\"_ _2\"></span> Onderstaande tabel geeft<span class=\"_ _2\"></span> de onderliggende contract<span class=\"_ _2\"></span>waarden weer van de uitstaand<span class=\"_ _2\"></span>e contracten per munteenheid (verk<span class=\"_ _2\"></span>oop van vreemd<span class=\"_ _2\"></span>e munten) op jaare<span class=\"_ _2\"></span>inde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Bedrag in vreemde munt Bedrag in EUR Bedrag in vreemde munt Bedrag in EUR GBP 4,0  4,6  3,5  4,0  USD - - 23,6  22,1  JPY 658,6  4,2  647,7  4,5  Overige  3,9  3,5  Totaal 12,6  34,1  De groep <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>het gro<span class=\"_ _2\"></span>otste deel <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>PVC/<span class=\"_ _0\"></span>Chloor-Alkali <span class=\"_ _2\"></span>activiteiten <span class=\"_ _26\"></span>verkocht in <span class=\"_ _2\"></span>het derde <span class=\"_ _2\"></span>kwartaal van <span class=\"_ _2\"></span>2011. <span class=\"_ _26\"></span>Het <span class=\"_ _2\"></span>aankoopcontract <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>elektrici<span class=\"_ _2\"></span>teit, <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met d<span class=\"_ _2\"></span>eze <span class=\"_ _26\"></span>activiteit, <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aakte <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span> van <span class=\"_ _20\"> </span>deze <span class=\"_ _1f\"> </span>verkooptransactie, <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>bijgev<span class=\"_ _2\"></span>olg <span class=\"_ _20\"> </span>heeft <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>groep <span class=\"_ _20\"> </span>sinds <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>verkoop <span class=\"_ _1f\"> </span>no<span class=\"_ _0\"></span>g <span class=\"_ _1f\"> </span>steeds <span class=\"_ _1f\"> </span>een aankoopverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _0\"></span>Aangezien <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>nodig <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, dient <span class=\"_ _1e\"> </span>ze  d<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>verkopen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>markt <span class=\"_ _1e\"> </span>to<span class=\"_ _0\"></span>t <span class=\"_ _1e\"> </span>het  eind<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>contract.  Aa<span class=\"_ _2\"></span>ngezien <span class=\"_ _1e\"> </span>de belangrijkste <span class=\"_ _32\"></span>parameters <span class=\"_ _32\"></span>niet <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>vrije <span class=\"_ _32\"></span>markt, <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>aankoopcontract <span class=\"_ _32\"></span>voor elektriciteit <span class=\"_ _0\"></span>(\u201cPPA\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _1c\"></span></span>Purchase P<span class=\"_ _0\"></span>ower <span class=\"_ _0\"></span>Agreement), waarvoor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vrijstelling <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik <span class=\"_ _0\"></span>(\u201cown use exe<span class=\"_ _2\"></span>mption\u201d) onder <span class=\"_ _2\"></span>IFRS 9 <span class=\"_ _2\"></span>niet lan<span class=\"_ _2\"></span>ger van <span class=\"_ _26\"></span>toepassing was, g<span class=\"_ _2\"></span>ewaardeerd <span class=\"_ _2\"></span>aan r<span class=\"_ _2\"></span>e\u00eble w<span class=\"ff2\">aarde <span class=\"_ _2\"></span>volgens<span class=\"_ _2\"></span> </span>Niveau 3. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>waarde van <span class=\"_ _0\"></span>het contract is <span class=\"_ _0\"></span>enerzijds <span class=\"_ _0\"></span>afhankelijk van het <span class=\"_ _0\"></span>toekomstige verschil tussen <span class=\"_ _0\"></span>de marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>elektriciteit <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>productiekost<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebaseerd <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gas <span class=\"_ _1d\"> </span>(de zogenaamde  \u201cspark <span class=\"_ _33\"> </span>spread\u201d) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>anderzijds <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span><span class=\"ff2\">prijsvolatilitei<span class=\"_ _2\"></span>t <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>uur, <span class=\"_ _33\"> </span>gezien <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>contract-<span class=\"_ _6d\"> </span></span>optimalisatie per<span class=\"_ _2\"></span> uur ge\u00ebvalu<span class=\"_ _2\"></span>eerd wordt. De g<span class=\"_ _2\"></span>ebruikte toeko<span class=\"_ _2\"></span>mstige \u201cbase load<span class=\"_ _2\"></span>\u201d prijzen zijn<span class=\"_ _2\"></span> berekend<span class=\"_ _2\"></span> door <span class=\"_ _25\"></span>gebruik <span class=\"_ _32\"></span>te <span class=\"_ _25\"></span>maken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cTTF <span class=\"_ _32\"></span>Gas <span class=\"_ _25\"></span>Yearly\u201d termijnprijzen <span class=\"_ _25\"></span>i<span class=\"ff3\">n <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>gemiddelde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>\u201cEndex <span class=\"_ _25\"></span>B <span class=\"_ _32\"></span>Baseload<span class=\"_ _2\"></span> </span>Yearly\u201d termijnprijzen in 2023 <span class=\"_ _0\"></span>voor elektriciteit voor Belgi\u00eb. <span class=\"_ _0\"></span>Het toekomstige optimalisati<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\">-effect per </span>uur <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _26\"></span>bepaald <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _56\"></span>extrapolatie <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>geobserveerde <span class=\"_ _56\"></span>tendens <span class=\"_ _26\"></span>sinds <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>start <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>contract.<span class=\"_ _6d\"> </span>In <span class=\"_ _1c\"></span>november <span class=\"_ _1c\"></span>2023 <span class=\"_ _50\"></span>is <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>groep <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>te<span class=\"_ _0\"></span>rmijncontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>verkoop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>elektriciteit <span class=\"_ _1c\"></span>aangegaan. <span class=\"_ _1c\"></span> <span class=\"_ _50\"></span>In<span class=\"_ _2\"></span> ruil voor <span class=\"_ _0\"></span>een v<span class=\"_ _0\"></span>aste optiepremie is <span class=\"_ _0\"></span>de groep <span class=\"_ _0\"></span>verplicht dezelfde <span class=\"_ _0\"></span>hoeveelheid elektriciteit te leveren <span class=\"_ _0\"></span>als degene <span class=\"_ _1f\"> </span>die <span class=\"_ _1f\"> </span>is <span class=\"_ _1f\"> </span>gekocht <span class=\"_ _29\"> </span>via <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>\u201cPPA\u201d. <span class=\"_ _1f\"> </span>De <span class=\"_ _1f\"> </span>voorwaarden <span class=\"_ _29\"> </span>om <span class=\"_ _20\"> </span><span class=\"ff2\">energie <span class=\"_ _1f\"> </span>te <span class=\"_ _1f\"> </span>verkopen <span class=\"_ _29\"> </span>onder <span class=\"_ _1f\"> </span>deze </span>overeenkomst <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>gelijkaard<span class=\"_ _2\"></span>ig <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>voorwaarden <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>\u201cPPA\u201d. <span class=\"_ _1d\"> </span>Aangezien <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>belangrijkste parameters <span class=\"_ _1c\"></span>niet <span class=\"_ _1c\"></span>beschikba<span class=\"_ _2\"></span>ar <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vrije <span class=\"_ _1c\"></span>markt, <span class=\"_ _1c\"></span>werd <span class=\"_ _1c\"></span>ook <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>overeenkomst <span class=\"_ _1c\"></span>gewaardeerd <span class=\"_ _1c\"></span>aan re\u00eble <span class=\"_ _25\"></span>waarde <span class=\"_ _25\"></span>volgens <span class=\"_ _25\"></span>Niveau <span class=\"_ _25\"></span>3. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>contract <span class=\"_ _25\"></span>is <span class=\"_ _25\"></span>enerzijds <span class=\"_ _25\"></span>afhankelijk <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>vaste optiepremie <span class=\"_ _50\"></span>opbrengst <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>toekomstige <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erschil <span class=\"_ _50\"></span>tussen <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>marktprijzen <span class=\"_ _50\"></span>voor <span class=\"_ _25\"></span>elektriciteit <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>de productiekosten <span class=\"_ _25\"></span>gebaseerd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>marktprijzen <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>gas <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>anderzijds <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>prijsvola<span class=\"_ _2\"></span>tiliteit <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>uur, gezien <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>contract-optimalisatie <span class=\"_ _1c\"></span>per <span class=\"_ _50\"></span>uur <span class=\"_ _50\"></span>ge\u00ebvalueerd <span class=\"_ _1c\"></span>wordt. <span class=\"_ _25\"></span>Als <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>gevolg <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>deze <span class=\"_ _50\"></span>transactie <span class=\"_ _1c\"></span>zal een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>dit <span class=\"_ _26\"></span>optiecontract, <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>re\u00eble <span class=\"_ _26\"></span>waarde <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>\u201cPPA\u201d compenseren. <span class=\"_ _2\"></span> Bovenstaande <span class=\"_ _33\"> </span>inputs <span class=\"_ _33\"> </span>hebben <span class=\"_ _33\"> </span>geleid <span class=\"_ _33\"> </span>tot <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>netto <span class=\"_ _1d\"> </span>re\u00eble <span class=\"_ _33\"> </span>waarde <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>aankoopcontract <span class=\"_ _33\"> </span>van elektriciteit van <span class=\"_ _0\"></span>-6,2 miljoen EUR <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2<span class=\"_ _0\"></span>023 (tegenover <span class=\"_ _0\"></span>een netto <span class=\"_ _0\"></span>re\u00eble <span class=\"_ _0\"></span>waarde van <span class=\"_ _1c\"></span>-8,0 miljoen <span class=\"_ _31\"> </span>EUR <span class=\"_ _31\"></span>per <span class=\"_ _32\"></span>31 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2022), <span class=\"_ _31\"> </span>terwijl <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>netto <span class=\"_ _32\"></span>re\u00eble <span class=\"_ _31\"> </span>waarde <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _32\"></span>verkoopcontract <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an elektriciteit <span class=\"_ _1c\"></span>+2,1 <span class=\"_ _0\"></span>miljoen <span class=\"_ _50\"></span>EUR <span class=\"_ _1c\"></span>bedroeg. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>totale <span class=\"_ _1c\"></span>wijziging <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>netto <span class=\"_ _50\"></span>re\u00eble <span class=\"_ _1c\"></span>waarde <span class=\"_ _1c\"></span>(+3,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) werd <span class=\"_ _1c\"></span>opgenomen <span class=\"_ _50\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>EBIT <span class=\"_ _50\"></span>aanpassende <span class=\"_ _1c\"></span>elementen <span class=\"_ _1c\"></span>(2022: <span class=\"_ _50\"></span>+7,8 <span class=\"_ _1c\"></span>miljoen <span class=\"_ _1c\"></span>EUR) <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _50\"></span>6 <span class=\"_ _32\"></span>- <span class=\"_ _1c\"></span>EBIT aanpassende elem<span class=\"_ _2\"></span>enten).  De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2023 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2026<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 52,2 45,7 36,4 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 129,1 122,9 109,1 Disconto<span class=\"_ _2\"></span>voet 2,5% De <span class=\"_ _1d\"> </span>belangrijkste <span class=\"_ _33\"> </span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebruikt <span class=\"_ _33\"> </span>bij <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>waardering <span class=\"_ _33\"> </span>per <span class=\"_ _1d\"> </span>31 <span class=\"_ _1d\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>2022 <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>de volgende: 2023<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>Termijnprijs v<span class=\"_ _2\"></span>oor gas EUR/MWh 113,1 79,4 56,3 Termijnprijs v<span class=\"_ _2\"></span>oor elektricite<span class=\"_ _2\"></span>it EUR/MWh 257,2 163,5 131,0 Disconto<span class=\"_ _2\"></span>voet 2,5% De g<span class=\"_ _2\"></span>evoeligheid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>waardering <span class=\"_ _2\"></span>voor <span class=\"_ _2\"></span>wijzigingen <span class=\"_ _26\"></span>in de <span class=\"_ _26\"></span>belangrijkste <span class=\"_ _2\"></span>veronderstelling<span class=\"_ _2\"></span>en is<span class=\"_ _2\"></span> als <span class=\"_ _26\"></span>volgt: Wijziging in veronderstelling Impact re\u00eble waarde (miljoen EUR) 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Gasprijs +1 EUR/MWh -2,1 -2,5 Elektri<span class=\"_ _2\"></span>citeitsprijs +1 EUR/MWh 1,0 1,3 Spark spre<span class=\"_ _2\"></span>ad optimalisatie +1 EUR/MWh 1,0 1,3 Disconto<span class=\"_ _2\"></span>voet +1% 0,1 0,2 Productie<span class=\"_ _2\"></span>-uren T-Power nv +10% -1,6 -1,9 De <span class=\"_ _26\"></span>bovenstaande <span class=\"_ _26\"></span>gevoeligh<span class=\"_ _2\"></span>eidsanalyses <span class=\"_ _26\"></span>zijn <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>wijziging <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>eronderstellin<span class=\"_ _2\"></span>g <span class=\"_ _26\"></span>terwijl alle <span class=\"_ _1c\"></span>andere <span class=\"_ _0\"></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>constant <span class=\"_ _0\"></span>worden <span class=\"_ _1c\"></span>gehouden. <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>it <span class=\"_ _1c\"></span>is <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>praktijk <span class=\"_ _1c\"></span>vrij <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nwaarschijnlijk,<span class=\"_ _26\"></span> vermits wijzigin<span class=\"_ _2\"></span>gen in sommige ver<span class=\"_ _2\"></span>onderstellingen <span class=\"_ _2\"></span>met elkaar gecorreleerd<span class=\"_ _2\"></span> kunnen zijn<span class=\"_ _2\"></span>.  Aangezien <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>voorwaarden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>verkoopcontrac<span class=\"_ _2\"></span>t <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>elektriciteit<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>aankoopcontract van elektriciteit benaderen<span class=\"_ _26\"></span>, <span class=\"_ _0\"></span>is de resterende blootstell<span class=\"_ _2\"></span>ing van de groep aan de volatiliteit van gas<span class=\"_ _0\"></span>- en elektriciteitsprijz<span class=\"_ _2\"></span>en niet sig<span class=\"_ _2\"></span>nificant. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "De t<span class=\"_ _2\"></span>otale re\u00eble<span class=\"_ _2\"></span> waarde <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>de afgeleide finan<span class=\"_ _2\"></span>ci\u00eble <span class=\"_ _2\"></span>instrumenten <span class=\"_ _2\"></span>per 3<span class=\"_ _2\"></span>1 dec<span class=\"_ _2\"></span>ember <span class=\"_ _2\"></span>2023 bedraagt<span class=\"_ _2\"></span> -6,2 miljoen EUR (20<span class=\"_ _2\"></span>22: -11,1 miljoen E<span class=\"_ _2\"></span>UR) en omvat: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _26\"></span>reeks <span class=\"_ _26\"></span>termijncontr<span class=\"_ _2\"></span>acten <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>oor <span class=\"_ _26\"></span>rentevoeten <span class=\"_ _56\"></span>bij <span class=\"_ _26\"></span>T<span class=\"_ _0\"></span>-Po<span class=\"_ _2\"></span>wer <span class=\"_ _26\"></span>nv, <span class=\"_ _26\"></span>met <span class=\"_ _56\"></span>v<span class=\"_ _0\"></span>ervaldatum <span class=\"_ _56\"></span>over <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>periode </span></span>2024-2026 valuta<span class=\"_ _2\"></span>swaps, met ver<span class=\"_ _2\"></span>valdatum in januari <span class=\"_ _2\"></span>2024 \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">een <span class=\"_ _1e\"> </span>termijncontract <span class=\"_ _31\"> </span>voor <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>aankoop <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>elektriciteit, <span class=\"_ _31\"> </span>met <span class=\"_ _1b\"> </span>vervaldatu<span class=\"_ _2\"></span>m <span class=\"_ _1e\"> </span>in <span class=\"_ _1b\"> </span>juni <span class=\"_ _31\"> </span>2026 <span class=\"_ _1b\"> </span>(<span class=\"_ _0\"></span>-6,2 </span></span>miljoen <span class=\"_ _32\"></span>EUR), <span class=\"_ _31\"> </span>dewelke <span class=\"_ _31\"> </span>ged<span class=\"_ _2\"></span>eeltelijk <span class=\"_ _32\"></span>werd <span class=\"_ _31\"> </span>gecompenseerd <span class=\"_ _32\"></span>door <span class=\"_ _32\"></span>een <span class=\"_ _31\"> </span>termijncontract <span class=\"_ _32\"></span>voor <span class=\"_ _31\"> </span>de verkoop <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>elektriciteit <span class=\"_ _32\"></span>met <span class=\"_ _31\"></span>gelijkaardig<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>voorwaarden, <span class=\"_ _32\"></span>die <span class=\"_ _32\"></span>startte <span class=\"_ _31\"></span>in <span class=\"_ _32\"></span>november <span class=\"_ _31\"></span>2023 <span class=\"_ _32\"></span>met vervaldatum in jun<span class=\"_ _2\"></span>i 2026 (+2,1 milj<span class=\"_ _2\"></span>oen EUR).  De <span class=\"_ _31\"> </span>openstaande <span class=\"_ _32\"></span>interestswaps <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _31\"> </span>(die <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>6 <span class=\"_ _31\"> </span>maand <span class=\"_ _31\"> </span>EURIBOR <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>astzette <span class=\"_ _32\"></span>aan <span class=\"_ _31\"> </span>5,6% <span class=\"_ _31\"> </span>op jaarbasis <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>80% <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>uitstaande <span class=\"_ _26\"></span>lening <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>vervaldatums <span class=\"_ _26\"></span>tot <span class=\"_ _26\"></span>2026) <span class=\"_ _26\"></span>werden, <span class=\"_ _2\"></span>in <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>vereenstemming<span class=\"_ _2\"></span> met de verei<span class=\"_ _2\"></span>sten van IFRS<span class=\"_ _26\"></span> 9, als kasstroomafd<span class=\"_ _2\"></span>ekkend instrument<span class=\"_ _2\"></span> aangemerkt pe<span class=\"_ _2\"></span>r 31 december<span class=\"_ _2\"></span> 2023. Het <span class=\"_ _29\"> </span>effectieve <span class=\"_ _1f\"> </span>gedeelte <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>wijziging <span class=\"_ _29\"> </span>in <span class=\"_ _29\"> </span>re\u00eble <span class=\"_ _29\"> </span>waarde <span class=\"_ _29\"> </span>wo<span class=\"_ _0\"></span>rdt <span class=\"_ _29\"> </span>bijgevolg <span class=\"_ _29\"> </span>opgenomen <span class=\"_ _29\"> </span>in <span class=\"_ _1f\"> </span>de indekkingsreserve<span class=\"_ _2\"></span>s <span class=\"_ _1f\"> </span>voor <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>bedrag <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>-2,0 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1f\"> </span>(Niet-gerealiseer<span class=\"_ _2\"></span>de <span class=\"_ _29\"> </span>resultaten). <span class=\"_ _1f\"> </span>De berekening <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>re\u00eble <span class=\"_ _50\"></span>waarde <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>deze <span class=\"_ _50\"></span>termijncontracten <span class=\"_ _50\"></span>behoort <span class=\"_ _50\"></span>tot <span class=\"_ _25\"></span>niveau <span class=\"_ _50\"></span>2 <span class=\"_ _25\"></span>binnen <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>re\u00eble waarde hi\u00ebrarchie.<span class=\"_ _2\"></span> Onderstaande tabel geeft<span class=\"_ _2\"></span> de onderliggende contract<span class=\"_ _2\"></span>waarden weer van de uitstaand<span class=\"_ _2\"></span>e contracten per munteenheid (verk<span class=\"_ _2\"></span>oop van vreemd<span class=\"_ _2\"></span>e munten) op jaare<span class=\"_ _2\"></span>inde: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Bedrag in vreemde munt Bedrag in EUR Bedrag in vreemde munt Bedrag in EUR GBP 4,0  4,6  3,5  4,0  USD - - 23,6  22,1  JPY 658,6  4,2  647,7  4,5  Overige  3,9  3,5  Totaal 12,6  34,1  De groep <span class=\"_ _2\"></span>heeft <span class=\"_ _2\"></span>het gro<span class=\"_ _2\"></span>otste deel <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>PVC/<span class=\"_ _0\"></span>Chloor-Alkali <span class=\"_ _2\"></span>activiteiten <span class=\"_ _26\"></span>verkocht in <span class=\"_ _2\"></span>het derde <span class=\"_ _2\"></span>kwartaal van <span class=\"_ _2\"></span>2011. <span class=\"_ _26\"></span>Het <span class=\"_ _2\"></span>aankoopcontract <span class=\"_ _26\"></span>voor <span class=\"_ _2\"></span>elektrici<span class=\"_ _2\"></span>teit, <span class=\"_ _2\"></span>verbonden <span class=\"_ _26\"></span>met d<span class=\"_ _2\"></span>eze <span class=\"_ _26\"></span>activiteit, <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aakte <span class=\"_ _26\"></span>geen <span class=\"_ _2\"></span>deel <span class=\"_ _2\"></span>uit<span class=\"_ _2\"></span> van <span class=\"_ _20\"> </span>deze <span class=\"_ _1f\"> </span>verkooptransactie, <span class=\"_ _1f\"> </span>en <span class=\"_ _20\"> </span>bijgev<span class=\"_ _2\"></span>olg <span class=\"_ _20\"> </span>heeft <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>groep <span class=\"_ _20\"> </span>sinds <span class=\"_ _20\"> </span>de <span class=\"_ _1f\"> </span>verkoop <span class=\"_ _1f\"> </span>no<span class=\"_ _0\"></span>g <span class=\"_ _1f\"> </span>steeds <span class=\"_ _1f\"> </span>een aankoopverplichtin<span class=\"_ _2\"></span>g. <span class=\"_ _0\"></span>Aangezien <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>langer <span class=\"_ _0\"></span>nodig <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik, dient <span class=\"_ _1e\"> </span>ze  d<span class=\"_ _2\"></span>e <span class=\"_ _1b\"> </span>elektrici<span class=\"_ _2\"></span>teit <span class=\"_ _1e\"> </span>te <span class=\"_ _1b\"> </span>verkopen <span class=\"_ _1e\"> </span>op <span class=\"_ _1b\"> </span>de <span class=\"_ _1e\"> </span>markt <span class=\"_ _1e\"> </span>to<span class=\"_ _0\"></span>t <span class=\"_ _1e\"> </span>het  eind<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>van  h<span class=\"_ _2\"></span>et <span class=\"_ _1e\"> </span>contract.  Aa<span class=\"_ _2\"></span>ngezien <span class=\"_ _1e\"> </span>de belangrijkste <span class=\"_ _32\"></span>parameters <span class=\"_ _32\"></span>niet <span class=\"_ _1e\"> </span>beschikbaar <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>vrije <span class=\"_ _32\"></span>markt, <span class=\"_ _31\"> </span>werd <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>aankoopcontract <span class=\"_ _32\"></span>voor elektriciteit <span class=\"_ _0\"></span>(\u201cPPA\u201d <span class=\"_ _0\"></span><span class=\"ff2\">- <span class=\"_ _1c\"></span></span>Purchase P<span class=\"_ _0\"></span>ower <span class=\"_ _0\"></span>Agreement), waarvoor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>vrijstelling <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>eigen <span class=\"_ _1c\"></span>gebruik <span class=\"_ _0\"></span>(\u201cown use exe<span class=\"_ _2\"></span>mption\u201d) onder <span class=\"_ _2\"></span>IFRS 9 <span class=\"_ _2\"></span>niet lan<span class=\"_ _2\"></span>ger van <span class=\"_ _26\"></span>toepassing was, g<span class=\"_ _2\"></span>ewaardeerd <span class=\"_ _2\"></span>aan r<span class=\"_ _2\"></span>e\u00eble w<span class=\"ff2\">aarde <span class=\"_ _2\"></span>volgens<span class=\"_ _2\"></span> </span>Niveau 3. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>waarde van <span class=\"_ _0\"></span>het contract is <span class=\"_ _0\"></span>enerzijds <span class=\"_ _0\"></span>afhankelijk van het <span class=\"_ _0\"></span>toekomstige verschil tussen <span class=\"_ _0\"></span>de marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>elektriciteit <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>productiekost<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>gebaseerd <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>marktprijzen <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>gas <span class=\"_ _1d\"> </span>(de zogenaamde  \u201cspark <span class=\"_ _33\"> </span>spread\u201d) <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>anderzijds <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span><span class=\"ff2\">prijsvolatilitei<span class=\"_ _2\"></span>t <span class=\"_ _33\"> </span>per <span class=\"_ _33\"> </span>uur, <span class=\"_ _33\"> </span>gezien <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>contract-<span class=\"_ _6d\"> </span></span>optimalisatie per<span class=\"_ _2\"></span> uur ge\u00ebvalu<span class=\"_ _2\"></span>eerd wordt. De g<span class=\"_ _2\"></span>ebruikte toeko<span class=\"_ _2\"></span>mstige \u201cbase load<span class=\"_ _2\"></span>\u201d prijzen zijn<span class=\"_ _2\"></span> berekend<span class=\"_ _2\"></span> door <span class=\"_ _25\"></span>gebruik <span class=\"_ _32\"></span>te <span class=\"_ _25\"></span>maken <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>gemiddelde <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>\u201cTTF <span class=\"_ _32\"></span>Gas <span class=\"_ _25\"></span>Yearly\u201d termijnprijzen <span class=\"_ _25\"></span>i<span class=\"ff3\">n <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>gemiddelde <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dagelijkse <span class=\"_ _25\"></span>noteringen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>\u201cEndex <span class=\"_ _25\"></span>B <span class=\"_ _32\"></span>Baseload<span class=\"_ _2\"></span> </span>Yearly\u201d termijnprijzen in 2023 <span class=\"_ _0\"></span>voor elektriciteit voor Belgi\u00eb. <span class=\"_ _0\"></span>Het toekomstige optimalisati<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\">-effect per </span>uur <span class=\"_ _56\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _26\"></span>bepaald <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _56\"></span>extrapolatie <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>geobserveerde <span class=\"_ _56\"></span>tendens <span class=\"_ _26\"></span>sinds <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>start <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>contract.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "27.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Waarborgen en ve<span class=\"_ _2\"></span>rbintenissen </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Waarborgen geste<span class=\"_ _2\"></span>ld door de<span class=\"_ _2\"></span>rden voor rekening van d<span class=\"_ _2\"></span>e groep 29,9 29,3 Waarborgen geste<span class=\"_ _2\"></span>ld voor r<span class=\"_ _2\"></span>ekening van derden 1,8 3,0 Waarborgen ver<span class=\"_ _2\"></span>kregen van de<span class=\"_ _2\"></span>rden 9,2 6,7 Verbinte<span class=\"_ _2\"></span>nissen met betrek<span class=\"_ _2\"></span>king tot invester<span class=\"_ _2\"></span>ingen 84,2 52,9 Waarborgen <span class=\"_ _25\"></span>gesteld <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>derden <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>rekening <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>hebben <span class=\"_ _50\"></span>voo<span class=\"_ _0\"></span>rnamelijk <span class=\"_ _25\"></span>betrekking <span class=\"_ _50\"></span>op waarborgen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>nv <span class=\"_ _50\"></span>voor <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>22,7 <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>iljoen EUR <span class=\"_ _0\"></span>(2022: <span class=\"_ _0\"></span>22,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR). <span class=\"_ _1c\"></span>Het <span class=\"_ _0\"></span>resterende <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>bestaat <span class=\"_ _0\"></span>uit <span class=\"_ _1c\"></span>diverse waarborgen <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>douane <span class=\"_ _0\"></span>en andere verplichting<span class=\"_ _2\"></span>en. Waarborgen <span class=\"_ _33\"> </span>gesteld <span class=\"_ _4f\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _33\"> </span>rekening <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>derden <span class=\"_ _1d\"> </span>betreffen<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>voornamelijk <span class=\"_ _33\"> </span>waarborgen <span class=\"_ _33\"> </span>die <span class=\"_ _1d\"> </span>gestel<span class=\"_ _2\"></span>d werden voor de uit<span class=\"_ _2\"></span>voering van leas<span class=\"_ _2\"></span>everplichtingen. <span class=\"_ _2\"></span> Waarborgen  verkr<span class=\"_ _2\"></span>egen  van  derden<span class=\"_ _2\"></span>  betreffen  waar<span class=\"_ _2\"></span>borgen  die  door  l<span class=\"_ _2\"></span>everanciers  ges<span class=\"_ _2\"></span>teld  worden tegenover de gr<span class=\"_ _2\"></span>oep als waarborg v<span class=\"_ _2\"></span>oor de accurate uit<span class=\"_ _2\"></span>voering van inves<span class=\"_ _2\"></span>teringsprojecten. De <span class=\"_ _0\"></span>investeringen <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>aangegaan<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>maar <span class=\"_ _1c\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>uitgevoerd, <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>84,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>eind 2023 <span class=\"_ _26\"></span>(2022: <span class=\"_ _26\"></span>52,9 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR). <span class=\"_ _26\"></span>Deze <span class=\"_ _26\"></span>verbintenissen <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>voornamelijk <span class=\"_ _26\"></span>betrekking <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>investeringen voor <span class=\"_ _31\"></span>de <span class=\"_ _31\"> </span>bouw <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>nieuwe <span class=\"_ _32\"></span>Thio<span class=\"_ _0\"></span>-Sul\u00ae <span class=\"_ _32\"></span>fabriek <span class=\"_ _31\"> </span>in <span class=\"_ _32\"></span>Nederland <span class=\"_ _31\"> </span>(segment <span class=\"_ _31\"> </span>Agro), <span class=\"_ _32\"></span>de <span class=\"_ _1e\"> </span>bouw <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>een nieuwe <span class=\"_ _25\"></span>liquide <span class=\"_ _25\"></span>meststoffenfabriek <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>Verenigde <span class=\"_ _25\"></span>Staten <span class=\"_ _32\"></span>(segment <span class=\"_ _25\"></span>Agro), <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>co<span class=\"_ _0\"></span>nstructie <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een nieuw <span class=\"_ _0\"></span>hoofdkantoor voo<span class=\"_ _0\"></span>r Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>Ieper (<span class=\"_ _0\"></span>segment <span class=\"_ _0\"></span>Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies), <span class=\"_ _0\"></span>investeringen<span class=\"_ _2\"></span> om <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>betere <span class=\"_ _50\"></span>valorisatie <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>di<span class=\"_ _0\"></span>erlijke <span class=\"_ _50\"></span>bijproducten <span class=\"_ _50\"></span>te <span class=\"_ _25\"></span>bewerkstelligen, <span class=\"_ _50\"></span>alsook <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van vrachtwagens, <span class=\"_ _50\"></span>welke <span class=\"_ _25\"></span>voorheen <span class=\"_ _25\"></span>geleased <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>(segment <span class=\"_ _25\"></span>Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>investeringen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de uitbreiding <span class=\"_ _26\"></span>van de p<span class=\"_ _2\"></span>roductiecapaciteit <span class=\"_ _26\"></span>en verbetering<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van productie-<span class=\"_ _2\"></span>effici\u00ebntie <span class=\"_ _26\"></span>binnen DYKA <span class=\"_ _2\"></span>Group (segment Industrial S<span class=\"_ _2\"></span>olutions<span class=\"ls2a\">).