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Notes to the consolidated financial statements - Accounting principles applied to the valuation of assets and liabilities

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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-assets-liabilities

Concept	Order
Accounting principles applied to the valuation of assets and liabilities `kvk-abstr:AccountingPrinciplesAssetsLiabilitiesTitle`
Policy of intangible assets `jenv-bw2-i:IntangibleAssetsPolicy`	1
Policy of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsPolicy`	2
Policy of reversal of impairment of intangible assets `rj-i:ImpairmentIntangibleAssetsReversalPolicy`	3
Policy of costs relating to the incorporation and issuance of shares `jenv-bw2-i:CostsIncorporationShareIssuePolicy`	4
Policy of development costs `jenv-bw2-i:DevelopmentCostsPolicy`	5
Policy of costs of acquisition of patents, trademarks and other rights `jenv-bw2-i:PatentsTrademarksOtherRightsPolicy`	6
Policy of costs of goodwill acquired from third party `jenv-bw2-i:GoodwillPolicy`	7
Policy of prepayments of intangible assets `jenv-bw2-i:PrepaymentsIntangibleAssetsPolicy`	8
Policy of intangible assets other `rj-i:IntangibleAssetsOtherPolicy`	9
Policy of property, plant and equipment `jenv-bw2-i:PropertyPlantEquipmentPolicy`	10
Policy of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentPolicy`	11
Policy of reversal of impairment of property, plant and equipment `rj-i:ImpairmentPropertyPlantEquipmentReversalPolicy`	12
Policy of land and buildings `jenv-bw2-i:LandAndBuildingsPolicy`	13
Policy of machinery `jenv-bw2-i:MachineryPolicy`	14
Policy of other tangible assets `jenv-bw2-i:TangibleAssetsOtherPolicy`	15
Policy of Property, plant and equipment in progress and prepayments of property, plant and equipment `jenv-bw2-i:ConstructionInProgressPrepaymentsPropertyPlantEquipmentPolicy`	16
Policy of property, plant and equipment not used in the production process `jenv-bw2-i:PropertyPlantEquipmentNotUsedInOperationsPolicy`	17
Policy of processing of repair and maintenance costs `rj-i:ProcessingRepairAndMaintenanceCostsPolicy`	18
Policy of investment properties `rj-i:InvestmentPropertiesPolicy`	19
Policy of impairment of investment properties `rj-i:ImpairmentInvestmentPropertiesPolicy`	20
Policy of real estate in development `rj-i:RealEstateInDevelopmentPolicy`	21
Policy of financial assets `jenv-bw2-i:FinancialAssetsPolicy`	22
Policy of impairment of financial assets `rj-i:ImpairmentFinancialAssetsPolicy`	23
Policy of shares, certificates of shares and other types of participating interests in group companies `jenv-bw2-i:InvestmentsInParticipatingInterestsInGroupCompaniesPolicy`	24
Policy of investments in participating interests in other related parties `jenv-bw2-i:InvestmentsOtherRelatedPartiesPolicy`	25
Policy of non-current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesNoncurrentPolicy`	26
Policy of non-current receivables from other related parties `jenv-bw2-i:ReceivablesOtherRelatedPartiesNoncurrentPolicy`	27
Policy of other investments in participating interests `jenv-bw2-i:InvestmentsInParticipatingInterestsOtherPolicy`	28
Policy of non-current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity `jenv-bw2-i:ReceivablesShareholdersParticipatingInterestsNoncurrentPolicy`	29
Policy of non-current receivables from loans and advances to participants or registered shareholders `jenv-bw2-i:ReceivablesFromLoansAndAdvancesToParticipantsOrRegisteredShareholdersNoncurrentPolicy`	30
Policy of non-current other securities `jenv-bw2-i:SecuritiesOtherNoncurrentPolicy`	31
Policy of non-current other receivables `jenv-bw2-i:ReceivablesOtherNoncurrentPolicy`	32
Policy of non-current deferred tax assets `rj-i:DeferredTaxAssetsNoncurrentPolicy`	33
Policy of other financial assets `rj-i:FinancialAssetsOtherPolicy`	34
Policy of non-current assets `jenv-bw2-i:AssetsNoncurrentPolicy`	35
Policy of reversal of impairment of financial assets `rj-i:ImpairmentFinancialAssetsReversalPolicy`	36
