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Notes to the financial statements - Accounting principles for the determination of the result

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	urn:kvk:linkrole:notes-accounting-principles-result-cooperatives

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Accounting principles for determining the result `jenv-bw2-i:AccountingPrinciplesForDeterminingTheResult`	1
Policy of amortisation of intangible assets `jenv-bw2-i:AmortisationIntangibleAssetsPolicy`	2
Policy of capitalised production costs for own entity `jenv-bw2-i:CapitalisedProductionCostsPolicy`	4
Policy of changes in construction contracts `rj-i:ChangesConstructionContractsPolicy`	5
Policy of changes in the value of intangible asPolicy of sets and property, plant and equipment `jenv-bw2-i:ChangesInValueIntangibleAssetsPropertyPlantEquipmentPolicy`	6
Policy for increasing or decreasing the stock of finished products and work in progress compared with the previous balance sheet date `jenv-bw2-i:ChangesInventoriesWorkInProgressPolicy`	7
Policy of changes in the value of financial assets and of securities that are part of the current assets `jenv-bw2-i:ChangesValueFinancialAssetsSecuritiesPolicy`	8
Policy of changes in the fair value of real estate investments `rj-i:ChangesValueInvestmentPropertiesPolicy`	9
Policy of cost of sales `jenv-bw2-i:CostOfSalesPolicy`	10
Policy of cost of outsourced work and other external expenses `jenv-bw2-i:CostsOutsourcedWorkOtherExternalExpensesPolicy`	11
Policy of costs of raw materials and consumables not purchased from members `rj-i:CostsRawMaterialsConsumablesNotPurchasedFromMembersPolicy`	12
Policy of amortisation of intangible assets and depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssetsPolicy`	13
Policy of depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentPolicy`	14
Policy of earnings per share `rj-i:EarningsPerSharePolicy`	15
Policy of other expenses of employee benefits `rj-i:EmployeeBenefitsExpensesOtherPolicy`	16
Policy of expenses of employee benefits `jenv-bw2-i:EmployeeBenefitsExpensesPolicy`	17
Policy of financial income and expenses `rj-i:FinancialIncomeExpensesPolicy`	18
Policy of general and administrative expenses `jenv-bw2-i:GeneralAdministrativeExpensesPolicy`	19
Policy of government subsidies `jenv-bw2-i:GovernmentSubsidiesPolicy`	20
Policy of decrease in the value of current assets, provided they surpass the regular decrease in value `jenv-bw2-i:ImpairmentCurrentAssetsPolicy`	22
Policy of income of securities and receivables, that are part of non-current assets `jenv-bw2-i:IncomeReceivablesNoncurrentSecuritiesPolicy`	23
Policy of income tax expense `jenv-bw2-i:IncomeTaxExpensePolicy`	24
Policy of interest expenses and related expenses `jenv-bw2-i:InterestExpensesRelatedExpensesPolicy`	25
Policy of other interest income and related income `jenv-bw2-i:InterestIncomeRelatedIncomePolicy`	26
Policy of member payments (including advance payments) `rj-i:MemberPaymentsPolicy`	27
Policy of net revenue `jenv-bw2-i:NetRevenuePolicy`	29
Policy of other operating expenses `jenv-bw2-i:OperatingExpensesOtherPolicy`	30
Policy of operating expenses `jenv-bw2-i:OperatingExpensesPolicy`	31
Policy of other operating income `jenv-bw2-i:OperatingIncomeOtherPolicy`	32
Policy of operating income `jenv-bw2-i:OperatingIncomePolicy`	33
Applied policy of pension costs `jenv-bw2-i:PensionCostsPolicy`	35
Policy of released from revaluation reserve `jenv-bw2-i:RevaluationReserveReleasePolicy`	38
Policy of revenue recognition `rj-i:RevenueRecognitionPolicy`	39
Policy of selling expenses `jenv-bw2-i:SellingExpensesPolicy`	40
Policy of share in results of participating interests `jenv-bw2-i:ShareInResultsParticipatingInterestsPolicy`	41
Policy of social security contributions `jenv-bw2-i:SocialSecurityContributionsPolicy`	42
Policy of wages `jenv-bw2-i:WagesSalariesPolicy`	44