</span> De <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>pand <span class=\"_ _31\"> </span>gegeven <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>eerste <span class=\"_ _1e\"> </span>graad <span class=\"_ _31\"> </span>om <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>verplichtingen <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>et betrekking <span class=\"_ _32\"></span>tot <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>leningsovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>440,0 <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _32\"></span>EUR, <span class=\"_ _31\"> </span>getekend <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>18 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2008 tussen <span class=\"_ _0\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>bankensyndicaat <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>laatste <span class=\"_ _0\"></span>keer <span class=\"_ _1c\"></span>gewijzigd <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>aangepast <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>basis van <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>wijzigings- <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>aanpassingsakte<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>25 <span class=\"_ _2\"></span>maart <span class=\"_ _26\"></span>2019 <span class=\"_ _2\"></span>(met <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>resterende <span class=\"_ _26\"></span>bank). <span class=\"_ _26\"></span>De a<span class=\"_ _2\"></span>andelen <span class=\"_ _26\"></span>van T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>pand <span class=\"_ _1c\"></span>gegeven <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tweede <span class=\"_ _0\"></span>graad <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>volledige 425 MW capaciteit,<span class=\"_ _2\"></span> getekend op 13 augustus 200<span class=\"_ _2\"></span>8 tussen T-Power nv en R<span class=\"_ _2\"></span>WE groep, te waarborgen<span class=\"_ _2\"></span>. Deze tollingovereen<span class=\"_ _2\"></span>komst loopt o<span class=\"_ _2\"></span>ver een periode <span class=\"_ _2\"></span>van 15 jaar en zal<span class=\"_ _2\"></span> eindigen in 2026. De groep en haar filial<span class=\"_ _26\"></span>en hebben bepaalde and<span class=\"_ _2\"></span>ere voorwaardelijke<span class=\"_ _2\"></span> verplichtinge<span class=\"_ _2\"></span>n met betrekkin<span class=\"_ _2\"></span>g tot lange termijn aankoopverp<span class=\"_ _2\"></span>lichtingen en verbintenisse<span class=\"_ _2\"></span>n. Deze verbintenissen voorzien in strategische<span class=\"_ _2\"></span> grondstoffen en g<span class=\"_ _2\"></span>oederen en diensten,<span class=\"_ _2\"></span> zoals elektricit<span class=\"_ _2\"></span>eit en gas. 28.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorwaardelijke ver<span class=\"_ _2\"></span>plichtingen en ba<span class=\"_ _2\"></span>ten </span></span>De <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>geconfr<span class=\"_ _2\"></span>onteerd <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>aantal <span class=\"_ _26\"></span>schade-eisen <span class=\"_ _2\"></span>of p<span class=\"_ _2\"></span>otenti\u00eble <span class=\"_ _26\"></span>schade-eisen <span class=\"_ _2\"></span>en g<span class=\"_ _26\"></span>esc<span class=\"_ _0\"></span>hillen die <span class=\"_ _32\"></span>voortvloeien <span class=\"_ _25\"></span>uit <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>dagelijkse <span class=\"_ _25\"></span>bedrijfsvoering. <span class=\"_ _32\"></span>In <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>ate <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>schade-eisen <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>geschillen<span class=\"_ _2\"></span> zodanig <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>waarschijnlijk <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>afwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verplichting <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>uitstroom <span class=\"_ _1c\"></span>van middelen <span class=\"_ _0\"></span>noodzakelijk is <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>betro<span class=\"_ _0\"></span>uwbare schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>verplichting, werden er geschi<span class=\"_ _2\"></span>kte voorziening<span class=\"_ _2\"></span>en aangelegd.  Tessenderlo <span class=\"_ _26\"></span>Group en<span class=\"_ _2\"></span> Aki<span class=\"_ _2\"></span>olis hebb<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>kennisgenomen <span class=\"_ _26\"></span>van e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>kennisgeving <span class=\"_ _26\"></span>van g<span class=\"_ _2\"></span>rieven <span class=\"_ _2\"></span>(\u201cnotification<span class=\"_ _2\"></span> de griefs\u201d) <span class=\"_ _0\"></span>die de Franse mededingingsau<span class=\"_ _2\"></span>toriteit op 28 <span class=\"_ _0\"></span>april 2022 naar onder meer de <span class=\"_ _0\"></span>Vennootschap en <span class=\"_ _1c\"></span>vennootschappen <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>Akiolis <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>gestuurd. <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>roup <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschappen v<span class=\"_ _0\"></span>an Akiolis <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>verweten <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>inbreuk <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>hebben <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _32\"></span>gepleegd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>Franse <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>ededingswetge<span class=\"_ _2\"></span>ving <span class=\"_ _25\"></span>in verband <span class=\"_ _1c\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>reorganisatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>zijn <span class=\"_ _25\"></span>activiteiten <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2015. <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>Akiolis <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlenen<span class=\"_ _2\"></span> hun <span class=\"_ _2\"></span>medewerking <span class=\"_ _2\"></span>aan h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>onderzoek en <span class=\"_ _26\"></span>hebben sam<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t hun <span class=\"_ _26\"></span>advocaten hun <span class=\"_ _26\"></span>verdediging hiero<span class=\"_ _2\"></span>ver voorbereid. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>zaak, <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>zou <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>kan <span class=\"_ _0\"></span>momenteel, <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>basis <span class=\"_ _0\"></span>van de informatie in de <span class=\"_ _2\"></span>kennisgeving<span class=\"_ _2\"></span>, niet betrouwbaar<span class=\"_ _2\"></span> ingeschat worden. Het beho<span class=\"_ _2\"></span>ort <span class=\"_ _2\"></span>tot he<span class=\"_ _2\"></span>t beleid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>milieuvoorzienin<span class=\"_ _2\"></span>gen aan<span class=\"_ _2\"></span> te <span class=\"_ _2\"></span>leggen <span class=\"_ _26\"></span>wanneer d<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>een bestaande verplichting<span class=\"_ _2\"></span> heeft (in rechte afdwing<span class=\"_ _2\"></span>baar of feitelijk) als gevolg van <span class=\"_ _2\"></span>een gebeurtenis in het verleden, wanneer <span class=\"_ _0\"></span>het waarschijnlijk is <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>afwikkeling van <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>verplichtin<span class=\"_ _2\"></span>gen ee<span class=\"_ _0\"></span>n uitstroom van <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>noodzakelijk zal <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>wanneer <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>betrouwbar<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an de omvang van d<span class=\"_ _2\"></span>eze verplichting<span class=\"_ _2\"></span>en.  Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>regelmatig <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _26\"></span>beoordeeld <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>nodig <span class=\"_ _26\"></span>aangepast n<span class=\"_ _2\"></span>aarmate <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> onderzoek <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>werkzaamheden <span class=\"_ _2a\"> </span>vorderen <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>additionele <span class=\"_ _2a\"> </span>informatie <span class=\"_ _2a\"> </span>beschikbaar <span class=\"_ _2a\"> </span>komt. Milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>kunnen <span class=\"_ _2\"></span>belangrijke <span class=\"_ _26\"></span>wijzigingen <span class=\"_ _26\"></span>ondergaan <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>uwe <span class=\"_ _2\"></span>informatie<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ver de <span class=\"_ _33\"> </span>aard <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>omvang <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>erontreiniging<span class=\"_ _2\"></span>en, <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>verandering <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>wetgeving<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>andere soortgelijke factor<span class=\"_ _2\"></span>en. Zoals <span class=\"_ _38\"> </span>vermeld <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>toelichting <span class=\"_ _38\"> </span>24 <span class=\"_ _38\"> </span>- <span class=\"_ _28\"> </span>Voorziening<span class=\"_ _26\"></span>en, <span class=\"_ _28\"> </span>bedragen <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>m<span class=\"_ _0\"></span>ilieuvoorzienin<span class=\"_ _2\"></span>gen, <span class=\"_ _38\"> </span>in overeenstem<span class=\"_ _2\"></span>ming met d<span class=\"_ _26\"></span>e waarderingsgrondslagen<span class=\"_ _2\"></span> zoals <span class=\"_ _2\"></span>hierboven <span class=\"_ _2\"></span>vermeld, 97,<span class=\"_ _2\"></span>8 miljoen <span class=\"_ _2\"></span>EUR per<span class=\"_ _2\"></span> 31<span class=\"_ _2\"></span> december 2023<span class=\"_ _2\"></span> (31 decemb<span class=\"_ _2\"></span>er 2022: 96,7 milj<span class=\"_ _2\"></span>oen EUR).  Hoewel <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>mogelijk <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>huidige <span class=\"_ _0\"></span>milieurisico\u2019s <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oorspellen, <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>het niet <span class=\"_ _32\"></span>uitgesloten <span class=\"_ _25\"></span>worden <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>er <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>toekomst <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>nood <span class=\"_ _32\"></span>zal <span class=\"_ _25\"></span>ontstaan <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aanleg <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe<span class=\"_ _2\"></span> milieuvoorziening<span class=\"_ _2\"></span>en. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>zullen, <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>oo<span class=\"_ _0\"></span>rdeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>anagement, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>huidige beschikbare informatie en rekening <span class=\"_ _0\"></span>houdend met de huidige financi\u00eble <span class=\"_ _0\"></span>structuur van de <span class=\"_ _0\"></span>groep, geen significante invloed <span class=\"_ _0\"></span>hebben op <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>geconsolideerde balans. Het <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>evenwel niet <span class=\"_ _0\"></span>uitgesloten worden dat <span class=\"_ _0\"></span>dergelijke <span class=\"_ _0\"></span>provisies <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>materi\u00eble <span class=\"_ _0\"></span>invloed <span class=\"_ _0\"></span>kunnen hebben <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een bepaalde verslagperi<span class=\"_ _2\"></span>ode. Acquisities, <span class=\"_ _27\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>en <span class=\"_ _34\"> </span>joint <span class=\"_ _27\"> </span>venture <span class=\"_ _27\"> </span>overeenkomsten, <span class=\"_ _20\"> </span>alsook <span class=\"_ _34\"> </span>desin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _27\"> </span>kunnen gebruikelijke <span class=\"_ _32\"></span>voorzieningen<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>bevatten <span class=\"_ _31\"> </span>welke <span class=\"_ _32\"></span>kunnen <span class=\"_ _32\"></span>leiden <span class=\"_ _31\"> </span>tot <span class=\"_ _31\"> </span>prijsaanpassingen. <span class=\"_ _32\"></span>Bovendien <span class=\"_ _32\"></span>werd voor <span class=\"_ _38\"> </span>desinvestering<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>voldoende <span class=\"_ _38\"> </span>rekening <span class=\"_ _38\"> </span>geh<span class=\"_ _2\"></span>ouden <span class=\"_ _38\"> </span>met <span class=\"_ _38\"> </span>voorziening<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _38\"> </span>mogelijke schadeloosstelling<span class=\"_ _2\"></span>en betaalbaar aan<span class=\"_ _26\"></span> de overnemer, ind<span class=\"_ _2\"></span>ien nodig, met<span class=\"_ _2\"></span> inbegrip va<span class=\"_ _2\"></span>n aangelegenhed<span class=\"_ _2\"></span>en op <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>gebied <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>gezondheid, <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>ilieu, <span class=\"_ _31\"> </span>belastingen, <span class=\"_ _31\"> </span>productaansprakelijkheid, <span class=\"_ _31\"> </span>herstructureringen,<span class=\"_ _2\"></span> concurrentie, <span class=\"_ _32\"></span>pensioenen <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>vergoedingen <span class=\"_ _32\"></span>in <span class=\"_ _1e\"> </span>aandelen. <span class=\"_ _32\"></span>Op <span class=\"_ _1e\"> </span>basis <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>momenteel <span class=\"_ _32\"></span>beschikbare gegevens, wordt d<span class=\"_ _2\"></span>e kans op een signifi<span class=\"_ _2\"></span>cante uitstroo<span class=\"_ _2\"></span>m van geldmiddelen als<span class=\"_ _2\"></span> gering<span class=\"_ _2\"></span> beschouwd.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "27.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Waarborgen en ve<span class=\"_ _2\"></span>rbintenissen </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Waarborgen geste<span class=\"_ _2\"></span>ld door de<span class=\"_ _2\"></span>rden voor rekening van d<span class=\"_ _2\"></span>e groep 29,9 29,3 Waarborgen geste<span class=\"_ _2\"></span>ld voor r<span class=\"_ _2\"></span>ekening van derden 1,8 3,0 Waarborgen ver<span class=\"_ _2\"></span>kregen van de<span class=\"_ _2\"></span>rden 9,2 6,7 Verbinte<span class=\"_ _2\"></span>nissen met betrek<span class=\"_ _2\"></span>king tot invester<span class=\"_ _2\"></span>ingen 84,2 52,9 Waarborgen <span class=\"_ _25\"></span>gesteld <span class=\"_ _25\"></span>door <span class=\"_ _25\"></span>derden <span class=\"_ _25\"></span>voor <span class=\"_ _32\"></span>rekening <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>groep <span class=\"_ _32\"></span>hebben <span class=\"_ _50\"></span>voo<span class=\"_ _0\"></span>rnamelijk <span class=\"_ _25\"></span>betrekking <span class=\"_ _50\"></span>op waarborgen <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>nv <span class=\"_ _50\"></span>voor <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>bedrag <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>22,7 <span class=\"_ _1c\"></span>m<span class=\"_ _0\"></span>iljoen EUR <span class=\"_ _0\"></span>(2022: <span class=\"_ _0\"></span>22,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR). <span class=\"_ _1c\"></span>Het <span class=\"_ _0\"></span>resterende <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>bestaat <span class=\"_ _0\"></span>uit <span class=\"_ _1c\"></span>diverse waarborgen <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>douane <span class=\"_ _0\"></span>en andere verplichting<span class=\"_ _2\"></span>en. Waarborgen <span class=\"_ _33\"> </span>gesteld <span class=\"_ _4f\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _33\"> </span>rekening <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>derden <span class=\"_ _1d\"> </span>betreffen<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>voornamelijk <span class=\"_ _33\"> </span>waarborgen <span class=\"_ _33\"> </span>die <span class=\"_ _1d\"> </span>gestel<span class=\"_ _2\"></span>d werden voor de uit<span class=\"_ _2\"></span>voering van leas<span class=\"_ _2\"></span>everplichtingen. <span class=\"_ _2\"></span> Waarborgen  verkr<span class=\"_ _2\"></span>egen  van  derden<span class=\"_ _2\"></span>  betreffen  waar<span class=\"_ _2\"></span>borgen  die  door  l<span class=\"_ _2\"></span>everanciers  ges<span class=\"_ _2\"></span>teld  worden tegenover de gr<span class=\"_ _2\"></span>oep als waarborg v<span class=\"_ _2\"></span>oor de accurate uit<span class=\"_ _2\"></span>voering van inves<span class=\"_ _2\"></span>teringsprojecten. De <span class=\"_ _0\"></span>investeringen <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>aangegaan<span class=\"_ _2\"></span>, <span class=\"_ _0\"></span>maar <span class=\"_ _1c\"></span>nog <span class=\"_ _0\"></span>niet <span class=\"_ _0\"></span>uitgevoerd, <span class=\"_ _0\"></span>bedragen <span class=\"_ _1c\"></span>84,2 <span class=\"_ _0\"></span>miljoen <span class=\"_ _0\"></span>EUR <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>eind 2023 <span class=\"_ _26\"></span>(2022: <span class=\"_ _26\"></span>52,9 <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _26\"></span>EUR). <span class=\"_ _26\"></span>Deze <span class=\"_ _26\"></span>verbintenissen <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>voornamelijk <span class=\"_ _26\"></span>betrekking <span class=\"_ _56\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _26\"></span>investeringen voor <span class=\"_ _31\"></span>de <span class=\"_ _31\"> </span>bouw <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>nieuwe <span class=\"_ _32\"></span>Thio<span class=\"_ _0\"></span>-Sul\u00ae <span class=\"_ _32\"></span>fabriek <span class=\"_ _31\"> </span>in <span class=\"_ _32\"></span>Nederland <span class=\"_ _31\"> </span>(segment <span class=\"_ _31\"> </span>Agro), <span class=\"_ _32\"></span>de <span class=\"_ _1e\"> </span>bouw <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>een nieuwe <span class=\"_ _25\"></span>liquide <span class=\"_ _25\"></span>meststoffenfabriek <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>Verenigde <span class=\"_ _25\"></span>Staten <span class=\"_ _32\"></span>(segment <span class=\"_ _25\"></span>Agro), <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>co<span class=\"_ _0\"></span>nstructie <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>een nieuw <span class=\"_ _0\"></span>hoofdkantoor voo<span class=\"_ _0\"></span>r Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>Ieper (<span class=\"_ _0\"></span>segment <span class=\"_ _0\"></span>Machines <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Technologies), <span class=\"_ _0\"></span>investeringen<span class=\"_ _2\"></span> om <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>betere <span class=\"_ _50\"></span>valorisatie <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>di<span class=\"_ _0\"></span>erlijke <span class=\"_ _50\"></span>bijproducten <span class=\"_ _50\"></span>te <span class=\"_ _25\"></span>bewerkstelligen, <span class=\"_ _50\"></span>alsook <span class=\"_ _1c\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>aankoop <span class=\"_ _50\"></span>van vrachtwagens, <span class=\"_ _50\"></span>welke <span class=\"_ _25\"></span>voorheen <span class=\"_ _25\"></span>geleased <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>(segment <span class=\"_ _25\"></span>Bio-valorization) <span class=\"_ _50\"></span>en <span class=\"_ _32\"></span>investeringen <span class=\"_ _50\"></span>in <span class=\"_ _25\"></span>de uitbreiding <span class=\"_ _26\"></span>van de p<span class=\"_ _2\"></span>roductiecapaciteit <span class=\"_ _26\"></span>en verbetering<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>van productie-<span class=\"_ _2\"></span>effici\u00ebntie <span class=\"_ _26\"></span>binnen DYKA <span class=\"_ _2\"></span>Group (segment Industrial S<span class=\"_ _2\"></span>olutions<span class=\"ls2a\">).</span> De <span class=\"_ _1e\"> </span>aandelen <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>T-Power <span class=\"_ _31\"> </span>nv <span class=\"_ _1e\"> </span>zijn <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>pand <span class=\"_ _31\"> </span>gegeven <span class=\"_ _31\"> </span>in <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>eerste <span class=\"_ _1e\"> </span>graad <span class=\"_ _31\"> </span>om <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>verplichtingen <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>et betrekking <span class=\"_ _32\"></span>tot <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>leningsovereenkomst<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>440,0 <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>iljoen <span class=\"_ _32\"></span>EUR, <span class=\"_ _31\"> </span>getekend <span class=\"_ _31\"> </span>op <span class=\"_ _31\"> </span>18 <span class=\"_ _31\"> </span>december <span class=\"_ _32\"></span>2008 tussen <span class=\"_ _0\"></span>T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>bankensyndicaat <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>laatste <span class=\"_ _0\"></span>keer <span class=\"_ _1c\"></span>gewijzigd <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>aangepast <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>basis van <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>wijzigings- <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>aanpassingsakte<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>op <span class=\"_ _26\"></span>25 <span class=\"_ _2\"></span>maart <span class=\"_ _26\"></span>2019 <span class=\"_ _2\"></span>(met <span class=\"_ _26\"></span>\u00e9\u00e9n <span class=\"_ _2\"></span>resterende <span class=\"_ _26\"></span>bank). <span class=\"_ _26\"></span>De a<span class=\"_ _2\"></span>andelen <span class=\"_ _26\"></span>van T-Power <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>zijn <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>pand <span class=\"_ _1c\"></span>gegeven <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>tweede <span class=\"_ _0\"></span>graad <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>tollingovereenk<span class=\"_ _2\"></span>omst <span class=\"_ _1c\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>volledige 425 MW capaciteit,<span class=\"_ _2\"></span> getekend op 13 augustus 200<span class=\"_ _2\"></span>8 tussen T-Power nv en R<span class=\"_ _2\"></span>WE groep, te waarborgen<span class=\"_ _2\"></span>. Deze tollingovereen<span class=\"_ _2\"></span>komst loopt o<span class=\"_ _2\"></span>ver een periode <span class=\"_ _2\"></span>van 15 jaar en zal<span class=\"_ _2\"></span> eindigen in 2026. De groep en haar filial<span class=\"_ _26\"></span>en hebben bepaalde and<span class=\"_ _2\"></span>ere voorwaardelijke<span class=\"_ _2\"></span> verplichtinge<span class=\"_ _2\"></span>n met betrekkin<span class=\"_ _2\"></span>g tot lange termijn aankoopverp<span class=\"_ _2\"></span>lichtingen en verbintenisse<span class=\"_ _2\"></span>n. Deze verbintenissen voorzien in strategische<span class=\"_ _2\"></span> grondstoffen en g<span class=\"_ _2\"></span>oederen en diensten,<span class=\"_ _2\"></span> zoals elektricit<span class=\"_ _2\"></span>eit en gas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "28.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Voorwaardelijke ver<span class=\"_ _2\"></span>plichtingen en ba<span class=\"_ _2\"></span>ten </span></span>De <span class=\"_ _2\"></span>groep <span class=\"_ _2\"></span>wordt <span class=\"_ _2\"></span>geconfr<span class=\"_ _2\"></span>onteerd <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>et <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>aantal <span class=\"_ _26\"></span>schade-eisen <span class=\"_ _2\"></span>of p<span class=\"_ _2\"></span>otenti\u00eble <span class=\"_ _26\"></span>schade-eisen <span class=\"_ _2\"></span>en g<span class=\"_ _26\"></span>esc<span class=\"_ _0\"></span>hillen die <span class=\"_ _32\"></span>voortvloeien <span class=\"_ _25\"></span>uit <span class=\"_ _31\"> </span>de <span class=\"_ _32\"></span>dagelijkse <span class=\"_ _25\"></span>bedrijfsvoering. <span class=\"_ _32\"></span>In <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>m<span class=\"_ _0\"></span>ate <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>deze <span class=\"_ _32\"></span>schade-eisen <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>geschillen<span class=\"_ _2\"></span> zodanig <span class=\"_ _1c\"></span>zijn <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>waarschijnlijk <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>voor <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>afwikkeling <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>verplichting <span class=\"_ _1c\"></span>een <span class=\"_ _25\"></span>uitstroom <span class=\"_ _1c\"></span>van middelen <span class=\"_ _0\"></span>noodzakelijk is <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>betro<span class=\"_ _0\"></span>uwbare schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>verplichting, werden er geschi<span class=\"_ _2\"></span>kte voorziening<span class=\"_ _2\"></span>en aangelegd.  Tessenderlo <span class=\"_ _26\"></span>Group en<span class=\"_ _2\"></span> Aki<span class=\"_ _2\"></span>olis hebb<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>kennisgenomen <span class=\"_ _26\"></span>van e<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>kennisgeving <span class=\"_ _26\"></span>van g<span class=\"_ _2\"></span>rieven <span class=\"_ _2\"></span>(\u201cnotification<span class=\"_ _2\"></span> de griefs\u201d) <span class=\"_ _0\"></span>die de Franse mededingingsau<span class=\"_ _2\"></span>toriteit op 28 <span class=\"_ _0\"></span>april 2022 naar onder meer de <span class=\"_ _0\"></span>Vennootschap en <span class=\"_ _1c\"></span>vennootschappen <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>Akiolis <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>gestuurd. <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>roup <span class=\"_ _1c\"></span>nv <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>vennootschappen v<span class=\"_ _0\"></span>an Akiolis <span class=\"_ _32\"></span>wordt <span class=\"_ _25\"></span>verweten <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>inbreuk <span class=\"_ _32\"></span>te <span class=\"_ _32\"></span>hebben <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _32\"></span>gepleegd <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>Franse <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>ededingswetge<span class=\"_ _2\"></span>ving <span class=\"_ _25\"></span>in verband <span class=\"_ _1c\"></span>met <span class=\"_ _25\"></span>een <span class=\"_ _50\"></span>reorganisatie<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>zijn <span class=\"_ _25\"></span>activiteiten <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>2015. <span class=\"_ _50\"></span>Tessenderlo <span class=\"_ _50\"></span>Group <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>Akiolis <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erlenen<span class=\"_ _2\"></span> hun <span class=\"_ _2\"></span>medewerking <span class=\"_ _2\"></span>aan h<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>onderzoek en <span class=\"_ _26\"></span>hebben sam<span class=\"_ _2\"></span>en me<span class=\"_ _2\"></span>t hun <span class=\"_ _26\"></span>advocaten hun <span class=\"_ _26\"></span>verdediging hiero<span class=\"_ _2\"></span>ver voorbereid. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>financi\u00eble <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>zaak, <span class=\"_ _0\"></span>indien <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>er <span class=\"_ _1c\"></span>zou <span class=\"_ _1c\"></span>zijn, <span class=\"_ _1c\"></span>kan <span class=\"_ _0\"></span>momenteel, <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>basis <span class=\"_ _0\"></span>van de informatie in de <span class=\"_ _2\"></span>kennisgeving<span class=\"_ _2\"></span>, niet betrouwbaar<span class=\"_ _2\"></span> ingeschat worden. Het beho<span class=\"_ _2\"></span>ort <span class=\"_ _2\"></span>tot he<span class=\"_ _2\"></span>t beleid <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>groep <span class=\"_ _2\"></span>om <span class=\"_ _2\"></span>milieuvoorzienin<span class=\"_ _2\"></span>gen aan<span class=\"_ _2\"></span> te <span class=\"_ _2\"></span>leggen <span class=\"_ _26\"></span>wanneer d<span class=\"_ _2\"></span>e gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>een bestaande verplichting<span class=\"_ _2\"></span> heeft (in rechte afdwing<span class=\"_ _2\"></span>baar of feitelijk) als gevolg van <span class=\"_ _2\"></span>een gebeurtenis in het verleden, wanneer <span class=\"_ _0\"></span>het waarschijnlijk is <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>afwikkeling van <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>verplichtin<span class=\"_ _2\"></span>gen ee<span class=\"_ _0\"></span>n uitstroom van <span class=\"_ _0\"></span>middelen <span class=\"_ _0\"></span>noodzakelijk zal <span class=\"_ _0\"></span>zijn <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>wanneer <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>betrouwbar<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>schatting <span class=\"_ _0\"></span>gemaakt <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>worden <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an de omvang van d<span class=\"_ _2\"></span>eze verplichting<span class=\"_ _2\"></span>en.  