(Amortization of) share premium and discounts A description of the extent of any discretionary powers and a description of how or not use has been made Accommodation costs Accountability Memorandum 'Clarity in funding' (educational institution for higher education or vocational education and adult education) Accountability Quality agreements Accrued interest rate rebate Accumulated amortisation and impairments of capitalised acquisition costs Accumulated amortisation of negative goodwill Accumulated amortization and impairment of goodwill Accumulated depreciation and impairment of bonds and other fixed-income securities Accumulated depreciation and impairment of shares and other variable-yield securities Accumulated project revenues of construction contracts Accumulated provision for uncollectability deducted from the discounted value of the minimal lease payments of finance leases Accumulated revaluations of capitalised acquisition costs Accumulated revaluations of real estate in exploitation Accumulated revaluations of shares and other variable-yield securities Acquired treasury shares Acquisition costs paid Acquisition costs to be amortized Acquisitions of investments of which 85 percent or more is invested in another investment entity Acquisitions of investments Acquisitions of investments Acquisitions of property, plant and equipment Activated acquisition costs for the financial year Actual expenses Actual premium Additional costs for financing Additional information with regard to the categorical cost types, including the total amount of the depreciations processed in the profit and loss account and wages and salaries Additional pension expenses Additional provision for life insurance based on adequacy test Additions and acquisitions (classified as investing activities) Additions of capitalised acquisition costs Additions of financial assets through acquisitions Additions of intangible assets through acquisitions Additions of investment properties through head of acquisitions Additions of receivables from banks due to changes in value Additions of receivables from customers due to changes in value Additions through acquisitions of capitalised acquisition costs Additions through revaluation reserve Additions to bonds and other fixed-income securities Additions to continuity reserve Additions to designated funds Additions to designated reserves Additions to equity charged against the income statement Additions to equity Additions to financial assets by segment Additions to foundation capital and reserves Additions to goodwill Additions to intangible assets by segment Additions to investment properties Additions to investments Additions to legal and statutory reserves Additions to negative goodwill Additions to other reserves Additions to other technical provisions Additions to property, plant and equipment by segment Additions to provisions charged against the income statement Additions to provisions through revaluation reserve Additions to provisions Additions to real estate in exploitation Additions to reinsurance part technical provisions Additions to reserves and funds Additions to revaluation reserve Additions to shares and other variable-yield securities Additions to the designated fund Additions to the designated reserve Additions to the general banking risks reserve Adjusted equity after recalculation Adjusted revaluation reserve after recalculation due to change in accounting policies Adjustment for other changes in accruals Adjustment of recycle items Adjustments for (reversal of) impairment recognised in profit or loss Adjustments for change Fund for general banking risks Adjustments for depreciation and amortisation expense Adjustments in goodwill due to later identified assets and liabilities and associated changes in value Adjustments in negative goodwill due to later identified assets and liabilities and associated changes in value Adjustments to reconcile to the net result Adjustments to reconcile to the operating result Advances received for DBCs and DBC-healthcare products in progress Agio that is not regarded as deposited for tax purposes Agreements with clients concerning financing and execution information Amortisation of acquisition costs Amortisation of capitalised acquisition costs Amortisation of goodwill Amortisation of intangible assets by segment Amortisation of interest rates discounts Amortisation on disposals of capitalised acquisition costs Amortisation period of goodwill used Amortisation rate of intangible assets Amortisation rate of negative goodwill released to benefit the income statement Amount constituting the basis for the levy under the macro-control instrument Amount of allocation of subsidy income Amount of changes value of agricultural stocks valued at current value immediately recognized in the profit and loss account Amount of deferred tax assets and liabilities recognized in the balance sheet for available forward loss compensation Amount of deferred tax assets and liabilities recognized in the balance sheet for deductible temporary differences Amount of deferred tax assets and liabilities recognized in the balance sheet for taxable temporary differences Amount of deferred tax expense or income recognized in the income statement for deductible temporary differences Amount of deferred tax expense or income recognized in the profit and loss account for available forward loss compensation Amount of deferred tax expense or income recognized in the profit and loss account for taxable temporary differences Amount of exceptional item Amount of other changes due to changes in the provision for insurance liabilities Amount of personal interest in investments of managing and supervisory directors and former managing and supervisory directors Amount of personal interest in investments of managing directors and former managing directors Amount of personal interest in investments of supervisory directors and former supervisory directors Amount of secured current liabilities Amount of secured liabilities Amount of secured non-current liabilities Amount of the conditional lease payments under operating leases in the lessor's financial statements that have been recognized as revenue Amount of the result from a sector group Amount of the result from profit source Amount of the shortfall if the insurer does not meet the Minimum Capital Requirement or significantly does not meet the Solvency Capital Requirement Amount of the technical provisions if these are calculated on the basis of surrender of all insurance policies Amount of the transfer between equity and liabilities Amount of transactions with related parties of the fund manager, investment entity or custodian that have not occurred on a regulated market or other market for financial instruments Amount withheld by clients of construction contracts Amount withheld by clients of construction contracts Amounts owed by brokers An indication of the chosen treatment method for income from estates Analysis of balance income and expenses Any surplus of the subsidy income to be settled Applicable funding position of pension provider Applicable tax rate Asset management expenses as a percentage of the average invested assets Asset management expenses on behalf of participants Asset management expenses on behalf of pension fund Asset management expenses paid Asset management expenses Assets by segment Available core capital ratio Available core capital Available for member payments Available regulatory capital ratio Available regulatory capital Average book value during the year of financial assets and financial liabilities included in the balance sheet Average duration of the fee associated with the profiling fund (in days) Average fair value during the year of all financial assets and all financial liabilities Average level of compensation in connection with the Student Financial Support Fund Average price of purchased treasury shares relating to share based payments Average principal of the average nominal value of the underlying primary instrument or other comparable amount during the year of off-balance financial assets and financial liabilities Average principal of the average nominal value of the underlying primary instrument Balance as at 31 December reporting year Balance financial year Balance financial year Balance items where cash equivalents that deviate from definition cash and cash equivalents are processed Balance of income and expenses Balance of subsidy income still to spend Balance of transfers of rights Balance other technical income and expenses Balance sheet provision for insurance liabilities Basic earnings per share Basis for processing the compensation received under the NOW scheme Basis for write-downs and write-offs on loans Basis of calculation proposed dividend description Basis of conversion and processing of exchange rate differences relating to foreign currency transactions for the balance sheet Basis of the net realizable value of agricultural stocks Book value of an individual intangible asset of importance Book value of inactive property, plant and equipment that are held for sale Book value of inventories that are valued at lower realisable value Book value of investments Book value of temporarily inactive property, plant and equipment Book value of the assets of a business activity that does not continue for a long time for which a binding agreement has been entered into Book value of the debt capital of a business activity that is not continued for a long time for which a binding agreement has been entered into Book value of the number of homes for sale expected to be sold within one year Book values of the total of the assets to be disposed of or liquidated Book values of the total of the debt capital items that are disposed of or liquidated Borrowings from governments and credit institutions guaranteed by governments Borrowings from governments and credit institutions secured by WSW Borrowings from governments and credit institutions Budget for the year following the reporting period in summary form Capitalised acquisition costs regarding indemnity insurance Capitalised acquisition costs regarding life insurance Capitalised acquisition costs regarding life insurance Capitalised acquisition costs Capitalised expenses for not yet provided services of construction contracts Capitalised expenses for not yet provided services of construction contracts Car and transport costs Carried interest paid by the investment entity to the administrator of the investment entity Carrying amount of property, plant and equipment that the legal entity establishes and expects that it is no longer possible to determine the current cost price reliably Cash and cash equivalents (cash flow) Cash equivalents deviate from definition Cash flow from (used in) investment activities Cash flow from (used in) pension activities Cash flows from (used in) financing activities of business activities that are not continued sustainably Cash flows from (used in) financing activities Cash flows from (used in) investing activities of business activities that are not continued sustainably Cash flows from (used in) investing activities Cash flows from (used in) operating activities before tax Cash flows from (used in) operating activities of business activities that are not continued sustainably Cash flows from (used in) operating activities Cash flows from (used in) operations Catastrophe provision Central government contributions minus the amount relating to the workplace function (university with university medical center) Central government contributions relating to the workplace function (university with university medical center) Central government contributions relating to the workplace function and medical faculty of UMC's Change due to changes Change in provision for pension obligations on behalf of participants Change in provision for pension obligations on behalf of pension fund Change in provision pension obligations on behalf of pension fund due to indexation and other mark-ups Change in provision pension obligations on behalf of pension fund due to interest added Change in provision pension obligations on behalf of pension fund due to pension accrual Change in provision pension obligations on behalf of pension fund due to transfers of rights Change in provision pension obligations on behalf of pension fund due to withdrawals of pension benefits and pension administration expenses Change in reinsurance part of technical provision Change in reinsurance part of