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

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:kvk:linkrole:notes-consolidated-accounting-principles-result-banks

Concept	Order
Accounting principles for the determination of the result `kvk-abstr:AccountingPrinciplesResultTitle`
Accounting principles for determining the result `jenv-bw2-i:AccountingPrinciplesForDeterminingTheResult`	1
Policy of interest income and related income `jenv-bw2-i:InterestIncomeRelatedIncomePolicy`	2
Policy of interest from bonds and other fixed-income securities `jenv-bw2-i:InterestFromBondsAndOtherFixedIncomeSecuritiesPolicy`	3
Policy of other interest income and related income `jenv-bw2-i:InterestIncomeRelatedIncomeOtherPolicy`	4
Policy of interest expenses and related expenses `jenv-bw2-i:InterestExpensesRelatedExpensesPolicy`	5
Policy of income from securities and investments in participating interests `jenv-bw2-i:IncomeFromSecuritiesAndInvestmentsInParticipatingInterestsPolicy`	6
Policy of income from shares and other variable-yield securities `jenv-bw2-i:IncomeFromSharesAndOtherVariableYieldSecuritiesPolicy`	7
Policy of income from group companies `jenv-bw2-i:IncomeFromParticipatingInterestsInGroupCompaniesPolicy`	8
Policy of income from other investments in participating interests `jenv-bw2-i:IncomeFromOtherInvestmentsInParticipatingInterestsPolicy`	9
Policy of commissions received `jenv-bw2-i:CommissionsReceivedAndReceivablePolicy`	10
Policy of commissions paid `jenv-bw2-i:CommissionsPaidAndPayablePolicy`	11
Policy of result from financial transactions `jenv-bw2-i:ResultFromFinancialTransactionsPolicy`	12
Policy of other operating income `jenv-bw2-i:OperatingIncomeOtherPolicy`	13
Policy of operating income `jenv-bw2-i:OperatingIncomePolicy`	14
Policy of employee benefits expenses and general administrative expenses `jenv-bw2-i:EmployeeBenefitsAndOtherAdministrativeExpensesPolicy`	15
Policy of expenses of employee benefits `jenv-bw2-i:EmployeeBenefitsExpensesPolicy`	16
Policy of wages and salaries `jenv-bw2-i:WagesSalariesPolicy`	17
Policy of social security contributions `jenv-bw2-i:SocialSecurityContributionsPolicy`	18
Applied policy of pension costs `jenv-bw2-i:PensionCostsPolicy`	19
Policy of other expenses `jenv-bw2-i:OtherAdministrativeExpensesPolicy`	20
Policy of amortisation and changes in value of intangible assets and depreciation and changes in value of property, plant and equipment `jenv-bw2-i:DepreciationAmortisationAndChangesValuePropertyPlantEquipmentIntangibleAssetsPolicy`	21
Policy of other operating expenses `jenv-bw2-i:OperatingExpensesOtherPolicy`	22
Policy of decrease in value of receivables and provisions for on balance sheet commitments `jenv-bw2-i:DecreaseInValueOfReceivablesAndProvisionsForOnBalanceSheetCommitmentsPolicy`	23
Policy of release of decrease in value of receivables and provisions for on balance sheet commitments `jenv-bw2-i:DecreaseInValueReleaseOfReceivablesAndProvisionsForOnBalanceSheetCommitmentsPolicy`	24
Policy of decrease in value of non-current securities and investments in participating interests `jenv-bw2-i:DecreaseInValueOfNoncurrentSecuritiesAndInvestmentsInParticipatingInterestsPolicy`	25
Policy of release of decrease in value of non-current securities and investments in participating interests `jenv-bw2-i:DecreaseInValueReleaseOfNoncurrentSecuritiesAndInvestmentsInParticipatingInterestsPolicy`	26
Policy of operating expenses `jenv-bw2-i:OperatingExpensesPolicy`	27
Policy of result from ordinary activities before tax `jenv-bw2-i:ResultBeforeTaxOrdinaryActivitiesPolicy`	28
Policy of income tax expense from ordinary activities `jenv-bw2-i:IncomeTaxExpenseOrdinaryActivitiesPolicy`	29
Policy of result from ordinary activities after tax `jenv-bw2-i:ResultAfterTaxOrdinaryActivitiesPolicy`	30
Policy of extraordinary income `jenv-bw2-i:ExtraordinaryIncomePolicy`	31
Policy of extraordinary expenses `jenv-bw2-i:ExtraordinaryExpensesPolicy`	32
Policy of income tax expense from extraordinary items `jenv-bw2-i:IncomeTaxExpenseExtraordinaryItemsPolicy`	33
Policy of result from extraordinary items after tax `jenv-bw2-i:ResultAfterTaxExtraordinaryItemsPolicy`	34
Policy of result after tax `jenv-bw2-i:ResultAfterTaxPolicy`	35
Policy of result attributable to non-controlling interest `jenv-bw2-i:ResultAttributableNoncontrollingInterestPolicy`	36
Policy of net result after tax `jenv-bw2-i:NetResultAfterTaxPolicy`	37
Policy of earnings per share `rj-i:EarningsPerSharePolicy`	38