Deze <span class=\"_ _2\"></span>voorzieningen <span class=\"_ _26\"></span>worden <span class=\"_ _2\"></span>regelmatig <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pnieuw <span class=\"_ _26\"></span>beoordeeld <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>indien <span class=\"_ _2\"></span>nodig <span class=\"_ _26\"></span>aangepast n<span class=\"_ _2\"></span>aarmate <span class=\"_ _2\"></span>het<span class=\"_ _2\"></span> onderzoek <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>werkzaamheden <span class=\"_ _2a\"> </span>vorderen <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>additionele <span class=\"_ _2a\"> </span>informatie <span class=\"_ _2a\"> </span>beschikbaar <span class=\"_ _2a\"> </span>komt. Milieuverplichting<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>kunnen <span class=\"_ _2\"></span>belangrijke <span class=\"_ _26\"></span>wijzigingen <span class=\"_ _26\"></span>ondergaan <span class=\"_ _26\"></span>als <span class=\"_ _2\"></span>gevolg <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>nie<span class=\"_ _2\"></span>uwe <span class=\"_ _2\"></span>informatie<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ver de <span class=\"_ _33\"> </span>aard <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>omvang <span class=\"_ _33\"> </span>van <span class=\"_ _4f\"> </span>de <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>erontreiniging<span class=\"_ _2\"></span>en, <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>verandering <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>wetgeving<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>of <span class=\"_ _33\"> </span>andere soortgelijke factor<span class=\"_ _2\"></span>en. Zoals <span class=\"_ _38\"> </span>vermeld <span class=\"_ _38\"> </span>in <span class=\"_ _38\"> </span>toelichting <span class=\"_ _38\"> </span>24 <span class=\"_ _38\"> </span>- <span class=\"_ _28\"> </span>Voorziening<span class=\"_ _26\"></span>en, <span class=\"_ _28\"> </span>bedragen <span class=\"_ _38\"> </span>de <span class=\"_ _51\"> </span>m<span class=\"_ _0\"></span>ilieuvoorzienin<span class=\"_ _2\"></span>gen, <span class=\"_ _38\"> </span>in overeenstem<span class=\"_ _2\"></span>ming met d<span class=\"_ _26\"></span>e waarderingsgrondslagen<span class=\"_ _2\"></span> zoals <span class=\"_ _2\"></span>hierboven <span class=\"_ _2\"></span>vermeld, 97,<span class=\"_ _2\"></span>8 miljoen <span class=\"_ _2\"></span>EUR per<span class=\"_ _2\"></span> 31<span class=\"_ _2\"></span> december 2023<span class=\"_ _2\"></span> (31 decemb<span class=\"_ _2\"></span>er 2022: 96,7 milj<span class=\"_ _2\"></span>oen EUR).  Hoewel <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>niet <span class=\"_ _1c\"></span>mogelijk <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>afwikkeling <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>huidige <span class=\"_ _0\"></span>milieurisico\u2019s <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>oorspellen, <span class=\"_ _0\"></span>kan <span class=\"_ _1c\"></span>het niet <span class=\"_ _32\"></span>uitgesloten <span class=\"_ _25\"></span>worden <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>er <span class=\"_ _32\"></span>in <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>toekomst <span class=\"_ _25\"></span>een <span class=\"_ _32\"></span>nood <span class=\"_ _32\"></span>zal <span class=\"_ _25\"></span>ontstaan <span class=\"_ _32\"></span>voor <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aanleg <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>nieuwe<span class=\"_ _2\"></span> milieuvoorziening<span class=\"_ _2\"></span>en. <span class=\"_ _50\"></span>Deze <span class=\"_ _50\"></span>zullen, <span class=\"_ _50\"></span>naar <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>oo<span class=\"_ _0\"></span>rdeel <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>anagement, <span class=\"_ _1c\"></span>gebaseerd <span class=\"_ _1c\"></span>op <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>huidige beschikbare informatie en rekening <span class=\"_ _0\"></span>houdend met de huidige financi\u00eble <span class=\"_ _0\"></span>structuur van de <span class=\"_ _0\"></span>groep, geen significante invloed <span class=\"_ _0\"></span>hebben op <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>geconsolideerde balans. Het <span class=\"_ _0\"></span>kan <span class=\"_ _0\"></span>evenwel niet <span class=\"_ _0\"></span>uitgesloten worden dat <span class=\"_ _0\"></span>dergelijke <span class=\"_ _0\"></span>provisies <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>materi\u00eble <span class=\"_ _0\"></span>invloed <span class=\"_ _0\"></span>kunnen hebben <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>winst<span class=\"_ _0\"></span>-<span class=\"ls3\">en</span>-verliesre<span class=\"_ _2\"></span>kening <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>een bepaalde verslagperi<span class=\"_ _2\"></span>ode. Acquisities, <span class=\"_ _27\"> </span>investeringen<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>en <span class=\"_ _34\"> </span>joint <span class=\"_ _27\"> </span>venture <span class=\"_ _27\"> </span>overeenkomsten, <span class=\"_ _20\"> </span>alsook <span class=\"_ _34\"> </span>desin<span class=\"_ _2\"></span>vesteringen <span class=\"_ _27\"> </span>kunnen gebruikelijke <span class=\"_ _32\"></span>voorzieningen<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>bevatten <span class=\"_ _31\"> </span>welke <span class=\"_ _32\"></span>kunnen <span class=\"_ _32\"></span>leiden <span class=\"_ _31\"> </span>tot <span class=\"_ _31\"> </span>prijsaanpassingen. <span class=\"_ _32\"></span>Bovendien <span class=\"_ _32\"></span>werd voor <span class=\"_ _38\"> </span>desinvestering<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>voldoende <span class=\"_ _38\"> </span>rekening <span class=\"_ _38\"> </span>geh<span class=\"_ _2\"></span>ouden <span class=\"_ _38\"> </span>met <span class=\"_ _38\"> </span>voorziening<span class=\"_ _2\"></span>en <span class=\"_ _38\"> </span>voo<span class=\"_ _0\"></span>r <span class=\"_ _38\"> </span>mogelijke schadeloosstelling<span class=\"_ _2\"></span>en betaalbaar aan<span class=\"_ _26\"></span> de overnemer, ind<span class=\"_ _2\"></span>ien nodig, met<span class=\"_ _2\"></span> inbegrip va<span class=\"_ _2\"></span>n aangelegenhed<span class=\"_ _2\"></span>en op <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>gebied <span class=\"_ _31\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _31\"> </span>gezondheid, <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>ilieu, <span class=\"_ _31\"> </span>belastingen, <span class=\"_ _31\"> </span>productaansprakelijkheid, <span class=\"_ _31\"> </span>herstructureringen,<span class=\"_ _2\"></span> concurrentie, <span class=\"_ _32\"></span>pensioenen <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>vergoedingen <span class=\"_ _32\"></span>in <span class=\"_ _1e\"> </span>aandelen. <span class=\"_ _32\"></span>Op <span class=\"_ _1e\"> </span>basis <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>momenteel <span class=\"_ _32\"></span>beschikbare gegevens, wordt d<span class=\"_ _2\"></span>e kans op een signifi<span class=\"_ _2\"></span>cante uitstroo<span class=\"_ _2\"></span>m van geldmiddelen als<span class=\"_ _2\"></span> gering<span class=\"_ _2\"></span> beschouwd.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "29.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Verbonden part<span class=\"_ _2\"></span>ijen </span></span>Verbonden <span class=\"_ _1f\"> </span>partijen <span class=\"_ _20\"> </span>voor <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>groep <span class=\"_ _20\"> </span>zijn <span class=\"_ _20\"> </span>haar <span class=\"_ _20\"> </span>dochteronderneming<span class=\"_ _2\"></span>en, <span class=\"_ _20\"> </span>joint <span class=\"_ _1f\"> </span>ventures <span class=\"_ _20\"> </span>en <span class=\"_ _20\"> </span>haar controlerende <span class=\"_ _0\"></span>aandeelhouder <span class=\"_ _0\"></span>(Oostiep <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>bv, <span class=\"_ _1c\"></span>gecontroleerd <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>heer <span class=\"_ _1c\"></span>Luc <span class=\"_ _1c\"></span>Tack, <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>Manuco International <span class=\"_ _31\"></span>nv, <span class=\"_ _31\"> </span>gecontroleerd <span class=\"_ _31\"> </span>door <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>heer <span class=\"_ _31\"> </span>Patrick <span class=\"_ _31\"> </span>Steverlynck), <span class=\"_ _31\"> </span>bestuurders <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>haar <span class=\"_ _31\"> </span>Executive Committee. <span class=\"_ _2a\"> </span>Het <span class=\"_ _2a\"> </span>Belgische <span class=\"_ _2a\"> </span>pensioenfonds <span class=\"_ _2a\"> </span>\u201cOFP <span class=\"_ _2a\"> </span>Pensioenfonds\u201d, <span class=\"_ _2a\"> </span>dat <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>verplichtingen <span class=\"_ _2a\"> </span>na uitdiensttreding van de <span class=\"_ _0\"></span>werknemers van <span class=\"_ _0\"></span>Tessenderlo Group nv <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Tessenderlo Chemie International nv dekt, is ook een <span class=\"_ _2\"></span>verbonden partij. In <span class=\"_ _27\"> </span>overeenstemming <span class=\"_ _27\"> </span>met <span class=\"_ _34\"> </span>artikel <span class=\"_ _27\"> </span>7:53 <span class=\"_ _34\"> </span>van <span class=\"_ _27\"> </span>het <span class=\"_ _34\"> </span>Belgisch <span class=\"_ _27\"> </span>Wetboek <span class=\"_ _27\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _27\"> </span>Vennootschappen <span class=\"_ _27\"> </span>en Verenigingen, <span class=\"_ _32\"></span>heeft <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>buitengew<span class=\"_ _2\"></span>one <span class=\"_ _31\"> </span>algemene <span class=\"_ _32\"></span>vergadering <span class=\"_ _32\"></span>van <span class=\"_ _1e\"> </span>aandeelhoud<span class=\"_ _26\"></span>ers <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _31\"> </span>10 <span class=\"_ _31\"> </span>juli <span class=\"_ _31\"></span>2019 besloten om <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>loyaliteits<span class=\"_ _2\"></span>stemrecht in <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>voeren voor ieder <span class=\"_ _0\"></span>volgestort aandeel <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>ten <span class=\"_ _0\"></span>minste twee jaar <span class=\"_ _33\"> </span>ononderbroken <span class=\"_ _33\"> </span>op <span class=\"_ _1d\"> </span>naam <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>dezelfde <span class=\"_ _1d\"> </span>aandeelh<span class=\"_ _2\"></span>ouder <span class=\"_ _1d\"> </span>is <span class=\"_ _33\"> </span>ingeschreven <span class=\"_ _33\"> </span>in <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>register <span class=\"_ _33\"> </span>van aandelen. Het <span class=\"_ _1c\"></span>totaal <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>stemrechten <span class=\"_ _0\"></span>bedraagt <span class=\"_ _1c\"></span>109.147.812 <span class=\"_ _0\"></span>per <span class=\"_ _1c\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _1c\"></span>december <span class=\"_ _1c\"></span>2023. <span class=\"_ _0\"></span>Van <span class=\"_ _1c\"></span>deze <span class=\"_ _1c\"></span>109.147.812 stemrechten <span class=\"_ _25\"></span>(a) <span class=\"_ _31\"> </span>is <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>uitoefening <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>97.500 <span class=\"_ _32\"></span>stemrechten <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erbonden <span class=\"_ _32\"></span>aan <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>eigen <span class=\"_ _32\"></span>aandelen <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1b\"> </span>nv <span class=\"_ _1e\"> </span>opgeschort <span class=\"_ _31\"> </span>overeenkomstig <span class=\"_ _31\"> </span>artikel <span class=\"_ _1e\"> </span>7:217, <span class=\"_ _1e\"> </span>\u00a71, <span class=\"_ _1e\"> </span>twe<span class=\"_ _0\"></span>ede <span class=\"_ _1e\"> </span>lid <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het <span class=\"_ _1e\"> </span>Belgisch Wetboek <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>Vennootschappen <span class=\"_ _33\"> </span>en <span class=\"_ _29\"> </span>Verenigingen, <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>(b) <span class=\"_ _29\"> </span>is <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>uit<span class=\"_ _2\"></span>oefening <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>43.5<span class=\"_ _2\"></span>67.589 stemrechten <span class=\"_ _29\"> </span>verbonden <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>de <span class=\"_ _29\"> </span>aandelen <span class=\"_ _1f\"> </span>die <span class=\"_ _29\"> </span>door <span class=\"_ _1f\"> </span>Picanol <span class=\"_ _29\"> </span>nv <span class=\"_ _1f\"> </span>worden <span class=\"_ _1f\"> </span>gehouden<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>opgeschort overeenkomstig<span class=\"_ _2\"></span> artikel 7:224 van he<span class=\"_ _2\"></span>t Belgisch Wetbo<span class=\"_ _2\"></span>ek van Vennootschappen en Verenig<span class=\"_ _2\"></span>ingen. Op <span class=\"_ _26\"></span>31 <span class=\"_ _2\"></span>december <span class=\"_ _56\"></span>2023, <span class=\"_ _26\"></span>bezat <span class=\"_ _26\"></span>Oostiep <span class=\"_ _26\"></span>Group <span class=\"_ _2\"></span>bv <span class=\"_ _56\"></span>37.439.220 <span class=\"_ _26\"></span>stemrechten <span class=\"_ _26\"></span>(34,30 <span class=\"_ _26\"></span>% <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>totale <span class=\"_ _26\"></span>aantal stemrechten), terwijl <span class=\"_ _2\"></span>Manuco Intern<span class=\"_ _2\"></span>ational nv en de h<span class=\"_ _2\"></span>eer Patrick Steverl<span class=\"_ _2\"></span>ynck 5.690.283 stemr<span class=\"_ _2\"></span>echten bezaten (5,21% van h<span class=\"_ _2\"></span>et totale aantal ste<span class=\"_ _2\"></span>mrechten). De <span class=\"_ _26\"></span>groep <span class=\"_ _2\"></span>kocht <span class=\"_ _56\"></span>en <span class=\"_ _2\"></span>verkocht <span class=\"_ _26\"></span>goederen <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>diensten <span class=\"_ _26\"></span>aan <span class=\"_ _26\"></span>verbonden <span class=\"_ _26\"></span>partijen <span class=\"_ _26\"></span>waarin <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>groep <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>belang van <span class=\"_ _20\"> </span>50% <span class=\"_ _27\"> </span>aanhoudt <span class=\"_ _20\"> </span>(beleg<span class=\"_ _2\"></span>gingen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>joint <span class=\"_ _20\"> </span>ventures). <span class=\"_ _20\"> </span>Dergelijke <span class=\"_ _20\"> </span>transacties <span class=\"_ _20\"> </span>zijn <span class=\"_ _27\"> </span>gebaseerd<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>op voorwaarden vergelij<span class=\"_ _2\"></span>kbaar met transac<span class=\"_ _2\"></span>ties met derd<span class=\"_ _2\"></span>e partijen. Op 31 december 2023 heeft de <span class=\"_ _0\"></span>groep een uitstaande schuld van 7,7 miljoen EUR, met betrekking tot ingehouden <span class=\"_ _25\"></span>roerende <span class=\"_ _50\"></span>voorheffing <span class=\"_ _25\"></span>op <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>2022 <span class=\"_ _25\"></span>dividend<span class=\"_ _2\"></span>, <span class=\"_ _25\"></span>aan <span class=\"_ _32\"></span>Oostiep <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>bv. <span class=\"_ _25\"></span>Deze <span class=\"_ _25\"></span>schuld <span class=\"_ _25\"></span>werd vereffend in januari <span class=\"_ _2\"></span>2024 (toelichting <span class=\"_ _2\"></span>25 - Handels- en <span class=\"_ _2\"></span>overige schulden). <span class=\"_ _2\"></span> Premies voor een bedrag<span class=\"_ _2\"></span> van 2,0 milj<span class=\"_ _2\"></span>oen EUR werden betaald aan het Belg<span class=\"_ _2\"></span>ische pensioenfonds \u201cOF<span class=\"_ _2\"></span>P Pensioenfonds\u201d <span class=\"_ _1e\"> </span>(2022: <span class=\"_ _1e\"> </span>1,8 <span class=\"_ _1e\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR). <span class=\"_ _1b\"> </span>Een <span class=\"_ _1e\"> </span>bedrag <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>7,3 <span class=\"_ _1b\"> </span>miljoen <span class=\"_ _1e\"> </span>EUR <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de  <span class=\"ff2\">verplichtingen </span>gerelateerd aan pensi<span class=\"_ _2\"></span>oenplannen per 31<span class=\"_ _2\"></span> december 20<span class=\"_ _2\"></span>23 betreft het \u201cOFP Pensio<span class=\"_ _2\"></span>enfonds\u201d (2022: 7,<span class=\"_ _2\"></span>8 miljoen EUR).<span class=\"_ _2\"></span> Haspeslagh/Findar BVBA,<span class=\"_ _2\"></span> vertegenwoordigd door de heer Stefaan Haspeslagh ontvangt hierv<span class=\"_ _2\"></span>oor een opzegvergoeding <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>1,6 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1d\"> </span>exclusief <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>variab<span class=\"_ _2\"></span>ele <span class=\"_ _29\"> </span>kortetermijn<span class=\"_ _2\"></span>vergoeding <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>lange termijnvergoeding<span class=\"_ _2\"></span> van 2023.  Het Executive Co<span class=\"_ _2\"></span>mit\u00e9 in 2023 bestond<span class=\"_ _2\"></span> uit de CEO, de heer Luc Tack<span class=\"_ _2\"></span>, en de COO/CFO, de he<span class=\"_ _2\"></span>er Stefaan<span class=\"_ _2\"></span> Haspeslagh, <span class=\"_ _26\"></span>permanente <span class=\"_ _26\"></span>vertegenwoordiger <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>Findar <span class=\"_ _26\"></span>BVBA, e<span class=\"_ _2\"></span>venals <span class=\"_ _2\"></span>elk <span class=\"_ _26\"></span>ander l<span class=\"_ _2\"></span>id <span class=\"_ _26\"></span>benoemd do<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>de Raad van Bestuur (ni<span class=\"_ _2\"></span>emand op dit moment).<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>leden <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>Uitvoerend <span class=\"_ _26\"></span>Comit\u00e9 <span class=\"_ _26\"></span>geen <span class=\"_ _56\"></span>aandelen <span class=\"_ _26\"></span>ontvangen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _56\"></span>Group nv.  Er vond<span class=\"_ _2\"></span> geen<span class=\"_ _2\"></span> nieuwe <span class=\"_ _2\"></span>uitgifte <span class=\"_ _2\"></span>van warrant<span class=\"_ _2\"></span>en plaats<span class=\"_ _2\"></span> in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>en er <span class=\"_ _26\"></span>werden geen <span class=\"_ _2\"></span>warranten u<span class=\"_ _2\"></span>itgeoefend<span class=\"_ _2\"></span> door leden van het<span class=\"_ _2\"></span> Executive Comit\u00e9<span class=\"_ _2\"></span> gedurende 202<span class=\"_ _2\"></span>3. In <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>vierde <span class=\"_ _0\"></span>kwartaal <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>2023, <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>enkele <span class=\"_ _0\"></span>wijzingen in <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>senior <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>bekend gemaakt <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verdere <span class=\"_ _2\"></span>opvolgingsplan<span class=\"_ _2\"></span>ning <span class=\"_ _2\"></span>binnen <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep. In <span class=\"_ _26\"></span>deze context <span class=\"_ _26\"></span>werd een<span class=\"_ _2\"></span> overeenkomst <span class=\"_ _2\"></span>gesloten <span class=\"_ _26\"></span>met de <span class=\"_ _26\"></span>heer Stefaan <span class=\"_ _26\"></span>Haspeslagh, waarb<span class=\"_ _2\"></span>ij zijn <span class=\"_ _26\"></span>respectievelijke functies <span class=\"_ _26\"></span>als CFO<span class=\"_ _2\"></span> en <span class=\"_ _25\"></span>COO <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>be\u00ebindigd <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _50\"></span>2023. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>heer <span class=\"_ _25\"></span>Haspeslagh <span class=\"_ _50\"></span>blijft <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>als <span class=\"_ _32\"></span>bestuurder<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en voorzitter <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>raad van <span class=\"_ _26\"></span>bestuur en <span class=\"_ _2\"></span>dit tot <span class=\"_ _26\"></span>de volge<span class=\"_ _2\"></span>nde alg<span class=\"_ _2\"></span>emene vergade<span class=\"_ _2\"></span>ring <span class=\"_ _2\"></span>van aan<span class=\"_ _2\"></span>deelhouders. Op 1 januari 2024 trad de heer Miguel de <span class=\"_ _2\"></span>Potter toe tot het Execu<span class=\"_ _2\"></span>tive Committe<span class=\"_ _2\"></span>e als de nieuwe CFO, en <span class=\"_ _0\"></span>mevrouw <span class=\"_ _0\"></span>Sandra <span class=\"_ _0\"></span>Hoeylaerts heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>functie <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Chief <span class=\"_ _0\"></span>Transformation <span class=\"_ _0\"></span>Officer <span class=\"_ _0\"></span>(CTO) o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> op 1 <span class=\"_ _2\"></span>januari <span class=\"_ _2\"></span>2024. Het <span class=\"_ _2\"></span>nieuwe E<span class=\"_ _2\"></span>xecutive C<span class=\"_ _2\"></span>ommittee <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>vanaf 1 <span class=\"_ _26\"></span>januari 2024 <span class=\"_ _2\"></span>uit de heer <span class=\"_ _2\"></span>Luc Tack<span class=\"_ _2\"></span> (CEO), mevrouw Sandra<span class=\"_ _2\"></span> Hoeylaerts (C<span class=\"_ _2\"></span>TO) en de heer Migu<span class=\"_ _2\"></span>el de Potter (CFO).  De <span class=\"_ _1c\"></span>volgende <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>es <span class=\"_ _1c\"></span>met <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erbonden <span class=\"_ _0\"></span>partijen <span class=\"_ _1c\"></span>vonden <span class=\"_ _0\"></span>plaats <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>bedrijven <span class=\"_ _1c\"></span>die <span class=\"_ _0\"></span>eigendom zijn van de heer <span class=\"_ _2\"></span>Luc Tack in 2023: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _2\"></span>Kerley, <span class=\"_ _2\"></span>Inc. ver<span class=\"_ _2\"></span>huurt een <span class=\"_ _2\"></span>kantoorrui<span class=\"_ _2\"></span>mte v<span class=\"_ _2\"></span>an het <span class=\"_ _2\"></span>Phoenix h<span class=\"_ _2\"></span>oofdkantoor (V<span class=\"_ _2\"></span>erenigde </span></span>Staten) aan Talala<span class=\"_ _2\"></span>y Global (Verenigd<span class=\"_ _2\"></span>e Staten). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Kuhlmann <span class=\"_ _0\"></span>Europe <span class=\"_ _0\"></span>heeft <span class=\"_ _1c\"></span>ijzerchloride<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>natronloog verkocht <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>Truck- <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>Tankcleaning <span class=\"_ _0\"></span>Tack </span></span>nv<span class=\"ls0\">. </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _29\"> </span>Group <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>juridische <span class=\"_ _29\"> </span>diensten <span class=\"_ _29\"> </span>verle<span class=\"_ _2\"></span>end <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>Latexco, <span class=\"_ _29\"> </span>terwijl <span class=\"_ _29\"> </span>DYKA <span class=\"_ _29\"> </span>Group </span></span>(segment Industrial Soluti<span class=\"_ _2\"></span>ons) Latexco verving in hu<span class=\"_ _2\"></span>n samenwerking me<span class=\"_ _2\"></span>t het Soudal-Quickstep team tijdens de T<span class=\"_ _2\"></span>our de France v<span class=\"_ _2\"></span>an 2023. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Picanol <span class=\"_ _26\"></span>nv <span class=\"_ _2\"></span>voerde <span class=\"_ _26\"></span>commerci\u00eble <span class=\"_ _26\"></span>transacties <span class=\"_ _2\"></span>uit <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>betrekking <span class=\"_ _26\"></span>tot d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>verkoop <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>wisselstukken </span></span>van weefmachines.<span class=\"_ _2\"></span> Deze <span class=\"_ _0\"></span>transacties worden <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet-significant <span class=\"_ _0\"></span>beschouwd en <span class=\"_ _1c\"></span>werden afgesloten <span class=\"_ _0\"></span>tegen m<span class=\"_ _0\"></span>arktconfor<span class=\"_ _2\"></span>me voorwaarden en werd<span class=\"_ _26\"></span>en goedgekeurd door de raad <span class=\"_ _2\"></span>van bestuur. Enkele <span class=\"_ _1b\"> </span>familieleden<span class=\"_ _2\"></span>  van<span class=\"_ _2\"></span>  d<span class=\"_ _2\"></span>e  he<span class=\"_ _2\"></span>er <span class=\"_ _1b\"> </span>Luc <span class=\"_ _1b\"> </span>Tack  w<span class=\"_ _2\"></span>orden <span class=\"_ _1e\"> </span>tewerkgesteld  d<span class=\"_ _2\"></span>oor <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>groep <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"> </span>hebben <span class=\"_ _1e\"> </span>een adviserende <span class=\"_ _32\"></span>rol <span class=\"_ _32\"></span>binnen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep. <span class=\"_ _32\"></span>Deze <span class=\"_ _32\"></span>overeenko<span class=\"_ _2\"></span>msten <span class=\"_ _32\"></span>werden <span class=\"_ _25\"></span>afgesloten <span class=\"_ _32\"></span>tegen <span class=\"_ _32\"></span>marktconf<span class=\"_ _2\"></span>orme voorwaarden <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>goedgekeurd <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>raad <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>bestuur. <span class=\"_ _26\"></span>Mevrouw <span class=\"_ _56\"></span>Laurie <span class=\"_ _26\"></span>Tack <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>benoemd als niet-uitvoerend bes<span class=\"_ _2\"></span>tuurder op de alg<span class=\"_ _2\"></span>emene vergad<span class=\"_ _2\"></span>ering van aandeelh<span class=\"_ _2\"></span>ouders op 9 mei <span class=\"_ _2\"></span>2023. Er <span class=\"_ _1e\"> </span>werden <span class=\"_ _1b\"> </span>geen <span class=\"_ _1e\"> </span>andere <span class=\"_ _1e\"> </span>transacties <span class=\"_ _1e\"> </span>gedaan <span class=\"_ _1e\"> </span>met  d<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>leden <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1b\"> </span>Executive<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>Comm<span class=\"_ _0\"></span>ittee <span class=\"_ _1e\"> </span>behalve diegene hierbov<span class=\"_ _2\"></span>en vermeld<span class=\"ls1b\">.<span class=\"_ _6d\"> </span></span>Transacties met de <span class=\"_ _2\"></span>leden van<span class=\"_ _2\"></span> de raad van bestuur: Leden<span class=\"fc8\"> </span>Bezoldigingen in EUR 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Management Depr<span class=\"_ _2\"></span>ez bv, vertegenwo<span class=\"_ _2\"></span>ordigd door h<span class=\"_ _2\"></span>aar permanente v<span class=\"_ _2\"></span>ertegenwoor<span class=\"_ _2\"></span>diger mevr. Veerle D<span class=\"_ _2\"></span>eprez (onafhankelijk<span class=\"_ _2\"></span>e niet-<span class=\"_ _6d\"> </span>uitvoerend<span class=\"_ _2\"></span> bestuurder). Li<span class=\"_ _2\"></span>d van de raad van bestuu<span class=\"_ _2\"></span>r vanaf 6 juni 2017. Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  23.000  Totale bezoldigin<span class=\"_ _2\"></span>g 56.000 <span class=\"ls0\"> </span>50.500 <span class=\"ls0\"> </span>ANBA bvba, ver<span class=\"_ _2\"></span>tegenwoordigd do<span class=\"_ _2\"></span>or haar permanent<span class=\"_ _2\"></span>e vertegenwoor<span class=\"_ _2\"></span>diger mevr. Anne-Marie<span class=\"_ _2\"></span> Baeyaert<span class=\"_ _2\"></span> (onafhank<span class=\"_ _2\"></span>elijke niet-uitvoer<span class=\"_ _2\"></span>end bestuurde<span class=\"_ _2\"></span>r). Lid van de raad van<span class=\"_ _2\"></span> bestuur v<span class=\"_ _2\"></span>anaf 6 juni 2017. Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Aanvullende<span class=\"_ _2\"></span> vaste vergoedi<span class=\"_ _2\"></span>ng voor voorzitt<span class=\"_ _2\"></span>er auditcomit\u00e9 5.000  3.000  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  23.000  Totale bezoldigin<span class=\"_ _2\"></span>g 61.000 <span class=\"ls0\"> </span>53.500 <span class=\"ls0\"> </span>Stefaan Haspesl<span class=\"_ _2\"></span>agh (uitvoere<span class=\"_ _2\"></span>nd bestuurde<span class=\"_ _2\"></span>r) Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Aanvullende<span class=\"_ _2\"></span> vaste vergoedi<span class=\"_ _2\"></span>ng voor voorzitt<span class=\"_ _2\"></span>er raad van best<span class=\"_ _2\"></span>uur<span class=\"_ _0\"></span> 132.500  72.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  15.000  Totale bezoldigin<span class=\"_ _2\"></span>g 188.500 <span class=\"ls0\"> </span>115.000 <span class=\"ls0\"> </span>Luc Tack (ui<span class=\"_ _2\"></span>tvoerend bestuur<span class=\"_ _2\"></span>der) Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  15.000  Totale bezoldigin<span class=\"_ _2\"></span>g 56.000 <span class=\"ls0\"> </span>42.500 <span class=\"ls0\"> </span>Karel Vinc<span class=\"_ _2\"></span>k (niet-uitvoere<span class=\"_ _2\"></span>nd bestuurde<span class=\"_ _2\"></span>r) Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  15.500  Totale bezoldigin<span class=\"_ _2\"></span>g 56.000 <span class=\"ls0\"> </span>43.000 <span class=\"ls0\"> </span>Wouter De G<span class=\"_ _2\"></span>eest (onafhankel<span class=\"_ _2\"></span>ijke niet-<span class=\"_ _6d\"> </span>uitvoerend<span class=\"_ _2\"></span> bestuurder van<span class=\"_ _2\"></span>af 11 mei 2021)<span class=\"ls0\"> </span>Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 45.000  27.500  Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 11.000  22.000  Totale bezoldigin<span class=\"_ _2\"></span>g 56.000 <span class=\"ls0\"> </span>49.500 <span class=\"ls0\"> </span>Laurie Tack<span class=\"_ _2\"></span> (niet-uitvoerend<span class=\"_ _2\"></span> bestuurde<span class=\"_ _2\"></span>r) Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 28.911  - Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 8.000  - Totale bezoldigin<span class=\"_ _2\"></span>g 36.911 <span class=\"ls0\"> </span>0 <span class=\"ls0\"> </span>Pasma nv, vertegenwo<span class=\"_ _2\"></span>ordigd door<span class=\"_ _2\"></span> haar permanente v<span class=\"_ _2\"></span>ertegenwoor<span class=\"_ _2\"></span>diger mr. Patrick St<span class=\"_ _2\"></span>everlynck (niet-uitv<span class=\"_ _2\"></span>oerend bestuurde<span class=\"_ _2\"></span>r). Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 28.911  - Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 8.000  - Totale bezoldigin<span class=\"_ _2\"></span>g 36.911 <span class=\"ls0\"> </span>0 <span class=\"ls0\"> </span>Ann Vereeck<span class=\"_ _2\"></span>e bv, vertegenwoo<span class=\"_ _2\"></span>rdigd door haar <span class=\"_ _2\"></span>permanente vertegenwo<span class=\"_ _2\"></span>ordiger mevr. Ann <span class=\"_ _2\"></span>Vereecke (onafhank<span class=\"_ _2\"></span>elijke niet-uitvoer<span class=\"_ _2\"></span>end bestuurde<span class=\"_ _2\"></span>r) Lid van de raad v<span class=\"_ _2\"></span>an bestuur vanaf 9 mei 2023.<span class=\"_ _2\"></span> Jaarlijk<span class=\"_ _2\"></span>se vaste vergoeding 28.911  - Variabele<span class=\"_ _2\"></span> vergoeding per hal<span class=\"_ _2\"></span>ve dag 8.000  - Totale bezoldigin<span class=\"_ _2\"></span>g 36.911 <span class=\"ls0\"> </span>0 <span class=\"ls0\"> </span>Totaal 584.233 <span class=\"ls0\"> </span>354.000 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "Transacties met joint ventures<span class=\"_ _6d\"> </span>35<span class=\"_ _6d\"> </span>: (Miljoen EUR) toelichting 2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Transactie<span class=\"_ _2\"></span>s met joint ventures <span class=\"_ _2\"></span>- Verkopen<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>Transactie<span class=\"_ _2\"></span>s met joint ventures <span class=\"_ _2\"></span>- Aankopen -49,2 -74,9 Vaste act<span class=\"_ _2\"></span>iva 5,7 8,2 Vlottend<span class=\"_ _2\"></span>e activa 16<span class=\"ls0\">  </span>0,4 0,7 Schulden op <span class=\"_ _2\"></span>ten hoogste \u00e9\u00e9<span class=\"_ _2\"></span>n jaar 25<span class=\"ls0\"> </span>3,2 3,5 De daling van de<span class=\"_ _2\"></span> aankopen met j<span class=\"_ _2\"></span>oint-ventures (49,2 <span class=\"_ _2\"></span>miljoen EUR in <span class=\"_ _2\"></span>2023 tegenov<span class=\"_ _2\"></span>er 74,9 miljoen EUR in 2022) kan ver<span class=\"_ _2\"></span>klaard worden doo<span class=\"_ _2\"></span>r een daling van de<span class=\"_ _2\"></span> aankoopprijzen.  