technical provisions Change in the fair value of financial assets and financial liabilities recognized as income or expenses in the reporting period Change in value of agricultural stocks Change other technical provisions Changes in borrowings Changes in the fair value of real estate investments Changes in value of financial assets Changes in value of the investment result per unit Changes in working capital Changes of provisions due to exchange rate differences Changes reserve from value adjustments Characteristic of allocation of subsidy income Characteristics of retirement benefit plans based on IAS 19R Commercial and social real estate in exploitation Commissions and profit sharing received from reinsurers (cashflow) Commissions received Communication expenses Component of net result used as base for basic earnings per share Component of net result used as base for diluted earnings per share Composition board and other organs premium pension institutions Concentration of receivables from banks Concentration of receivables from customers Concentration risk description Conditional minimal lease payments of finance leases recognised as expense Conditional minimal lease payments of finance leases recognised as income Conditions for the conversion of loans redeemable in cash or in shares Conditions for the conversion of loans redeemable in shares Conditions for the conversion of warrants and warrant loans Construction contracts (assets) Construction contracts (assets) Construction contracts (liabilities) Construction contracts (liabilities) Construction contracts Construction contracts Content pension regulations, products and services of PPI, together with categories stakeholders Continuity reserve Contributions of central governments Contributions of participants Contributions received from central cash Conversion differences of financial statements of foreign entities Corporate social responsibility information Corrections from previous years of the financing deficit (surplus) to be settled in rates Cost of joint campaigns Cost of sales not purchased from members Cost of third-party campaigns Cost price of capitalised acquisition costs Cost price of financial assets Cost price of inventories classified as expense in the income statement Cost price of the additions to property, plant and equipment recognised directly in the statement of income and expense due to special circumstances Cost-effective premium Costs directly charged against capital Costs for custody of the assets of the investment entity Costs of investments Costs of management and accounting Costs of obtaining government subsidies Costs of outsourced work relating to the administration of the investment entity or custody of the assets of the investment entity Costs of outsourced work Costs of outsourcing and subcontracting Costs of own fundraising Costs of raw materials and consumables not purchased from members Costs outsourced work custody of investment entity Costs price from product/service delivery Costs settled with vvp own account Costs Country counterparties description Creditors Cumulative project revenue from projects in progress Cumulative unprocessed share in the loss of participating interests Currency differences on loans as far as they can be considered as a correction of the interest charges due Currency of securities description Current cost of intangible assets Current cost of investment property Current cost of tangible fixed assets Current deferred tax assets Current expenses factor of the class of shares Current expenses factor of the subfund Current expenses factor Current finance lease liabilities Current liabilities relating to financing surplus Current liabilities to participations in which the legal entity can exercise significant influence Current loans, advances and guarantees on behalf of managing directors Current loans, advances and guarantees on behalf of supervisory directors Current payables to members of the cooperative Current receivables from members of the cooperative Current subordinated loans Current value of agricultural inventories Custodian fees DBCs and DBC-healthcare products in progress (assets) DBCs and DBC-healthcare products in progress (liabilities) Damage expenses Damages and benefits paid Damages and benefits paid Damages and benefits paid Damages and benefits received from reinsurers Date appointment Date of allocation of subsidy income Date of preparation of the financial statements Date of publication of the sustainability report Date of resignation Date of the last available financial statements of the related party Debt-claims dividend interest Debts due to financing surplus Debts due to holiday pay Debts due to vacation days Declaration by the management that the report includes the material strategic, operational, compliance and reporting risks and uncertainties, insofar as relevant to the expectation of the continuity of the company for a period of twelve months after preparation of the report. Decommissioning and disposals of real estate in operation Decrease (increase) in inventories Decrease (increase) in other receivables Decrease (increase) in receivables Decrease (increase) in trade receivables Decrease in value of deferred tax assets Decription of critical performance indicators of which must be reported, namely the proportion of capital expenses Decription of critical performance indicators of which must be reported, namely the proportion of operational expenses Decription of critical performance indicators of which must be reported, namely the proportion of sustainable activities in revenue Deducted management fees and other fees Deferred acquisition costs (classified as operating activities) Deferred income tax expense Deferred or unrecognized income or expenses of hedging instruments other than income or expenses related to hedging of expected future transactions Deferred tax assets Deferred tax liabilities Definition of the key figures that cannot be derived directly from the financial statements Definition of the key ratios that cannot be derived directly from the financial statements Degree of rounding applied Depreciation and amortisation Depreciation of bonds and other fixed-income securities Depreciation of capitalized acquisition costs for the financial year Depreciation of disposals of bonds and other fixed-income securities Depreciation of disposals of shares and other variable-yield securities Depreciation of interest rate discounts granted in the financial year Depreciation of investment properties Depreciation of operating assets Depreciation of property, plant and equipment by segment Depreciation of shares and other variable-yield securities Depreciation on disposals of investment properties Depreciation position at the end of the previous financial year Depreciation rate of investment properties Depreciation rate of property, plant and equipment Description Of the implications for the information in the sustainability report Description about the profile of the organisation and its activities Description allfälliger häufiger Abwesenheiten eines oder mehrerer Aufsichtsräte Description if own development costs, other indirect costs and interest is taken into account in the valuation of the investment properties under construction Description in the composition of reportable segments Description key elements of recovery plan of the pension provider Description of ALM policy Description of a cashflow generating unit for which the impairment or reversal of impairment is reported Description of a financial instrument Description of a reflection of the co-determination on the plan for the years 2021 to 2024 Description of accountability by non-executive managing directors of exercised supervision Description of accountability exercised supervision Description of affairs with an impact on staffing Description of aggregated transaction data for the different types of SFT's and total revenue swaps separately Description of amounts and timings of expected future receipts or payments of principal amount of issued financial instrument Description of amounts and timings of expected future receipts or payments of principal amount of obtained financial instrument Description of amounts of assets and liabilities contributed by each of the parties Description of an individual intangible asset of importance Description of an investment Description of an overview showing whether the assumptions in determining the fair value of investment properties are supported by market data or if they are based on other factors Description of any condition of an instrument or any related provisions that lead to significant change of any of the provisions of the issued financial instrument Description of any condition of an instrument or any related provisions that lead to significant change of any of the provisions of the obtained financial instrument Description of any contingent income or expense Description of applicable forward loss compensation and temporary differences of income tax Description of application and reason for application consolidation exemption for venture capital investment company Description of approximately how many months or years of expected future sales are hedged Description of approximately the percentage of sales in those future months or years Description of backlogs in indexation Description of business activities for non-listed organisations in which the investment entity has a controlling interest Description of cash and cash equivalents of which the legal entity does not have legal ownership Description of changes in (statutory) goals Description of changes in the scope of the report, data presentation and data collection methods Description of circumstances for reversal of write down of inventories Description of closing rates of the presentation currency compared to the functional currency in a situation of hyperinflation Description of commitments to purchase or sell inventories Description of complaints settlements Description of concentration data of securities financing transactions Description of concentration of insurance risks in the portfolio Description of conditional financial obligations relating to development funds Description of conditions of financial instruments that result in dilution of earnings per share Description of conditions of sale and purchase, and repayment of investments in participating interests Description of considerations for the determination of the interest rate used in determining the fair value of investment properties Description of constraints stemming from lease agreements Description of construction contracts of which the legal entity does not have legal ownership Description of construction contracts of which the legal entity does not have legal ownership Description of contractual obligations to purchase, construct or develop investment properties or for repairs, maintenance or enhancements of investment properties Description of criteria to distinguish investment properties from real estate for own use Description of custody under SFT's and total return swaps collateral provided by the collective investment undertaking Description of custody under SFTs and total return swaps collateral received by the collective investment undertaking Description of direct and indirect economical effects with respect to financial transactions between the organisation and its stakeholders Description of disclosure if the quantitative effect of a change in accounting estimates for the reporting period is impracticable Description of education performance Description of educational and education programmatic affairs Description of environmental policies and objectives with respect to different environmental aspects Description of environmental protection measures taken in the context of corporate social responsibility within operations Description of environmental protection measures taken in the context of corporate social responsibility within the chain Description of environmental protection measures taken in the context of corporate social responsibility Description of expected developments of non-listed organisations in which the investment entity has a controlling interest Description of expected time of receipt of net sales proceeds of debt for which the legal entity has entered into a binding agreement of a business that will not be continued on a sustainable basis Description of extent of underwriting risks Description of external developments that have a