Policy of impairment of non-current assets `rj-i:ImpairmentAssetsNoncurrentPolicy`	37
Policy of reversal of impairment of non-current assets `rj-i:ImpairmentAssetsNoncurrentReversalPolicy`	38
Policy of changes in value of non-current securities and investments in participating interests (debit) `jenv-bw2-i:ChangesInValueNoncurrentSecuritiesInvestmentsInParticipatingInterestsDebitPolicy`	39
Policy of inventories `jenv-bw2-i:InventoriesPolicy`	40
Policy of the realisable value of inventories `rj-i:InventoriesRealisableValuePolicy`	41
Policy of raw materials and consumables `jenv-bw2-i:InventoryRawMaterialsConsumablesPolicy`	42
Policy of work in progress `jenv-bw2-i:WorkInProgressPolicy`	43
Policy of finished and trade goods `jenv-bw2-i:InventoryFinishedTradeGoodsPolicy`	44
Policy of prepayments of inventories `jenv-bw2-i:PrepaymentsInventoriesPolicy`	45
Statement for the method of determination of the realizable value of agrarian inventories `rj-i:AgriculturalInventoriesCurrentValuePolicy`	46
Policy of construction contracts `rj-i:ConstructionContractsPolicy`	47
Policy of receivables `jenv-bw2-i:ReceivablesPolicy`	48
Policy of trade receivables `jenv-bw2-i:TradeReceivablesPolicy`	49
Policy of current receivables from group companies `jenv-bw2-i:ReceivablesGroupCompaniesCurrentPolicy`	50
Policy of current receivables from other related parties `jenv-bw2-i:ReceivablesOtherRelatedPartiesCurrentPolicy`	51
Policy of current receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity `jenv-bw2-i:ReceivablesShareholdersParticipatingInterestsCurrentPolicy`	52
Policy of current receivables from loans and advances to participants or registered shareholders `jenv-bw2-i:ReceivablesFromLoansAndAdvancesToParticipantsOrRegisteredShareholdersCurrentPolicy`	53
Policy of current other receivables `jenv-bw2-i:ReceivablesOtherCurrentPolicy`	54
Policy of current deferred tax assets `rj-i:DeferredTaxAssetsCurrentPolicy`	55
Policy of called-up contributions for issued share capital `jenv-bw2-i:CalledUpShareCapitalPolicy`	56
Policy of pension receivables `rj-i:PensionReceivablesPolicy`	57
Policy of tax receivables `rj-i:TaxReceivablesPolicy`	58
Policy of prepayments and accrued income `jenv-bw2-i:AccruedIncomePolicy`	59
Policy of current securities `jenv-bw2-i:SecuritiesCurrentPolicy`	60
Policy of cash and cash equivalents `jenv-bw2-i:CashAndCashEquivalentsPolicy`	61
Policy of current assets `jenv-bw2-i:AssetsCurrentPolicy`	62
Policy of group equity `jenv-bw2-i:EquityGroupPolicy`	63
Policy of share in group equity not accrued to legal entity `jenv-bw2-i:NoncontrollingInterestPolicy`	64
Policy of equity `jenv-bw2-i:EquityPolicy`	65
Policy of provisions `jenv-bw2-i:ProvisionsPolicy`	66
Policy of provision for repair costs `rj-i:ProvisionRepairCostsPolicy`	67
Policy of provisions for pension obligations `jenv-bw2-i:ProvisionPensionObligationsPolicy`	68
Description of the actuarial assumptions used for the provision for pension obligations `rj-i:ProvisionPensionObligationsActuarialAssumptionsDescription`	69
Description of obligations per balance sheet date that have pension provisions `rj-i:ProvisionPensionObligationsDescription`	70
Description of the valuation methods of the provision for pension obligations `rj-i:ProvisionPensionObligationsValuationMethodsDescription`	71
Policy of provision for tax liabilities `jenv-bw2-i:ProvisionTaxLiabilitiesPolicy`	72
Policy of environmental provision `rj-i:EnvironmentalProvisionPolicy`	73
Policy of provision for legal proceedings `rj-i:ProvisionLegalProceedingsPolicy`	74
Policy of provision for major maintenance `rj-i:ProvisionMajorMaintenancePolicy`	75
Policy of provision for disposal obligations `rj-i:ProvisionDisposalObligationPolicy`	76
Policy of provision for onerous contracts `rj-i:ProvisionOnerousContractsPolicy`	77
Policy of restructuring provision `rj-i:RestructuringProvisionPolicy`	78
Policy of provision relating to participating interest `rj-i:ProvisionParticipatingInterestsPolicy`	79