Tessenderlo <span class=\"_ _26\"></span>Kerley, In<span class=\"_ _2\"></span>c. he<span class=\"_ _2\"></span>eft e<span class=\"_ _2\"></span>en lenin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>van 1<span class=\"_ _2\"></span>1,0 <span class=\"_ _2\"></span>miljoen <span class=\"_ _2\"></span>USD <span class=\"_ _2\"></span>toegekend <span class=\"_ _26\"></span>aan de <span class=\"_ _26\"></span>joint venture<span class=\"_ _2\"></span> Jup<span class=\"_ _2\"></span>iter Sulphur <span class=\"_ _1e\"> </span>LLC,  die <span class=\"_ _1e\"> </span>volledig <span class=\"_ _1e\"> </span>we<span class=\"_ _0\"></span>rd <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1e\"> </span>over  d<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>perio<span class=\"_ _0\"></span>de <span class=\"_ _1b\"> </span>2017 <span class=\"_ _1e\"> </span>en  201<span class=\"_ _2\"></span>8  e<span class=\"_ _2\"></span>n <span class=\"_ _1e\"> </span>waarv<span class=\"_ _0\"></span>an <span class=\"_ _1b\"> </span>het <span class=\"_ _1b\"> </span>nog<span class=\"_ _2\"></span> openstaand <span class=\"_ _50\"></span>saldo <span class=\"_ _25\"></span>6,3 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>USD <span class=\"_ _25\"></span>(5,7 <span class=\"_ _25\"></span>miljoen <span class=\"_ _25\"></span>EUR) <span class=\"_ _50\"></span>bedraagt. <span class=\"_ _32\"></span>Jupiter <span class=\"_ _50\"></span>Sulphur <span class=\"_ _25\"></span>LLC <span class=\"_ _32\"></span>heeft <span class=\"_ _50\"></span>hetzelfde bedrag <span class=\"_ _0\"></span>ontleend v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>andere <span class=\"_ _0\"></span>joint <span class=\"_ _0\"></span>venture <span class=\"_ _0\"></span>partner. <span class=\"_ _0\"></span>De <span class=\"_ _1c\"></span>langlopend<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>lening <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>rentedragend (3,0%) met <span class=\"_ _1e\"> </span>als <span class=\"_ _31\"> </span>vervaldatum <span class=\"_ _31\"> </span>ten <span class=\"_ _1e\"> </span>laatste <span class=\"_ _31\"> </span>december <span class=\"_ _31\"> </span>2026, <span class=\"_ _31\"> </span>waarbij <span class=\"_ _31\"> </span>rekening <span class=\"_ _31\"> </span>gehouden <span class=\"_ _31\"> </span>zal <span class=\"_ _1e\"> </span>worden <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>de behoefte aan geldmiddel<span class=\"_ _2\"></span>en van Jupit<span class=\"ff3\">er Sulphur LLC. De toegekende<span class=\"_ _2\"></span> lening is opgenomen in \u201cOverige<span class=\"_ _2\"></span> </span>beleggingen\u201d in de<span class=\"_ _2\"></span> geconsolideerde<span class=\"_ _2\"></span> balans van de gr<span class=\"_ _2\"></span>oep. De interestopbreng<span class=\"_ _2\"></span>sten hiervan<span class=\"_ _2\"></span> worden als niet significant be<span class=\"_ _2\"></span>schouwd en werd<span class=\"_ _2\"></span>en niet ge\u00ebliminee<span class=\"_ _2\"></span>rd. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Transacties met de <span class=\"_ _2\"></span>leden van<span class=\"_ _2\"></span> het Executive Committ<span class=\"_ _2\"></span>ee: (Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>2022<span class=\"ls0\"> </span>Kortete<span class=\"_ _2\"></span>rmijnpersoneelsb<span class=\"_ _2\"></span>eloningen 2,2 3,4 Langetermijnpe<span class=\"_ _2\"></span>rsoneelsb<span class=\"_ _2\"></span>eloningen 0,8 0,5 Vergoedingen na<span class=\"_ _2\"></span> uitdienstt<span class=\"_ _2\"></span>reding 0,1 0,1 Be\u00ebindi<span class=\"_ _2\"></span>gingsvergoedingen 1,6 - Totaal 4,7 4,0 Kortetermijnper<span class=\"_ _2\"></span>soneelsbeloning<span class=\"_ _2\"></span>en <span class=\"_ _1d\"> </span>omvatten <span class=\"_ _1d\"> </span>salarissen <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>toe <span class=\"_ _1d\"> </span>te <span class=\"_ _1d\"> </span>rekenen <span class=\"_ _1d\"> </span>bonussen <span class=\"_ _33\"> </span>over <span class=\"_ _1d\"> </span>2023 (inclusief <span class=\"_ _1d\"> </span>bijdragen<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>aan <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>sociale <span class=\"_ _1d\"> </span>zekerheid), <span class=\"_ _33\"> </span>leasing <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>wagens <span class=\"_ _33\"> </span>en <span class=\"_ _1d\"> </span>andere <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>ergoedingen <span class=\"_ _33\"> </span>of voordelen <span class=\"_ _25\"></span>indien <span class=\"_ _32\"></span>van <span class=\"_ _25\"></span>toepassing. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>kortetermijnper<span class=\"_ _2\"></span>soneelsbeloningen <span class=\"_ _25\"></span>omvatten <span class=\"_ _32\"></span>1,7 <span class=\"_ _25\"></span>miljoen <span class=\"_ _32\"></span>EUR vaste <span class=\"_ _6b\"> </span>en <span class=\"_ _6b\"> </span>0,5 <span class=\"_ _6b\"> </span>miljoen <span class=\"_ _6b\"> </span>EU<span class=\"_ _2\"></span>R <span class=\"_ _6b\"> </span>variabele <span class=\"_ _6b\"> </span>personeelsbel<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ningen. <span class=\"_ _6b\"> </span>De <span class=\"_ _6b\"> </span>variabel<span class=\"_ _2\"></span>e kortetermijnpers<span class=\"_ _2\"></span>oneelsbeloning<span class=\"_ _2\"></span>en <span class=\"_ _1e\"> </span>hebben <span class=\"_ _1b\"> </span>betrekkin<span class=\"_ _2\"></span>g <span class=\"_ _1e\"> </span>op  d<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>prestaties <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>het <span class=\"_ _1e\"> </span>jaar <span class=\"_ _1b\"> </span>2023 <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>zijn betaalbaar binnen 1<span class=\"_ _2\"></span>2 maanden na het <span class=\"_ _2\"></span>einde van het jaar 202<span class=\"_ _2\"></span>3.  De <span class=\"_ _1c\"></span>langetermijnpersoneels<span class=\"_ _2\"></span>beloningen <span class=\"_ _1c\"></span>hebben <span class=\"_ _1c\"></span>betrekking <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>lange <span class=\"_ _1c\"></span>termijnincentiveplannen <span class=\"_ _0\"></span>die <span class=\"_ _50\"></span>van toepassing zijn op de<span class=\"_ _2\"></span> hogere managem<span class=\"_ _2\"></span>entniveaus: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het bedrag opgeno<span class=\"_ _2\"></span>men in 2022 omvat de <span class=\"_ _2\"></span>voorschotbetaling van <span class=\"_ _2\"></span>25% van het str<span class=\"_ _2\"></span>eefbedrag dat<span class=\"_ _2\"></span> </span></span>gerelateerd is <span class=\"_ _2\"></span>aan het <span class=\"_ _2\"></span>lange <span class=\"_ _2\"></span>termijn incenti<span class=\"_ _2\"></span>veplan voor <span class=\"_ _2\"></span>de jaren 2<span class=\"_ _2\"></span>022-2024, uitbe<span class=\"_ _2\"></span>taald in <span class=\"_ _2\"></span>2023.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Het bedrag opgenomen in<span class=\"_ _2\"></span> 2023 omvat de tweede voo<span class=\"_ _2\"></span>rschotbetaling voor de CEO<span class=\"_ _2\"></span> van 25% van </span></span>het  s<span class=\"_ _2\"></span>treefbedrag <span class=\"_ _1e\"> </span>dat  gere<span class=\"_ _2\"></span>lateerd <span class=\"_ _1b\"> </span>is  aan<span class=\"_ _2\"></span>  h<span class=\"_ _2\"></span>et  lan<span class=\"_ _2\"></span>ge <span class=\"_ _1b\"> </span>termijn <span class=\"_ _1e\"> </span>incentiveplan <span class=\"_ _1b\"> </span>2022-2024, <span class=\"_ _1b\"> </span>uit <span class=\"_ _1b\"> </span>te betalen in <span class=\"_ _0\"></span>april 2024. Gezien de <span class=\"_ _0\"></span>COO/CFO het bedrijf <span class=\"_ _0\"></span>verliet in 2023, <span class=\"_ _0\"></span>bevat het<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bed<span class=\"_ _2\"></span>rag <span class=\"_ _0\"></span>in 2023 ook <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>afwikkelin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>openstaande <span class=\"_ _31\"> </span>lange <span class=\"_ _31\"> </span>te<span class=\"_ _0\"></span>rmijnincenti<span class=\"_ _2\"></span>veplannen, <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>uitbetaling <span class=\"_ _1e\"> </span>in 2024.  De <span class=\"_ _1c\"></span>vergoedingen <span class=\"_ _0\"></span>na <span class=\"_ _1c\"></span>uitdiensttredin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>omv<span class=\"_ _0\"></span>atten <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>periodieke <span class=\"_ _0\"></span>pensioenkosten <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>pensioenplan zoals berekend d<span class=\"_ _2\"></span>oor een actuaris. Haspeslagh/Findar BVBA,<span class=\"_ _2\"></span> vertegenwoordigd door de heer Stefaan Haspeslagh ontvangt hierv<span class=\"_ _2\"></span>oor een opzegvergoeding <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>1,6 <span class=\"_ _29\"> </span>miljoen <span class=\"_ _29\"> </span>EUR <span class=\"_ _1d\"> </span>exclusief <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>variab<span class=\"_ _2\"></span>ele <span class=\"_ _29\"> </span>kortetermijn<span class=\"_ _2\"></span>vergoeding <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>lange termijnvergoeding<span class=\"_ _2\"></span> van 2023.  Het Executive Co<span class=\"_ _2\"></span>mit\u00e9 in 2023 bestond<span class=\"_ _2\"></span> uit de CEO, de heer Luc Tack<span class=\"_ _2\"></span>, en de COO/CFO, de he<span class=\"_ _2\"></span>er Stefaan<span class=\"_ _2\"></span> Haspeslagh, <span class=\"_ _26\"></span>permanente <span class=\"_ _26\"></span>vertegenwoordiger <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>Findar <span class=\"_ _26\"></span>BVBA, e<span class=\"_ _2\"></span>venals <span class=\"_ _2\"></span>elk <span class=\"_ _26\"></span>ander l<span class=\"_ _2\"></span>id <span class=\"_ _26\"></span>benoemd do<span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>de Raad van Bestuur (ni<span class=\"_ _2\"></span>emand op dit moment).<span class=\"_ _2\"></span> In <span class=\"_ _26\"></span>2023 <span class=\"_ _26\"></span>hebben <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>leden <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>Uitvoerend <span class=\"_ _26\"></span>Comit\u00e9 <span class=\"_ _26\"></span>geen <span class=\"_ _56\"></span>aandelen <span class=\"_ _26\"></span>ontvangen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>Tessenderlo <span class=\"_ _56\"></span>Group nv.  Er vond<span class=\"_ _2\"></span> geen<span class=\"_ _2\"></span> nieuwe <span class=\"_ _2\"></span>uitgifte <span class=\"_ _2\"></span>van warrant<span class=\"_ _2\"></span>en plaats<span class=\"_ _2\"></span> in <span class=\"_ _2\"></span>2023 <span class=\"_ _2\"></span>en er <span class=\"_ _26\"></span>werden geen <span class=\"_ _2\"></span>warranten u<span class=\"_ _2\"></span>itgeoefend<span class=\"_ _2\"></span> door leden van het<span class=\"_ _2\"></span> Executive Comit\u00e9<span class=\"_ _2\"></span> gedurende 202<span class=\"_ _2\"></span>3. In <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>vierde <span class=\"_ _0\"></span>kwartaal <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>2023, <span class=\"_ _1c\"></span>heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>enkele <span class=\"_ _0\"></span>wijzingen in <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>senior <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>bekend gemaakt <span class=\"_ _2\"></span>als <span class=\"_ _2\"></span>onderdeel <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>verdere <span class=\"_ _2\"></span>opvolgingsplan<span class=\"_ _2\"></span>ning <span class=\"_ _2\"></span>binnen <span class=\"_ _2\"></span>de g<span class=\"_ _2\"></span>roep. In <span class=\"_ _26\"></span>deze context <span class=\"_ _26\"></span>werd een<span class=\"_ _2\"></span> overeenkomst <span class=\"_ _2\"></span>gesloten <span class=\"_ _26\"></span>met de <span class=\"_ _26\"></span>heer Stefaan <span class=\"_ _26\"></span>Haspeslagh, waarb<span class=\"_ _2\"></span>ij zijn <span class=\"_ _26\"></span>respectievelijke functies <span class=\"_ _26\"></span>als CFO<span class=\"_ _2\"></span> en <span class=\"_ _25\"></span>COO <span class=\"_ _25\"></span>werden <span class=\"_ _25\"></span>be\u00ebindigd <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _25\"></span>31 <span class=\"_ _25\"></span>december <span class=\"_ _50\"></span>2023. <span class=\"_ _25\"></span>De <span class=\"_ _32\"></span>heer <span class=\"_ _25\"></span>Haspeslagh <span class=\"_ _50\"></span>blijft <span class=\"_ _25\"></span>aan <span class=\"_ _25\"></span>als <span class=\"_ _32\"></span>bestuurder<span class=\"_ _2\"></span> <span class=\"_ _25\"></span>en voorzitter <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>raad van <span class=\"_ _26\"></span>bestuur en <span class=\"_ _2\"></span>dit tot <span class=\"_ _26\"></span>de volge<span class=\"_ _2\"></span>nde alg<span class=\"_ _2\"></span>emene vergade<span class=\"_ _2\"></span>ring <span class=\"_ _2\"></span>van aan<span class=\"_ _2\"></span>deelhouders. Op 1 januari 2024 trad de heer Miguel de <span class=\"_ _2\"></span>Potter toe tot het Execu<span class=\"_ _2\"></span>tive Committe<span class=\"_ _2\"></span>e als de nieuwe CFO, en <span class=\"_ _0\"></span>mevrouw <span class=\"_ _0\"></span>Sandra <span class=\"_ _0\"></span>Hoeylaerts heeft <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>functie <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Chief <span class=\"_ _0\"></span>Transformation <span class=\"_ _0\"></span>Officer <span class=\"_ _0\"></span>(CTO) o<span class=\"_ _0\"></span>pgenomen<span class=\"_ _2\"></span> op 1 <span class=\"_ _2\"></span>januari <span class=\"_ _2\"></span>2024. Het <span class=\"_ _2\"></span>nieuwe E<span class=\"_ _2\"></span>xecutive C<span class=\"_ _2\"></span>ommittee <span class=\"_ _2\"></span>bestaat <span class=\"_ _2\"></span>vanaf 1 <span class=\"_ _26\"></span>januari 2024 <span class=\"_ _2\"></span>uit de heer <span class=\"_ _2\"></span>Luc Tack<span class=\"_ _2\"></span> (CEO), mevrouw Sandra<span class=\"_ _2\"></span> Hoeylaerts (C<span class=\"_ _2\"></span>TO) en de heer Migu<span class=\"_ _2\"></span>el de Potter (CFO).  De <span class=\"_ _1c\"></span>volgende <span class=\"_ _1c\"></span>transacti<span class=\"_ _2\"></span>es <span class=\"_ _1c\"></span>met <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erbonden <span class=\"_ _0\"></span>partijen <span class=\"_ _1c\"></span>vonden <span class=\"_ _0\"></span>plaats <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>andere <span class=\"_ _1c\"></span>bedrijven <span class=\"_ _1c\"></span>die <span class=\"_ _0\"></span>eigendom zijn van de heer <span class=\"_ _2\"></span>Luc Tack in 2023: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _2\"></span>Kerley, <span class=\"_ _2\"></span>Inc. ver<span class=\"_ _2\"></span>huurt een <span class=\"_ _2\"></span>kantoorrui<span class=\"_ _2\"></span>mte v<span class=\"_ _2\"></span>an het <span class=\"_ _2\"></span>Phoenix h<span class=\"_ _2\"></span>oofdkantoor (V<span class=\"_ _2\"></span>erenigde </span></span>Staten) aan Talala<span class=\"_ _2\"></span>y Global (Verenigd<span class=\"_ _2\"></span>e Staten). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Kuhlmann <span class=\"_ _0\"></span>Europe <span class=\"_ _0\"></span>heeft <span class=\"_ _1c\"></span>ijzerchloride<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>natronloog verkocht <span class=\"_ _1c\"></span>aan <span class=\"_ _0\"></span>Truck- <span class=\"_ _1c\"></span>en <span class=\"_ _0\"></span>Tankcleaning <span class=\"_ _0\"></span>Tack </span></span>nv<span class=\"ls0\">. </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Tessenderlo <span class=\"_ _29\"> </span>Group <span class=\"_ _29\"> </span>heeft <span class=\"_ _29\"> </span>juridische <span class=\"_ _29\"> </span>diensten <span class=\"_ _29\"> </span>verle<span class=\"_ _2\"></span>end <span class=\"_ _29\"> </span>aan <span class=\"_ _1f\"> </span>Latexco, <span class=\"_ _29\"> </span>terwijl <span class=\"_ _29\"> </span>DYKA <span class=\"_ _29\"> </span>Group </span></span>(segment Industrial Soluti<span class=\"_ _2\"></span>ons) Latexco verving in hu<span class=\"_ _2\"></span>n samenwerking me<span class=\"_ _2\"></span>t het Soudal-Quickstep team tijdens de T<span class=\"_ _2\"></span>our de France v<span class=\"_ _2\"></span>an 2023. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Picanol <span class=\"_ _26\"></span>nv <span class=\"_ _2\"></span>voerde <span class=\"_ _26\"></span>commerci\u00eble <span class=\"_ _26\"></span>transacties <span class=\"_ _2\"></span>uit <span class=\"_ _26\"></span>met <span class=\"_ _26\"></span>betrekking <span class=\"_ _26\"></span>tot d<span class=\"_ _2\"></span>e <span class=\"_ _26\"></span>verkoop <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>wisselstukken </span></span>van weefmachines.<span class=\"_ _2\"></span> Deze <span class=\"_ _0\"></span>transacties worden <span class=\"_ _0\"></span>als <span class=\"_ _0\"></span>niet-significant <span class=\"_ _0\"></span>beschouwd en <span class=\"_ _1c\"></span>werden afgesloten <span class=\"_ _0\"></span>tegen m<span class=\"_ _0\"></span>arktconfor<span class=\"_ _2\"></span>me voorwaarden en werd<span class=\"_ _26\"></span>en goedgekeurd door de raad <span class=\"_ _2\"></span>van bestuur. Enkele <span class=\"_ _1b\"> </span>familieleden<span class=\"_ _2\"></span>  van<span class=\"_ _2\"></span>  d<span class=\"_ _2\"></span>e  he<span class=\"_ _2\"></span>er <span class=\"_ _1b\"> </span>Luc <span class=\"_ _1b\"> </span>Tack  w<span class=\"_ _2\"></span>orden <span class=\"_ _1e\"> </span>tewerkgesteld  d<span class=\"_ _2\"></span>oor <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>groep <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"> </span>hebben <span class=\"_ _1e\"> </span>een adviserende <span class=\"_ _32\"></span>rol <span class=\"_ _32\"></span>binnen<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>groep. <span class=\"_ _32\"></span>Deze <span class=\"_ _32\"></span>overeenko<span class=\"_ _2\"></span>msten <span class=\"_ _32\"></span>werden <span class=\"_ _25\"></span>afgesloten <span class=\"_ _32\"></span>tegen <span class=\"_ _32\"></span>marktconf<span class=\"_ _2\"></span>orme voorwaarden <span class=\"_ _56\"></span>en <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>goedgekeurd <span class=\"_ _56\"></span>door <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>raad <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>bestuur. <span class=\"_ _26\"></span>Mevrouw <span class=\"_ _56\"></span>Laurie <span class=\"_ _26\"></span>Tack <span class=\"_ _26\"></span>werd <span class=\"_ _26\"></span>benoemd als niet-uitvoerend bes<span class=\"_ _2\"></span>tuurder op de alg<span class=\"_ _2\"></span>emene vergad<span class=\"_ _2\"></span>ering van aandeelh<span class=\"_ _2\"></span>ouders op 9 mei <span class=\"_ _2\"></span>2023. Er <span class=\"_ _1e\"> </span>werden <span class=\"_ _1b\"> </span>geen <span class=\"_ _1e\"> </span>andere <span class=\"_ _1e\"> </span>transacties <span class=\"_ _1e\"> </span>gedaan <span class=\"_ _1e\"> </span>met  d<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>leden <span class=\"_ _1b\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _1b\"> </span>Executive<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>Comm<span class=\"_ _0\"></span>ittee <span class=\"_ _1e\"> </span>behalve diegene hierbov<span class=\"_ _2\"></span>en vermeld<span class=\"ls1b\">.<span class=\"_ _6d\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "30.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Honoraria v<span class=\"_ _2\"></span>an de Commissaris </span></span>KPMG <span class=\"_ _25\"></span>R\u00e9viseurs <span class=\"_ _50\"></span>d'Entreprises <span class=\"_ _50\"></span>/ <span class=\"_ _25\"></span>Bedrijfsrevisoren <span class=\"_ _50\"></span>BV/SRL, <span class=\"_ _50\"></span>vertegenwoordigd <span class=\"_ _50\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>heer <span class=\"_ _50\"></span>Joachim Hoebeeck, werd<span class=\"_ _2\"></span> herbenoemd tot <span class=\"_ _2\"></span>commissaris door d<span class=\"_ _2\"></span>e aandeelhouders<span class=\"_ _2\"></span>vergadering op 1<span class=\"_ _2\"></span>0 mei 2022.  De door de gr<span class=\"_ _2\"></span>oep aan de commissari<span class=\"_ _2\"></span>s betaalde vergoedin<span class=\"_ _2\"></span>gen bedroegen<span class=\"ff8 fs7 fc7\">:<span class=\"ff2 fs0\"> </span></span>(Miljoen EUR)<span class=\"fc8\"> </span>2023<span class=\"ls0\"> </span>Audit Audit gerelateerde diensten Overige Totaal KPMG (Belgi\u00eb)<span class=\"_ _2\"></span> 0,5 0,1 0,1 0,7 KPMG (buiten <span class=\"_ _2\"></span>Belgi\u00eb) 0,7 0,0 0,0 0,8 Totaal 1,3 0,1 0,1 1,4 (Miljoen EUR)<span class=\"fc8\"> </span>2022<span class=\"ls0\"> </span>Audit Audit gerelateerde diensten Overige Totaal KPMG (Belgi\u00eb)<span class=\"_ _2\"></span> 0,3 0,1 - 0,4 KPMG (buiten <span class=\"_ _2\"></span>Belgi\u00eb) 0,8 - 0,0 0,8 Totaal 1,0 0,1 0,0 1,2 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "<div class=\"c w2 h0 gs3fa\"><div class=\"t m0 x3 h4f yadf ff1 fs10 fc2 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5 y123b ff1 fs3 fc2 sc0 ls14 ws0\">31.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Gebeurtenisse<span class=\"_ _2\"></span>n na balansdatum </span></span></div><div class=\"t m0 x3 h2 y1da ff2 fs1 fc0 sc0 ls0 ws0\">Op 1<span class=\"_ _0\"></span>9 <span class=\"_ _0\"></span>januari 2024 vond <span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>grote brand <span class=\"_ _0\"></span>plaats in <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>gebouw naast <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>extern magazijn v<span class=\"_ _0\"></span>an PB </div><div class=\"t m0 x3 h2 ye0f ff2 fs1 fc0 sc0 ls0 ws0\">Gelatins  UK  Ltd. <span class=\"_ _33\"> </span>(segmen<span class=\"_ _2\"></span>t  Bio<span class=\"_ _0\"></span>-valorization)  in  Bridgend,  dat  werd <span class=\"_ _4f\"> </span>gebruikt  voor <span class=\"_ _4f\"> </span>de <span class=\"_ _4f\"> </span>o<span class=\"_ _0\"></span>pslag  van </div><div class=\"t m0 x3 h2 y127b ff2 fs1 fc0 sc0 ls0 ws0\">gelatineproducten.<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>De <span class=\"_ _32\"></span>opgeslagen <span class=\"_ _32\"></span>voorraad, <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>een <span class=\"_ _25\"></span>brutoboekwaarde <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>ongeveer <span class=\"_ _32\"></span>9,7 <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>iljoen </div><div class=\"t m0 x3 h2 y127c ff2 fs1 fc0 sc0 ls0 ws0\">GBP, <span class=\"_ _25\"></span>werd <span class=\"_ _32\"></span>aangetast. <span class=\"_ _25\"></span>Hoewel <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>voo<span class=\"_ _0\"></span>rraad <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>erzekerd<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>is, <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>het <span class=\"_ _25\"></span>no<span class=\"_ _0\"></span>g <span class=\"_ _25\"></span>niet <span class=\"_ _32\"></span>zeker <span class=\"_ _25\"></span>dat <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>brutowaarde </div><div class=\"t m0 x3 h2 y127d ff2 fs1 fc0 sc0 ls0 ws0\">volledig door <span class=\"_ _0\"></span>de verzekeringsopbreng<span class=\"_ _2\"></span>st <span class=\"_ _0\"></span>zal worden <span class=\"_ _0\"></span>gerecupere<span class=\"_ _2\"></span>erd<span class=\"ls1b\">. <span class=\"_ _0\"></span></span>De <span class=\"_ _0\"></span>impact op de o<span class=\"_ _0\"></span>perationele en </div><div class=\"t m0 x3 h2 y127e ff2 fs1 fc0 sc0 ls0 ws0\">commerci\u00eble ac<span class=\"_ _2\"></span>tiviteiten van PB G<span class=\"_ _2\"></span>elatins UK Ltd. wor<span class=\"_ _2\"></span>dt verwacht beperk<span class=\"_ _2\"></span>t te zijn.<span class=\"_ _6d\"> </span></div><div class=\"t m0 x3 h2 ycb8 ff2 fs1 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x3 h5 y3e3 ff2 fs1 fc0 sc0 ls0 ws0\"> <span class=\"_ _1a\"> </span><span class=\"ff1 fs3 fc2\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "32.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Ondernemingen va<span class=\"_ _2\"></span>n de groep </span></span>Hieronder zijn all<span class=\"_ _2\"></span>e ondernemingen <span class=\"_ _2\"></span>van de groep ver<span class=\"_ _2\"></span>meld. Het totaal aantal ge<span class=\"_ _2\"></span>consolideerde <span class=\"_ _2\"></span>ondernemingen be<span class=\"_ _2\"></span>draagt <span class=\"ls2\">76<span class=\"_ _6d\"> </span></span>36<span class=\"_ _6d\"> </span>. De <span class=\"_ _20\"> </span>lijst <span class=\"_ _20\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>ondernemingen <span class=\"_ _20\"> </span>op <span class=\"_ _20\"> </span>31 <span class=\"_ _27\"> </span>december<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>2023 <span class=\"_ _27\"> </span>geconsolide<span class=\"_ _2\"></span>erd <span class=\"_ _20\"> </span>volgens <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>volledige consolidatiemeth<span class=\"_ _2\"></span>ode: Onderneming Adres Belgisch ondernemings-<span class=\"_ _6d\"> </span>nummer Eigendom Europa Belgi\u00eb DYKA Plastic<span class=\"_ _2\"></span>s nv 3900 Pelt 0414467340 100%<span class=\"ls0\"> </span>Belgi\u00eb Tessenderl<span class=\"_ _2\"></span>o Chemie Internati<span class=\"_ _2\"></span>onal nv 1050 Brussel<span class=\"_ _2\"></span>s 0407247372 100%<span class=\"ls0\"> </span>Belgi\u00eb Tessenderl<span class=\"_ _2\"></span>o Group nv 1050 Brussel<span class=\"_ _2\"></span>s 0412101728 Moedermaatsc<span class=\"_ _2\"></span>happij Belgi\u00eb Tessenderl<span class=\"_ _2\"></span>o Development Services <span class=\"_ _2\"></span>nv 1050 Brussel<span class=\"_ _2\"></span>s 0724619989 100%<span class=\"ls0\"> </span>Belgi\u00eb T-Power Energy Ser<span class=\"_ _2\"></span>vices bv 1050 Brussel<span class=\"_ _2\"></span>s 0838489378 100%<span class=\"ls0\"> </span>Belgi\u00eb T-Power nv 1050 Brussel<span class=\"_ _2\"></span>s 0875650771 100%<span class=\"ls0\"> </span>Belgi\u00eb Picanol nv 8900 Ieper 0405502362 100%<span class=\"ls0\"> </span>Belgi\u00eb Picanol Gr<span class=\"_ _2\"></span>oup nv  8900 Ieper 0643795829 100%<span class=\"ls0\"> </span>Belgi\u00eb Melott<span class=\"_ _2\"></span>e nv 3520 Zonhoven<span class=\"_ _2\"></span> 0407155421 100%<span class=\"ls0\"> </span>Belgi\u00eb Proferro<span class=\"_ _2\"></span> nv 8900 Ieper 0438243426 100%<span class=\"ls0\"> </span>Belgi\u00eb Psicontro<span class=\"_ _2\"></span>l nv 8900 Ieper 0437446145 100%<span class=\"ls0\"> </span>Tsjechische<span class=\"_ _2\"></span> Republiek DYKA s.r.o. 27361 Velka Dobr<span class=\"_ _2\"></span>a 100%<span class=\"ls0\"> </span>Frankrijk Akiolis <span class=\"_ _2\"></span>Group SAS 72100 Le Mans<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Frankrijk Atemax France SA<span class=\"_ _2\"></span>S 72100 Le Mans<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Frankrijk Burckl\u00e9 SAS 68290 Bourbach<span class=\"_ _2\"></span>-<span class=\"ls58\">le</span>-Bas 100%<span class=\"ls0\"> </span>Frankrijk DYKA SAS 62140 Sainte Austr<span class=\"_ _2\"></span>eberthe 100%<span class=\"ls0\"> </span>Frankrijk DYKA Tube SAS<span class=\"_ _2\"></span> 18570 La Chapelle-Saint<span class=\"_ _2\"></span>-Ursin 100%<span class=\"ls0\"> </span>Frankrijk DYKA R\u00e9seaux SAS<span class=\"_ _2\"></span> 27600 Gaillon 100%<span class=\"ls0\"> </span>Frankrijk Etablissement<span class=\"_ _2\"></span>s Charvet P\u00e8r<span class=\"_ _2\"></span>e et Fils SAS 91490 Milly-<span class=\"ls6e\">La</span>-For\u00eat<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Frankrijk Etablissement<span class=\"_ _2\"></span>s Violleau SAS 79380  La For\u00eat s<span class=\"_ _2\"></span>ur S\u00e8vre 100%<span class=\"ls0\"> </span>Frankrijk Kuhlmann France SA<span class=\"_ _2\"></span>S 59120 Loos 100%<span class=\"ls0\"> </span>Frankrijk Tefipar SAS 59120 Loos 100%<span class=\"ls0\"> </span>Frankrijk Tessenderl<span class=\"_ _2\"></span>o Kerley France SAS<span class=\"ls0\"> </span>59120 Loos 100%<span class=\"ls0\"> </span>Frankrijk Tessenderl<span class=\"_ _2\"></span>o Services SARL 59120 Loos 100%<span class=\"ls0\"> </span>Frankrijk SCI Les Violet<span class=\"_ _2\"></span>tes 79380 La For\u00eat sur<span class=\"_ _2\"></span> S\u00e8vre 100%<span class=\"ls0\"> </span>Frankrijk Soleval Fran<span class=\"_ _2\"></span>ce SAS 72100 Le Mans<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Duitslan<span class=\"_ _2\"></span>d BT Nylopl<span class=\"_ _2\"></span>ast GmbH 86551 Aichach<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Duitslan<span class=\"_ _2\"></span>d PB Gelati<span class=\"_ _2\"></span>ns GmbH 31582 Nienburg<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Hongarije BT Nylopl<span class=\"_ _2\"></span>ast Kft  3636 Vadna 100%<span class=\"ls0\"> </span>Luxemburg Terelux SA 2163 <span class=\"ls0\">Luxembour<span class=\"_ _2\"></span>g </span>100%<span class=\"ls0\"> </span>Polen DYKA Sp.z.o.o. 55<span class=\"ls0\">-221 Jelcz-Lasko<span class=\"_ _2\"></span>wice</span><span class=\"ls0\"> </span>100%<span class=\"ls0\"> </span>Roemeni\u00eb DYKA Plastic<span class=\"_ _2\"></span> Pipe Systems S.R.L. Cluj Napoca M<span class=\"_ _2\"></span>unicipalith - Cluj County 100%<span class=\"ls0\"> </span>Roemeni\u00eb Psicontro<span class=\"_ _2\"></span>l SRL 505400 Rasnov<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Slowakije DYKA SK s.r.o. 82109 <span class=\"ls0\">Bratisl<span class=\"_ _2\"></span>ava </span>100%<span class=\"ls0\"> </span>Spanje Akiolis <span class=\"_ _2\"></span>Iberia S.L. 08018 Barcelo<span class=\"_ _2\"></span>na 100%<span class=\"ls0\"> </span>Zwitserl<span class=\"_ _2\"></span>and Kuhlmann Switzerlan<span class=\"_ _2\"></span>d AG 5332 Rekingen 100%<span class=\"ls0\"> </span>Nederlan<span class=\"_ _2\"></span>d BT Nylopl<span class=\"_ _2\"></span>ast bv 3295 KG 's Gravend<span class=\"_ _2\"></span>eel 100%<span class=\"ls0\"> </span>Nederlan<span class=\"_ _2\"></span>d DYKA bv 8331 LJ Steenwijk<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>36 <span class=\"_ _0\"></span><span class=\"fs10\">In <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>Limburgse<span class=\"_ _0\"></span> R<span class=\"_ _0\"></span>ubber <span class=\"_ _0\"></span>Produkten <span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span><span class=\"ls70\">, <span class=\"_ _0\"></span></span>PB <span class=\"_ _0\"></span>Shengda <span class=\"_ _0\"></span>(Zheijang) <span class=\"_ _0\"></span>Biotechnolo<span class=\"_ _0\"></span>gy <span class=\"_ _0\"></span>Co. <span class=\"_ _0\"></span>Ltd<span class=\"_ _0\"></span><span class=\"ls70\">, </span>J<span class=\"_ _0\"></span>ohn <span class=\"_ _0\"></span>Davidson <span class=\"_ _0\"></span>Holdings <span class=\"_ _0\"></span>Ltd.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>DYKA <span class=\"_ _0\"></span>UK <span class=\"_ _0\"></span>Ltd. <span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>tbonden. <span class=\"_ _0\"></span>CP </span>Sciontec AGDEV Inc heeft zijn naam ge<span class=\"_ _0\"></span>wijzigd in <span class=\"_ _0\"></span>Tesse<span class=\"_ _0\"></span>nderlo Kerley Philippines Inc.<span class=\"_ _0\"></span><span class=\"ls41\">. </span>Tessen<span class=\"_ _0\"></span>derlo Singapore Pte Ltd. w<span class=\"_ _0\"></span>erd opgericht in 2023. Naar aanleid<span class=\"_ _0\"></span>ing van de acquisi<span class=\"_ _0\"></span>tie van <span class=\"_ _0\"></span>Picanol <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>(toelichting <span class=\"_ _0\"></span>4 <span class=\"_ _1c\"></span>- Acqu<span class=\"_ _0\"></span>isities en <span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>kopen) verw<span class=\"_ _0\"></span>ierf de <span class=\"_ _0\"></span>groep <span class=\"_ _0\"></span>16 jurid<span class=\"_ _0\"></span>ische en<span class=\"_ _0\"></span>titeiten <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Picanol Gr<span class=\"_ _0\"></span>oup, <span class=\"_ _0\"></span>waarvan <span class=\"_ _50\"></span>Verbrugge <span class=\"_ _0\"></span>nv <span class=\"_ _0\"></span>in 2023 fuseerde met Picano<span class=\"_ _0\"></span>l nv.