potential impact on the social aspects of enterprise Description of financial assets of which the legal entity does not have legal ownership Description of financial fixed assets that are expected to be deductible or due and payable within 12 months of the balance sheet date Description of financial products that are based on the EU Taxonomy Description of fines and administrative penalties imposed during the period Description of fully amortised intangible assets still in use Description of general data of securities financing transactions Description of governance and ethics within operations Description of governance and ethics within the chain Description of governance and ethics Description of governance developments Description of hedging of expected transactions in which periods the expected transactions are expected to take place Description of hedging of expected transactions is expected to be included in income statement Description of how a special item has been processed Description of how and in what way the activities of the company are related to ecological sustainable activities Description of how control / supervision of compliance with the investment statute takes place Description of how it is determined whether there are ineligible economic activities aligned with the EU taxonomy Description of how many natural persons working under its responsibility receive a total annual remuneration of 1 million euros or more, as well as the business unit for which they mainly perform work Description of how remuneration and benefits have been calculated Description of how stakeholders have been consulted Description of how the applicable tax rate has been calculated Description of how the current cost of property, plant and equipment is determined when measured at current value Description of how the effective tax rate has been calculated Description of how the organisation deals with social aspects with regards to doing business Description of how the risk management system is incorperated into the organisation Description of how the value in use of property, plant and equipment has been determined when measured at current value Description of how the various components of the provision for claims or benefits are included in the claims run-off statement Description of how these compensation schemes have been accounted for Description of how to deal with any gaps in knowledge and skills Description of human rights in relation to activities of the organisation, its suppliers, customers and relations Description of important anticipated transactions previously used for hedge accounting Description of important conditions of operating leases Description of important conditions of share based payments Description of important contractual obligation commitments to purchase or develop immovable property for exploitation Description of important policy conditions of insurance contracts Description of improvements in the risk management system of the legal entity have been or have been made Description of inability to determine numerical indication of change in accounting estimate on future periods Description of income and expense from changes in fair value of financial assets at fair value, other than held for trading, recognized in profit or loss or directly in equity until disposal of the asset Description of income spent on objectives Description of income with a special purpose Description of information on relevant line items in the financial statements Description of instruments exchanged of issued financial instrument Description of instruments exchanged of obtained financial instrument Description of intangible assets not recorded on the balance sheet Description of intangible assets of which the legal entity does not have legal ownership Description of internal developments that have a potential impact on the social aspects of enterprise Description of inventories of which the legal entity does not have legal ownership Description of inventories pledged as collateral for debts Description of investment risks of alternative investments Description of investment risks Description of labor issues within operations Description of labor issues within the chain Description of labor issues Description of legal risks Description of limitations with regard to the collectability of revenues, as well as the extent of this restriction Description of main results achieved not achieved related to multi year plan Description of mandatory or voluntary adherence to specific codes of conduct Description of matching risk Description of material changes to the adopted remuneration policy Description of material individual items Description of matters with political or social impact Description of measures aimed at influencing the culture, the behaviour and the motivation of the employees Description of measures aimed at respect for privacy and the local environment Description of measures to prevent bribery and corruption Description of mergers and acquisitions realized after the balance sheet date Description of mergers, acquisitions, divestitures and outsourcing in the context of corporate social responsibility Description of monitoring and evaluating the achievement of results and the realization of improvement Description of movement of investment properties valued at historic costs as the fair value cannot be quantified Description of names and addresses of the other participants in the joint venture Description of nature and extent of the material error Description of nature and extent of uncertainties Description of non-financial performance indicators that are significant for specific activities Description of non-settled capital commitments of tangible fixed assets Description of obligations per balance sheet date that have pension provisions Description of obtained securities for issued financial instruments Description of off-balance sheet commitments relating to guarantees Description of off-balance sheet commitments relating to liability claims Description of off-balance sheet commitments relating to payments to obtain usage rights Description of off-balance sheet liabilities relating to purchase commitments Description of operational risk arising from systems Description of operational risks, arising as a result of imperfections in business processes Description of operational risks Description of operations of business activities that are not continued sustainably Description of other coverage ratios of equity Description of other important actuarial assumptions Description of payments included in the book value of construction in progress Description of planned expenditure on fundraising and supporting functions Description of policy regarding investments Description of policy regarding non restricted equity size and function Description of pollution prevention and control Description of product responsibility Description of property, plant and equipment of which the legal entity does not have legal ownership Description of property, plant and equipment serving as collateral for commitments Description of purchase commitments of shares or certificates of shares on behalf of rights granted Description of purchase commitments of shares(certificates) relating to share based payments Description of purchases and sales of financial assets where standard market conventions apply, are recognized on the trade date or on the settlement date Description of receivables of which the legal entity does not have legal ownership Description of references to standards for management systems Description of reinsurance policy Description of responsibilities and working methods of management Description of responsibilities and working methods of the supervisory body Description of restrictions with regard to the applicability of investment properties, as well as the extent of this restriction Description of reuse of securities data of securities financing transactions Description of revenues of each major revenue category as a percentage of total revenues Description of reversal of impairment of investment properties Description of reversal of the impairment of financial assets Description of reversal of the impairment of intangible assets Description of reversal of the impairment of property, plant and equipment Description of rights and obligations under the compensation plans not recognized as revenue in the income statement Description of rights associated with shares held in administration Description of risk management in the context of management of corporate social responsibility reporting Description of risk management policy Description of risks associated with outsourcing Description of securities of which the legal entity does not have legal ownership Description of selection of programs and or projects Description of share based payments Description of significant events that occurred in the first six months of the relevant financial year Description of situation per year end activities non listed organisations Description of stakeholder engagement for the years 2021 to 2024 Description of statements, agreements and guidelines in the context of social reporting Description of subordinated liability Description of subsequent events for non-listed organisations in which the investment entity has a controlling interest Description of tax effect of amortisation of goodwill Description of the (estimate of the) financial impact from the subsequent event Description of the (international) chain management of the legal entity Description of the activities of the company with regards to the general social aspects within the chain Description of the activities of the company with regards to the general social aspects Description of the activities of the joint ventures Description of the activities Description of the actual coverage ratio Description of the actual performance indicators related to the identified environmental aspects Description of the actuarial assumptions used for the provision for pension obligations Description of the actuarial risks relating to the pension obligations Description of the administrative relations of the joint ventures Description of the affordability exit Description of the aggregated level of analysis of the liability adequacy test Description of the agreed percentage or amount of interest, dividend or other periodic payments on principal and the timing of payment of acquired financial instrument Description of the agreed percentage or amount of interest, dividend or other periodic payments on principal and the timing of payment of issued financial instrument Description of the agreement between the pension fund and employers relating to financing and implementation Description of the agreements and characteristics of VPL-arrangements Description of the agreements and characteristics of net-pension arrangements Description of the agreements concerning costs and benefits allocation between the investment entity and other investment entity Description of the allocation or breakdown of remuneration to the individual investment entities Description of the amount and specific purpose of the designated funds, the reason for this limitation and any other conditions imposed by third parties Description of the amount and the specific purpose of the designated reserves, as well as the fact that the management has made this limitation Description of the amount included in the main categories of revenue related to the exchange of goods or services Description of the amount of a financial instrument Description of the amount of expired repayments of next year on non current liabilities Description of the amount of impairment or reversal of impairment for a cashflow generating unit per category of assets or reporting segment Description of the amount of impairment or reversal of impairment for a cashflow generating unit per reporting segment Description of the amount of losses recognized for the carry-forward of loss, which are not capitalized as deferred tax assets Description of the amount of negative goodwill relating to expected future losses Description of the amount of overdue dividend on fixed-term cumulative preferential or similar shares Description of the amount of the variable remuneration based on the performance measures Description of the amount recognized as income during the period Description of the amounts of the temporary differences to the extent that these amounts are not included in the valuation of the deferred