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

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	urn:kvk:linkrole:notes-accounting-principles-result

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Policy of exploitation subsidies `jenv-bw2-i:ExploitationSubsidiesPolicy`	None
Policy of accommodation costs `rj-i:AccommodationCostsPolicy`	1
Policy of capitalized interest expenses `jenv-bw2-i:CapitalizedInterestExpensesPolicy`	2
Policy of change in value of agricultural stocks `rj-i:ChangeValueAgriculturalStocksPolicy`	3
Policy of changes in the value of intangible assets `jenv-bw2-i:ChangesInValueIntangibleAssetsPolicy`	4
Policy of changes in the value of property, plant and equipment `jenv-bw2-i:ChangesInValuePropertyPlantEquipmentPolicy`	5
Policy of decrease in value of deferred tax assets `rj-i:DecreaseInValueDeferredTaxAssetsPolicy`	6
Policy of project income `jenv-bw2-i:ProjectIncomePolicy`	7
Policy of realised changes in value of investments `jenv-bw2-i:RealisedChangesInValueOfInvestmentsPolicy`	8
Policy of result attributable to the legal person `jenv-bw2-i:ResultEntityPolicy`	9
Policy of revenues from providing services `jenv-bw2-i:RevenuesFromProvidingServicesPolicy`	10
Policy of revenues from the sale of goods `jenv-bw2-i:RevenuesFromSaleOfGoodsPolicy`	11
Policy of severance payments `rj-i:SeverancePaymentsPolicy`	12
Policy of unrealised changes in value of investments `jenv-bw2-i:UnrealisedChangesInValueOfInvestmentsPolicy`	13
Policy of value changes financial instruments valued at fair value `jenv-bw2-i:ValueChangesFinancialInstrumentsValuedAtFairValuePolicy`	14
Policy of changes in the fair value of real estate investments `rj-i:ChangesValueInvestmentPropertiesPolicy`	15
Policy of other expenses of employee benefits `rj-i:EmployeeBenefitsExpensesOtherPolicy`	16
Policy of expenses of employee benefits `jenv-bw2-i:EmployeeBenefitsExpensesPolicy`	17
Basis for processing the compensation received under the NOW scheme `rj-i:NowArrangementPolicy`	18
Policy of financial income and expenses `rj-i:FinancialIncomeExpensesPolicy`	19
Policy of government subsidies `jenv-bw2-i:GovernmentSubsidiesPolicy`	20
Policy of income tax expense `jenv-bw2-i:IncomeTaxExpensePolicy`	21
Policy of changes in construction contracts `rj-i:ChangesConstructionContractsPolicy`	24
Policy of changes in the value of intangible asPolicy of sets and property, plant and equipment `jenv-bw2-i:ChangesInValueIntangibleAssetsPropertyPlantEquipmentPolicy`	25
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`	26
Policy of cost of sales `jenv-bw2-i:CostOfSalesPolicy`	27
Policy of amortisation of intangible assets and depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentAmortisationIntangibleAssetsPolicy`	28
Policy of earnings per share `rj-i:EarningsPerSharePolicy`	29
Policy of gross operating result `jenv-bw2-i:GrossMarginPolicy`	30
Policy of net revenue `jenv-bw2-i:NetRevenuePolicy`	31
Policy of other operating expenses `jenv-bw2-i:OperatingExpensesOtherPolicy`	32
Policy of revenue recognition `rj-i:RevenueRecognitionPolicy`	34
Policy of selling expenses `jenv-bw2-i:SellingExpensesPolicy`	35
Policy of capitalised production costs for own entity `jenv-bw2-i:CapitalisedProductionCostsPolicy`	36
Policy of general and administrative expenses `jenv-bw2-i:GeneralAdministrativeExpensesPolicy`	37
Policy of interest expenses and related expenses `jenv-bw2-i:InterestExpensesRelatedExpensesPolicy`	39
Policy of other operating income `jenv-bw2-i:OperatingIncomeOtherPolicy`	40
Accounting principles for determining the result `jenv-bw2-i:AccountingPrinciplesForDeterminingTheResult`	42
Policy of cost of outsourced work and other external expenses `jenv-bw2-i:CostsOutsourcedWorkOtherExternalExpensesPolicy`	43
Policy of depreciation of property, plant and equipment `jenv-bw2-i:DepreciationPropertyPlantEquipmentPolicy`	44
Policy of social security contributions `jenv-bw2-i:SocialSecurityContributionsPolicy`	46
Policy of costs of raw materials and consumables `jenv-bw2-i:CostsRawMaterialsConsumablesPolicy`	47
Policy of income of securities and receivables, that are part of non-current assets `jenv-bw2-i:IncomeReceivablesNoncurrentSecuritiesPolicy`	48
Policy of amortisation of intangible assets `jenv-bw2-i:AmortisationIntangibleAssetsPolicy`	49
Policy of operating income `jenv-bw2-i:OperatingIncomePolicy`	50
Applied policy of pension costs `jenv-bw2-i:PensionCostsPolicy`	51
Policy of other interest income and related income `jenv-bw2-i:InterestIncomeRelatedIncomePolicy`	52
Policy of changes in the value of financial assets and of securities that are part of the current assets `jenv-bw2-i:ChangesValueFinancialAssetsSecuritiesPolicy`	53
Policy of decrease in the value of current assets, provided they surpass the regular decrease in value `jenv-bw2-i:ImpairmentCurrentAssetsPolicy`	54
Policy of share in results of participating interests `jenv-bw2-i:ShareInResultsParticipatingInterestsPolicy`	55
Policy of released from revaluation reserve `jenv-bw2-i:RevaluationReserveReleasePolicy`	56
Policy of wages `jenv-bw2-i:WagesSalariesPolicy`	57
Policy of operating expenses `jenv-bw2-i:OperatingExpensesPolicy`	58