<span class=\"fs0\"> </span>Nederlan<span class=\"_ _2\"></span>d Tessenderl<span class=\"_ _2\"></span>o Kerley Netherl<span class=\"_ _2\"></span>ands bv 4825 AV Breda<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Nederlan<span class=\"_ _2\"></span>d Tessenderl<span class=\"_ _2\"></span>o NL Holding bv 4825 AV Breda<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb John Davi<span class=\"_ _2\"></span>dson Pipes Ltd. Edinburgh EH3 8UL<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb PB Gelati<span class=\"_ _2\"></span>ns UK Ltd. Pontypridd<span class=\"_ _2\"></span> CF 375 SQ 100%<span class=\"ls0\"> </span>Groot-Br<span class=\"_ _2\"></span>ittanni\u00eb Tessenderl<span class=\"_ _2\"></span>o Holding UK Ltd. Pontypridd<span class=\"_ _2\"></span> CF 375 SQ 100%<span class=\"ls0\"> </span>Verenigde Staten Verenigde St<span class=\"_ _2\"></span>aten Environmental<span class=\"_ _2\"></span>ly Clean Systems LLC Dover, DE 19904<span class=\"_ _2\"></span> 69,01% Verenigde St<span class=\"_ _2\"></span>aten ECS Myton, LLC Dover, DE 19904<span class=\"_ _2\"></span> 51,00% Verenigde St<span class=\"_ _2\"></span>aten Kerley Trad<span class=\"_ _2\"></span>ing Inc. Wilmington, DE 1<span class=\"_ _2\"></span>9801 100%<span class=\"ls0\"> </span>Verenigde St<span class=\"_ _2\"></span>aten MPR Service<span class=\"_ _2\"></span>s Inc. Wilmington, DE 1<span class=\"_ _2\"></span>9801 100%<span class=\"ls0\"> </span>Verenigde St<span class=\"_ _2\"></span>aten PB Leiner<span class=\"_ _2\"></span> USA Corporation Davenport<span class=\"_ _2\"></span>, Iowa 52806 100%<span class=\"ls0\"> </span>Verenigde St<span class=\"_ _2\"></span>aten Picanol of<span class=\"_ _2\"></span> America Greenvi<span class=\"_ _2\"></span>lle,  SC 29605 100%<span class=\"ls0\"> </span>Verenigde St<span class=\"_ _2\"></span>aten Tessenderl<span class=\"_ _2\"></span>o Kerley, Inc. Dover, DE 19904<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Verenigde St<span class=\"_ _2\"></span>aten Tessenderl<span class=\"_ _2\"></span>o USA Inc. Dover, DE 19904<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Rest van de wereld Argentini\u00eb PB Leiner<span class=\"_ _2\"></span> Argentina SA Ciudad Aut\u00f3no<span class=\"_ _2\"></span>ma de Buenos Air<span class=\"_ _2\"></span>es 100%<span class=\"ls0\"> </span>Wit-rusland Tessenderl<span class=\"_ _2\"></span>o Kerley Bela LLC 220036 Minsk 100%<span class=\"ls0\"> </span>Brazili\u00eb PB Brasil<span class=\"_ _2\"></span> Industria e Comerci<span class=\"_ _2\"></span>o de Gelat<span class=\"_ _2\"></span>inas Ltda Acorizal, Mat<span class=\"_ _2\"></span>o Grosso CEP 78480-000<span class=\"_ _2\"></span> 60%<span class=\"ls0\"> </span>Brazili\u00eb Picanol do<span class=\"_ _2\"></span> Brazil  Americana, SP CE<span class=\"_ _2\"></span>P 13471-030   100%<span class=\"ls0\"> </span>Brazili\u00eb Tessenderl<span class=\"_ _2\"></span>o Kerley Brasil L<span class=\"_ _2\"></span>tda. 13091<span class=\"ls0\">-611</span><span class=\"ls0\"> Campinas <span class=\"_ _2\"></span>- <span class=\"ls6f\">SP</span> </span>100%<span class=\"ls0\"> </span>Chili Kerley Lat<span class=\"_ _2\"></span>inoamericana Comerciali<span class=\"_ _2\"></span>zadora Limitada 9358 Santiago 100%<span class=\"ls0\"> </span>China PB Gelati<span class=\"_ _2\"></span>ns (Heilongjiang) Co. Ltd. Xinyi Vil<span class=\"_ _2\"></span>lage, Kongguo County, Nehe<span class=\"_ _2\"></span> City,  Qiqihaer Ci<span class=\"_ _2\"></span>ty, Heilongjiang Provinc<span class=\"_ _2\"></span>e  100%<span class=\"ls0\"> </span>China PB Leiner<span class=\"_ _2\"></span> (Hainan) Biotec<span class=\"_ _2\"></span>hnology Co. Ltd. Chengmai Count<span class=\"_ _2\"></span>y - Hainan Province 80%<span class=\"ls0\"> </span>China Picanol (Suzhou <span class=\"_ _2\"></span>Industrial Par<span class=\"_ _2\"></span>k) Textile Mac<span class=\"_ _2\"></span>hinery Co.,Ltd. Suzhou <span class=\"ff3\">\u2013</span> Jiangsu Pro<span class=\"_ _2\"></span>vince 100%<span class=\"ls0\"> </span>China Picanol (Suzhou)<span class=\"_ _2\"></span> Trading Co.,Ltd Suzhou <span class=\"ff3\">\u2013</span> Jiangsu Pro<span class=\"_ _2\"></span>vince 100%<span class=\"ls0\"> </span>Costa Ric<span class=\"_ _2\"></span>a Tessenderl<span class=\"_ _2\"></span>o Kerley Costa R<span class=\"_ _2\"></span>ica SA<span class=\"ls0\"> </span>La Union Tres <span class=\"_ _2\"></span>Rios - Cartago 100%<span class=\"ls0\"> </span>India Picanol Indi<span class=\"_ _2\"></span>a New Delhi<span class=\"_ _2\"></span>, India, 110 015 100%<span class=\"ls0\"> </span>India Tessenderl<span class=\"_ _2\"></span>o Kerley India Private Lt<span class=\"_ _2\"></span>d. Gurgaon, Haryana, 12<span class=\"_ _2\"></span>2018, 100%<span class=\"ls0\"> </span>Indonesi\u00eb PT. Picanol Indo<span class=\"_ _2\"></span>nesia Bandung 40261, West<span class=\"_ _2\"></span> Java 100%<span class=\"ls0\"> </span>Japan TKI Japan KK Tokyo - Chiyoda<span class=\"_ _2\"></span>-<span class=\"ls46\">ku</span> 100%<span class=\"ls0\"> </span>Mexico Picanol de<span class=\"_ _2\"></span> Mexico 08400, Mexico D.F.<span class=\"_ _2\"></span> 100%<span class=\"ls0\"> </span>Mexico Tessenderl<span class=\"_ _2\"></span>o Kerley Mexic<span class=\"_ _2\"></span>o SA de CV Ciudad Obre<span class=\"_ _2\"></span>gon, Estado de Sonor<span class=\"_ _2\"></span>a 100%<span class=\"ls0\"> </span>Paraguay Maramba S.R.L. Chacoi Vill<span class=\"_ _2\"></span>a Hayes - Asuncion <span class=\"_ _2\"></span>del Paraguay 100%<span class=\"ls0\"> </span>Peru TKP Peru S.A.C. Ciudad de Li<span class=\"_ _2\"></span>ma - Provincia de Li<span class=\"_ _2\"></span>ma 100%<span class=\"ls0\"> </span>Filipijne<span class=\"_ _2\"></span>n Tessenderl<span class=\"_ _2\"></span>o Kerley Philippine<span class=\"_ _2\"></span>s Inc. Don Jos\u00e9<span class=\"_ _2\"></span>, Sta. Rosa Laguna 4026 100%<span class=\"ls0\"> </span>Singapore Tessenderl<span class=\"_ _2\"></span>o Singapore Pte. Lt<span class=\"_ _2\"></span>d.  338729 Singapore<span class=\"_ _2\"></span>  100%<span class=\"ls0\"> </span>Turkije Picanol Tek<span class=\"_ _2\"></span>stil Makinalari 34149 Yesilkoy<span class=\"_ _2\"></span>, Istanbul 100%<span class=\"ls0\"> </span>Turkije Tessenderl<span class=\"_ _2\"></span>o Kerley Turkey<span class=\"_ _2\"></span> Tarim Ve Kimya <span class=\"_ _2\"></span>Sanayi Ve. Tic. Ltd. STI 35730 Kemalpasa - I<span class=\"_ _2\"></span>zmir 100%<span class=\"_ _6d\"> </span>De <span class=\"_ _53\"> </span>lijst <span class=\"_ _35\"> </span>van <span class=\"_ _53\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _35\"> </span>o<span class=\"_ _0\"></span>ndernemingen <span class=\"_ _35\"> </span>per <span class=\"_ _35\"> </span>31 <span class=\"_ _35\"> </span>december <span class=\"_ _35\"> </span>2023 <span class=\"_ _53\"> </span>geconsolideerd <span class=\"_ _35\"> </span>volgens <span class=\"_ _35\"> </span>de vermogensmutatie<span class=\"_ _2\"></span>methode: De  lijst  van  de  niet-geconsolideerde  onderne<span class=\"_ _2\"></span>mingen  per  31  dece<span class=\"_ _2\"></span>mber  2023  (wegens  hun  niet-<span class=\"_ _6d\"> </span>significante invl<span class=\"_ _2\"></span>oed op de geconsolideerd<span class=\"_ _2\"></span>e cijfers): Europa<span class=\"fs0\"> </span>Frankrijk Etablissement<span class=\"_ _2\"></span>s Michel SAS 31800 Villeneuv<span class=\"_ _2\"></span>e de Rivi\u00e8r<span class=\"_ _2\"></span>e 50,00% Verenigde Staten<span class=\"fs0\"> </span>Verenigde St<span class=\"_ _2\"></span>aten Jupiter<span class=\"_ _2\"></span> Sulphur LLC Wilmington, DE 1<span class=\"_ _2\"></span>9801 50,00% Europa<span class=\"fs0\"> </span>Belgi\u00eb SYMATEX cv 1030 Schaarbeek<span class=\"_ _2\"></span> 36,29% ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "33.<span class=\"ff11 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">Kritische boekho<span class=\"_ _2\"></span>udkundige sch<span class=\"_ _2\"></span>attingen en oord<span class=\"_ _2\"></span>eelsvormingen </span></span>De  vo<span class=\"_ _2\"></span>orbereiding  van <span class=\"_ _1e\"> </span>de  jaarrekening<span class=\"_ _2\"></span>  in <span class=\"_ _1e\"> </span>overeenstemming <span class=\"_ _1b\"> </span>met  IF<span class=\"_ _2\"></span>RS,  zoals <span class=\"_ _1b\"> </span>aanvaard <span class=\"_ _1b\"> </span>binnen <span class=\"_ _1b\"> </span>de Europese <span class=\"_ _1e\"> </span>Unie, <span class=\"_ _1e\"> </span>vereist <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>no<span class=\"_ _0\"></span>dige <span class=\"_ _1e\"> </span>schattingen, <span class=\"_ _1e\"> </span>oordeelsvormin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>eronderstelli<span class=\"_ _2\"></span>ngen <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>het management. <span class=\"_ _26\"></span>Deze zullen <span class=\"_ _26\"></span>de toepassi<span class=\"_ _2\"></span>ng van <span class=\"_ _26\"></span>de boek<span class=\"_ _2\"></span>houdprincipes, <span class=\"_ _26\"></span>de gerappo<span class=\"_ _2\"></span>rteerde b<span class=\"_ _2\"></span>edragen <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an activa <span class=\"_ _2\"></span>en pas<span class=\"_ _2\"></span>siva, <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>toelichting in<span class=\"_ _2\"></span> verband<span class=\"_ _2\"></span> m<span class=\"_ _2\"></span>et d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>voorwaardelijke <span class=\"_ _26\"></span>baten en <span class=\"_ _26\"></span>verplichtingen <span class=\"_ _2\"></span>op d<span class=\"_ _2\"></span>atum<span class=\"_ _2\"></span> van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>jaarrekening <span class=\"_ _1f\"> </span>en <span class=\"_ _29\"> </span>de <span class=\"_ _20\"> </span>gerapporteerde<span class=\"_ _2\"></span> <span class=\"_ _1f\"> </span>bedragen <span class=\"_ _1f\"> </span>van <span class=\"_ _1f\"> </span>kosten <span class=\"_ _1f\"> </span>en <span class=\"_ _1f\"> </span>opbrengsten <span class=\"_ _29\"> </span>tijdens <span class=\"_ _1f\"> </span>de rapporteringsperi<span class=\"_ _2\"></span>ode  be\u00efnvloeden.  Het  manage<span class=\"_ _2\"></span>ment  baseert  zijn  schattingen<span class=\"_ _26\"></span> <span class=\"_ _33\"> </span>op  zijn  historisch<span class=\"_ _2\"></span>e ervaring <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>talrijke <span class=\"_ _1e\"> </span>andere <span class=\"_ _31\"> </span>veronderstellingen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>waarvan <span class=\"_ _1e\"> </span>aangenomen <span class=\"_ _31\"> </span>wordt <span class=\"_ _31\"> </span>dat <span class=\"_ _1e\"> </span>deze <span class=\"_ _1e\"> </span>redelijk <span class=\"_ _31\"> </span>zijn onder <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>omstandighede<span class=\"_ _2\"></span>n. <span class=\"_ _33\"> </span>D<span class=\"_ _0\"></span>e <span class=\"_ _1d\"> </span>resultaten <span class=\"_ _33\"> </span>hiervan <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>ormen <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>basis <span class=\"_ _33\"> </span>voor <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>opstellen <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de gerapporteerde<span class=\"_ _2\"></span> <span class=\"_ _26\"></span>bedragen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>kosten <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>opbrengsten, <span class=\"_ _56\"></span>die <span class=\"_ _2\"></span>niet <span class=\"_ _26\"></span>onmiddellijk <span class=\"_ _26\"></span>duideli<span class=\"_ _2\"></span>jk <span class=\"_ _26\"></span>blijken <span class=\"_ _2\"></span>uit <span class=\"_ _26\"></span>andere<span class=\"_ _2\"></span> bronnen. De uiteindelij<span class=\"_ _2\"></span>ke resultaten kun<span class=\"_ _2\"></span>nen verschillen van deze<span class=\"_ _2\"></span> inschattingen. Schattingen <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>veronderstellin<span class=\"_ _2\"></span>gen <span class=\"_ _1e\"> </span>worden <span class=\"_ _31\"> </span>periodiek <span class=\"_ _31\"> </span>herzien <span class=\"_ _1e\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>effecten <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1b\"> </span>herzienin<span class=\"_ _2\"></span>gen worden opgenomen in<span class=\"_ _2\"></span> de jaarrekening<span class=\"_ _2\"></span>. Beoordelingen, <span class=\"_ _2\"></span>schatting<span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>en verond<span class=\"_ _2\"></span>erstellingen <span class=\"_ _26\"></span>toegepast bij <span class=\"_ _26\"></span>het opstellen <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de gecons<span class=\"_ _2\"></span>olideerde jaarrekening <span class=\"_ _27\"> </span>per <span class=\"_ _27\"> </span>31 <span class=\"_ _27\"> </span>december <span class=\"_ _34\"> </span>2023, <span class=\"_ _27\"> </span>zijn <span class=\"_ _27\"> </span>dezelfde <span class=\"_ _27\"> </span>als <span class=\"_ _34\"> </span>deze <span class=\"_ _34\"> </span>toegepast <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>to<span class=\"_ _0\"></span>egelicht <span class=\"_ _27\"> </span>in <span class=\"_ _27\"> </span>de geconsolideerd<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span> per 31 december 20<span class=\"_ _2\"></span>22. Schattingen <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>oordeelsvormingen <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>een <span class=\"_ _50\"></span>significant <span class=\"_ _1c\"></span>risico <span class=\"_ _50\"></span>inhouden <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>nettoboekwaarde <span class=\"_ _1c\"></span>van activa en passiva he<span class=\"_ _2\"></span>t komende jaar <span class=\"_ _2\"></span>materieel te b<span class=\"_ _2\"></span>e\u00efnvloeden zijn: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Bijzondere <span class=\"_ _1c\"></span>waardevermind<span class=\"_ _2\"></span>eringen. <span class=\"_ _1c\"></span>De <span class=\"_ _50\"></span>nettoboek<span class=\"_ _2\"></span>waarde <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>materi\u00eble <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>activa, <span class=\"_ _1c\"></span>goodwill </span></span>en  i<span class=\"_ _2\"></span>mmateri\u00eble<span class=\"_ _2\"></span>  acti<span class=\"_ _2\"></span>va  w<span class=\"_ _2\"></span>ordt <span class=\"_ _1e\"> </span>o<span class=\"_ _0\"></span>p  el<span class=\"_ _2\"></span>ke <span class=\"_ _1b\"> </span>balansdatu<span class=\"_ _2\"></span>m  beo<span class=\"_ _2\"></span>ordeeld <span class=\"_ _1b\"> </span>om <span class=\"_ _1b\"> </span>te  b<span class=\"_ _2\"></span>epalen<span class=\"_ _2\"></span>  of <span class=\"_ _1e\"> </span>er  enige<span class=\"_ _2\"></span> aanwijzing <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>oor <span class=\"_ _1d\"> </span>een <span class=\"_ _29\"> </span>bi<span class=\"_ _2\"></span>jzondere <span class=\"_ _1d\"> </span>waardevermindering<span class=\"_ _2\"></span>. <span class=\"_ _29\"> </span>Indien <span class=\"_ _1d\"> </span>een <span class=\"_ _1d\"> </span>dergelijke <span class=\"_ _29\"> </span>aanwijzing bestaat, wordt de realise<span class=\"_ _2\"></span>erbare waarde van het ac<span class=\"_ _2\"></span>tief geschat (toelich<span class=\"_ _2\"></span>ting 11 <span class=\"_ _0\"></span>- Materi\u00ebl<span class=\"_ _2\"></span>e vaste activa, toelichting <span class=\"_ _2\"></span>12 - Goodwill en toelich<span class=\"_ _2\"></span>ting 13 - Immat<span class=\"_ _2\"></span>eri\u00eble activa). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Leaseovereenk<span class=\"_ _2\"></span>omsten. <span class=\"_ _1c\"></span>De <span class=\"_ _1c\"></span>groep <span class=\"_ _50\"></span>least <span class=\"_ _1c\"></span>diverse <span class=\"_ _50\"></span>items <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>materi\u00eble <span class=\"_ _1c\"></span>vaste <span class=\"_ _50\"></span>activa, <span class=\"_ _1c\"></span>voornamelijk </span></span>vastgoed <span class=\"_ _32\"></span>en <span class=\"_ _32\"></span>voertuigen. <span class=\"_ _32\"></span>Sommige <span class=\"_ _32\"></span>leaseo<span class=\"_ _2\"></span>vereenkomsten <span class=\"_ _32\"></span>bevatten <span class=\"_ _25\"></span>opties <span class=\"_ _32\"></span>tot <span class=\"_ _32\"></span>verlenging, <span class=\"_ _32\"></span>die operationele flexibilit<span class=\"_ _2\"></span>eit toestaan, uit<span class=\"_ _2\"></span>oefenbaar door d<span class=\"_ _2\"></span>e groep. De leasep<span class=\"_ _2\"></span>eri<span class=\"_ _0\"></span>ode wordt d<span class=\"_ _2\"></span>oor de groep <span class=\"_ _33\"> </span>beschouwd <span class=\"_ _33\"> </span>als <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>niet-o<span class=\"_ _0\"></span>pzegbare <span class=\"_ _4f\"> </span>perio<span class=\"_ _0\"></span>de <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>leaseovereenko<span class=\"_ _2\"></span>mst, <span class=\"_ _33\"> </span>samen <span class=\"_ _1d\"> </span>met periodes <span class=\"_ _31\"> </span>waarvoor <span class=\"_ _31\"> </span>een <span class=\"_ _1e\"> </span>optie <span class=\"_ _31\"> </span>tot <span class=\"_ _1e\"> </span>verlenging <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>leaseovereenkomst <span class=\"_ _31\"> </span>bestaat, <span class=\"_ _31\"> </span>indien <span class=\"_ _31\"> </span>het redelijk <span class=\"_ _25\"></span>zeker <span class=\"_ _25\"></span>is <span class=\"_ _32\"></span>dat <span class=\"_ _25\"></span>deze <span class=\"_ _25\"></span>optie <span class=\"_ _32\"></span>zal <span class=\"_ _25\"></span>worden <span class=\"_ _25\"></span>uitgeoefend, <span class=\"_ _50\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _25\"></span>periodes <span class=\"_ _32\"></span>waarvoor <span class=\"_ _50\"></span>een <span class=\"_ _32\"></span>optie <span class=\"_ _25\"></span>tot be\u00ebindiging van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>leaseovereenkomst bestaat, <span class=\"_ _0\"></span>indien het <span class=\"_ _0\"></span>redelijk <span class=\"_ _0\"></span>zeker <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>dat <span class=\"_ _0\"></span>deze o<span class=\"_ _0\"></span>ptie <span class=\"_ _0\"></span>niet zal worden uitgeoefend. De groep heeft<span class=\"_ _2\"></span> gebruik gemaakt van inschattingen<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>bij het beoordelen of <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>redelijk <span class=\"_ _50\"></span>zeker <span class=\"_ _50\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _50\"></span>een <span class=\"_ _25\"></span>optie <span class=\"_ _50\"></span>tot <span class=\"_ _50\"></span>ve<span class=\"_ _0\"></span>rlenging <span class=\"_ _1c\"></span>uitgeoefend <span class=\"_ _25\"></span>zal <span class=\"_ _50\"></span>worden. <span class=\"_ _50\"></span>Hierbij <span class=\"_ _50\"></span>heeft <span class=\"_ _50\"></span>de groep  all<span class=\"_ _2\"></span>e  relevante<span class=\"_ _2\"></span>  factoren, <span class=\"_ _1b\"> </span>die  e<span class=\"_ _2\"></span>en  voorde<span class=\"_ _2\"></span>el  v<span class=\"_ _2\"></span>oor  de <span class=\"_ _1b\"> </span>groep <span class=\"_ _1b\"> </span>vormen <span class=\"_ _1b\"> </span>om <span class=\"_ _1b\"> </span>een  optie <span class=\"_ _1b\"> </span>tot verlenging uit te <span class=\"_ _2\"></span>oefenen, in overw<span class=\"_ _2\"></span>eging genomen (t<span class=\"_ _2\"></span>oelichting 11 - Materi\u00eble<span class=\"_ _2\"></span> vaste activa). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Verouderde voorraden en aanpassingen van de waarde aan realiseerbare waarde, die bepaald </span></span>zijn op basis van <span class=\"_ _0\"></span>ervaring en de beoordeling van de huidige marktomstandigh<span class=\"_ _2\"></span>eden (toelichting 17 <span class=\"ls0\">- Voorraden).<span class=\"_ _2\"></span> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Personeelsbeloning<span class=\"_ _2\"></span>en. <span class=\"_ _56\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _56\"></span>berekening <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>pensioenverplichtingen <span class=\"_ _56\"></span>is <span class=\"_ _26\"></span>gebaseerd <span class=\"_ _56\"></span>op <span class=\"_ _26\"></span>actuari\u00eble </span></span>veronderstelling<span class=\"_ _2\"></span>en <span class=\"_ _3a\"> </span>zoals <span class=\"_ _2c\"> </span>toekomstige <span class=\"_ _2c\"> </span>salarisverhogingen, <span class=\"_ _2c\"> </span>inflatie, <span class=\"_ _2c\"> </span>personeelsverloop <span class=\"_ _2c\"> </span>en levensverwachting <span class=\"_ _2f\"> </span>en <span class=\"_ _2e\"> </span>het <span class=\"_ _5e\"> </span>gebruik <span class=\"_ _2e\"> </span>van <span class=\"_ _5e\"> </span>een<span class=\"_ _2\"></span> <span class=\"_ _2e\"> </span>discontovoet <span class=\"_ _2e\"> </span>(toelichting <span class=\"_ _2e\"> </span>23 <span class=\"_ _5f\"> </span>- Personeelsbeloning<span class=\"_ _2\"></span>en). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Uitgestelde <span class=\"_ _1b\"> </span>belasting<span class=\"_ _2\"></span>en. <span class=\"_ _1b\"> </span>Een <span class=\"_ _1b\"> </span>uitgestelde<span class=\"_ _2\"></span>  belas<span class=\"_ _2\"></span>tingvorderin<span class=\"_ _2\"></span>g  w<span class=\"_ _2\"></span>ordt  enk<span class=\"_ _2\"></span>el <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1e\"> </span>in  de </span></span>balans <span class=\"_ _1c\"></span>indien <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>waarschijnlijk <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>dat <span class=\"_ _1c\"></span>toekomstige <span class=\"_ _1c\"></span>belastbare <span class=\"_ _1c\"></span>winsten <span class=\"_ _1c\"></span>beschikbaar <span class=\"_ _1c\"></span>zullen <span class=\"_ _1c\"></span>zijn waartegen  d<span class=\"_ _2\"></span>e  verre<span class=\"_ _2\"></span>kenbare  tijd<span class=\"_ _2\"></span>elijke  v<span class=\"_ _2\"></span>erschillen,  d<span class=\"_ _26\"></span>e  ongebruikte  belas<span class=\"_ _2\"></span>tingtegoeden <span class=\"_ _1b\"> </span>en  de ongebruikte <span class=\"_ _34\"> </span>overgedragen<span class=\"_ _2\"></span> <span class=\"_ _2c\"> </span>fiscale <span class=\"_ _2c\"> </span>verliezen <span class=\"_ _34\"> </span>kunnen <span class=\"_ _34\"> </span>v<span class=\"_ _0\"></span>errekend <span class=\"_ _34\"> </span>worden. <span class=\"_ _34\"> </span>De <span class=\"_ _2c\"> </span>uitgestelde belastingvordering<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>worden <span class=\"_ _1c\"></span>herzien <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>elke <span class=\"_ _1c\"></span>afsluiting<span class=\"_ _2\"></span>sdatum <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>verminderd <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>mate <span class=\"_ _1c\"></span>dat het <span class=\"_ _27\"> </span>niet <span class=\"_ _27\"> </span>langer <span class=\"_ _27\"> </span>waarschijnli<span class=\"_ _2\"></span>jk <span class=\"_ _27\"> </span>is <span class=\"_ _27\"> </span>dat <span class=\"_ _27\"> </span>het <span class=\"_ _34\"> </span>desbetr<span class=\"_ _2\"></span>effende <span class=\"_ _27\"> </span>belastingvoordeel <span class=\"_ _20\"> </span>zal <span class=\"_ _27\"> </span>wo<span class=\"_ _0\"></span>rden gerealiseerd. <span class=\"_ _50\"></span>Bij <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>inschatting <span class=\"_ _50\"></span>neemt <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>management <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>lange <span class=\"_ _25\"></span>termijn <span class=\"_ _25\"></span>bedrijfsstrategie <span class=\"_ _25\"></span>in overweging (toelich<span class=\"_ _2\"></span>ting 15 - Uitgestelde bela<span class=\"_ _2\"></span>stingvord<span class=\"_ _2\"></span>eringen en -schulden). Voorzieningen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>voorwaardelijke <span class=\"_ _0\"></span>verplichtingen. De <span class=\"_ _0\"></span>geboekte <span class=\"_ _1c\"></span>bedragen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>reflecteren <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>beste raming <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>management <span class=\"_ _25\"></span>met <span class=\"_ _32\"></span>betrekking <span class=\"_ _32\"></span>tot <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>verwachte <span class=\"_ _32\"></span>uitgaven <span class=\"_ _25\"></span>om <span class=\"_ _32\"></span>aan <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>huidige verplichting <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>balansdatum <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>kunnen <span class=\"_ _0\"></span>voldoen. <span class=\"_ _0\"></span>Indien <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>effect <span class=\"_ _0\"></span>hiervan <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>is, <span class=\"_ _1c\"></span>zullen voorzieningen  worden<span class=\"_ _2\"></span>  aangelegd  m<span class=\"_ _2\"></span>et  een  verdiscon<span class=\"_ _2\"></span>tering  van  de  toekomsti<span class=\"_ _2\"></span>ge  verwachte kasstromen. <span class=\"_ _2\"></span>Voorziening<span class=\"_ _2\"></span>en kunnen<span class=\"_ _2\"></span> aanzienlijk<span class=\"_ _2\"></span> wijzige<span class=\"_ _2\"></span>n ten <span class=\"_ _2\"></span>gevolge <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _2\"></span>bijkomende in<span class=\"_ _2\"></span>formatie<span class=\"_ _2\"></span> over <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>aard <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>omvang<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>verontreiniging,<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>veranderin<span class=\"_ _0\"></span>g <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>wetgeving, <span class=\"_ _32\"></span>ee<span class=\"_ _0\"></span>n verandering <span class=\"_ _56\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>best <span class=\"_ _26\"></span>practices <span class=\"_ _26\"></span>voor <span class=\"_ _26\"></span>saneringen, <span class=\"_ _56\"></span>een <span class=\"_ _26\"></span>verandering <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>de <span class=\"_ _56\"></span>timing <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>uitstroom van <span class=\"_ _33\"> </span>middelen, <span class=\"_ _33\"> </span>een <span class=\"_ _33\"> </span>verandering  in <span class=\"_ _33\"> </span>sam<span class=\"_ _0\"></span>enspraak  met <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>bevoegde <span class=\"_ _33\"> </span>instantie<span class=\"_ _2\"></span>s <span class=\"_ _33\"> </span>omtrent <span class=\"_ _33\"> </span>de behandeling van <span class=\"_ _1c\"></span>de vervuilde <span class=\"_ _0\"></span>locatie of <span class=\"_ _0\"></span>andere <span class=\"_ _0\"></span>factoren <span class=\"_ _1c\"></span>van soortgelijke <span class=\"_ _0\"></span>aard <span class=\"_ _0\"></span>(toelichting<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>24 <span class=\"_ _1c\"></span>- Voorzieningen). \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Financi\u00eble <span class=\"_ _0\"></span>instrumenten <span class=\"_ _1c\"></span>(toelichting <span class=\"_ _1c\"></span>26 <span class=\"_ _1c\"></span>- <span class=\"_ _50\"></span>Financi\u00eble <span class=\"_ _1c\"></span>instrument<span class=\"_ _2\"></span>en). <span class=\"_ _1c\"></span>Deze <span class=\"_ _1c\"></span>worden <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>balans </span></span>opgenomen aan re<span class=\"_ _2\"></span>\u00eble waarde en zijn<span class=\"_ _2\"></span> gebaseerd op:  -<span class=\"ff8\"> <span class=\"_ _35\"> </span></span>inputs <span class=\"_ _1f\"> </span>andere <span class=\"_ _20\"> </span>dan <span class=\"_ _20\"> </span>genoteerde <span class=\"_ _20\"> </span>prijzen, <span class=\"_ _20\"> </span>die <span class=\"_ _1f\"> </span>voor <span class=\"_ _27\"> </span>het <span class=\"_ _20\"> </span>actief <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>voor <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>verplichting<span class=\"_ _2\"></span> waarneembaar  zijn,  hetzij  direct  (d.w.z. <span class=\"_ _4f\"> </span>als <span class=\"_ _33\"> </span>prijzen)  hetzij  indirect <span class=\"_ _33\"> </span>(d.w.z.  afgeleid  van prijzen); of -<span class=\"ff8\"> <span class=\"_ _35\"> </span></span>inputs <span class=\"_ _29\"> </span>voor <span class=\"_ _29\"> </span>het <span class=\"_ _1f\"> </span>actief <span class=\"_ _29\"> </span>of <span class=\"_ _1f\"> </span>de <span class=\"_ _29\"> </span>v<span class=\"_ _0\"></span>erplichting<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>die <span class=\"_ _1f\"> </span>niet <span class=\"_ _29\"> </span>gebaseerd <span class=\"_ _1f\"> </span>zijn <span class=\"_ _29\"> </span>op <span class=\"_ _1f\"> </span>waarneembar<span class=\"_ _26\"></span>e marktgegevens.<span class=\"_ _6d\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Verklaring over het getro<span class=\"_ _0\"></span>uw beeld van de jaarreke<span class=\"_ _0\"></span>ningen en het getrouw overzicht in het jaa<span class=\"_ _0\"></span>rverslag <span class=\"_ _0\"></span> De he<span class=\"_ _2\"></span>er Luc <span class=\"_ _26\"></span>Tack (CEO) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>heer Miguel <span class=\"_ _26\"></span>de Potter <span class=\"_ _26\"></span>(CFO) verklaren, <span class=\"_ _26\"></span>in naam <span class=\"_ _26\"></span>en voor r<span class=\"_ _2\"></span>ekening <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de vennootschap, dat, <span class=\"_ _2\"></span>voor zover hen bek<span class=\"_ _2\"></span>end,  a)<span class=\"ff8 ls0\"> <span class=\"_ _6c\"> </span><span class=\"ff2\">de <span class=\"_ _1d\"> </span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1d\"> </span>jaarrekenin<span class=\"_ _2\"></span>gen, <span class=\"_ _1d\"> </span>die <span class=\"_ _33\"> </span>zijn <span class=\"_ _1d\"> </span>opgesteld <span class=\"_ _33\"> </span>overeenkomstig <span class=\"_ _33\"> </span>International </span></span>Financial  Reporting <span class=\"_ _33\"> </span>Standards  (IFRS), <span class=\"_ _33\"> </span>zoals <span class=\"_ _33\"> </span>aanvaar<span class=\"_ _2\"></span>d <span class=\"_ _4f\"> </span>binnen <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>Europese  Unie, <span class=\"_ _33\"> </span>een getrouw <span class=\"_ _1c\"></span>beeld <span class=\"_ _50\"></span>geven <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>vermogen, <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>financi\u00eble <span class=\"_ _50\"></span>toestand, <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>resultaten, van  het  o<span class=\"_ _0\"></span>verzicht  van  de  gerealiseerde  en  niet<span class=\"_ _0\"></span>-gerealiseerd<span class=\"_ _2\"></span>e  resultaten  en  v<span class=\"_ _0\"></span>an  het kasstroomoverzicht <span class=\"_ _38\"> </span>van <span class=\"_ _28\"> </span>de <span class=\"_ _28\"> </span>emit<span class=\"_ _2\"></span>tent, <span class=\"_ _28\"> </span>en <span class=\"_ _28\"> </span>de <span class=\"_ _38\"> </span>in <span class=\"_ _28\"> </span>de <span class=\"_ _28\"> </span>consolidatie <span class=\"_ _28\"> </span>opgenomen<span class=\"_ _26\"></span> ondernemingen;  b)<span class=\"ff8 ls0\"> <span class=\"_ _49\"> </span><span class=\"ff2\">het <span class=\"_ _1e\"> </span>managementverslag <span class=\"_ _31\"></span>over <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>geconsolideerde <span class=\"_ _31\"> </span>jaarrekening <span class=\"_ _31\"> </span>een <span class=\"_ _31\"> </span>getrouw <span class=\"_ _31\"> </span>overzicht </span></span>geeft <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _31\"> </span>ontwikkeling <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>resultaten <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _31\"> </span>bedrijf <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>positie <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de emittent <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>consolidatie <span class=\"_ _0\"></span>opgenomen <span class=\"_ _0\"></span>ondernemingen, <span class=\"_ _0\"></span>evenals <span class=\"_ _0\"></span>een <span class=\"_ _1c\"></span>beschrijving van de voornaamst<span class=\"_ _2\"></span>e risico's en <span class=\"_ _2\"></span>onzekerheden waarmee zij ge<span class=\"_ _2\"></span>confronteerd w<span class=\"_ _2\"></span>orden. Verslag van de <span class=\"ls71\">co</span>mmissaris<span class=\"_ _0\"></span> Verslag <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de  comm<span class=\"_ _2\"></span>issaris  aa<span class=\"_ _2\"></span>n  de<span class=\"_ _2\"></span>  algemene<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>vergadering <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1b\"> </span>Tessenderlo<span class=\"_ _2\"></span>  Group  <span class=\"ls72\">nv</span>  over <span class=\"_ _1b\"> </span>de geconsolideerde<span class=\"_ _2\"></span> jaarrekening <span class=\"_ _2\"></span>voor het boekjaar afge<span class=\"_ _2\"></span>sloten op 31 decembe<span class=\"_ _26\"></span>r<span class=\"_ _0\"></span> 2023 In <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>kader <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>wettelijke <span class=\"_ _0\"></span>controle <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>geconsolideerde<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>jaarrekeni<span class=\"_ _2\"></span>ng <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>Tessenderlo <span class=\"_ _0\"></span>Group nv<span class=\"ls0\"> <span class=\"_ _33\"> </span><span class=\"ff3\">(de <span class=\"_ _33\"> </span>\u201cVennootschap\u201d)  en <span class=\"_ _1d\"> </span>zijn <span class=\"_ _33\"> </span>dochterondernemi<span class=\"_ _2\"></span>ngen <span class=\"_ _33\"> </span>(samen <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>\u201cGroep\u201d),  leggen <span class=\"_ _33\"> </span>wij <span class=\"_ _33\"> </span>u <span class=\"_ _1d\"> </span>ons </span></span>commissaris<span class=\"_ _2\"></span>verslag <span class=\"_ _33\"> </span>voor. <span class=\"_ _33\"> </span>Dit <span class=\"_ _33\"> </span>bevat <span class=\"_ _33\"> </span>ons <span class=\"_ _33\"> </span>verslag <span class=\"_ _33\"> </span>over <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>gecons<span class=\"_ _2\"></span>olideerde <span class=\"_ _33\"> </span>jaarrekening  voor <span class=\"_ _33\"> </span>het boekjaar <span class=\"_ _2\"></span>afgesloten <span class=\"_ _26\"></span>op <span class=\"_ _2\"></span>31 <span class=\"_ _26\"></span>december 2<span class=\"_ _2\"></span>023, <span class=\"_ _2\"></span>alsook <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>overige <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>wet<span class=\"_ _0\"></span>- <span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>regelgeving <span class=\"_ _2\"></span>gestelde <span class=\"_ _26\"></span>eisen. Dit vormt een geh<span class=\"_ _2\"></span>eel en is <span class=\"_ _2\"></span>ondeelbaar.  