tax liability Description of the analysis of economical, environmental and social aspects in the chain Description of the analysis of the differences between the performances achieved and the objectives stipulated Description of the annual accrual of the premium relating to the pension obligations Description of the annual tracking difference Description of the applicable, or estimated, funding position of pension provider Description of the application of the transitional provision regarding the change in accounting policy from current value to historical cost price Description of the applied accounting standards or guidelines Description of the applied actuarial assumptions for the provision pension obligations on behalf of pension fund Description of the applied assumptions for the provision pension obligations on behalf of pension fund Description of the applied calculation method and frequency when determining the fair value of investments Description of the applied diversity criteria and the reason for choosing them Description of the applied option to present the (agreed) early repayment as short-term debt Description of the applied processing method of a received compensation Description of the applied taxation method and frequency when determining the fair value of investments Description of the appointment of an administrator during the period Description of the asset concerned and any restriction on its use Description of the asset management expenses Description of the assets involved in the different types of SFTs and total return swaps Description of the assumptions for determining the policy value Description of the assumptions underlying the standard formula if the insurer uses company-specific parameters for the calculation of its Solvency Capital Requirement Description of the audit and certification of management systems Description of the availability of the most recent annual report and the most recent management report of the other investment entity Description of the average maturity of the operational lease commitments Description of the average term of the liabilities and receivables Description of the basis of calculation and the manner of the charge of the costs to the managed assets Description of the basis of calculation and the manner of the charge of the costs to the participants in the investment entity Description of the basis of calculation and the manner of the charge of the costs to the result Description of the basis upon which the current value is determined, if the recoverable value is based on the current value Description of the book value of inventories that are valued at lower realizable value Description of the borrowed and lent financial instruments Description of the business activities with regards to the environmental aspects within operations Description of the business activities with regards to the environmental aspects within the chain Description of the business activities with regards to the environmental aspects Description of the business activities with regards to the social aspects human rights operations Description of the business activities with regards to the social aspects with regards to human rights within operations Description of the business activities with regards to the social aspects with regards to human rights within the chain Description of the business activities with regards to the social aspects within operations Description of the business activities with regards to the social aspects within the chain Description of the business activities with regards to the social aspects Description of the business model Description of the business purposes for the use of financial instruments Description of the calculation method and which choices have been made here Description of the calculation method of other coverage ratios of equity Description of the calculation method of the nominal coverage ratio of equity Description of the categories of real estate in operation for which the basic version is used for the model-based valuation of the market value Description of the categories of real estate in operation for which the full version is used for the model-based valuation of the market value Description of the categories of stakeholders Description of the cause if the insurer does not meet the Minimum Capital Requirement or significantly does not meet the Solvency Capital Requirement Description of the change in accounting estimates on the current period Description of the change in accounting estimates Description of the changes in consolidated interests Description of the changes of the agreements during the period if applicable; and the manner in which the concession agreement is classified Description of the characteristics of the implementing arrangement or similar financing arrangements Description of the choice and the role of dialogues with interested in the reporting process Description of the choices made related to the information to be reported in the policy report Description of the circumstances in which rights of use in immovable property that are classed as operating leases by a lessee are accounted for as an investment property Description of the circumstances under which cash flows and / or liabilities may arise Description of the circumstances underlying the designation or not of a company as a participating interest, deviating from the legal presumption that a capital interest of at least 20 percent constitutes a participating interest Description of the commitments relating to acquisitions of intangible assets Description of the comparison between the total return on investments with the appropriate benchmarks and z-scores Description of the competencematrix Description of the competent authority in the management report on the relevant political or social themes published by the Minister of Education, Culture and Science for the reporting year in question Description of the compliance to the Code Pension funds Description of the composition of management Description of the composition of the accountability body Description of the composition of the actual premium Description of the composition of the available solvency capital Description of the composition of the board and the supervisory body of the joint ventures Description of the composition of the cost-effective premiums Description of the composition of the investment portfolio of the other investment entity Description of the composition of the investment portfolio Description of the composition of the management and supervisory board of the legal entity Description of the composition of the management of the legal entity Description of the composition of the stakeholders body Description of the composition of the supervisory body Description of the conditional purchase price of the acquisition Description of the conditions for certification and the possibility of expulsion Description of the conditions of conditional lease payments Description of the conditions of the transactions of real estate sold subject to terms and conditions Description of the conducted investment policy Description of the conflict of interest measures Description of the consequences if the insurer does not meet the Minimum Capital Requirement or does not significantly comply with the Solvency Capital Requirement Description of the consequences of changes to the plan to discontinue operations Description of the consequences of the difference in the policy value and market value of real estate in exploitation Description of the considerations for inclusion of pension claims Description of the consultations and outcomes related to the dialogue with stakeholders Description of the contribution that the organisation intends to deliver to sustainable development Description of the core business Description of the corporate social responsibility reporting policy Description of the corrective actions taken if the insurer does not meet the Minimum Capital Requirement or does not significantly comply with the Solvency Capital Requirement Description of the costs of development of intangible fixed assets charged to the result for the financial year Description of the counterparties of the derivatives transactions Description of the criteria that apply to determine when the development phase for real estate is completed Description of the currency in which receipts or payments are made of issued financial instrument Description of the currency in which receipts or payments are made of obtained financial instrument Description of the degree of subjectivity in valuations Description of the depreciation method that is applied if non-linearly depreciated and the reason why this method is more appropriate. Description of the desired results and the intended improvement of the situation of the target group or of the social goal Description of the development of the market value Description of the development of the policy value Description of the developments as a result of internal and external quality management Description of the developments in matters for which expectations were stated in the previous management report Description of the developments in the number of participants Description of the developments with or in relation to related parties Description of the difference in the policy value and market value of real estate in exploitation Description of the differences compared to DNB reports due to discounts on pension obligations Description of the differences with the reporting period of the financial report Description of the direction to the pension provider given during the period Description of the discontinued business activities that are not continued sustainably Description of the discount rate for determining the market value Description of the discount rate for determining the policy value Description of the discount rate Description of the disposal of investment properties not valued at fair value Description of the distribution of the roles and responsibilities of the individual supervisory directors within the (committees of the) supervisory board Description of the diversity policy with regard to the composition of the management board and the supervisory board Description of the division of tasks and responsibilities within the legal entity Description of the duration of fixed income securities Description of the duration of the pension obligations Description of the economic aspects of corporate social responsibility within operations Description of the economic aspects of corporate social responsibility within the chain Description of the economic aspects of corporate social responsibility Description of the economical aspects related to both financial and non-financial indicators Description of the effect if specific parameters for the calculation of insurance technical risk modules have been imposed on the insurer by the Dutch Central Bank Description of the effect of changes in accounting policies on reserves and funds and results Description of the effect of changes in exchange rates after balance sheet date on monetary items in foreign currencies or on the financial statement Description of the effect of not applying going concern basis on reserves and funds and results Description of the effect of the change in accounting policies on individual items Description of the effect of the correction of the material error Description of the effect on the income statement relating to on balance sheet pension claims Description of the efforts made to improve the diversity in the composition of governance bodies Description of the estimate of financial impact of off-balance sheet liabilities Description of the estimate of the fair value of the identifiable assets and liabilities of an acquisition Description of the execution of the valuation of the investment portfolio by internal or external valuers Description of the exemption to prepare the cash flow statement Description of the exercise price or bandwidth of possible exercise prices of issued financial instrument Description of the exercise price or bandwidth of possible exercise prices of obtained financial instrument Description of the existence and content of renewal options, purchase options and escalation clauses Description of the existence and nature of restrictions on ownership of tangible fixed assets Description of the exit management Description of the exit quality Description of the expectations of management relating to the main developments of