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General accounting principles

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Name	GeneralAccountingPrinciplesTitle
Namespace	http://www.nltaxonomie.nl/nt17/kvk/20221214.a/presentation/kvk-abstracts
Prefix	kvk-abstr
Data type	xbrli:stringItemType
Period type	duration
Substitution Group	sbr:presentationItem
Balance	None
Nillable	False
Abstract	True

Text	Lang	Role	Container role
Allgemeine Grundlagen der Berichterstattung	de	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
General accounting principles	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Principes généraux des écritures comptables	fr	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Algemene grondslagen voor verslaggeving	nl	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link

Name	Relation Type	Role
Description of the accounting standards used to prepare the financial statements `jenv-bw2-i:AccountingStandardsUsedToPrepareFinancialStatementsDescription`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Description of the standards applied earlier than the latest entry dates according to the new Guidelines `rj-i:AccountingStandardsAppliedEarlierDescription`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Disclosure of historical cost information when the report is prepared on fair value basis `rj-i:HistoricalCostInformationWhenPreparedOnFairValueBasisDisclosure`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Description of the reason why the presentation currency is different from the functional currency `rj-i:ForeignCurrencyTranslationDifferencePresentationFunctionalCurrencyDescription`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Description of the reason for changing the presentation currency `rj-i:ForeignCurrencyTranslationChangePresentationCurrencyDescription`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Description of the reason why the presentation currency is different from the local currency `rj-i:ForeignCurrencyTranslationDifferencePresentationLocalCurrencyDescription`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Description of the reason for changing the functional currency `rj-i:ForeignCurrencyTranslationChangeFunctionalCurrencyDescription`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Description of closing rates of the presentation currency compared to the functional currency in a situation of hyperinflation `rj-i:ForeignCurrencyTranslationFunctionalCurrencyHyperinflationDescription`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Policy of transaction costs `rj-i:TransactionCostsPolicy`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Policy of expenses and reimbursements for borrowing and lending of financial instruments `rj-i:ExpensesReimbursementsBorrowingLendingFinancialInstrumentsPolicy`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Policy of the names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited `rj-i:AllowancesPaidToAttractParticipantsPolicy`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Policy of other expenses exceeding ten percent of total expenses `rj-i:ExpensesOtherExceedingTenPercentOfTotalExpensesPolicy`	parent-child	urn:kvk:linkrole:notes-consolidated-general-accounting-principles-investment-firm
Description of the accounting standards used to prepare the financial statements `jenv-bw2-i:AccountingStandardsUsedToPrepareFinancialStatementsDescription`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Description of the standards applied earlier than the latest entry dates according to the new Guidelines `rj-i:AccountingStandardsAppliedEarlierDescription`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Disclosure of fair value information when the report is prepared on historical cost basis `rj-i:FairValueInformationWhenPreparedOnHistoricalCostBasisDisclosure`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Disclosure of historical cost information when the report is prepared on fair value basis `rj-i:HistoricalCostInformationWhenPreparedOnFairValueBasisDisclosure`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Description of the reason why the presentation currency is different from the functional currency `rj-i:ForeignCurrencyTranslationDifferencePresentationFunctionalCurrencyDescription`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Description of the reason for changing the presentation currency `rj-i:ForeignCurrencyTranslationChangePresentationCurrencyDescription`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Description of the reason why the presentation currency is different from the local currency `rj-i:ForeignCurrencyTranslationDifferencePresentationLocalCurrencyDescription`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Description of the reason for changing the functional currency `rj-i:ForeignCurrencyTranslationChangeFunctionalCurrencyDescription`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Description of closing rates of the presentation currency compared to the functional currency in a situation of hyperinflation `rj-i:ForeignCurrencyTranslationFunctionalCurrencyHyperinflationDescription`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Policy of related party transactions `jenv-bw2-i:RelatedPartyTransactionsPolicy`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Policy of transaction costs `rj-i:TransactionCostsPolicy`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Policy of expenses and reimbursements for borrowing and lending of financial instruments `rj-i:ExpensesReimbursementsBorrowingLendingFinancialInstrumentsPolicy`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Policy of the names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited `rj-i:AllowancesPaidToAttractParticipantsPolicy`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
Policy of other expenses exceeding ten percent of total expenses `rj-i:ExpensesOtherExceedingTenPercentOfTotalExpensesPolicy`	parent-child	urn:kvk:linkrole:notes-general-accounting-principles-investment-firm
General accounting principles `kvk-abstr-cp:GeneralAccountingPrinciplesCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Changes in accounting estimates `kvk-abstr-cp:GeneralAccountingPrinciplesChangeAccountingEstimatesCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Change in accounting estimates: Specification `kvk-abstr-cp:GeneralAccountingPrinciplesChangeAccountingEstimatesSpecificationCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Changes in accounting policies `kvk-abstr-cp:GeneralAccountingPrinciplesChangeAccountingPoliciesCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Change in accounting policies: Specification `kvk-abstr-cp:GeneralAccountingPrinciplesChangeAccountingPoliciesSpecificationCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Prior period errors `kvk-abstr-cp:GeneralAccountingPrinciplesPriorPeriodErrorsCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Prior period errors: Specification `kvk-abstr-cp:GeneralAccountingPrinciplesPriorPeriodErrorsSpecificationCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Foreign currency translation `kvk-abstr-cp:GeneralAccountingPrinciplesForeignCurrencyTranslationCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Leases `kvk-abstr-cp:GeneralAccountingPrinciplesLeasesCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Share based payments `kvk-abstr-cp:GeneralAccountingPrinciplesShareBasedPaymentsCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Exceptional items `kvk-abstr-cp:GeneralAccountingPrinciplesExceptionalItemsCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Pension arrangements `kvk-abstr-cp:GeneralAccountingPrinciplesPensionArrangementsCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Financial instruments `kvk-abstr-cp:GeneralAccountingPrinciplesFinancialInstrumentsCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Financial instruments: Specification `kvk-abstr-cp:GeneralAccountingPrinciplesFinancialInstrumentsPolicySpecificationCpTitle`	parent-child	http://www.xbrl.org/2008/role/link
Segment information `kvk-abstr-cp:GeneralAccountingPrinciplesSegmentReportingCpTitle`	parent-child	http://www.xbrl.org/2008/role/link

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	Name	Relation Type	Role
	Notes to the financial statements `kvk-abstr:NotesTitle`	parent-child	http://www.xbrl.org/2008/role/link