Wij <span class=\"_ _1c\"></span>werden <span class=\"_ _1c\"></span>benoemd <span class=\"_ _1c\"></span>in <span class=\"_ _0\"></span>onze <span class=\"_ _1c\"></span>hoedanigheid <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>commissaris <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>algemene <span class=\"_ _0\"></span>vergadering <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>10 mei <span class=\"_ _1c\"></span>2022, <span class=\"_ _0\"></span>overeenkomstig <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>voorstel <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>bestuursorgaan<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>uitgebracht <span class=\"_ _0\"></span>op <span class=\"_ _1c\"></span>aanbeveling <span class=\"_ _0\"></span>van <span class=\"_ _50\"></span>het auditcomit\u00e9 en <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>voordracht van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>onderneming<span class=\"_ _2\"></span>sraad. Ons <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>andaat lo<span class=\"_ _0\"></span>opt <span class=\"_ _0\"></span>af op <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>datum <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de algemene <span class=\"_ _1c\"></span>vergadering <span class=\"_ _50\"></span>die <span class=\"_ _50\"></span>beraadslaagt <span class=\"_ _1c\"></span>over <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>afgesloten <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>31 <span class=\"_ _50\"></span>december <span class=\"_ _50\"></span>2024. <span class=\"_ _50\"></span>Wij hebben <span class=\"_ _29\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>wettelijke <span class=\"_ _1d\"> </span>controle <span class=\"_ _29\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>geconsolid<span class=\"_ _2\"></span>eerde <span class=\"_ _29\"> </span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>d<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>groep <span class=\"_ _29\"> </span>ui<span class=\"_ _2\"></span>tgevoerd<span class=\"_ _2\"></span> gedurende vijf ope<span class=\"_ _2\"></span>envolgende boe<span class=\"_ _2\"></span>kjaren. Verslag over de <span class=\"_ _2\"></span>geconsolide<span class=\"_ _2\"></span>erde jaarrekening Oordeel zonder v<span class=\"_ _2\"></span>oorbehoud Wij <span class=\"_ _2\"></span>hebben <span class=\"_ _26\"></span>de wet<span class=\"_ _2\"></span>telijke <span class=\"_ _2\"></span>controle <span class=\"_ _26\"></span>uitgevoerd <span class=\"_ _26\"></span>van de <span class=\"_ _26\"></span>geconsolideerde <span class=\"_ _26\"></span>jaarrekening<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Groep <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ver het <span class=\"_ _37\"> </span>boekjaar <span class=\"_ _37\"> </span>afgesloten <span class=\"_ _3a\"> </span>o<span class=\"_ _0\"></span>p <span class=\"_ _37\"> </span>31 <span class=\"_ _37\"> </span>december <span class=\"_ _37\"> </span>2023 <span class=\"_ _37\"> </span>opgesteld <span class=\"_ _37\"> </span>in <span class=\"_ _37\"> </span>overeenstemming <span class=\"_ _3a\"> </span>met <span class=\"_ _2a\"> </span>IFRS<span class=\"_ _2\"></span> boekhoudnormen<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>zoals <span class=\"_ _33\"> </span>uitgegeven  door <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>International <span class=\"_ _33\"> </span>Accountin<span class=\"_ _2\"></span>g <span class=\"_ _33\"> </span>Standards <span class=\"_ _33\"> </span>Board <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>zoals goedgekeurd  door <span class=\"_ _1d\"> </span>de  Euro<span class=\"_ _0\"></span>pese <span class=\"_ _33\"> </span>Unie  en <span class=\"_ _1d\"> </span>met <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>in <span class=\"_ _4f\"> </span>Belgi\u00eb <span class=\"_ _1d\"> </span>van <span class=\"_ _33\"> </span>toepassing  zijnde <span class=\"_ _33\"> </span>wettelijke <span class=\"_ _33\"> </span>en reglementaire voorschrift<span class=\"_ _2\"></span>en. Deze geconsolideerd<span class=\"_ _2\"></span>e jaarrekening omvat het geconsolideerd<span class=\"_ _26\"></span> <span class=\"_ _0\"></span>overzicht van de fin<span class=\"_ _2\"></span>anci\u00eble situa<span class=\"_ _2\"></span>tie o<span class=\"_ _2\"></span>p 31 dece<span class=\"_ _2\"></span>mber 20<span class=\"_ _2\"></span>23, alsook de <span class=\"_ _2\"></span>geconsolideerde<span class=\"_ _2\"></span> winst- <span class=\"_ _2\"></span>en verliesre<span class=\"_ _2\"></span>kening, het <span class=\"_ _0\"></span>geconsolideerd overzicht <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>gerealiseerde en <span class=\"_ _1c\"></span>niet-gerealiseerde resultaten, het <span class=\"_ _1c\"></span>geconsolid<span class=\"_ _2\"></span>eerd mutatieoverzicht<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>he<span class=\"_ _2\"></span>t <span class=\"_ _1d\"> </span>eigen <span class=\"_ _1d\"> </span>vermogen <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>geconsolideerd <span class=\"_ _33\"> </span>kasstroomoverzicht <span class=\"_ _33\"> </span>over <span class=\"_ _29\"> </span>h<span class=\"_ _2\"></span>et boekjaar <span class=\"_ _2\"></span>afgesloten <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _2\"></span>die <span class=\"_ _26\"></span>datum evenals <span class=\"_ _26\"></span>de toelichti<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>van de <span class=\"_ _26\"></span>materi\u00eble <span class=\"_ _2\"></span>grondslagen <span class=\"_ _26\"></span>voor finan<span class=\"_ _2\"></span>ci\u00eble verslaggeving en <span class=\"_ _1c\"></span>overige <span class=\"_ _0\"></span>informatieverschaffi<span class=\"_ _2\"></span>ng. <span class=\"_ _0\"></span>Het <span class=\"_ _1c\"></span>totaal <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>geconsolideer<span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>balans <span class=\"_ _1c\"></span>bedraagt 2.914,7 <span class=\"_ _0\"></span>miljoen <span class=\"_ _1c\"></span>EUR <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>geconsolid<span class=\"_ _2\"></span>eerde <span class=\"_ _1c\"></span>winst- <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>verliesrekening<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>sluit <span class=\"_ _1c\"></span>af <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>winst <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>het boekjaar van 114,<span class=\"_ _2\"></span>4 miljoen EUR. Naar ons oordeel geeft de geconsolideerde jaarrekening<span class=\"_ _2\"></span> een <span class=\"_ _0\"></span>getrouw beeld van het vermogen en <span class=\"_ _0\"></span>de financi\u00eble toestand v<span class=\"_ _0\"></span>an de Groep <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>december 2023, alsook <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>haar geconsolideerde<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>resultaten en  van  haar  gec<span class=\"_ _2\"></span>onsolideerde  kas<span class=\"_ _2\"></span>stromen  over  h<span class=\"_ _2\"></span>et  boekjaar  dat  op  die  datu<span class=\"_ _2\"></span>m  is  afgesloten,  in<span class=\"_ _2\"></span> overeenstem<span class=\"_ _2\"></span>ming <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>IFRS boek<span class=\"_ _0\"></span>houdnor<span class=\"_ _2\"></span>men <span class=\"_ _0\"></span>zoals <span class=\"_ _0\"></span>uitgegeven <span class=\"_ _0\"></span>door <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>International <span class=\"_ _0\"></span>Accounting Standards <span class=\"_ _50\"></span>Board <span class=\"_ _50\"></span>en <span class=\"_ _25\"></span>zoals <span class=\"_ _50\"></span>goedgekeurd <span class=\"_ _50\"></span>door <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>Europese <span class=\"_ _25\"></span>Unie <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>met<span class=\"_ _0\"></span> <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>in <span class=\"_ _50\"></span>Belgi\u00eb <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>toepassing zijnde wettelijk<span class=\"_ _2\"></span>e en reglementaire <span class=\"_ _2\"></span>voorschriften. Basis voor het oorde<span class=\"_ _2\"></span>el zonder voorbehoud<span class=\"_ _2\"></span> Wij hebben <span class=\"_ _2\"></span>onze c<span class=\"_ _2\"></span>ontrole u<span class=\"_ _2\"></span>itgevoerd volgens<span class=\"_ _2\"></span> de inter<span class=\"_ _2\"></span>nationale c<span class=\"_ _2\"></span>ontrolestandaar<span class=\"_ _2\"></span>den (ISA\u2019s) z<span class=\"_ _2\"></span>oals van<span class=\"_ _2\"></span> toepassing <span class=\"_ _37\"> </span>in <span class=\"_ _2a\"> </span>B<span class=\"_ _2\"></span>elgi\u00eb. <span class=\"_ _37\"> </span>Wij <span class=\"_ _37\"> </span>hebben <span class=\"_ _37\"> </span>bovendien <span class=\"_ _37\"> </span>de <span class=\"_ _37\"> </span>door <span class=\"_ _2a\"> </span>IAAS<span class=\"_ _2\"></span>B <span class=\"_ _2a\"> </span>g<span class=\"_ _2\"></span>oedgekeurd<span class=\"_ _2\"></span>e <span class=\"_ _2a\"> </span>interna<span class=\"_ _2\"></span>tionale controlestandaard<span class=\"_ _2\"></span>en  toegepast  die  v<span class=\"_ _0\"></span>an  toepassing  zijn  op  de <span class=\"_ _33\"> </span>huidige  afsluitdatum  en  no<span class=\"_ _0\"></span>g  niet goedgekeurd zijn op <span class=\"_ _0\"></span>nationaal niveau.. Onze v<span class=\"_ _0\"></span>erantwo<span class=\"_ _2\"></span>ordelijkheden op <span class=\"_ _0\"></span>grond van deze <span class=\"_ _0\"></span>standaarden zijn verder <span class=\"_ _2\"></span>beschreven in <span class=\"_ _2\"></span>de sectie <span class=\"_ _2\"></span>\u201cVerantwoordelijk<span class=\"_ _2\"></span>heden van <span class=\"_ _2\"></span>de commissaris <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>oor de c<span class=\"_ _2\"></span>ontrole van<span class=\"_ _2\"></span> de <span class=\"_ _1b\"> </span>geconsolid<span class=\"_ _2\"></span>eerde <span class=\"_ _1e\"> </span>jaarrekening\u201d <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>on<span class=\"ff2\">s <span class=\"_ _1b\"> </span>verslag. <span class=\"_ _1e\"> </span>Wij <span class=\"_ _1b\"> </span>hebben <span class=\"_ _1e\"> </span>alle <span class=\"_ _1e\"> </span>deontologische <span class=\"_ _1e\"> </span>vereisten <span class=\"_ _1e\"> </span>die </span>relevant zijn voor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>controle van <span class=\"_ _0\"></span>de geconsolideerde jaarrekening in <span class=\"_ _0\"></span>Belgi\u00eb nageleefd, met <span class=\"_ _0\"></span>inbegrip<span class=\"_ _2\"></span> van deze met betrek<span class=\"_ _2\"></span>king tot de <span class=\"_ _2\"></span>onafhankelijkheid. <span class=\"_ _2\"></span> Wij <span class=\"_ _31\"> </span>hebben <span class=\"_ _32\"></span>van <span class=\"_ _1e\"> </span>het <span class=\"_ _32\"></span>bestuursorgaan <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>aangestelden <span class=\"_ _32\"></span>van <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>Vennootschap <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>voor <span class=\"_ _31\"> </span>onze controle vereist<span class=\"_ _2\"></span>e opheldering<span class=\"_ _2\"></span>en en inlichtingen verkr<span class=\"_ _2\"></span>egen. Wij zijn van mening dat <span class=\"_ _0\"></span>de door ons verkregen controle-informatie voldoende en geschikt is als basis voor ons oordeel.<span class=\"_ _2\"></span> Kernpunten van de c<span class=\"_ _2\"></span>ontrole Kernpunten <span class=\"_ _2\"></span>van onze<span class=\"_ _2\"></span> contr<span class=\"_ _2\"></span>ole betr<span class=\"_ _2\"></span>effen die<span class=\"_ _2\"></span> aangelege<span class=\"_ _2\"></span>nheden die<span class=\"_ _2\"></span> naar<span class=\"_ _2\"></span> ons <span class=\"_ _2\"></span>professioneel<span class=\"_ _2\"></span> oordeel<span class=\"_ _2\"></span> het<span class=\"_ _2\"></span> meest <span class=\"_ _29\"> </span>significant <span class=\"_ _1d\"> </span>waren <span class=\"_ _29\"> </span>bij <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>controle <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>gecons<span class=\"_ _2\"></span>olideerde <span class=\"_ _29\"> </span>jaarrek<span class=\"_ _2\"></span>ening <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>huidige verslagperiode.  Deze  aangelegenheden  zijn  behandeld  in  de  co<span class=\"_ _0\"></span>ntext  v<span class=\"_ _0\"></span>an  onze  controle  van <span class=\"_ _33\"> </span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _29\"> </span>jaarreken<span class=\"_ _2\"></span>ing <span class=\"_ _1d\"> </span>als <span class=\"_ _29\"> </span>geheel <span class=\"_ _29\"> </span>en <span class=\"_ _1d\"> </span>bij <span class=\"_ _29\"> </span>het<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>vormen <span class=\"_ _1d\"> </span>van <span class=\"_ _1d\"> </span>ons <span class=\"_ _29\"> </span>oordeel <span class=\"_ _1d\"> </span>hierover, <span class=\"_ _29\"> </span>en <span class=\"_ _1d\"> </span>wij verschaffen geen<span class=\"_ _2\"></span> afzonderlijk oordeel ove<span class=\"_ _2\"></span>r deze aangelegenh<span class=\"_ _2\"></span>eden. Bijzondere waa<span class=\"_ _2\"></span>rdeverminderingen op<span class=\"_ _2\"></span> materi\u00eble vas<span class=\"_ _2\"></span>te activa, goodwill en im<span class=\"_ _2\"></span>materi\u00eble vaste activa We <span class=\"_ _50\"></span>verw<span class=\"_ _0\"></span>ijzen <span class=\"_ _50\"></span>naar <span class=\"_ _25\"></span>toelichting <span class=\"_ _50\"></span>11, <span class=\"_ _25\"></span>12 <span class=\"_ _25\"></span>en <span class=\"_ _50\"></span>1<span class=\"_ _0\"></span>3 <span class=\"_ _25\"></span>respecti<span class=\"_ _2\"></span>evelijk <span class=\"_ _25\"></span> <span class=\"_ _50\"></span>\u201c<span class=\"_ _0\"></span>materi\u00eble <span class=\"_ _50\"></span>vaste <span class=\"_ _25\"></span>activa\u201d, <span class=\"_ _50\"></span>\u201cgoodwill\u201d <span class=\"_ _50\"></span>en \u201cimmateri\u00eble <span class=\"_ _2\"></span>vaste activa\u201d <span class=\"_ _2\"></span>van de geconsolideerde jaa<span class=\"_ _2\"></span>rrekening.<span class=\"ff2\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Omschrijving<span class=\"_ _2\"></span> </span></span>Materi\u00eble <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>aste <span class=\"_ _2\"></span>activa, <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>immateri\u00eble <span class=\"_ _26\"></span>vaste activa <span class=\"_ _2\"></span>bedragen <span class=\"_ _26\"></span>1.474,8 <span class=\"_ _2\"></span>miljoen eur<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span> per<span class=\"_ _2\"></span> 31 <span class=\"_ _25\"></span>december <span class=\"_ _25\"></span>2023 <span class=\"_ _32\"></span>en <span class=\"_ _25\"></span>vertegenwoordigen <span class=\"_ _25\"></span>50,6 <span class=\"_ _25\"></span>% <span class=\"_ _32\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>totale <span class=\"_ _25\"></span>activa <span class=\"_ _32\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>Gro<span class=\"_ _0\"></span>ep <span class=\"_ _25\"></span>per <span class=\"_ _32\"></span>31 december 2023.<span class=\"_ _2\"></span> De Gr<span class=\"_ _2\"></span>oep <span class=\"_ _2\"></span>voert jaarl<span class=\"_ _2\"></span>ijks <span class=\"_ _2\"></span>een <span class=\"_ _26\"></span>test op <span class=\"_ _26\"></span>ee<span class=\"_ _0\"></span>n b<span class=\"_ _2\"></span>ijzondere <span class=\"_ _26\"></span>waardeverminderingen <span class=\"_ _26\"></span>uit voor <span class=\"_ _26\"></span>goodwill <span class=\"_ _2\"></span>en eveneens, <span class=\"_ _25\"></span>indien <span class=\"_ _32\"></span>er <span class=\"_ _32\"></span>indicatoren <span class=\"_ _25\"></span>zijn <span class=\"_ _32\"></span>op <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>bijzondere <span class=\"_ _25\"></span>waardevermindering<span class=\"_ _2\"></span>, <span class=\"_ _32\"></span>voor <span class=\"_ _25\"></span>m<span class=\"_ _0\"></span>ateri\u00eble vaste activa <span class=\"_ _0\"></span>(\u201cMVA\u201d) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>immat<span class=\"_ _2\"></span>eri\u00eble vaste <span class=\"_ _0\"></span>activa. <span class=\"_ _0\"></span>Per 31 <span class=\"_ _0\"></span>december 2023 <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span><span class=\"ff2\">epaalt de <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>ep de </span>realiseerbare <span class=\"_ _56\"></span>waarde <span class=\"_ _26\"></span>voor <span class=\"_ _56\"></span>elk <span class=\"_ _2\"></span>van <span class=\"_ _26\"></span>de <span class=\"_ _56\"></span>kleinste <span class=\"_ _26\"></span>te <span class=\"_ _26\"></span>onderscheiden <span class=\"_ _56\"></span>groep <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>activa <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>kasstromen genereren <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>in <span class=\"_ _1e\"> </span>ho<span class=\"_ _0\"></span>ge <span class=\"_ _1e\"> </span>mate <span class=\"_ _1e\"> </span>onafhankelijk <span class=\"_ _1e\"> </span>zijn <span class=\"_ _1e\"> </span>(kasstroom <span class=\"_ _1e\"> </span>genererende <span class=\"_ _31\"> </span>ee<span class=\"_ _0\"></span>nheid <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1e\"> </span>\u201cKGE\u201d) indien er <span class=\"_ _0\"></span>indicatoren o<span class=\"_ _0\"></span>p een <span class=\"_ _0\"></span>bijzondere <span class=\"_ _0\"></span>waardevermi<span class=\"_ _2\"></span>ndering <span class=\"_ _0\"></span>werden <span class=\"_ _0\"></span>vastgestel<span class=\"_ _2\"></span>d. Vo<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>iedere KGE <span class=\"_ _29\"> </span>maakt <span class=\"_ _1f\"> </span>het <span class=\"_ _29\"> </span>bestuursorgaan <span class=\"_ _29\"> </span>een <span class=\"_ _29\"> </span>inschatting <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1f\"> </span>realiseerbare <span class=\"_ _29\"> </span>waarde <span class=\"_ _29\"> </span>door <span class=\"_ _1f\"> </span>een<span class=\"_ _2\"></span> verdiscontering<span class=\"_ _2\"></span> van toekomstige kasstromen om te bepalen of deze acti<span class=\"_ _2\"></span>va onderhevig zijn aan een  bijz<span class=\"_ _2\"></span>ondere <span class=\"_ _1e\"> </span>waardeverminderingen <span class=\"_ _1e\"> </span>op  balansdatum <span class=\"_ _1b\"> </span>alsmed<span class=\"_ _2\"></span>e  van <span class=\"_ _1e\"> </span>het  b<span class=\"_ _2\"></span>edrag  van<span class=\"_ _2\"></span>  d<span class=\"_ _2\"></span>eze bijzondere waarde<span class=\"_ _2\"></span>vermindering. Bijzondere  waard<span class=\"_ _2\"></span>evermin<span class=\"_ _2\"></span>deringen  op<span class=\"_ _2\"></span>  MVA,  g<span class=\"_ _2\"></span>oodwill  en <span class=\"_ _1b\"> </span>immateri<span class=\"_ _2\"></span>\u00eble  vaste <span class=\"_ _1e\"> </span>activa  zijn  e<span class=\"_ _2\"></span>en kernpunt <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>controle omwille <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>omvang <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>deze <span class=\"_ _0\"></span>balanspositie <span class=\"_ _0\"></span>(50,6%) <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>door <span class=\"_ _0\"></span>het vereiste <span class=\"_ _2\"></span>van b<span class=\"_ _26\"></span>eoordelingsvermogen <span class=\"_ _26\"></span>van het <span class=\"_ _26\"></span>management <span class=\"_ _2\"></span>welke <span class=\"_ _26\"></span>hoofdzakelijk be<span class=\"_ _2\"></span>trekking <span class=\"_ _2\"></span>heeft op  de <span class=\"_ _33\"> </span>gebruikte  inputs  bij  zowel <span class=\"_ _33\"> </span>de  voorspelling  als  de <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>erdiscontering  van  toekomstige kasstromen ter bepal<span class=\"_ _2\"></span>ing van<span class=\"_ _2\"></span> de realiseerbare waard<span class=\"_ _2\"></span>e. \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Onze controlew<span class=\"_ _2\"></span>erkzaamheden o<span class=\"_ _2\"></span>mvatten met de assis<span class=\"_ _2\"></span>tentie van onze <span class=\"_ _2\"></span>waarderingsspecialist<span class=\"_ _2\"></span>en: </span></span>-<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het in <span class=\"_ _2\"></span>vraag stellen <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>analyse van <span class=\"_ _2\"></span>het manage<span class=\"_ _2\"></span>ment omtrent <span class=\"_ _26\"></span>mogelijke indicatoren <span class=\"_ _2\"></span>van </span></span>bijzondere waardevermindering<span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>op <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>onze <span class=\"_ _0\"></span>kennis <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Groep <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ons <span class=\"_ _0\"></span>inzicht <span class=\"_ _0\"></span>in de interne en extern<span class=\"_ _2\"></span>e factoren die relevan<span class=\"_ _2\"></span>t zijn voor de Gr<span class=\"_ _2\"></span>oep; -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>vraag <span class=\"_ _1c\"></span>stellen <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _1c\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>management <span class=\"_ _1c\"></span>ge\u00efdentificeerde <span class=\"_ _1c\"></span>KGE <span class=\"_ _1c\"></span>op <span class=\"_ _50\"></span>basis <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _1c\"></span>onze </span></span>kennis <span class=\"_ _1b\"> </span>van  de <span class=\"_ _1b\"> </span>activiteiten<span class=\"_ _2\"></span>  van <span class=\"_ _1b\"> </span>de  Gr<span class=\"_ _2\"></span>oep  en<span class=\"_ _2\"></span>  van  d<span class=\"_ _2\"></span>e  boekhoudkun<span class=\"_ _2\"></span>dige  nor<span class=\"_ _2\"></span>men <span class=\"_ _1b\"> </span>die  van<span class=\"_ _2\"></span> toepassing zijn;<span class=\"_ _2\"></span> -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het  evalueren <span class=\"_ _1b\"> </span>van  het  proces  wa<span class=\"_ _2\"></span>armee  de  kastr<span class=\"_ _2\"></span>oomprognoses  do<span class=\"_ _2\"></span>or  het  management<span class=\"_ _26\"></span> </span></span>werden <span class=\"_ _20\"> </span>opgesteld, <span class=\"_ _20\"> </span>inclusief <span class=\"_ _27\"> </span>het <span class=\"_ _20\"> </span>testen <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>onderligg<span class=\"_ _2\"></span>ende <span class=\"_ _27\"> </span>berekening<span class=\"_ _2\"></span>en <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>het afstemmen <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>prognoses  met <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>laatste <span class=\"_ _33\"> </span>door <span class=\"_ _33\"> </span>het <span class=\"_ _1d\"> </span>bestuursorgaan <span class=\"_ _33\"> </span>goedg<span class=\"_ _2\"></span>ekeurde financi\u00eble doelst<span class=\"_ _2\"></span>ellingen; -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het <span class=\"_ _0\"></span>analyseren van <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>inschattingsvermogen<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de Gro<span class=\"_ _0\"></span>ep <span class=\"_ _0\"></span>om <span class=\"_ _0\"></span>kasstromen nauwkeurig te </span></span>voorspellen  d<span class=\"_ _2\"></span>oor  het  uitvoeren<span class=\"_ _2\"></span>  van  een  retr<span class=\"_ _2\"></span>ospectief  nazicht<span class=\"_ _2\"></span>  met  betrek<span class=\"_ _2\"></span>king  tot  dez<span class=\"_ _2\"></span>e kasstromen <span class=\"_ _0\"></span>door <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>vergelijken <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>belangrijke <span class=\"_ _0\"></span>aannames <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>historische <span class=\"_ _1c\"></span>resultaten. <span class=\"_ _0\"></span>W<span class=\"_ _0\"></span>ij beoordeelden <span class=\"_ _56\"></span>tevens <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>belang<span class=\"_ _2\"></span>rijke <span class=\"_ _26\"></span>inputs <span class=\"_ _26\"></span>en <span class=\"_ _26\"></span>gegevens <span class=\"_ _26\"></span>die <span class=\"_ _26\"></span>gebruikt <span class=\"_ _26\"></span>werden <span class=\"_ _26\"></span>voor <span class=\"_ _56\"></span>het <span class=\"_ _2\"></span>maken van deze voorspeld<span class=\"_ _2\"></span>e kasstromen op basi<span class=\"_ _2\"></span>s van onze ke<span class=\"_ _2\"></span>nnis van de bedrijfsacti<span class=\"_ _2\"></span>viteiten; Het <span class=\"_ _50\"></span>beoordelen <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>gepastheid <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>gehanteer<span class=\"_ _2\"></span>de <span class=\"_ _50\"></span>waarderingsmethodolog<span class=\"_ _2\"></span>ie <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _50\"></span>de Groep <span class=\"_ _35\"> </span>en <span class=\"_ _35\"> </span>de <span class=\"_ _53\"> </span>bepaling <span class=\"_ _35\"> </span>van <span class=\"_ _35\"> </span>de <span class=\"_ _35\"> </span>verdisconteringsvoeten<span class=\"_ _2\"></span> <span class=\"_ _35\"> </span>en <span class=\"_ _53\"> </span>andere <span class=\"_ _35\"> </span>belangrijke<span class=\"_ _2\"></span> veronderstelling<span class=\"_ _2\"></span>en; -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het <span class=\"_ _1b\"> </span>nagaan <span class=\"_ _1e\"> </span>van  de <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>athematische <span class=\"_ _1e\"> </span>nauwkeurigheid<span class=\"_ _2\"></span> <span class=\"_ _1b\"> </span>van <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>gehanteerde <span class=\"_ _31\"> </span>m<span class=\"_ _0\"></span>odellen <span class=\"_ _1e\"> </span>met </span></span>betrekking tot de<span class=\"_ _2\"></span> bijzondere waard<span class=\"_ _2\"></span>evermindering; -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het <span class=\"_ _32\"></span>uitvoeren<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>van <span class=\"_ _25\"></span>sensitiviteitsanalyses<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>rond <span class=\"_ _25\"></span>de <span class=\"_ _32\"></span>belangrijkste<span class=\"_ _2\"></span> <span class=\"_ _32\"></span>aannames <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>zijn <span class=\"_ _25\"></span>gebruikt </span></span>voor <span class=\"_ _50\"></span>het <span class=\"_ _50\"></span>bepalen <span class=\"_ _1c\"></span>en <span class=\"_ _25\"></span>het <span class=\"_ _50\"></span>verdisconteren <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>kasstroomprognoses, <span class=\"_ _1c\"></span>in <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>bijzonder <span class=\"_ _1c\"></span>het resultaat v<span class=\"_ _2\"></span>oor interesten <span class=\"_ _26\"></span>en belastingen <span class=\"_ _2\"></span>de gew<span class=\"_ _2\"></span>ogen gemiddeld<span class=\"_ _2\"></span>e kost <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an het <span class=\"_ _2\"></span>vermogen en<span class=\"_ _2\"></span> de groeivoeten di<span class=\"_ _2\"></span>e door de Gro<span class=\"_ _2\"></span>ep worden gebruikt;  -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">De gepastheid<span class=\"_ _26\"></span> beoordelen <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>toelichtingen<span class=\"_ _2\"></span> van <span class=\"_ _2\"></span>de Gro<span class=\"_ _2\"></span>ep met <span class=\"_ _2\"></span>betrekking<span class=\"_ _2\"></span> tot <span class=\"_ _26\"></span>bijzondere </span></span>waardeverminderin<span class=\"_ _2\"></span>gen van MVA, goodwill en i<span class=\"_ _2\"></span>mmateri\u00eble vaste acti<span class=\"_ _2\"></span>va zoals opgenomen in<span class=\"_ _26\"></span> toelichting 11, <span class=\"_ _2\"></span>12 en 13 bij de gec<span class=\"_ _2\"></span>onsolideerde jaarrek<span class=\"_ _2\"></span>ening.  Toelichtingen met <span class=\"_ _1c\"></span>betrekki<span class=\"_ _2\"></span>ng <span class=\"_ _0\"></span>tot <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>boekhoudkundig<span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>2023 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>consolid<span class=\"_ _2\"></span>atie <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>Picanol nv<span class=\"ls0\"> <span class=\"_ _25\"></span><span class=\"ff6\">(\u201cPicanol <span class=\"_ _25\"></span>Group\u201d) <span class=\"_ _32\"></span>als <span class=\"_ _25\"></span>gevolg <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>het <span class=\"_ _32\"></span>vrijwillig <span class=\"_ _50\"></span>openbaar <span class=\"_ _25\"></span>bod <span class=\"_ _25\"></span>door <span class=\"_ _32\"> </span>Tessenderlo <span class=\"_ _50\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _32\"> </span></span></span>nv<span class=\"ls0\"> <span class=\"_ _32\"></span>op <span class=\"_ _25\"></span>alle </span>aandelen van Pican<span class=\"_ _2\"></span>ol <span class=\"ls64\">nv</span> zoals bekendgemaa<span class=\"_ _2\"></span>kt op 8 jul<span class=\"_ _2\"></span>i 2022 We <span class=\"_ _31\"></span>verwijzen <span class=\"_ _32\"></span>naar <span class=\"_ _31\"></span>toelichting<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>4 <span class=\"_ _31\"> </span>\u201cAcquisities <span class=\"_ _32\"></span>en <span class=\"_ _31\"> </span>verkopen\u201d, <span class=\"_ _32\"></span>meer <span class=\"_ _31\"> </span>in <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>bijzonder <span class=\"_ _32\"></span>\u201cAcquisitie <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>an Picanol  Gr<span class=\"_ _2\"></span>oup\u201d  en <span class=\"_ _1b\"> </span>alle  t<span class=\"_ _2\"></span>oelichtingen  aan<span class=\"_ _2\"></span>geduid <span class=\"_ _1b\"> </span>met  \u201cPro <span class=\"_ _1b\"> </span>Forma\u201d  d<span class=\"_ _2\"></span>oorheen <span class=\"_ _1b\"> </span>de  geconsolid<span class=\"_ _2\"></span>eerde jaarrekening.