changes in the reserves and provisions Description of the expectations of management relating to the main developments of contract activities Description of the expectations of management relating to the main developments of housing policies Description of the expectations of management relating to the main developments of income and expenses Description of the expectations of management relating to the main developments of other planned investments and projects Description of the expectations of management relating to the main developments Description of the expectations related to future developments and the formulation of new objectives Description of the expected costs of repair of property, plant and equipment Description of the expected developments Description of the expected impact on the results and financial position Description of the expected income Description of the expected time of receipt of net sales of assets for which the legal entity has entered into a binding agreement of an unsustainable business activity Description of the expiry dates of losses eligible for forward loss compensation Description of the explanation of the expected and actual differences in lag fault Description of the extent in which an insured partner is taken into account in the provision pension obligations on behalf of pension fund Description of the extent in which indexation is taken into account in the different pension arrangements of the provision pension obligations on behalf of pension fund Description of the extent in which is invested in the sponsor Description of the extent in which the other technical provisions is non-current Description of the extent in which the pension accrual of disabled workers are taken into account in the provision pension obligations on behalf of pension fund Description of the extent of compliance with (minimal) required equity Description of the extent of member liability Description of the extent of the lag fault Description of the extent of the risks that the insurance company runs in its business operations Description of the extent of the significant liquidity risk Description of the extent to which benefits are recurring once or annually Description of the extent to which financial instruments are used Description of the extent to which indirect costs have been taken into account when determining the manufacturing price Description of the extent to which specific codes of conduct are followed and which codes are concerned Description of the extent to which the assumptions deviate from the policy value compared to the market value Description of the extent to which the current value of property, plant and equipment is directly derived from observable prices or recent market-based transactions or is estimated using other valuation techniques Description of the extent to which the discount rate used differs from the policy value compared to the market value Description of the extent to which the fair value of investment property is not based on a valuation by an independent and expert appraiser Description of the extent to which the influence of taxes has been taken into account when valuing agricultural inventories at current value Description of the extent to which the market value of the properties in operation is based on a valuation by an independent expert Description of the extent to which the principles differ from the policy value compared to the market value Description of the facilitation of employee participation for the year 2021 to 2024 Description of the fact that it is practically impossible to make certain adjustments to the policies of the participating legal person Description of the facts and circumstances that led to not being a going concern Description of the facts and circumstances which lead to reclassifications of real estate in exploitation Description of the fair value of investment properties based on the estimate of an independent and qualified expert Description of the feasibility test Description of the features of the agreements with related parties of the fund manager, investment entity or custodian Description of the financial aspects of corporate social responsibility within operations Description of the financial aspects of corporate social responsibility within the chain Description of the financial aspects of corporate social responsibility Description of the financial impact of a exceptional item if it has been incorporated into several other items in the profit and loss account Description of the financial instruments designated as hedge instrument for the hedging transaction Description of the financial position and the developments in the financial position during the period Description of the form in which collateral is provided for the total of the debts Description of the functional currency Description of the funding policy Description of the further classification per asset category as stated in the financial statements Description of the future expectations concerning the general environmental social financial and economical aspects Description of the goals and policies regarding financial risk management Description of the governance structure and management information systems for the general environmental social financial and economical aspects Description of the governance structure and management of the corporate social responsibility reporting Description of the grounds for the decision of the Dutch Central Bank to that effect if specific parameters for the calculation of insurance technical risk modules have been imposed on the insurer by the Dutch Central Bank Description of the group structure and legal form Description of the hedging of investment risks and subsequent positions Description of the hedging strategy Description of the impact of changes in definitions and measurement methods Description of the impact of discounts on pension obligations Description of the impact of the main events on the semi-annual accounts Description of the impact of the reinsurance policy on underwriting risks Description of the impact of the risks stated in the risk report on the solvency considered essential Description of the impact on comparative figures when deviating from an annual reporting period Description of the impact on equity and results from reclassifications of real estate in exploitation Description of the impact on the tax payable by the legal person in the following financial year of proposed / declared dividends that are not recognized as a liability Description of the impairment of financial assets Description of the impairment of intangible assets Description of the impairment of investment properties Description of the impairment of property, plant and equipment Description of the implementation agreement Description of the implementation and testing of the formulated policy Description of the implemented measures and monitoring of the compliance with these measures Description of the importance of activities performed by volunteers Description of the important contractual conditions of a financial instrument Description of the important intentions of management and decisions made in the new fiscal year, including the financial translation of these intentions and decisions Description of the incidental or structural character of the subsidy income Description of the income and associated costs recognized in the profit and loss account, and the items in the profit and loss account in which these amounts are included Description of the income statement line item where income relating to negative goodwill is recognised Description of the indexation clauses of different pension arrangements in the provision pension obligations on behalf of pension fund Description of the indexation policy Description of the indexation risk relating to the pension obligations Description of the indication of the effect of the estimate change on future periods Description of the indication of the nature of dependence and of the factors in case of non-fixed interest rate Description of the indication of uncertainties regarding the amount or moment of outflow relating to off-balance sheet liabilities Description of the influence on capital and result if group part is included in the consolidation in accordance with the law of the foreign legal entity which is also the head of the group Description of the inherent limitations in the reliability of the data as a result of the methods of measuring, estimating and calculating Description of the integration of the management of economic, environmental and social aspects in the daily activities Description of the interest rate used to determine the fair value of investment properties Description of the internal and external developments in investments and returns on investments Description of the internal and external developments in pensions Description of the internal organisational structure and staffing Description of the international cooperation within the sector Description of the international trade finance and property relations of the organisation Description of the interrelationship between the environmental, social and economic aspects within operations Description of the interrelationship between the environmental, social and economic aspects within the chain Description of the interrelationship between the environmental, social and economic aspects Description of the investment policy of the other investment entity Description of the investment property Description of the investment results of the other investment entity Description of the investments in investment entities that are related parties of the fund manager, investment entity or custodian Description of the investments in related parties of the fund manager, investment entity or custodian that encompasses more than ten percent of the capital Description of the involvement of an independent appraiser Description of the item of the profit and loss account in which that amount is accounted for Description of the key assumptions regarding the provision for major maintenance, if necessary to provide adequate information Description of the key elements of policies conducted Description of the key provisions of finance leases in the lessor's financial statements Description of the key provisions of operating leases in the lessor's financial statements Description of the lack of the policy concerning the fight against corruption and bribery Description of the lack of the policy concerning the respect of human rights Description of the legal entity that is not a legal owner pursuant to Section 2:366(2) of the Dutch Civil Code Description of the legal structure Description of the liability for the debts of others Description of the liability when outsourcing of the administration of the investment entity Description of the liability when outsourcing of the custody of assets of the investment entity Description of the licensing agreements Description of the line item in the income statement where the amortisation of intangible assets is recognised Description of the line item in the income statement where the amortisation of positive goodwill is justified Description of the line item in the statement of income and expenses where information expenses are recognised Description of the liquidation plan when not a going concern Description of the location of the actual activities Description of the main assumptions for determining the market value Description of the main categories of suppliers classified by preference rankings Description of the main characteristics of pension arrangements Description of the main conditions of financial instruments that are classified as equity based on the legal form Description of the main differences between those parameters if the insurer uses company-specific parameters for the calculation of its Solvency Capital Requirement Description of the main discussion topics with the external auditor Description of the main divisions, branches and participating interests of the corporation Description of the main events or circumstances that led to recognition of impairment loss of material importance Description of the main features of the management and control system of the company in connection with the financial reporting process of the company and of the group whose financial data are included Description of the main issues of social aspects relevant to the legal entity Description of the main licensing agreements Description of the