Policy of deferred tax liabilities `rj-i:DeferredTaxLiabilitiesPolicy`	80
Policy of warranty provision `rj-i:WarrantyProvisionPolicy`	81
Policy of provision for jubilee benefits `rj-i:ProvisionJubileeBenefitsPolicy`	82
Policy of provision for insurance of disability risks `rj-i:ProvisionInsuranceDisabilityRisksPolicy`	83
Policy of other provisions `jenv-bw2-i:ProvisionsOtherPolicy`	84
Policy of non-current liabilities `jenv-bw2-i:LiabilitiesNoncurrentPolicy`	85
Policy of non-current subordinated liabilities `jenv-bw2-i:SubordinatedLiabilitiesNoncurrentPolicy`	86
Policy of non-current convertible borrowings `jenv-bw2-i:ConvertibleBorrowingsNoncurrentPolicy`	87
Policy of non-current debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoansNoncurrentPolicy`	88
Policy of non-current finance lease liabilities `rj-i:FinanceLeaseLiabilitiesNoncurrentPolicy`	89
Non-current policy of payables to banks `jenv-bw2-i:PayablesBanksNoncurrentPolicy`	90
Policy of non-current advance payments received on orders not yet deducted for asset items `jenv-bw2-i:AdvancesReceivedNoncurrentPolicy`	91
Policy of non-current trade payables `jenv-bw2-i:TradePayablesNoncurrentPolicy`	92
Policy of non-current cheques and bills of exchange payables `jenv-bw2-i:BillsExchangeChequesPayableNoncurrentPolicy`	93
Policy of non-current payables to group companies `jenv-bw2-i:PayablesGroupCompaniesNoncurrentPolicy`	94
Policy of non-current payables to other related parties `jenv-bw2-i:PayablesOtherRelatedPartiesNoncurrentPolicy`	95
Policy of non-current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity `jenv-bw2-i:PayablesShareholdersParticipatingInterestsNoncurrentPolicy`	96
Policy of non-current payables relating to taxes and social security contributions `jenv-bw2-i:TaxesSocialSecurityContributionsPayableNoncurrentPolicy`	97
Policy of non-current pension related payables `jenv-bw2-i:PensionPayablesNoncurrentPolicy`	98
Policy of tax payables `rj-i:TaxPayablesPolicy`	99
Policy of negative goodwill `rj-i:NegativeGoodwillPolicy`	100
Policy of non-current other payables `jenv-bw2-i:PayablesOtherNoncurrentPolicy`	101
Policy of non-current accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncomeNoncurrentPolicy`	102
Policy of current liabilities `jenv-bw2-i:LiabilitiesCurrentPolicy`	103
Policy of repayment obligations of non-current borrowings `jenv-bw2-i:RepaymentObligationsOfNoncurrentBorrowingsPolicy`	104
Policy of current subordinated liabilities `jenv-bw2-i:SubordinatedLiabilitiesCurrentPolicy`	105
Policy of current convertible borrowings `jenv-bw2-i:ConvertibleBorrowingsCurrentPolicy`	106
Policy of current debentures, mortgage bonds and other loans `jenv-bw2-i:DebenturesOtherPrivateLoansCurrentPolicy`	107
Policy of current finance lease liabilities `rj-i:FinanceLeaseLiabilitiesCurrentPolicy`	108
Policy of current payables to banks `jenv-bw2-i:PayablesBanksCurrentPolicy`	109
Policy of current advance payments received on orders not yet deducted for asset items `jenv-bw2-i:AdvancesReceivedCurrentPolicy`	110
Policy of current trade payables `jenv-bw2-i:TradePayablesCurrentPolicy`	111
Policy of current cheques and bills of exchange payable `jenv-bw2-i:BillsExchangeChequesPayableCurrentPolicy`	112
Policy of current payables to group companies `jenv-bw2-i:PayablesGroupCompaniesCurrentPolicy`	113
Policy of current payables to other related parties `jenv-bw2-i:PayablesOtherRelatedPartiesCurrentPolicy`	114
Policy of current payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity `jenv-bw2-i:PayablesShareholdersParticipatingInterestsCurrentPolicy`	115
Policy of current payables relating to taxes and social security contributions `jenv-bw2-i:TaxesSocialSecurityContributionsPayableCurrentPolicy`	116
Policy of current pension related payables `jenv-bw2-i:PensionPayablesCurrentPolicy`	117
Policy of current other payables `jenv-bw2-i:PayablesOtherCurrentPolicy`	118
Policy of current accruals and deferred income `jenv-bw2-i:AccrualsAndDeferredIncomeCurrentPolicy`	119