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

Dimensional Model

Primary Items

Type	including
Role	urn:kvk:linkrole:notes-accounting-principles-result-cooperatives

Type	Element
Hypercube	Validation [Table] `sbr-dim:ValidationTable`
Explicit	Basis of preparation `jenv-bw2-dim:BasisOfPreparationAxis`
Member	Commercial `jenv-bw2-dm:CommercialMember`
Explicit	Financial statements type `jenv-bw2-dim:FinancialStatementsTypeAxis`
Member	Separate `jenv-bw2-dm:SeparateMember`

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XBRL Model Project

Label/QName
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Accounting principles for determining the result `jenv-bw2-i:AccountingPrinciplesForDeterminingTheResult`
Policy of amortisation of intangible assets `jenv-bw2-i:AmortisationIntangibleAssetsPolicy`
Policy of capitalised production costs for own entity `jenv-bw2-i:CapitalisedProductionCostsPolicy`
Policy of changes in construction contracts `rj-i:ChangesConstructionContractsPolicy`
Policy of changes in the value of intangible asPolicy of sets and property, plant and equipment `jenv-bw2-i:ChangesInValueIntangibleAssetsPropertyPlantEquipmentPolicy`
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`
Policy of changes in the value of financial assets and of securities that are part of the current assets `jenv-bw2-i:ChangesValueFinancialAssetsSecuritiesPolicy`
Policy of changes in the fair value of real estate investments `rj-i:ChangesValueInvestmentPropertiesPolicy`
Policy of cost of sales `jenv-bw2-i:CostOfSalesPolicy`
Policy of cost of outsourced work and other external expenses `jenv-bw2-i:CostsOutsourcedWorkOtherExternalExpensesPolicy`
Policy of costs of raw materials and consumables not purchased from members `rj-i:CostsRawMaterialsConsumablesNotPurchasedFromMembersPolicy`
Policy of amortisation of intangible assets and depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssetsPolicy`
Policy of depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentPolicy`
Policy of earnings per share `rj-i:EarningsPerSharePolicy`
Policy of other expenses of employee benefits `rj-i:EmployeeBenefitsExpensesOtherPolicy`
Policy of expenses of employee benefits `jenv-bw2-i:EmployeeBenefitsExpensesPolicy`
Policy of financial income and expenses `rj-i:FinancialIncomeExpensesPolicy`
Policy of general and administrative expenses `jenv-bw2-i:GeneralAdministrativeExpensesPolicy`
Policy of government subsidies `jenv-bw2-i:GovernmentSubsidiesPolicy`
Policy of decrease in the value of current assets, provided they surpass the regular decrease in value `jenv-bw2-i:ImpairmentCurrentAssetsPolicy`
Policy of income of securities and receivables, that are part of non-current assets `jenv-bw2-i:IncomeReceivablesNoncurrentSecuritiesPolicy`
Policy of income tax expense `jenv-bw2-i:IncomeTaxExpensePolicy`
Policy of interest expenses and related expenses `jenv-bw2-i:InterestExpensesRelatedExpensesPolicy`
Policy of other interest income and related income `jenv-bw2-i:InterestIncomeRelatedIncomePolicy`
Policy of member payments (including advance payments) `rj-i:MemberPaymentsPolicy`
Policy of net revenue `jenv-bw2-i:NetRevenuePolicy`
Policy of other operating expenses `jenv-bw2-i:OperatingExpensesOtherPolicy`
Policy of operating expenses `jenv-bw2-i:OperatingExpensesPolicy`
Policy of other operating income `jenv-bw2-i:OperatingIncomeOtherPolicy`
Policy of operating income `jenv-bw2-i:OperatingIncomePolicy`
Applied policy of pension costs `jenv-bw2-i:PensionCostsPolicy`
Policy of released from revaluation reserve `jenv-bw2-i:RevaluationReserveReleasePolicy`
Policy of revenue recognition `rj-i:RevenueRecognitionPolicy`
Policy of selling expenses `jenv-bw2-i:SellingExpensesPolicy`
Policy of share in results of participating interests `jenv-bw2-i:ShareInResultsParticipatingInterestsPolicy`
Policy of social security contributions `jenv-bw2-i:SocialSecurityContributionsPolicy`
Policy of wages `jenv-bw2-i:WagesSalariesPolicy`