main markets and categories of customers in the context of supply chain information Description of the main problems and challenges for the legal entity and to what extent these are (partly) decisive for the business strategy within operations Description of the main problems and challenges for the legal entity and to what extent these are (partly) decisive for the business strategy within the chain Description of the main problems and challenges for the legal entity and to what extent these are (partly) decisive for the business strategy Description of the main related party transactions of the half-yearly management report Description of the main risk the respect of human rights concerning activities Description of the main risks and uncertainties for the remaining six months Description of the main risks and uncertainties Description of the main risks in respect to the fight against corruption and bribery Description of the main risks in respect to the general environment, social and personnel aspects concerning activities Description of the main strategic, operational, compliance and reporting risks Description of the main subcontractors if applicable Description of the main topics on which the supervisory board has focused in the financial year and on which it will focus in the coming period Description of the main topics to the regulations of the commissions of the supervisory board Description of the main uncertainties regarding the provision for major maintenance, if necessary to provide adequate information Description of the manager's remuneration policy Description of the manner in which financial fixed assets are presented that fall due within 12 months after the balance sheet date Description of the manner in which the realizable value of property, plant and equipment is determined when measured at current value Description of the market rate used in the provision pension obligations on behalf of pension fund Description of the market value of property, plant and equipment if this deviates significantly from the book value Description of the material consequences for deferred taxes of significant changes in tax rates and legislation that are announced or introduced after the balance sheet date Description of the maturity profile of the securities divided by the maturity segments Description of the maturity ratios of the pension obligations Description of the measures aimed at the integrity of the advertising policies Description of the measures taken and performance achieved by performance indicators Description of the measures taken to manage the main risks and uncertainties Description of the measures taken to reduce the risks associated with the use of financial instruments Description of the merged or acquired party relating to mergers and acquisitions Description of the method and key assumptions on which the cash flow forecasts are based, if the recoverable value is based on cash flow forecasts Description of the method for determining the market value Description of the method in which the measures taken regarding the internal audit function have been implemented by means of the alternative measures taken Description of the method in which the realisable value of intangible fixed assets is determined on the basis of valuation at current value Description of the method in which the value in use of intangible fixed assets is determined when measured at current value Description of the method of appointment of management Description of the method of appointment of the supervisory body Description of the method of determination in respect to the EU Taxonomy aligned economical activities Description of the method of determining the discounts on pension obligations Description of the method of determining the market rate for the provision pension obligations on behalf of pension fund Description of the method of determining the other technical provisions Description of the method of implementation of fair competition and pricing Description of the method of indexation of the provision pension obligations on behalf of pension fund Description of the method of presentation of deferred tax assets that is expected to be deductible within 12 months after the balance sheet date Description of the method of processing of gains and/or losses due to dilution Description of the method of processing of realized revaluations Description of the method of processing of the merger or acquisition Description of the method of processing the effects of the change in accounting policies Description of the method of the determination of the actual cost price of intangible assets when valued at current value Description of the method on how the audit commission is compliant with Verordening (EU) Nr.537/2014 Description of the method used for adjusting the balance sheet value to the value from the liability adequacy test Description of the method used for determining the interest addition to the provision for pension obligations Description of the method used to determine the revaluation reserve Description of the method used to determine the solvency considered essential Description of the method, the frequency and process of the evaluation Description of the methods and significant assumptions used for estimation of the current value of property plant and equipment Description of the methods and significant assumptions used for the valuation on liquidation basis and related significant uncertainties when not a going concern Description of the methods and significant assumptions used in the estimation of the fair value of financial assets and financial obligations Description of the methods of measuring, estimating and calculating Description of the methods used for fundraising Description of the methods, relevant assumptions used in determining the fair value of (use rights in) real estate investments Description of the minimum required balance of the continuity reserve and underlying assumptions Description of the moment at which cash flows and / or liabilities can occur Description of the most common issuers of securities of all SFT's and total revenue Description of the most important activities of the entity Description of the most important conditions in the agreements concerning concessions that influence the size, the moment and the certainty of the future cash flows Description of the most important conditions with regard to the due and payable debts that become due and payable immediately or in the short term Description of the most important findings and conclusions of the evaluation and proposed measures Description of the most important performance indicators Description of the most important products, services and markets Description of the most important terms and conditions that have not yet entered into force on the balance sheet date or after the balance sheet date, but are closely approximated before the date of preparation of the financial statements Description of the most relevant processes within the organisation Description of the motivation for the market rate used in the provision pension obligations on behalf of pension fund if different from interest rate term structure published by DNB Description of the multiannual overview and trends Description of the name of the custodian, the price, the relevant conditions, the valued value and the reason for not acting in accordance with the market Description of the name of the outsourced party that manages the investment entity description Description of the name of the party to whom the custody van the assets are outsourced Description of the names of the directors of a company, association, cooperative, mutual trust or foundation, if they have a special statutory right of control in the legal person Description of the national and international labour aspects Description of the national and/or international chain in which the entity operates Description of the nature and amount of income and expenses recorded on the balance sheet until the date of settlement when not a going concern Description of the nature and amount of significant positive and negative changes in value when not a going concern Description of the nature and extent of expenses paid by the international partnerships spent on fundraising Description of the nature and extent of gains and/or losses due to dilution Description of the nature and extent of other important movements of property, plant and equipment Description of the nature and extent of other rights and obligations Description of the nature and extent of service obligations or the rights to expected services Description of the nature and extent of the business activities Description of the nature and extent of the obligations for the purchase or construction of property, plant and equipment Description of the nature and extent of the obligations to transfer specific assets at the end of the concession period or the rights to receive these assets Description of the nature and extent of the options for extension or termination Description of the nature and extent of the other activities Description of the nature and extent of the potential tax burden or income resulting from any distributions to shareholders Description of the nature and extent of the restructuring costs that are taken into account when determining the fair value of assets, provisions and liabilities at the time of acquisition of a participation Description of the nature and extent of the rights to the use of specific assets Description of the nature and extent of the transferred insurance and investment risks in the provision pension obligations on behalf of pension fund Description of the nature of a financial instrument Description of the nature of insurance related receivables or payables of the reinsurance part technical provisions Description of the nature of interests in investment entities Description of the nature of interests in investment pools Description of the nature of off-balance sheet liabilities Description of the nature of other technical provisions Description of the nature of received government subsidues Description of the nature of significant performance obligations Description of the nature of the applicable specific compensation arrangements Description of the nature of the compensation received under the NOW scheme Description of the nature of the contingent assets is not given because it is not feasible Description of the nature of the dependency of the supervisory board Description of the nature of the different pension arrangements in the provision pension obligations on behalf of pension fund Description of the nature of the individual asset for which an impairment loss, or reversal thereof, is recognized which is material Description of the nature of the initial event of business activities that are not continued sustainablys Description of the nature of the instrument if the presentation in the balance sheet of a financial instrument deviates from the economic reality of the instrument Description of the nature of the instrument if the presentation in the balance sheet of a financial instrument deviates from the legal form of the instrument Description of the nature of the property in operation Description of the nature of the provision if the costs for major maintenance is processed through the provision major maintenance Description of the nature of the risks to be covered Description of the nature of the risks to be hedged Description of the nature of the significant liquidity risk Description of the nature of the statutory provision Description of the nature of the subsequent event Description of the nature, amount and important contractual conditions of a financial instrument Description of the net interest rate applied at discounting of the liabilities and receivables measured at discounted value Description of the newly issued shares for the exercise of the granted rights Description of the non-financial aspects of corporate social responsibility within operations Description of the non-financial aspects of corporate social responsibility within the chain Description of the non-financial aspects of corporate social responsibility Description of the number of such shares each of the holders holds a special statutory right of control in the legal person Description of the numerical influence of a system change on one or more subsequent financial years Description of the numerical reconciliation between the average effective tax rate and the applicable