<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Omschrijving<span class=\"_ _2\"></span> </span></span>Tessenderlo <span class=\"_ _2\"></span>Group <span class=\"ls26\">nv</span> en Pi<span class=\"_ _2\"></span>canol <span class=\"lse\">nv</span> hebben <span class=\"_ _26\"></span>op 8 juli <span class=\"_ _2\"></span>2022 hun <span class=\"_ _2\"></span>voornemen <span class=\"_ _2\"></span>bekend<span class=\"_ _2\"></span>gemaakt om de <span class=\"_ _0\"></span>industri\u00eble <span class=\"_ _1c\"></span>activiteiten v<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>beide <span class=\"_ _1c\"></span>vennootschappe<span class=\"_ _2\"></span>n <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>combineren <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>\u00e9\u00e9n <span class=\"_ _1c\"></span>grote <span class=\"_ _0\"></span>industri\u00eble groep. Vanaf <span class=\"_ _26\"></span>2013 heeft <span class=\"_ _2\"></span>Picanol Gr<span class=\"_ _2\"></span>oup een <span class=\"_ _2\"></span>referenti<span class=\"_ _2\"></span>e belang<span class=\"_ _2\"></span> in T<span class=\"_ _2\"></span>essenderlo <span class=\"_ _2\"></span>Group <span class=\"lse\">nv</span> en vanaf<span class=\"_ _26\"></span> 2019 werd <span class=\"_ _0\"></span>Tessenderlo Group <span class=\"_ _0\"></span><span class=\"lse\">nv</span> <span class=\"_ _0\"></span>integraal geconsolideerd in de <span class=\"_ _0\"></span>geconsolideerde jaarrekening van <span class=\"_ _32\"></span>Picanol <span class=\"_ _25\"></span>Group. <span class=\"_ _32\"></span>Op <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>dag <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>bekendmaking <span class=\"_ _25\"></span>waren <span class=\"_ _25\"></span>2<span class=\"_ _0\"></span>1.860.003 <span class=\"_ _25\"></span>(50,65%) <span class=\"_ _32\"></span>aandelen <span class=\"_ _25\"></span>van Tessenderlo <span class=\"_ _1e\"> </span>Group <span class=\"_ _1b\"> </span>in <span class=\"_ _1e\"> </span>het <span class=\"_ _1b\"> </span>bezit <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>Picanol <span class=\"_ _1e\"> </span>Group <span class=\"_ _1b\"> </span>via <span class=\"_ _1b\"> </span>haar <span class=\"_ _1e\"> </span>volledige <span class=\"_ _1b\"> </span>dochteronderne<span class=\"_ _2\"></span>ming Verbrugge <span class=\"lse\">nv</span>, waaraan <span class=\"_ _2\"></span>62,89 % stemrecht<span class=\"_ _2\"></span>en waren verbond<span class=\"_ _2\"></span>en.  Zoals ver<span class=\"_ _2\"></span>meld in <span class=\"_ _2\"></span>toelichting<span class=\"_ _2\"></span> 4 waarn<span class=\"_ _2\"></span>aar hierbo<span class=\"_ _2\"></span>ven ger<span class=\"_ _2\"></span>efereerd w<span class=\"_ _2\"></span>ordt, vonden <span class=\"_ _26\"></span>er gedurende <span class=\"_ _2\"></span>de boekjaren <span class=\"_ _0\"></span>2022 <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>aantal <span class=\"_ _1c\"></span>transacties <span class=\"_ _0\"></span>en <span class=\"_ _50\"></span>ruilbied<span class=\"_ _2\"></span>ingen <span class=\"_ _1c\"></span>plaats <span class=\"_ _1c\"></span>waardoor <span class=\"_ _0\"></span>Te<span class=\"_ _0\"></span>ssenderlo Group <span class=\"_ _32\"></span><span class=\"ls26\">nv</span> <span class=\"_ _32\"></span>97,90% <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _25\"></span>aandelen <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>Picanol <span class=\"_ _25\"></span>Group <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>bezit <span class=\"_ _32\"></span>had <span class=\"_ _25\"></span>op <span class=\"_ _25\"></span>2 <span class=\"_ _32\"></span>januari <span class=\"_ _25\"></span>2023. <span class=\"_ _32\"></span>Vanaf januari 2023 werd Pican<span class=\"_ _2\"></span>ol Group volledig geconsolide<span class=\"_ _2\"></span>erd in de geconsolideerde r<span class=\"_ _2\"></span>esultaten van Tessenderlo <span class=\"_ _0\"></span>Group <span class=\"_ _1c\"></span><span class=\"lse\">nv</span>. <span class=\"_ _1c\"></span>Vervolgens <span class=\"_ _0\"></span>vond <span class=\"_ _1c\"></span>een <span class=\"_ _0\"></span>openbaar <span class=\"_ _0\"></span>ruilbod <span class=\"_ _1c\"></span>plaats <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>or <span class=\"_ _1c\"></span>Tessenderlo <span class=\"_ _0\"></span>Group nv<span class=\"ls0\"> op de overblijvend<span class=\"_ _2\"></span>e aandelen van Pican<span class=\"_ _2\"></span>ol Group.  </span>Deze <span class=\"_ _1e\"> </span>aangelegenheid <span class=\"_ _32\"></span>we<span class=\"_ _0\"></span>rd <span class=\"_ _31\"> </span>verleden <span class=\"_ _1e\"> </span>jaar <span class=\"_ _1e\"> </span>als <span class=\"_ _1e\"> </span>een <span class=\"_ _31\"> </span>kernpunt <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>controle <span class=\"_ _31\"> </span>ge\u00efdentificeerd<span class=\"_ _2\"></span> omwille <span class=\"_ _26\"></span>van het <span class=\"_ _26\"></span>belang <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>deze <span class=\"_ _26\"></span>gebeurtenis <span class=\"_ _2\"></span>na <span class=\"_ _2\"></span>balansdatum,<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> i<span class=\"_ _2\"></span>mpact <span class=\"_ _2\"></span>ervan <span class=\"_ _26\"></span>op de<span class=\"_ _2\"></span> finan<span class=\"_ _2\"></span>ci\u00eble positie <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>Venn<span class=\"_ _2\"></span>ootschap <span class=\"_ _20\"> </span>en <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>Groep, <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>complexiteit <span class=\"_ _20\"> </span>van <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>transactie <span class=\"_ _27\"> </span>vanuit boekhoudkundig<span class=\"_ _2\"></span> oogpu<span class=\"_ _2\"></span>nt en <span class=\"_ _26\"></span>eveneens wat <span class=\"_ _26\"></span>betreft <span class=\"_ _2\"></span>wettelijke <span class=\"_ _2\"></span>aspecten. <span class=\"_ _26\"></span>In het <span class=\"_ _2\"></span>huidig<span class=\"_ _2\"></span>e boekjaar<span class=\"_ _2\"></span> wordt <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>boekhoudkundige <span class=\"_ _3a\"> </span>verwerking <span class=\"_ _2c\"> </span>van <span class=\"_ _37\"> </span>de <span class=\"_ _3a\"> </span>transactie <span class=\"_ _3a\"> </span>van <span class=\"_ _3a\"> </span>Picanol <span class=\"_ _3a\"> </span>Group <span class=\"_ _3a\"> </span>in <span class=\"_ _37\"> </span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _33\"> </span>jaarrekening  v<span class=\"_ _0\"></span>an <span class=\"_ _33\"> </span>Tessenderlo <span class=\"_ _33\"> </span>Group  voor <span class=\"_ _1d\"> </span>het <span class=\"_ _33\"> </span>boekjaar <span class=\"_ _33\"> </span>ge\u00ebindigd<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>op <span class=\"_ _1d\"> </span>31 december <span class=\"_ _33\"> </span>2023 <span class=\"_ _33\"> </span>evenzeer <span class=\"_ _33\"> </span>beschouwd <span class=\"_ _33\"> </span>als <span class=\"_ _1d\"> </span>een <span class=\"_ _33\"> </span>kernpunt <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _33\"> </span>controle <span class=\"_ _33\"> </span>omwille <span class=\"_ _33\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _33\"> </span>de significante <span class=\"_ _26\"></span>impact, <span class=\"_ _56\"></span>meer <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>het <span class=\"_ _26\"></span>bijzonder <span class=\"_ _26\"></span>refererend <span class=\"_ _26\"></span>naar <span class=\"_ _26\"></span>de <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>pname <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>P<span class=\"_ _0\"></span>ro <span class=\"_ _26\"></span>Forma <span class=\"_ _26\"></span>informatie doorheen <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>geconsolideer<span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>jaarrekening. <span class=\"_ _56\"></span>De i<span class=\"_ _2\"></span>mpact <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>acquisitie <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>Picanol <span class=\"_ _2\"></span>Group <span class=\"_ _26\"></span>door Tessenderlo <span class=\"_ _1d\"> </span>Group <span class=\"_ _1d\"> </span><span class=\"lse\">nv</span> <span class=\"_ _29\"> </span>alsof <span class=\"_ _1d\"> </span>deze <span class=\"_ _1d\"> </span>op <span class=\"_ _29\"> </span>1 <span class=\"_ _1d\"> </span>januari <span class=\"_ _33\"> </span>2<span class=\"_ _0\"></span>022 <span class=\"_ _1d\"> </span>zou <span class=\"_ _1d\"> </span>hebben <span class=\"_ _29\"> </span>plaatsge<span class=\"_ _2\"></span>vonden <span class=\"_ _1d\"> </span>wordt weergegeven <span class=\"_ _33\"> </span>ten <span class=\"_ _1d\"> </span>aanzien <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerde<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>balans, <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>g<span class=\"_ _2\"></span>econsolideer<span class=\"_ _2\"></span>de <span class=\"_ _1d\"> </span>winst<span class=\"_ _0\"></span>- <span class=\"_ _1d\"> </span>en verliesrekening<span class=\"_ _2\"></span>,  het  geconsolideerd<span class=\"_ _26\"></span>e  overzicht  van  wijzig<span class=\"_ _2\"></span>ingen  in <span class=\"_ _1b\"> </span>het  eigen  vermogen,  de<span class=\"_ _2\"></span> kasstromen en d<span class=\"_ _2\"></span>e toelichtin<span class=\"_ _2\"></span>gen voor het jaar dan ge\u00ebi<span class=\"_ _2\"></span>ndigd. Onze controlew<span class=\"_ _2\"></span>erkzaamheden o<span class=\"_ _2\"></span>mvatten: -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het <span class=\"_ _2a\"> </span>verifi\u00ebren <span class=\"_ _2a\"> </span>van <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>juiste <span class=\"_ _30\"> </span>integratie <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>presentatie<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>van <span class=\"_ _30\"> </span>de <span class=\"_ _2a\"> </span>2022 <span class=\"_ _2a\"> </span>Pro<span class=\"_ _0\"></span>-Forma<span class=\"_ _2\"></span> </span></span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _50\"></span>winst- <span class=\"_ _1c\"></span>en <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erliesrekeni<span class=\"_ _2\"></span>ng, <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>2<span class=\"_ _0\"></span>022 <span class=\"_ _1c\"></span>Pro <span class=\"_ _50\"></span>Forma <span class=\"_ _1c\"></span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>overzicht van <span class=\"_ _26\"></span>wijzigingen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>het eig<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>vermogen, <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>2022 <span class=\"_ _26\"></span>Pro <span class=\"_ _26\"></span>Forma <span class=\"_ _2\"></span>geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>balans<span class=\"_ _2\"></span>; <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>2022 Pro <span class=\"_ _32\"></span>Forma <span class=\"_ _31\"></span>geconsolid<span class=\"_ _2\"></span>eerde <span class=\"_ _32\"></span>kasstroomoverzicht<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>bijhorende <span class=\"_ _32\"></span> <span class=\"_ _32\"></span>Pro <span class=\"_ _31\"> </span>Forma <span class=\"_ _25\"></span>toelichting (\u201c2022 Pro<span class=\"_ _2\"></span> Forma Financi\u00ebl<span class=\"_ _2\"></span>e Infor<span class=\"_ _2\"></span>matie\u201d) in de<span class=\"_ _2\"></span> 2023 <span class=\"_ _2\"></span>geconsolideerd<span class=\"_ _2\"></span>e jaarrekenin<span class=\"_ _26\"></span>g door het vergelijken <span class=\"_ _2\"></span>van d<span class=\"_ _2\"></span>e 2022 <span class=\"_ _2\"></span>Pro F<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>rma Finan<span class=\"_ _2\"></span>ci\u00eble Inf<span class=\"_ _2\"></span>ormatie z<span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>als opg<span class=\"_ _2\"></span>enomen in <span class=\"_ _26\"></span>toelichting 3<span class=\"_ _2\"></span>1, Gebeurtenissen <span class=\"_ _26\"></span>na <span class=\"_ _2\"></span>balansdatum <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>de <span class=\"_ _26\"></span>2022 g<span class=\"_ _2\"></span>econsolideerde <span class=\"_ _26\"></span>jaarrekening <span class=\"_ _26\"></span>van <span class=\"_ _2\"></span>Tessenderl<span class=\"_ _2\"></span>o Group  N<span class=\"_ _2\"></span>V <span class=\"_ _1b\"> </span>met <span class=\"_ _1b\"> </span>de <span class=\"_ _1b\"> </span>2022 <span class=\"_ _1e\"> </span>Pro  For<span class=\"_ _2\"></span>ma  Financi<span class=\"_ _2\"></span>\u00eble <span class=\"_ _1b\"> </span>Informatie <span class=\"_ _1e\"> </span>zoals <span class=\"_ _1b\"> </span>opgenomen <span class=\"_ _1b\"> </span>in <span class=\"_ _1e\"> </span>de  2023<span class=\"_ _2\"></span> geconsolideerd<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>; -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het  vergelijken <span class=\"_ _1e\"> </span>van  de  Re\u00eble  waard<span class=\"_ _2\"></span>e  aanpassinge<span class=\"_ _2\"></span>n  uitgedrukt <span class=\"_ _1b\"> </span>door  Picanol<span class=\"_ _2\"></span>  Group  ten<span class=\"_ _2\"></span> </span></span>aanzien <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>Tessenderlo <span class=\"_ _31\"> </span>Group <span class=\"_ _1e\"> </span><span class=\"ls26\">nv</span> <span class=\"_ _1e\"> </span>en <span class=\"_ _31\"> </span>de <span class=\"_ _1e\"> </span>cijfers <span class=\"_ _31\"></span>van <span class=\"_ _31\"> </span>Picanol <span class=\"_ _31\"> </span>Group <span class=\"_ _31\"> </span>zoals <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _31\"> </span>in toelichting <span class=\"_ _2a\"> </span>4 <span class=\"_ _2a\"> </span>en <span class=\"_ _30\"> </span>toelichting <span class=\"_ _2a\"> </span>31 <span class=\"_ _2a\"> </span>\u201cGebeurtenissen <span class=\"_ _2a\"> </span>na <span class=\"_ _30\"> </span>balansdatum\u201d <span class=\"_ _2a\"> </span>van <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>2022 geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _32\"></span>jaarrekening <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>Tessenderlo <span class=\"_ _32\"></span>Group <span class=\"_ _32\"></span>NV <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>toelichtingen <span class=\"_ _32\"></span>inzake <span class=\"_ _32\"></span>de Re\u00eble waarde-aan<span class=\"_ _2\"></span>passingen zoals <span class=\"_ _2\"></span>opgenomen in de 2023 gec<span class=\"_ _2\"></span>onsolideerde jaarre<span class=\"_ _2\"></span>kening van<span class=\"_ _2\"></span> Tessenderlo Group; -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff3\">het <span class=\"_ _29\"> </span>nagaan <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>juis<span class=\"_ _2\"></span>theid <span class=\"_ _29\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>2022 <span class=\"_ _29\"> </span>Pro <span class=\"_ _29\"> </span>Forma <span class=\"_ _1d\"> </span>cijfers <span class=\"_ _29\"> </span>en <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>\u201cwijzig<span class=\"_ _2\"></span>ing <span class=\"_ _29\"> </span>in <span class=\"_ _1d\"> </span>de </span></span>consolidatiekring<span class=\"_ _2\"></span>\u201d <span class=\"_ _27\"> </span>zoals <span class=\"_ _20\"> </span>opgenomen <span class=\"_ _20\"> </span>in <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>toelichting<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>van <span class=\"_ _27\"> </span>de <span class=\"_ _20\"> </span>2023 <span class=\"_ _27\"> </span>gec<span class=\"_ _2\"></span>onsolideerde jaarrekening; -<span class=\"ff8\"> <span class=\"_ _28\"> </span><span class=\"ff2\">Het  beoordelen  van  de  gepastheid<span class=\"_ _2\"></span>  van  de  presentatie  van  de  Pro  Forma  cijfers  zoals<span class=\"_ _26\"></span> </span></span>opgenomen <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>de <span class=\"_ _2\"></span>toelichtingen <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>de g<span class=\"_ _2\"></span>econsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>per <span class=\"_ _26\"></span>31 <span class=\"_ _2\"></span>december<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2023. Verantwoordelijkheden<span class=\"_ _2\"></span> <span class=\"_ _34\"> </span>van <span class=\"_ _2c\"> </span>het <span class=\"_ _2c\"> </span>bestuursorgaan <span class=\"_ _34\"> </span>voor <span class=\"_ _2c\"> </span>het <span class=\"_ _34\"> </span>opstellen <span class=\"_ _34\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _34\"> </span>de <span class=\"_ _2c\"> </span>geconsolideerd<span class=\"_ _2\"></span>e jaarrekening Het <span class=\"_ _1c\"></span>bestuursorgaan <span class=\"_ _0\"></span>is <span class=\"_ _1c\"></span>v<span class=\"_ _0\"></span>erantwoordelijk <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>opstellen <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>geconsolideerde <span class=\"_ _0\"></span>jaarrekening <span class=\"_ _1c\"></span>die een <span class=\"_ _1c\"></span>getrouw <span class=\"_ _1c\"></span>beeld <span class=\"_ _0\"></span>geeft <span class=\"_ _50\"></span>in <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>vereenstemming <span class=\"_ _0\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>IFRS <span class=\"_ _1c\"></span>boekhoudnormen <span class=\"_ _1c\"></span>zoals <span class=\"_ _0\"></span>uitgegeven <span class=\"_ _1c\"></span>door de Interna<span class=\"_ _2\"></span>tional Acc<span class=\"_ _2\"></span>ounting <span class=\"_ _2\"></span>Standards B<span class=\"_ _2\"></span>oard <span class=\"_ _2\"></span>en zoals<span class=\"_ _2\"></span> goedgek<span class=\"_ _2\"></span>eurd door <span class=\"_ _2\"></span>de Eur<span class=\"_ _26\"></span>opese Unie <span class=\"_ _2\"></span>en m<span class=\"_ _2\"></span>et de in <span class=\"_ _31\"> </span>Belgi\u00eb <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>toepassin<span class=\"_ _2\"></span>g <span class=\"_ _31\"> </span>zijnde <span class=\"_ _31\"> </span>wettelijke <span class=\"_ _31\"> </span>en <span class=\"_ _31\"> </span>reglementaire <span class=\"_ _31\"> </span>voorschriften, <span class=\"_ _31\"></span>alsook<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>voor <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>interne beheersing <span class=\"_ _1e\"> </span>die <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>bestuursorgaan <span class=\"_ _1e\"> </span>noodzakelijk <span class=\"_ _1e\"> </span>acht <span class=\"_ _1e\"> </span>voor <span class=\"_ _1e\"> </span>het <span class=\"_ _1b\"> </span>opstellen <span class=\"_ _31\"> </span>van <span class=\"_ _1e\"> </span>de  gec<span class=\"_ _2\"></span>onsolideerde<span class=\"_ _2\"></span> jaarrekening <span class=\"_ _2\"></span>die g<span class=\"_ _2\"></span>een afwij<span class=\"_ _2\"></span>king van <span class=\"_ _2\"></span>materieel<span class=\"_ _2\"></span> belang <span class=\"_ _2\"></span>bevat <span class=\"_ _2\"></span>die h<span class=\"_ _2\"></span>et ge<span class=\"_ _2\"></span>volg is <span class=\"_ _2\"></span>van fr<span class=\"_ _26\"></span>aude of van <span class=\"_ _2\"></span>fouten. Bij <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>opstellen <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>geconsolideerde <span class=\"_ _50\"></span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _50\"></span>is <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>bestuursorgaan <span class=\"_ _1c\"></span>verantwoordelijk <span class=\"_ _50\"></span>voor het <span class=\"_ _0\"></span>inschatten van de <span class=\"_ _0\"></span>mogelijkheid van de <span class=\"_ _0\"></span>Groep om <span class=\"_ _0\"></span>haar <span class=\"_ _0\"></span>continu\u00efteit te <span class=\"_ _0\"></span>handhaven, het toelichten, indien <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>toepassing, <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>aangelegenheden <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>met <span class=\"_ _0\"></span>continu\u00ef<span class=\"_ _0\"></span>teit <span class=\"_ _0\"></span>verband <span class=\"_ _0\"></span>houden <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>gebruiken van de continu\u00efteits<span class=\"_ _2\"></span>veronderstellin<span class=\"_ _2\"></span>g, tenzij h<span class=\"_ _2\"></span>et bestuursorgaan<span class=\"_ _2\"></span> het voornem<span class=\"_ _2\"></span>en heeft om<span class=\"_ _2\"></span> de Groep te liquideren <span class=\"_ _0\"></span>of <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>de <span class=\"_ _50\"></span>bedrijfsactiviteit<span class=\"_ _2\"></span>en <span class=\"_ _1c\"></span>te <span class=\"_ _1c\"></span>be\u00ebindigen <span class=\"_ _0\"></span>of <span class=\"_ _1c\"></span>geen <span class=\"_ _1c\"></span>realistisch <span class=\"_ _1c\"></span>alternat<span class=\"_ _2\"></span>ief <span class=\"_ _1c\"></span>heeft <span class=\"_ _1c\"></span>dan <span class=\"_ _1c\"></span>dit <span class=\"_ _1c\"></span>te doen.  Verantwoordelijkheden<span class=\"_ _2\"></span> van de commissari<span class=\"_ _2\"></span>s voor de c<span class=\"_ _2\"></span>ontrole van de gec<span class=\"_ _2\"></span>onsolideerde jaarrekenin<span class=\"_ _2\"></span>g Onze <span class=\"_ _32\"></span>doelstellingen <span class=\"_ _32\"></span>zijn <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>v<span class=\"_ _0\"></span>erkrijgen <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _32\"></span>een <span class=\"_ _32\"></span>redelijke <span class=\"_ _32\"></span>mate <span class=\"_ _31\"></span>van <span class=\"_ _32\"></span>zekerheid <span class=\"_ _25\"></span>o<span class=\"_ _0\"></span>ver <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>vraag <span class=\"_ _32\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _32\"></span>de geconsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _1c\"></span>jaarrekenin<span class=\"_ _2\"></span>g <span class=\"_ _0\"></span>als <span class=\"_ _1c\"></span>geheel <span class=\"_ _0\"></span>geen <span class=\"_ _1c\"></span>afwijking <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>belang <span class=\"_ _1c\"></span>bevat <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>het <span class=\"_ _0\"></span>gevolg <span class=\"_ _0\"></span>is van  fraude<span class=\"_ _2\"></span>  of <span class=\"_ _1b\"> </span>van  fouten<span class=\"_ _2\"></span>  en  h<span class=\"_ _2\"></span>et  uitbreng<span class=\"_ _2\"></span>en  van <span class=\"_ _1b\"> </span>een  c<span class=\"_ _2\"></span>ommissarisverslag <span class=\"_ _1b\"> </span>waarin  ons<span class=\"_ _2\"></span>  oordeel <span class=\"_ _1b\"> </span>is opgenomen. <span class=\"_ _56\"></span>Ee<span class=\"_ _0\"></span>n <span class=\"_ _26\"></span>redelijke <span class=\"_ _56\"></span>mate <span class=\"_ _26\"></span>van <span class=\"_ _26\"></span>zekerheid <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>een <span class=\"_ _26\"></span>hoog <span class=\"_ _26\"></span>niveau <span class=\"_ _56\"></span>van <span class=\"_ _26\"></span>zekerheid, <span class=\"_ _26\"></span>maar <span class=\"_ _26\"></span>is <span class=\"_ _26\"></span>geen <span class=\"_ _26\"></span>garantie dat <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>controle <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>overeenkomstig <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ISA\u2019s <span class=\"_ _1c\"></span>is uitgevoerd <span class=\"_ _0\"></span>altijd <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>afwijking <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>belang ontdekt <span class=\"_ _1c\"></span>wanneer <span class=\"_ _0\"></span>die <span class=\"_ _1c\"></span>bestaat. <span class=\"_ _1c\"></span>Afwijkingen<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>kunnen <span class=\"_ _1c\"></span>zich <span class=\"_ _1c\"></span>voordoen <span class=\"_ _0\"></span>als <span class=\"_ _1c\"></span>gevolg <span class=\"_ _1c\"></span>van <span class=\"_ _0\"></span>fraude <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>fouten <span class=\"_ _0\"></span>en worden  als <span class=\"_ _1e\"> </span>van  mate<span class=\"_ _2\"></span>rieel <span class=\"_ _1b\"> </span>belang <span class=\"_ _1b\"> </span>beschouwd  in<span class=\"_ _2\"></span>dien <span class=\"_ _1b\"> </span>redelijkerwijs <span class=\"_ _1b\"> </span>kan <span class=\"_ _1e\"> </span>wo<span class=\"_ _0\"></span>rden <span class=\"_ _1b\"> </span>verwacht <span class=\"_ _1b\"> </span>dat  zij,<span class=\"_ _26\"></span> individueel of gezamenlijk, de economische beslissing<span class=\"_ _2\"></span>en genomen door <span class=\"_ _0\"></span>gebruike<span class=\"_ _2\"></span>rs op <span class=\"_ _0\"></span>basis v<span class=\"_ _0\"></span>an deze geconsolideerd<span class=\"_ _2\"></span>e jaarrekening<span class=\"_ _2\"></span>, be\u00efnvloeden.<span class=\"_ _6d\"> </span>Bij <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>uitvoering <span class=\"_ _0\"></span>van <span class=\"_ _1c\"></span>onze <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrole <span class=\"_ _0\"></span>leven <span class=\"_ _0\"></span>wij <span class=\"_ _1c\"></span>het <span class=\"_ _1c\"></span>wettelijk, <span class=\"_ _0\"></span>reglementair <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>normatief <span class=\"_ _0\"></span>kader <span class=\"_ _1c\"></span>dat <span class=\"_ _0\"></span>van toepassing <span class=\"_ _26\"></span>is op <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>control<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>van de<span class=\"_ _2\"></span> gec<span class=\"_ _2\"></span>onsolideerde <span class=\"_ _26\"></span>jaarrekening in<span class=\"_ _26\"></span> Belgi\u00eb <span class=\"_ _26\"></span>na. Ee<span class=\"_ _2\"></span>n wettelijk<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>controle van <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>geconsolideerde <span class=\"_ _29\"> </span>jaarrekening <span class=\"_ _1f\"> </span>biedt <span class=\"_ _1f\"> </span>evenw<span class=\"_ _2\"></span>el <span class=\"_ _1f\"> </span>geen <span class=\"_ _1f\"> </span>zekerheid <span class=\"_ _29\"> </span>omtrent <span class=\"_ _1f\"> </span>de <span class=\"_ _1f\"> </span>toekomstige levensvatbaarh<span class=\"_ _2\"></span>eid <span class=\"_ _25\"></span>van <span class=\"_ _25\"></span>de <span class=\"_ _50\"></span>Groep, <span class=\"_ _25\"></span>noch <span class=\"_ _25\"></span>omtrent <span class=\"_ _25\"></span>de <span class=\"_ _25\"></span>effici\u00ebntie <span class=\"_ _50\"></span>of <span class=\"_ _32\"></span>de <span class=\"_ _50\"></span>doeltreffendheid <span class=\"_ _50\"></span>waarmee <span class=\"_ _25\"></span>het bestuursorgaan<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>bedrijf<span class=\"_ _2\"></span>svoering  van <span class=\"_ _33\"> </span>de  Groep <span class=\"_ _4f\"> </span>ter <span class=\"_ _33\"> </span>hand <span class=\"_ _33\"> </span>heeft  genomen  of <span class=\"_ _33\"> </span>zal  nemen.  Onze verantwoordelijkhed<span class=\"_ _2\"></span>en <span class=\"_ _26\"></span>inzake d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>door <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>bestuursor<span class=\"_ _2\"></span>gaan <span class=\"_ _26\"></span>gehanteerde <span class=\"_ _26\"></span>co<span class=\"_ _0\"></span>ntinu\u00efteits<span class=\"_ _2\"></span>veronderstelling<span class=\"_ _26\"></span> staan hieronder bes<span class=\"_ _2\"></span>chreven. Als <span class=\"_ _37\"> </span>deel <span class=\"_ _37\"> </span>van <span class=\"_ _3a\"> </span>een <span class=\"_ _37\"> </span>controle <span class=\"_ _37\"> </span>uitgevoerd <span class=\"_ _2c\"> </span>o<span class=\"_ _0\"></span>vereenkomstig <span class=\"_ _3a\"> </span>de <span class=\"_ _37\"> </span>ISA\u2019s, <span class=\"_ _37\"> </span>passen <span class=\"_ _3a\"> </span>wij <span class=\"_ _37\"> </span>professionele oordeelsvorming toe en <span class=\"_ _0\"></span>handhaven wij <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>professioneel-kritische instelling <span class=\"_ _0\"></span>gedurende de <span class=\"_ _0\"></span>controle.