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

Current
Policy of investments on behalf of pension fund
Policy of investment properties on behalf of pension fund
Policy of direct investment properties on behalf of pension fund
Policy of indirect investment properties on behalf of pension fund
Policy of investment properties under development on behalf of pension fund
Policy of investments in shares on behalf of pension fund
Policy of investments in listed shares on behalf of pension fund
Policy of investments in non-listed shares on behalf of pension fund
Policy of investments in listed and non-listed investment institutions that invest in shares on behalf of pension fund
Policy of investments in fixed income securities on behalf of pension fund
Policy of investments in deposits and such on behalf of pension fund
Policy of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of pension fund
Policy of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of pension fund
Policy of investments in derivatives on behalf of pension fund
Policy of other investments on behalf of pension fund
Policy of investments on behalf of participants
Policy of investment properties on behalf of participants
Policy of direct investment properties on behalf of participants
Policy of indirect investment properties on behalf of participants
Policy of investment properties under development on behalf of participants
Policy of investments in shares on behalf of participants
Policy of investments in listed shares on behalf of participants
Policy of investments in non-listed shares on behalf of participants
Policy of investments in listed and non-listed investment institutions that invest in shares on behalf of participants
Policy of investments in fixed income securities on behalf of participants
Policy of investments in deposits and such on behalf of participants
Policy of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of participants
Policy of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of participants
Policy of investments in derivatives on behalf of participants
Policy of other investments on behalf of participants
Policy of reinsurance part technical provisions
Policy of guarantee contracts
Policy of other contracts reinsurance
Policy of other receivables from reinsurance part technical provisions
Policy of receivables from insurance policies not immediately due from current accounts
Policy of other receivables from insurance policies not immediately due from current accounts
Policy of receivables from profit sharing not immediately due
Policy of shares, certificates of shares and other types of participating interests in group companies
Policy of other investments in participating interests
Policy of investments in participating interests in other related parties
Policy of intangible assets
Policy of impairment of intangible assets
Policy of costs relating to the incorporation and issuance of shares
Policy of development costs
Policy of costs of acquisition of patents, trademarks and other rights
Policy of costs of goodwill acquired from third party
Policy of prepayments of intangible assets
Policy of intangible assets other
Policy of property, plant and equipment
Policy of impairment of property, plant and equipment
Policy of land and buildings
Policy of machinery
Policy of other tangible assets
Policy of property. plant and equipment in progress and prepayments of property, plant and equipment
Policy of property, plant and equipment not used in the production process
Policy of receivables from reinsurance
Policy of other receivables
Policy of receivables from participants of pension fund
Policy of receivables from employers
Policy of receivables from value transfers
Policy of trade receivables
Policy of non-current receivables from group companies
Policy of current receivables from group companies
Policy of non-current receivables from other related parties
Policy of current receivables from other related parties
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
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
Policy of non-current other receivables
Policy of current other receivables
Policy of non-current deferred tax assets
Policy of current deferred tax assets
Policy of called-up contributions for issued share capital
Policy of pension receivables
Policy of tax receivables
Policy of prepayments and accrued income
Policy of cash and cash equivalents
Policy of credit balances on bank- and giro accounts
Policy of cheques and bills of exchange
Policy of other assets
Policy of other types of other assets
Policy of foundation capital and reserves
Policy of foundation capital
Policy of statutory reserves
Policy of legal and statutory reserves
Policy of other legal reserves, distinguished by their nature
Policy of designated reserves
Policy of other reserves
Policy of share in group equity not accrued to legal entity
Policy of subordinated loans
Policy of technical provisions
Policy of provision for pension obligations on behalf of pension fund
Policy of other technical provisions
Policy of provision for pension obligations on behalf of participants
Policy of provision for onerous contracts
Policy of warranty provision
Policy of provision for legal proceedings
Policy of environmental provision
Policy of restructuring provision
Policy of provision for major maintenance
Policy of provision relating to participating interest
Policy of provision for repair costs
Policy of provision for disposal obligations
Policy of provisions for pension obligations
Policy of provision for tax liabilities
Policy of deferred tax liabilities
Policy of provision for jubilee benefits
Policy of other provisions
Policy of non-current liabilities
Policy of non-current subordinated liabilities
Policy of non-current convertible borrowings
Policy of non-current debentures, mortgage bonds and other loans
Policy of non-current finance lease liabilities
Non-current policy of payables to banks
Policy of non-current advance payments received on orders not yet deducted for asset items
Policy of non-current trade payables
Policy of non-current cheques and bills of exchange payables
Policy of non-current payables to group companies
Policy of non-current payables to other related parties
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
Policy of non-current payables relating to taxes and social security contributions
Policy of non-current pension related payables
Policy of negative goodwill
Policy of non-current other payables
Policy of non-current accruals and deferred income
Policy of payables relating to VPL arrangements received not yet utilised
Policy of current subordinated liabilities
Policy of current convertible borrowings
Policy of current debentures, mortgage bonds and other loans
Policy of current finance lease liabilities
Policy of current payables to banks
Policy of current advance payments received on orders not yet deducted for asset items
Policy of current trade payables
Policy of current cheques and bills of exchange payable
Policy of current payables to group companies
Policy of current payables to other related parties
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
Policy of current payables relating to taxes and social security contributions
Policy of current pension related payables
Policy of current other payables
Policy of current accruals and deferred income
Policy of payables relating to value transfers
Policy of payables relating to derivatives
Policy of payables relating to pension payments
Policy of other liabilities
Policy of payables relating to reinsurance