tax rate Description of the numerical reconciliation of the tax expense or income with the product of the result before tax and the applicable tax rate Description of the objective Description of the objectives related to economical environmental and social aspects of business operations and supply chain responsibility Description of the objectives related to the performance indicators Description of the off-balance sheet liabilities relating to the fiscal unity Description of the operation and compliance of the by the board prepared code of conduct Description of the operational risk arising as a result of processes Description of the operational risk arising from external events Description of the operational risk, arising as a result of failing people Description of the operational risks and uncertainties related to the remuneration policy Description of the operational risks and uncertainties related to the reputation of the entity Description of the operational risks and uncertainties relating to corruption Description of the operational risks and uncertainties relating to internal organisation and administration of the legal entity Description of the operational risks and uncertainties relating to personnel, products and the environment Description of the operational risks and uncertainties relating to vulnerability to fraud Description of the opinion of the accountability body on the actions of management, policies, as well as future policy choices Description of the opinion of the stakeholders body on the actions of management, policies, as well as future policy choices Description of the options for conversion of exchange of issued financial instruments Description of the options for conversion of exchange of obtained financial instruments Description of the options for early settlement of issued financial instruments Description of the options for early settlement of obtained financial instruments Description of the outcomes related to the dialogue with stakeholders Description of the outsourcing of the administration of the investment entity Description of the outsourcing of the custody of assets of the investment entity Description of the overview when a supervisory board member is appointed and will resign Description of the party benefiting from the surcharges and discounts of own shares Description of the pension agreement Description of the pension arrangement and regulation Description of the pension management expenses Description of the period in which the expected future losses, before negative goodwill is passed, will occur (RJ 216.406d) Description of the period where negative goodwill is recognised in income statement Description of the plan to meet the diversity objectives Description of the planned expenditure on the objective Description of the policies and methods of the liability adequacy test Description of the policies of valuation if the costs for major maintenance is processed through the provision major maintenance Description of the policies with regards to the general environmental social financial and economical aspects Description of the policy concerning the fight against corruption and bribery Description of the policy concerning the general environmental, social and personnel aspects Description of the policy concerning the respect of human rights Description of the policy for hedging of granted share options of share based payments Description of the policy for hedging of rights granted Description of the policy for obtaining basic information Description of the policy on animal welfare and genetic modification Description of the policy regarding communication with stakeholders Description of the policy regarding the extent and purpose of the reserves and funds Description of the policy regarding the prospective use of reserves and funds Description of the policy regarding the ratio of expenses to income of fundraising Description of the policy relating to duration matching Description of the policy relating to outsourcing Description of the policy relating to the coverage ratio Description of the policy that is being conducted in this regard Description of the policy to meet the objective Description of the policy with regard to independent assurance of sustainability reporting Description of the position of granted not yet exercised options relating to share based payments Description of the position on the balance sheet date of granted and not yet hedged rights to acquire or acquire own shares Description of the possibility of any reimbursement relating to off-balance sheet liabilities Description of the possible agreements that impacts the composition and decision process of the supervisory board Description of the premium percentages and policies relating to the pension obligations Description of the premium policy Description of the prepared balance sheet and the principles and methods used for the technical provisions and other liabilities Description of the prepared balance sheet and the principles and methods used for the technical provisions and other liabilities Description of the prepared balance sheet and the principles and methods used for the valuation of assets Description of the presence and operation of the internal risk management system Description of the previous and current asset aggregation as well as the reason for changing the way in which the cash-generating unit is determined Description of the principal risks and uncertainties market demands on product and services of the entity Description of the principal risks and uncertainties related to governance Description of the principal risks and uncertainties related to social developments Description of the principal risks and uncertainties related to sustainability Description of the principal risks and uncertainties related to the dependence of the entity on products and services Description of the principal risks and uncertainties relating to bed reduction in mental health care Description of the principal risks and uncertainties relating to carrying out self-tests Description of the principal risks and uncertainties relating to changes in the strategy Description of the principal risks and uncertainties relating to contracting of care and performance-related funding Description of the principal risks and uncertainties relating to developments in the competitive ability of the entity Description of the principal risks and uncertainties relating to developments in the macro framework Description of the principal risks and uncertainties relating to financial reporting Description of the principal risks and uncertainties relating to internal and external laws and regulations Description of the principal risks and uncertainties relating to operating activities Description of the principal risks and uncertainties relating to property valuation including impairments Description of the principal risks and uncertainties relating to revenue recognition Description of the principal risks and uncertainties relating to special cost developments (eg expensive medicines) Description of the principal risks and uncertainties relating to technological developments Description of the principal risks and uncertainties relating to the financial position of the entity Description of the principal risks and uncertainties relating to the implementation of new information systems Description of the principal risks and uncertainties relating to the strategy of the entity Description of the principles for determining the policy value Description of the principles of the valuation of the investment portfolio Description of the principles with regard to the way in which the distribution is determined Description of the process followed, the reasoning of the supervisory board about the strategy drawn up by the management board and the follow-up thereof Description of the process for determining the business strategy Description of the process for the composition of the supervisory board Description of the process of 'succession planning' Description of the processing method if an action for a specific purpose yields more than is required for that purpose or if a gift fails to be used Description of the processing method of a special-purpose fund from which the destination is lost Description of the products and services of the pension fund Description of the profit sharing, guarantees and options included in insurance contracts and the amount recorded in equity Description of the profit sharing, guarantees and options included in insurance contracts and the amount recorded in the technical provisions Description of the profit-sharing in favor of policyholders by product group Description of the progression of the interest rate in case of inconsistent interest rate for remaining maturity Description of the protection and restoration of biodiversity and ecosystems Description of the purchase of treasury shares by non-listed organisations in which the investment entity has a controlling interest Description of the purchase price of the acquisition Description of the purpose of the legal entity Description of the quality of the activities and the effectiveness and efficiency of the activities Description of the realization of the realised and unrealised results Description of the reason and factors that played a significant part in determining that the amortisation term of intangible assets exceeds twenty years Description of the reason for changes in the choice or method of calculating key figures Description of the reason for changes in the choice or method of calculation of key ratios Description of the reason for changing the functional currency Description of the reason for changing the presentation currency Description of the reason for deviating from an annual reporting period Description of the reason for the deviation if the claim run-off statistic is not directly related to the amount of the provision in the balance sheet and the claims expense in the profit and loss account Description of the reason for the reclassification of a financial asset Description of the reason for transfers between equity and liabilities Description of the reason why a company to which the legal entity provides at least 20 percent of the issued capital is not considered a participation Description of the reason why a reliable calculation or estimate of the significance of the change in accounting policy for assets and results is not possible Description of the reason why it is practically impossible to recalculate amounts in the multi-year overview over years preceding the previous reporting year according to the new system Description of the reason why the adjustment of the comparing figures is not possible, together with the nature if the adjustment did occur Description of the reason why the fair value of investment properties cannot be quantified and the likely range of the fair value Description of the reason why the market value of the real estate in operation is not based on a valuation by an independent and relevant expert. Description of the reason why the presentation currency is different from the functional currency Description of the reason why the presentation currency is different from the local currency Description of the reason with regard to the way in which the distribution is determined Description of the reason(s) for not (yet) establishing an internal audit service Description of the reason(s) why a possible reappointment is after eight years is of importance Description of the reasons for changes in the remuneration ratios compared to at least five previous financial years Description of the reasons for differences in the premiums Description of the reasons for the lack of the diversity policy Description of the reasons for the use of the legal power of adjustment or recovery, as well as a description of the financial effects thereof Description of the recognition of VPL-arrangements in the financial statements Description of the recognition of net-pension arrangements in the financial statements Description of the reconciliation between segmented and aggregated information Description of the recovery plan in case of a reserve deficit Description of the recovery plan that is applicable during the period Description of the redundancy scheme of the (former) director Description of the related agreements, including any option Description of the related risks of interests in investment entities Description of the related risks of the investment policy