<span class=\"_ _2\"></span> We voeren te<span class=\"_ _2\"></span>vens de volgende wer<span class=\"_ _2\"></span>kzaamheden uit: \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff3\">het <span class=\"_ _1d\"> </span>identificeren <span class=\"_ _1d\"> </span>en <span class=\"_ _1d\"> </span>inschatten <span class=\"_ _33\"> </span>van <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>risic<span class=\"_ _2\"></span>o\u2019s <span class=\"_ _1d\"> </span>dat <span class=\"_ _1d\"> </span>de <span class=\"_ _1d\"> </span>geconsolideerde <span class=\"_ _1d\"> </span>jaarrekening<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>een </span></span>afwijking van <span class=\"_ _26\"></span>m<span class=\"_ _0\"></span>aterieel b<span class=\"_ _2\"></span>elang <span class=\"_ _2\"></span>bevat die he<span class=\"_ _2\"></span>t gevolg <span class=\"_ _2\"></span>is van <span class=\"_ _2\"></span>fraude of <span class=\"_ _2\"></span>van fouten, <span class=\"_ _2\"></span>het bepal<span class=\"_ _2\"></span>en en uitvoeren <span class=\"_ _1e\"> </span>van <span class=\"_ _1e\"> </span>controlewerkzaamheden <span class=\"_ _31\"> </span>die  op <span class=\"_ _31\"> </span>deze <span class=\"_ _1e\"> </span>risico<span class=\"_ _0\"></span>\u2019s <span class=\"_ _1e\"> </span>inspelen <span class=\"_ _1e\"> </span>en <span class=\"_ _1b\"> </span>het<span class=\"ff2\"> <span class=\"_ _1b\"> </span>verkrijgen <span class=\"_ _1e\"> </span>van </span>controle-informatie die <span class=\"_ _0\"></span>voldoende <span class=\"_ _0\"></span>en <span class=\"_ _1c\"></span>geschikt is <span class=\"_ _1c\"></span>als <span class=\"_ _0\"></span>basis <span class=\"_ _0\"></span>voor <span class=\"_ _0\"></span>ons <span class=\"_ _0\"></span>oordeel. <span class=\"_ _1c\"></span>Het risico <span class=\"_ _1c\"></span>van het niet detecteren van een van materieel belang zijnde afwijking is groter indien die afwijking het gevolg is <span class=\"_ _26\"></span>van fraude <span class=\"_ _26\"></span>dan in<span class=\"_ _2\"></span>dien z<span class=\"_ _2\"></span>ij het <span class=\"_ _26\"></span>gevolg is <span class=\"_ _2\"></span>van f<span class=\"_ _2\"></span>outen, <span class=\"_ _2\"></span>omdat bij <span class=\"_ _26\"></span>fraude spra<span class=\"_ _2\"></span>ke kan <span class=\"_ _26\"></span>zijn van samenspanning, <span class=\"_ _26\"></span>valsheid <span class=\"_ _26\"></span>in <span class=\"_ _26\"></span>geschrifte, <span class=\"_ _26\"></span>het <span class=\"_ _2\"></span>opzettelijk <span class=\"_ _56\"></span>nalaten <span class=\"_ _2\"></span>om <span class=\"_ _26\"></span>transacties <span class=\"_ _26\"></span>vast <span class=\"_ _26\"></span>te leg<span class=\"_ _2\"></span>gen, <span class=\"_ _26\"></span>het opzettelijk verkeerd <span class=\"_ _2\"></span>voorstellen van<span class=\"_ _2\"></span> zaken of het d<span class=\"_ _2\"></span>oorbreken van de int<span class=\"_ _2\"></span>erne beheersing; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het ver<span class=\"_ _2\"></span>krijgen van<span class=\"_ _2\"></span> inzich<span class=\"_ _2\"></span>t in <span class=\"_ _2\"></span>de in<span class=\"_ _2\"></span>terne behe<span class=\"_ _2\"></span>ersing die<span class=\"_ _2\"></span> relevan<span class=\"_ _2\"></span>t is <span class=\"_ _26\"></span>voor de cont<span class=\"_ _2\"></span>role, <span class=\"_ _2\"></span>met als<span class=\"_ _2\"></span> doel </span></span>controlewerkzaa<span class=\"_ _2\"></span>mheden <span class=\"_ _2\"></span>op <span class=\"_ _2\"></span>te zetten <span class=\"_ _26\"></span>die in<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>gegeve<span class=\"_ _2\"></span>n omstandig<span class=\"_ _2\"></span>heden g<span class=\"_ _2\"></span>eschikt <span class=\"_ _26\"></span>zijn maar <span class=\"_ _2\"></span>die niet <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>gericht <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>p <span class=\"_ _0\"></span>het <span class=\"_ _1c\"></span>geven <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>een <span class=\"_ _1c\"></span>oordeel <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>effectiviteit <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>interne <span class=\"_ _0\"></span>beheersing van de groep;<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het <span class=\"_ _2c\"> </span>evalueren <span class=\"_ _3a\"> </span>van <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>geschiktheid <span class=\"_ _2c\"> </span>van <span class=\"_ _3a\"> </span>de <span class=\"_ _3a\"> </span>gehanteerde <span class=\"_ _2c\"> </span>grondslagen <span class=\"_ _2c\"> </span>voor <span class=\"_ _2c\"> </span>financi\u00eble </span></span>verslaggeving en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>evalueren van <span class=\"_ _1c\"></span>de redelijkheid <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>door <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>bestuursorg<span class=\"_ _2\"></span>aan <span class=\"_ _0\"></span>gemaakte schattingen en van d<span class=\"_ _2\"></span>e daarop betrekking<span class=\"_ _2\"></span> hebbende t<span class=\"_ _2\"></span>oelichtingen; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het  concluderen <span class=\"_ _1b\"> </span>of  de  door <span class=\"_ _1b\"> </span>het  bestuursorgaan<span class=\"_ _2\"></span>  gehan<span class=\"_ _2\"></span>teerde  continu\u00efteitsv<span class=\"_ _2\"></span>eronderstellin<span class=\"_ _2\"></span>g </span></span>aanvaardbaar is, en <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>concluderen, op basis <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>de verkregen <span class=\"_ _0\"></span>controle-informatie, of er <span class=\"_ _0\"></span>een onzekerheid <span class=\"_ _38\"> </span>van <span class=\"_ _38\"> </span>materieel <span class=\"_ _38\"> </span>belang <span class=\"_ _38\"> </span>bestaat <span class=\"_ _51\"> </span>met <span class=\"_ _38\"> </span>betrekking <span class=\"_ _38\"> </span>tot <span class=\"_ _28\"> </span>g<span class=\"_ _2\"></span>ebeurtenissen <span class=\"_ _38\"> </span>of omstandigheden <span class=\"_ _25\"></span>die <span class=\"_ _32\"></span>significante <span class=\"_ _25\"></span>tw<span class=\"_ _0\"></span>ijfel <span class=\"_ _25\"></span>kunnen <span class=\"_ _32\"></span>doen <span class=\"_ _32\"></span>ontstaan <span class=\"_ _25\"></span>over <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>mogelijkheid <span class=\"_ _25\"></span>van <span class=\"_ _31\"> </span>de Groep <span class=\"_ _0\"></span>om <span class=\"_ _1c\"></span>haar <span class=\"_ _0\"></span>continu\u00efteit <span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>handhaven. <span class=\"_ _0\"></span>Indien <span class=\"_ _0\"></span>wij <span class=\"_ _0\"></span>concluderen <span class=\"_ _0\"></span>dat <span class=\"_ _1c\"></span>er <span class=\"_ _0\"></span>een <span class=\"_ _0\"></span>onzekerheid <span class=\"_ _0\"></span>van materieel <span class=\"_ _26\"></span>belang b<span class=\"_ _2\"></span>estaat, z<span class=\"_ _2\"></span>ijn <span class=\"_ _2\"></span>wij <span class=\"_ _2\"></span>ertoe <span class=\"_ _2\"></span>gehouden <span class=\"_ _26\"></span>om d<span class=\"_ _2\"></span>e aan<span class=\"_ _2\"></span>dacht <span class=\"_ _2\"></span>in <span class=\"_ _26\"></span>o<span class=\"_ _0\"></span>ns co<span class=\"_ _2\"></span>mmissarisverslag<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>e vestigen op <span class=\"_ _0\"></span>de daarop betrekking hebbende toelichtingen in <span class=\"_ _0\"></span>de geconsolideerde jaarrekening, of, <span class=\"_ _1c\"></span>indien <span class=\"_ _50\"></span>deze <span class=\"_ _1c\"></span>toelichtingen <span class=\"_ _0\"></span>inadequaat <span class=\"_ _50\"></span>zijn, <span class=\"_ _1c\"></span>om <span class=\"_ _1c\"></span>ons <span class=\"_ _50\"></span>oordeel <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>te <span class=\"_ _50\"></span>passen. <span class=\"_ _1c\"></span>Onze <span class=\"_ _1c\"></span>conclusies zijn <span class=\"_ _37\"> </span>gebaseerd <span class=\"_ _37\"> </span>op <span class=\"_ _2a\"> </span>de <span class=\"_ _37\"> </span>controle-informatie <span class=\"_ _37\"> </span>die <span class=\"_ _2a\"> </span>v<span class=\"_ _2\"></span>erkregen <span class=\"_ _2a\"> </span>i<span class=\"_ _2\"></span>s <span class=\"_ _2a\"> </span>t<span class=\"_ _2\"></span>ot <span class=\"_ _2a\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _2a\"> </span>dat<span class=\"_ _2\"></span>um <span class=\"_ _2a\"> </span>van <span class=\"_ _3a\"> </span>o<span class=\"_ _0\"></span>ns commissaris<span class=\"_ _2\"></span>verslag. <span class=\"_ _1e\"> </span>Toekomstige <span class=\"_ _1e\"> </span>gebeurtenissen<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>of <span class=\"_ _1e\"> </span>omstandigheden <span class=\"_ _31\"> </span>kunnen <span class=\"_ _1e\"> </span>er  e<span class=\"_ _2\"></span>chter <span class=\"_ _1e\"> </span>toe leiden dat de Groep ha<span class=\"_ _2\"></span>ar continu\u00efteit<span class=\"_ _2\"></span> niet langer kan <span class=\"_ _2\"></span>handhaven; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het <span class=\"_ _33\"> </span>evalueren <span class=\"_ _4f\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _33\"> </span>de <span class=\"_ _33\"> </span>algehele <span class=\"_ _33\"> </span>presentatie,  structuur <span class=\"_ _33\"> </span>en <span class=\"_ _33\"> </span>inhoud <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>de <span class=\"_ _1d\"> </span>geconsolide<span class=\"_ _2\"></span>erde </span></span>jaarrekening, <span class=\"_ _2\"></span>en van d<span class=\"_ _2\"></span>e vraag<span class=\"_ _2\"></span> of de g<span class=\"_ _2\"></span>econsolideerde <span class=\"_ _2\"></span>jaarrekening <span class=\"_ _2\"></span>de onderlig<span class=\"_ _2\"></span>gende <span class=\"_ _2\"></span>transacties en gebeurtenissen <span class=\"_ _2\"></span>weergeeft <span class=\"_ _2\"></span>op een wijze die leidt<span class=\"_ _2\"></span> tot een getr<span class=\"_ _2\"></span>ouw beeld; \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">het ver<span class=\"_ _2\"></span>krijgen van <span class=\"_ _26\"></span>voldoende <span class=\"_ _2\"></span>en g<span class=\"_ _2\"></span>eschikte <span class=\"_ _2\"></span>controle-informatie <span class=\"_ _26\"></span>met betrekking <span class=\"_ _26\"></span>tot de <span class=\"_ _26\"></span>financi\u00eble </span></span>informatie <span class=\"_ _1d\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>entiteiten <span class=\"_ _29\"> </span>of <span class=\"_ _1d\"> </span>bedrijfsactiviteiten<span class=\"_ _2\"></span> <span class=\"_ _29\"> </span>bin<span class=\"_ _2\"></span>nen <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>Groep <span class=\"_ _29\"> </span>gerich<span class=\"_ _2\"></span>t <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>tot uitdrukking <span class=\"_ _27\"> </span>brengen <span class=\"_ _2c\"> </span>van <span class=\"_ _34\"> </span>een <span class=\"_ _34\"> </span>oordeel <span class=\"_ _34\"> </span>over <span class=\"_ _2c\"> </span>de <span class=\"_ _27\"> </span>geco<span class=\"_ _0\"></span>nsolideerd<span class=\"_ _2\"></span>e <span class=\"_ _34\"> </span>jaarrekening. <span class=\"_ _34\"> </span>Wij <span class=\"_ _2c\"> </span>zijn verantwoordelijk <span class=\"_ _34\"> </span>voor <span class=\"_ _3a\"> </span>de <span class=\"_ _2c\"> </span>aansturing <span class=\"_ _2c\"> </span>van, <span class=\"_ _2c\"> </span>het <span class=\"_ _2c\"> </span>toezicht <span class=\"_ _2c\"> </span>op <span class=\"_ _3a\"> </span>en <span class=\"_ _2c\"> </span>de <span class=\"_ _3a\"> </span>uitvoering<span class=\"_ _2\"></span> <span class=\"_ _3a\"> </span>van <span class=\"_ _2c\"> </span>de groepscontrole. <span class=\"_ _2\"></span>Wij blijven ongedeeld <span class=\"_ _2\"></span>verantwoordelij<span class=\"_ _26\"></span>k <span class=\"_ _0\"></span>voor ons oorde<span class=\"_ _2\"></span>el. Wij <span class=\"_ _50\"></span>communiceren <span class=\"_ _1c\"></span>met <span class=\"_ _50\"></span>het <span class=\"_ _25\"></span>auditcomit\u00e9<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>onder <span class=\"_ _50\"></span>meer <span class=\"_ _50\"></span>over <span class=\"_ _50\"></span>de <span class=\"_ _25\"></span>geplande <span class=\"_ _1c\"></span>reikwijdte <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>timing <span class=\"_ _50\"></span>van <span class=\"_ _50\"></span>de controle <span class=\"_ _38\"> </span>en <span class=\"_ _28\"> </span>over <span class=\"_ _28\"> </span>de <span class=\"_ _28\"> </span>significan<span class=\"_ _2\"></span>te <span class=\"_ _28\"> </span>controlebevi<span class=\"_ _2\"></span>ndingen, <span class=\"_ _28\"> </span>waaronder <span class=\"_ _38\"> </span>eventuele <span class=\"_ _38\"> </span>significante tekortkomingen in<span class=\"_ _2\"></span> de interne beheer<span class=\"_ _2\"></span>sing die wij ident<span class=\"_ _2\"></span>ificeren gedurende<span class=\"_ _2\"></span> onze controle. Wij  vers<span class=\"_ _2\"></span>chaffen  aan<span class=\"_ _2\"></span>  het <span class=\"_ _1b\"> </span>auditcomit\u00e9 <span class=\"_ _1b\"> </span>tevens <span class=\"_ _1b\"> </span>een  v<span class=\"_ _2\"></span>erklaring  dat<span class=\"_ _2\"></span>  wij  d<span class=\"_ _2\"></span>e  relev<span class=\"_ _2\"></span>ante  deont<span class=\"_ _2\"></span>ologische<span class=\"_ _2\"></span> voorschriften <span class=\"_ _31\"> </span>over <span class=\"_ _1e\"> </span>onafhankelijkheid<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>hebben <span class=\"_ _31\"> </span>nageleefd, <span class=\"_ _31\"> </span>en <span class=\"_ _1e\"> </span>wij <span class=\"_ _1e\"> </span>communiceren<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>met <span class=\"_ _31\"> </span>hen <span class=\"_ _1e\"> </span>over <span class=\"_ _1e\"> </span>alle relaties <span class=\"_ _0\"></span>en andere <span class=\"_ _0\"></span>zaken <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>redelijkerwijs<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>onze <span class=\"_ _0\"></span>onafhankelijkheid<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ku<span class=\"_ _0\"></span>nnen <span class=\"_ _0\"></span>be\u00efnvl<span class=\"_ _2\"></span>oeden <span class=\"_ _0\"></span>en, <span class=\"_ _0\"></span>waar v<span class=\"_ _0\"></span>an toepassing, <span class=\"_ _1f\"> </span>over <span class=\"_ _1f\"> </span>de <span class=\"_ _20\"> </span>daarmee <span class=\"_ _1f\"> </span>verband <span class=\"_ _1f\"> </span>houdende <span class=\"_ _1f\"> </span>maatregelen <span class=\"_ _1f\"> </span>om <span class=\"_ _1f\"> </span>onze <span class=\"_ _20\"> </span>onafhankelijkheid<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>te waarborgen. Uit de aangelegenheden<span class=\"_ _2\"></span> die met het auditcomit\u00e9 zijn<span class=\"_ _2\"></span> gecommuniceerd bepalen<span class=\"_ _2\"></span> wij die zaken die het meest <span class=\"_ _29\"> </span>significant <span class=\"_ _1d\"> </span>waren <span class=\"_ _29\"> </span>bij <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>controle <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>gecons<span class=\"_ _2\"></span>olideerde <span class=\"_ _29\"> </span>jaarrek<span class=\"_ _2\"></span>ening <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>huidige verslagperiode, <span class=\"_ _25\"></span>en <span class=\"_ _32\"></span>die <span class=\"_ _31\"> </span>derhalve <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>kernpunten <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>onze <span class=\"_ _31\"> </span>controle <span class=\"_ _32\"></span>uitmaken. <span class=\"_ _32\"></span>Wij <span class=\"_ _32\"></span>beschrijven <span class=\"_ _32\"></span>deze aangelegenheden in <span class=\"_ _0\"></span>ons <span class=\"_ _0\"></span>verslag, <span class=\"_ _0\"></span>tenzij <span class=\"_ _0\"></span>het openbaar <span class=\"_ _0\"></span>maken <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>deze <span class=\"_ _0\"></span>aangelegenheden is <span class=\"_ _0\"></span>verboden door wet- of regelg<span class=\"_ _2\"></span>eving. Overige door <span class=\"_ _2\"></span>wet- en regelgeving <span class=\"_ _2\"></span>gestelde eisen Verantwoordelijkheden<span class=\"_ _2\"></span> van het bestuu<span class=\"_ _2\"></span>rsorgaan Het <span class=\"_ _0\"></span>bestuursorgaan is <span class=\"_ _1c\"></span>verantwoordelijk voo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>opstellen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>inhoud <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>jaarverslag <span class=\"_ _0\"></span>over <span class=\"_ _1c\"></span>de geconsolideerd<span class=\"_ _2\"></span>e jaarre<span class=\"_ _2\"></span>kening, <span class=\"_ _26\"></span>de verklaring v<span class=\"_ _2\"></span>an n<span class=\"_ _2\"></span>iet-financi\u00eble <span class=\"_ _2\"></span>informatie <span class=\"_ _26\"></span>gehecht aan <span class=\"_ _26\"></span>dit jaarverslag en de andere infor<span class=\"_ _2\"></span>matie opg<span class=\"_ _2\"></span>enomen in het jaarrapp<span class=\"_ _2\"></span>ort. Verantwoordelijkheden<span class=\"_ _2\"></span> van de commissari<span class=\"_ _2\"></span>s In het<span class=\"_ _2\"></span> kader <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an onz<span class=\"_ _2\"></span>e opdr<span class=\"_ _2\"></span>acht en <span class=\"_ _26\"></span>overeenkomstig de<span class=\"_ _2\"></span> Belgisch<span class=\"_ _2\"></span>e bijko<span class=\"_ _2\"></span>mende nor<span class=\"_ _26\"></span>m<span class=\"_ _0\"></span> bij <span class=\"_ _2\"></span>de in<span class=\"_ _2\"></span> Belgi\u00eb<span class=\"_ _2\"></span> van<span class=\"_ _2\"></span> toepassing <span class=\"_ _2\"></span>zijnde internationale <span class=\"_ _2\"></span>controlestandaard<span class=\"_ _2\"></span>en (ISA\u2019s), <span class=\"_ _2\"></span>is het onze <span class=\"_ _2\"></span>verantwoordelijkh<span class=\"_ _2\"></span>eid om, <span class=\"_ _2\"></span>in alle <span class=\"_ _0\"></span>van <span class=\"_ _0\"></span>materieel <span class=\"_ _0\"></span>belang <span class=\"_ _0\"></span>zijnde <span class=\"_ _0\"></span>opzichten, <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>jaarverslag <span class=\"_ _0\"></span>over <span class=\"_ _0\"></span>de <span class=\"_ _1c\"></span>geconsolidee<span class=\"_ _2\"></span>rde <span class=\"_ _0\"></span>jaarrekening, de verklaring <span class=\"_ _1d\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _29\"> </span>niet-fin<span class=\"_ _2\"></span>anci\u00eble <span class=\"_ _29\"> </span>infor<span class=\"_ _2\"></span>matie <span class=\"_ _29\"> </span>gehecht <span class=\"_ _1d\"> </span>aan <span class=\"_ _29\"> </span>dit <span class=\"_ _29\"> </span>jaarverslag <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>andere <span class=\"_ _1d\"> </span>informatie opgenomen  in <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>jaarrapport,  te <span class=\"_ _33\"> </span>verifi\u00ebren,  alsook  verslag <span class=\"_ _33\"> </span>over  deze <span class=\"_ _33\"> </span>aangelegenheden  uit <span class=\"_ _4f\"> </span>te brengen.  Aspecten <span class=\"_ _31\"> </span>betreffend<span class=\"_ _2\"></span>e <span class=\"_ _31\"> </span>het <span class=\"_ _31\"> </span>jaarverslag <span class=\"_ _32\"></span>over <span class=\"_ _1e\"> </span>de <span class=\"_ _32\"></span>geconsolideerde <span class=\"_ _32\"></span>jaarrekening <span class=\"_ _31\"> </span>en <span class=\"_ _31\"></span>andere <span class=\"_ _31\"> </span>informatie<span class=\"_ _2\"></span> opgenomen in het j<span class=\"_ _2\"></span>aarrapport Na <span class=\"_ _29\"> </span>het <span class=\"_ _29\"> </span>uit<span class=\"_ _2\"></span>voeren <span class=\"_ _29\"> </span>van <span class=\"_ _29\"> </span>sp<span class=\"_ _2\"></span>ecifieke <span class=\"_ _29\"> </span>werkzaa<span class=\"_ _2\"></span>mheden <span class=\"_ _29\"> </span>op <span class=\"_ _1d\"> </span>het <span class=\"_ _29\"> </span>jaarverslag <span class=\"_ _1d\"> </span>o<span class=\"_ _0\"></span>ver <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>geconsolideerde jaarrekening, <span class=\"_ _27\"> </span>zijn <span class=\"_ _27\"> </span>wij <span class=\"_ _27\"> </span>van <span class=\"_ _27\"> </span>oordeel <span class=\"_ _27\"> </span>dat <span class=\"_ _27\"> </span>dit <span class=\"_ _27\"> </span>jaarverslag <span class=\"_ _27\"> </span>over <span class=\"_ _27\"> </span>de <span class=\"_ _27\"> </span>geconsolideerde<span class=\"_ _2\"></span> <span class=\"_ _27\"> </span>jaarrekening overeenstemt <span class=\"_ _1f\"> </span>met <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>geconsolideerde <span class=\"_ _1f\"> </span>jaarrekening<span class=\"_ _2\"></span> <span class=\"_ _20\"> </span>voor <span class=\"_ _20\"> </span>hetzelfde <span class=\"_ _1f\"> </span>bo<span class=\"_ _0\"></span>ekjaar <span class=\"_ _1f\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>is <span class=\"_ _20\"> </span>opgesteld overeenkomstig<span class=\"_ _2\"></span> het artikel <span class=\"_ _2\"></span>3:32 van het Wetb<span class=\"_ _2\"></span>oek van vennootschap<span class=\"_ _2\"></span>pen en verenigin<span class=\"_ _2\"></span>gen.  In de <span class=\"_ _2\"></span>context van <span class=\"_ _2\"></span>onze controle <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an de <span class=\"_ _2\"></span>geconsolideer<span class=\"_ _2\"></span>de jaarrekening<span class=\"_ _2\"></span> zijn <span class=\"_ _2\"></span>wij tevens veran<span class=\"_ _2\"></span>twoordelijk voor  het  overweg<span class=\"_ _2\"></span>en,  in  h<span class=\"_ _2\"></span>et  bijzonder  op<span class=\"_ _2\"></span>  basis  van  de<span class=\"_ _2\"></span>  kennis  verkregen  in<span class=\"_ _2\"></span>  de  contr<span class=\"_ _2\"></span>ole,  of  het jaarverslag <span class=\"_ _1d\"> </span>over <span class=\"_ _1d\"> </span>de <span class=\"_ _29\"> </span>g<span class=\"_ _2\"></span>econsolideerde <span class=\"_ _33\"> </span>jaarrekening <span class=\"_ _1d\"> </span>en <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>andere <span class=\"_ _29\"> </span>inf<span class=\"_ _2\"></span>ormatie <span class=\"_ _1d\"> </span>opgenomen <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>het jaarrapport, zijnde<span class=\"_ _2\"></span>:  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">activiteitenversl<span class=\"_ _2\"></span>ag 2023 </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">managementversl<span class=\"_ _2\"></span>ag 2023 </span></span>een <span class=\"_ _25\"></span>afwijking <span class=\"_ _50\"></span>van <span class=\"_ _25\"></span>materieel <span class=\"_ _50\"></span>belang <span class=\"_ _25\"></span>bevatten, <span class=\"_ _50\"></span>hetzij <span class=\"_ _25\"></span>informatie <span class=\"_ _25\"></span>die <span class=\"_ _50\"></span>onjuist <span class=\"_ _25\"></span>vermeld <span class=\"_ _50\"></span>is <span class=\"_ _32\"></span>of <span class=\"_ _50\"></span>anderszins misleidend <span class=\"_ _1b\"> </span>is.  In <span class=\"_ _1b\"> </span>het  lich<span class=\"_ _2\"></span>t  van<span class=\"_ _2\"></span>  de <span class=\"_ _1b\"> </span>werkzaamheden<span class=\"_ _2\"></span>  d<span class=\"_ _2\"></span>ie  wij  hebb<span class=\"_ _2\"></span>en  uitge<span class=\"_ _2\"></span>voerd, <span class=\"_ _1b\"> </span>hebben  wij<span class=\"_ _2\"></span>  geen<span class=\"_ _2\"></span> afwijking van materi<span class=\"_ _2\"></span>eel belang te <span class=\"_ _2\"></span>melden.  De <span class=\"_ _33\"> </span>niet-financi\u00eble<span class=\"_ _2\"></span> <span class=\"_ _33\"> </span>informatie <span class=\"_ _33\"> </span>zoals  vereist <span class=\"_ _33\"> </span>op <span class=\"_ _33\"> </span>grond  v<span class=\"_ _0\"></span>an  artikel <span class=\"_ _33\"> </span>3:32 <span class=\"_ _4f\"> </span>\u00a72 <span class=\"_ _33\"> </span>van <span class=\"_ _33\"> </span>het <span class=\"_ _33\"> </span>Wetboek <span class=\"_ _33\"> </span>van vennootschappen <span class=\"_ _25\"></span>en <span class=\"_ _25\"></span>v<span class=\"_ _0\"></span>erenig<span class=\"_ _2\"></span>ingen, <span class=\"_ _25\"></span>werd <span class=\"_ _32\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span> <span class=\"_ _32\"></span>jaarverslag <span class=\"_ _25\"></span>dat <span class=\"_ _25\"></span>deel <span class=\"_ _32\"></span>uitmaakt <span class=\"_ _25\"></span>van <span class=\"_ _32\"></span>de sectie \u201cD<span class=\"_ _0\"></span>uurzaamheid<span class=\"_ _2\"></span>sverslag van <span class=\"_ _0\"></span>het <span class=\"_ _0\"></span>jaarrapport. <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>Vennootschap heef<span class=\"_ _0\"></span><span class=\"ff2\">t <span class=\"_ _0\"></span>zich <span class=\"_ _0\"></span>bij het <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pstellen van </span>deze niet-<span class=\"ff3\">financi\u00eble informatie gebaseerd<span class=\"_ _2\"></span> op het \u201c<span class=\"_ _0\"></span>Global Reporting Initiative\u201d (G<span class=\"_ _2\"></span>RI) referentiemodel. </span>Overeenkomstig <span class=\"_ _26\"></span>artikel <span class=\"_ _26\"></span>3:80 <span class=\"_ _2\"></span>\u00a71, <span class=\"_ _26\"></span>eerste <span class=\"_ _2\"></span>lid, <span class=\"_ _26\"></span>5\u00b0 <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>het <span class=\"_ _26\"></span>Wetboek <span class=\"_ _26\"></span>v<span class=\"_ _0\"></span>an <span class=\"_ _26\"></span>vennootschappen <span class=\"_ _26\"></span>en <span class=\"_ _2\"></span>verenigingen<span class=\"_ _2\"></span> spreken <span class=\"_ _31\"> </span>wij <span class=\"_ _31\"> </span>ons <span class=\"_ _31\"> </span>evenwel <span class=\"_ _31\"> </span>niet <span class=\"_ _31\"> </span>uit <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>ver <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>vraag <span class=\"_ _31\"> </span>of <span class=\"_ _31\"> </span>deze <span class=\"_ _31\"> </span>niet-financi\u00eble <span class=\"_ _31\"> </span>informatie <span class=\"_ _31\"> </span>is <span class=\"_ _31\"> </span>opgesteld <span class=\"_ _31\"></span>in overeenstem<span class=\"_ _2\"></span>ming <span class=\"_ _31\"> </span>met <span class=\"_ _1e\"> </span>het <span class=\"_ _1e\"> </span>GRI-<span class=\"ff3\">referentiemodel <span class=\"_ _31\"> </span>opgenomen <span class=\"_ _1e\"> </span>in <span class=\"_ _31\"> </span>het <span class=\"_ _1e\"> </span>\u201cDuurzaamheids<span class=\"_ _2\"></span>verslag\u201d <span class=\"_ _31\"> </span>zoals </span>opgenomen in het j<span class=\"_ _2\"></span>aarverslag. Vermeldingen betreff<span class=\"_ _2\"></span>ende de onafhank<span class=\"_ _2\"></span>elijkheid \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">Ons <span class=\"_ _0\"></span>bedrijfsrevisorenkant<span class=\"_ _2\"></span>oor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>ons <span class=\"_ _1c\"></span>netwerk hebben <span class=\"_ _0\"></span>geen <span class=\"_ _0\"></span>opdrachten <span class=\"_ _0\"></span>die <span class=\"_ _0\"></span>onverenigbaar zijn </span></span>met <span class=\"_ _51\"> </span>de <span class=\"_ _2b\"> </span>wettelijke <span class=\"_ _2b\"> </span>controle <span class=\"_ _51\"> </span>van <span class=\"_ _2b\"> </span>de <span class=\"_ _51\"> </span>geconsolideerde<span class=\"_ _2\"></span> <span class=\"_ _51\"> </span>jaarrekening <span class=\"_ _2b\"> </span>verricht <span class=\"_ _2b\"> </span>en <span class=\"_ _51\"> </span>ons bedrijfsrevisorenkan<span class=\"_ _2\"></span>toor <span class=\"_ _1c\"></span>is <span class=\"_ _50\"></span>in <span class=\"_ _50\"></span>de <span class=\"_ _50\"></span>loop <span class=\"_ _1c\"></span>van <span class=\"_ _50\"></span>ons <span class=\"_ _50\"></span>mandaat <span class=\"_ _1c\"></span>onafhankelijk <span class=\"_ _1c\"></span>gebleven <span class=\"_ _50\"></span>tegenover <span class=\"_ _25\"></span>de Groep.  \u2022<span class=\"ff8\"> <span class=\"_ _52\"> </span><span class=\"ff2\">De <span class=\"_ _1c\"></span>honoraria <span class=\"_ _0\"></span>voor <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>bijkomende <span class=\"_ _0\"></span>opdrachten <span class=\"_ _1c\"></span>die <span class=\"_ _1c\"></span>verenigb<span class=\"_ _2\"></span>aar <span class=\"_ _1c\"></span>zijn <span class=\"_ _1c\"></span>met <span class=\"_ _1c\"></span>de <span class=\"_ _0\"></span>wettelijke <span class=\"_ _1c\"></span>controle </span></span>bedoeld in<span class=\"_ _26\"></span> artikel <span class=\"_ _26\"></span>3:65 van<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>het W<span class=\"_ _2\"></span>etboek <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>vennootschap<span class=\"_ _2\"></span>pen en <span class=\"_ _26\"></span>verenigingen <span class=\"_ _26\"></span>werden corre<span class=\"_ _2\"></span>ct vermeld en uitgesplits<span class=\"_ _2\"></span>t in de t<span class=\"_ _2\"></span>oelichting bij de gecons<span class=\"_ _2\"></span>olideerde jaarr<span class=\"_ _2\"></span>ekening. Europees unifo<span class=\"_ _2\"></span>rm elektronis<span class=\"_ _2\"></span>ch formaat (ESEF) Wij hebben <span class=\"_ _2\"></span>ook, overeenk<span class=\"_ _2\"></span>omstig het ont<span class=\"_ _2\"></span>werp van norm inz<span class=\"_ _2\"></span>ake de contr<span class=\"_ _2\"></span>ole van <span class=\"_ _2\"></span>de overeenstem<span class=\"_ _2\"></span>ming van <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>financi\u00eble <span class=\"_ _32\"></span>overzichten <span class=\"_ _32\"></span>met <span class=\"_ _32\"></span>het <span class=\"_ _32\"></span>Europees <span class=\"_ _32\"></span>uniform <span class=\"_ _32\"></span>elektronisch <span class=\"_ _32\"></span>formaat <span class=\"_ _25\"></span>(hierna <span class=\"_ _32\"></span>\u201c<span class=\"_ _0\"></span>ESEF\u201d), <span class=\"_ _32\"></span>de controle <span class=\"_ _2a\"> </span>uitgevoerd <span class=\"_ _30\"> </span>van <span class=\"_ _30\"> </span>de <span class=\"_ _30\"> </span>overeenstemming <span class=\"_ _2a\"> </span>van <span class=\"_ _30\"> </span>het <span class=\"_ _30\"> </span>ESEF<span class=\"_ _0\"></span>-formaat <span class=\"_ _2a\"> </span>met <span class=\"_ _30\"> </span>de <span class=\"_ _30\"> </span>technische reguleringsnor<span class=\"_ _2\"></span>men <span class=\"_ _31\"> </span>vastgelegd <span class=\"_ _31\"> </span>door <span class=\"_ _31\"> </span>de <span class=\"_ _31\"> </span>Europese <span class=\"_ _31\"> </span>Gedelegeerde <span class=\"_ _31\"> </span>Verordening <span class=\"_ _32\"></span>nr. <span class=\"_ _1e\"> </span>2019/815 <span class=\"_ _31\"> </span>van <span class=\"_ _31\"> </span>17 december 2018<span class=\"_ _2\"></span> (hierna: \u201cGedelegeerde Ve<span class=\"_ _2\"></span>rordening\u201d)<span class=\"_ _2\"></span>.<span class=\"ff2\"> </span>Het <span class=\"_ _1d\"> </span>bestuursorgaan <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>verantwoordelijk <span class=\"_ _1d\"> </span>voor <span class=\"_ _1d\"> </span>het <span class=\"_ _1d\"> </span>opstellen, <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>overeenstemming <span class=\"_ _33\"> </span>met <span class=\"_ _29\"> </span>de <span class=\"_ _1d\"> </span>ESEF vereisten, van <span class=\"_ _0\"></span>de geconsolideerde financi\u00eble overzichten in de <span class=\"_ _0\"></span>vorm <span class=\"_ _0\"></span>van een <span class=\"_ _0\"></span>elektronisch bestand in ESEF-<span class=\"ff3\">formaat <span class=\"_ _50\"></span>(hierna <span class=\"_ _25\"></span>\u201cdigitale <span class=\"_ _25\"></span>geconsolideerde <span class=\"_ _25\"></span>financi\u00eble <span class=\"_ _50\"></span>overzichten\u201d) <span class=\"_ _25\"></span>opgenomen <span class=\"_ _25\"></span>in <span class=\"_ _25\"></span>het <span class=\"_ _25\"></span>jaarlijks </span>financieel verslag.<span class=\"_ _2\"></span> Het <span class=\"_ _25\"></span>is <span class=\"_ _50\"></span>onze <span class=\"_ _25\"></span>verantwoordelijkheid<span class=\"_ _2\"></span> <span class=\"_ _50\"></span>v<span class=\"_ _0\"></span>oldoende <span class=\"_ _50\"></span>en <span class=\"_ _50\"></span>geschikte <span class=\"_ _25\"></span>onderbouwende <span class=\"_ _50\"></span>informatie <span class=\"_ _50\"></span>te <span class=\"_ _25\"></span>verkrijgen<span class=\"_ _2\"></span> om <span class=\"_ _32\"></span>te <span class=\"_ _31\"></span>concluderen <span class=\"_ _32\"></span>dat <span class=\"_ _32\"></span>het <span class=\"_ _31\"></span>formaat<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>en <span class=\"_ _32\"></span>de <span class=\"_ _32\"></span>markeertaal <span class=\"_ _32\"></span>van <span class=\"_ _32\"></span>de <span class=\"_ _31\"> </span>digitale <span class=\"_ _32\"></span>geconsolideerde<span class=\"_ _2\"></span> <span class=\"_ _31\"> </span>financi\u00eble<span class=\"_ _2\"></span> overzichten, <span class=\"_ _0\"></span>in <span class=\"_ _1c\"></span>alle <span class=\"_ _1c\"></span>van <span class=\"_ _1c\"></span>materieel<span class=\"_ _2\"></span> <span class=\"_ _1c\"></span>belang <span class=\"_ _1c\"></span>zijnde <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>pzichten, <span class=\"_ _0\"></span>voldoen <span class=\"_ _1c\"></span>aan <span class=\"_ _1c\"></span>de <span class=\"_ _1c\"></span>ESEF-vereisten <span class=\"_ _0\"></span>krachtens de Gedelegeerd<span class=\"_ _2\"></span>e Verordening<span class=\"_ _2\"></span>. Op basis <span class=\"_ _2\"></span>van de <span class=\"_ _2\"></span>door ons <span class=\"_ _2\"></span>uitgevoerde<span class=\"_ _2\"></span> werkzaa<span class=\"_ _2\"></span>mheden zijn<span class=\"_ _2\"></span> wij van <span class=\"_ _2\"></span>oordeel <span class=\"_ _2\"></span>dat het <span class=\"_ _2\"></span>formaat van <span class=\"_ _26\"></span>en de markering <span class=\"_ _1e\"> </span>van <span class=\"_ _1b\"> </span>informatie<span class=\"_ _2\"></span> <span class=\"_ _1e\"> </span>in  de <span class=\"_ _31\"> </span>o<span class=\"_ _0\"></span>ffici\u00eble <span class=\"_ _1e\"> </span>Nederlandstalig<span class=\"_ _2\"></span>e <span class=\"_ _1e\"> </span>v<span class=\"_ _0\"></span>ersie <span class=\"_ _1e\"> </span>van  d<span class=\"_ _26\"></span>e  digita<span class=\"_ _2\"></span>le <span class=\"_ _1b\"> </span>geconsolideerde<span class=\"_ _2\"></span> financi\u00eble <span class=\"_ _26\"></span>overzichten, opg<span class=\"_ _2\"></span>enomen <span class=\"_ _2\"></span>in h<span class=\"_ _26\"></span>et jaarlijks <span class=\"_ _2\"></span>financieel <span class=\"_ _26\"></span>verslag <span class=\"_ _2\"></span>van <span class=\"_ _2\"></span>Tessenderlo <span class=\"_ _26\"></span>Group NV <span class=\"_ _26\"></span>per 3<span class=\"_ _2\"></span>1 december <span class=\"_ _26\"></span>2023, in <span class=\"_ _26\"></span>alle van <span class=\"_ _26\"></span>materieel b<span class=\"_ _2\"></span>elang z<span class=\"_ _2\"></span>ijnde <span class=\"_ _2\"></span>opzichten, <span class=\"_ _2\"></span>werden <span class=\"_ _26\"></span>opgesteld i<span class=\"_ _2\"></span>n overe<span class=\"_ _2\"></span>enstemming<span class=\"_ _2\"></span> met de ESEF-vereist<span class=\"_ _2\"></span>en krachtens de Gedeleg<span class=\"_ _2\"></span>eerde Verordening<span class=\"_ _2\"></span>. Andere vermeldin<span class=\"_ _2\"></span>g Huidig <span class=\"_ _26\"></span>verslag is <span class=\"_ _26\"></span>consistent <span class=\"_ _26\"></span>met <span class=\"_ _2\"></span>onze <span class=\"_ _2\"></span>aanvullende <span class=\"_ _26\"></span>verklaring <span class=\"_ _26\"></span>aan <span class=\"_ _2\"></span>het <span class=\"_ _2\"></span>auditcomit\u00e9 <span class=\"_ _2\"></span>bedoeld <span class=\"_ _26\"></span>in <span class=\"_ _2\"></span>artikel <span class=\"_ _26\"></span>11 van de verordening<span class=\"_ _2\"></span> (EU) nr. 537/20<span class=\"_ _2\"></span>14 Zaventem, 29 <span class=\"_ _2\"></span>maart 2024 KPMG Bedrijfsre<span class=\"_ _2\"></span>visoren Commissaris vertegenwoordig<span class=\"_ _2\"></span>d door <span class=\"_ _56\"></span> <span class=\"_ _3d\"> </span> Joachim Hoebeeck<span class=\"_ _2\"></span> Bedrijfsrevisor ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "Troonstraat 130, 1050 Brussel",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "nl",
    "entity": "scheme:549300ZKLIF7RP6EH823",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}