pursued Description of the relationship with laws, regulations and licenses Description of the relative interest in the other investment entity Description of the reporting process and method for consolidating data Description of the required coverage ratios and the extent of compliance to these ratios Description of the response of management to the opinion of the accountability body Description of the response of management to the opinion of the stakeholders body Description of the result before taxes that is achieved with the sale of assets of a business activity that is not continued on a sustainable basis Description of the result before taxes that is achieved with the settlement of items of the loan capital of a business activity that is not continued sustainably Description of the result of the activities Description of the results of the activities Description of the results of the annual review and evaluation of the principles of the remuneration policy including irregularities that may have occurred Description of the results of the liability adequacy test Description of the results of the policy concerning the fight against corruption and bribery Description of the results of the policy concerning the general environmental, social and personnel aspects Description of the results of the policy concerning the respect of human rights Description of the review of implementation and outcomes of policy and previously expressed expectations Description of the risk associated with the use of financial instruments Description of the risk policy relating to alternative investments Description of the risks and uncertainties that have had a significant impact on the legal entity in the past financial year, and the consequences for the legal entity Description of the risks associated with interests in investment pools Description of the risks relating to implementing financial reporting systems Description of the role of definitions Description of the role of stakeholders in the main problems and challenges for the legal entity within operations Description of the role of stakeholders in the main problems and challenges for the legal entity within the chain Description of the role of stakeholders in the main problems and challenges for the legal entity Description of the scope of the independent assurance process Description of the scope of the property in operation Description of the scope of the sustainability report Description of the securities of financial instruments provided by the legal entity Description of the segment of business activities that are not continued sustainably Description of the segment to be reported to which it is individually active, for which an impairment loss, or reversal thereof, is justified which is material Description of the selection process and how to safeguard the independence of the auditor Description of the sensitivity of the company's results to material changes in external circumstances Description of the sensitivity of the investments on market developments Description of the significance of the change in accounting policy if it is not practically possible to quantify the effect Description of the significant deviations in the applicable tax rate ten proposals from previous period Description of the significant deviations in the effective tax rate from the previous period Description of the situation where the exercise of authority of certain bodies of the pension fund is subject to approval of the supervisor during the period Description of the size and duration of obligations to purchase or sell stocks of special significance Description of the size of the compensation received under the NOW scheme Description of the size of the compensation schemes recognized in the income statement during the financial year Description of the size of the organisation Description of the size of the property in operation Description of the size of the subsidies and other forms of government support recognized in the financial statements during the reporting year Description of the size of the unrealized revaluation regarding the change in accounting policy from current value to historical cost price Description of the social aspects of business activities Description of the social aspects of the own operations and business activities Description of the social aspects specifically related to the chain in which the entity operates Description of the social aspects that are relevant for a good understanding of the chain Description of the social performance of the organisation Description of the special circumstances surrounding and method of processing of additions to property, plant and equipment recognised directly in the statement of income and expense Description of the specific, quantified, measurable goals for the relevant diversity aspects Description of the standards applied earlier than the latest entry dates according to the new Guidelines Description of the state of affairs of the policy Description of the statement that the investment entity invests directly or indirectly in another investment entity managed by an affiliate of the manager, investment entity or custodian Description of the statement that the investment entity invests directly or indirectly in another investment entity that is an affiliate of the manager, investment entity or custodian Description of the structure and results of the remuneration policy Description of the substantiation of the determination that a supervisory director does or does not meet the requirements of independence Description of the succession planning, selection, appointment and evaluation policy Description of the supervision of the other investment entity Description of the surcharge of pension disbursement expenses in the provision pension obligations on behalf of pension fund Description of the sureties obtained relating to the borrowed and lent financial instruments Description of the survival rate Description of the sustainability reporting with regards to climate change Description of the sustainability reporting with regards to human rights Description of the sustainability reporting with regards to water rights Description of the sustainable use and protection of water and marine resources Description of the target group of the report Description of the temporary differences in investments in group companies, foreign non-autonomous units, participating interests and joint ventures for which no deferred tax liabilities are recognized Description of the ten most common counterparties for the different types of SFT's and total return swaps seperately Description of the term and other important terms of the transaction Description of the term in office of the members of management Description of the term in office of the members of the supervisory body Description of the terms applicable when an insurance policy expires in the reinsurance part technical provisions Description of the time of the initial event of business activities that are not continued sustainably Description of the time or time period when the discontinuation of operations will be finalised Description of the timestamp for transfers between equity and liabilities Description of the transaction costs Description of the transfer between equity and liabilities Description of the transition to a circular economy Description of the treasury shares purchased for the exercise of the granted rights Description of the type of securities and the quality of securities Description of the types of transactions carried out through parties affiliated with the fund manager, investment entity or custodian and the conditions thereof Description of the underlying principle of the data Description of the unexpired risks for discounted cheques and bills of exchange Description of the valuation methods of the provision for pension obligations Description of the valuation of property, plant and equipment is carried out by internal or external appraisers Description of the values and method on which the values are embedded Description of the vision of the organisation on corporate social responsibility Description of the wages and salaries processed in the income statement Description of the way in which a valuation complex has been determined Description of the way in which pension arrangements are insured by pension provider Description of the way in which the evaluation of the alternative measures taken with regard to the absence of the internal audit service took place Description of the way in which the surcharges and discounts for own shares are calculated Description of the way in which the surcharges and discounts of treasury shares are accounted for Description of the way the investment policy takes into account the environment, climate, human rights and social relations Description of the year of most recently applied revaluations Description of third party compensation for property, plant and equipment that has been impaired, lost or abandoned Description of turn availability Description of turnover, other operating income, exceptional items and net result of the companies for the period prior to the date of consolidation, which are included in the net profit according to the consolidated annual accounts Description of type and amount of the sureties received to decrease the counterparty risk Description of uncertainties relating to complex allocation systems Description of uncertainties relating to settlement contributions Description of underlying positions held by means of derivatives Description of underwriting risk for indemnity insurance with regard to adequacy of claims provisions Description of underwriting risk for indemnity insurance with regard to catastrophes Description of underwriting risk for indemnity insurance with regard to premium rates Description of underwriting risk for indemnity insurance Description of underwriting risk for life insurance with regard to costs Description of underwriting risk for life insurance with regard to invalidity Description of underwriting risk for life insurance with regard to longevity Description of underwriting risk for life insurance with regard to morbidity Description of underwriting risk for life insurance with regard to mortality Description of underwriting risk for life insurance with regard to unnatural decay Description of underwriting risk for life insurance Description of underwriting risk Description of unpaid, due rewards to staff Description of what are the main considerations are for the policy that is being pursued in this regard Description of what has been or will be done with the results of the evaluation of the alternative measures taken in the absence of the internal audit service Description of what is meant by a (net) turnover concept Description of whether a liability or provision is included in the balance sheet Description of whether the current value or the value in use is applicable Description of whether the half-yearly financial statements have been audited or reviewed Description of whether the macro management tool levy has been established Description of whether the securities are held as required for business operations, for direct use in the context of the objective or for investment Description of which costs are included if the insurance company deducts costs in whole or in part from the provision or capitalizes and writes off Description of which part of the equity is freely disposable and which part has been recorded in any way Description of which part of the value of the investment portfolio was valued in which financial year Description of yield and cost data for the different types of SFT's and total revenue swaps Description paid, unpaid rewards to the staff Description reasons of the lack of the policy concerning the general environmental, social and personnel aspects Description return and costs securities financing transactions Designated fund (private) Designated fund (public) Designated fund Designated funds Designated reserve (private) Designated reserve (public) Designated reserve Designated reserves Difference in reserves and funds in the separate and consolidated financial statements Diluted earnings per share Direct change in income and expenses on derivatives and non-derivatives designated as hedging instruments Direct equity movement as a result of financial instruments Direct investment income received Direct investment properties on behalf of participants Direct investment properties on behalf of pension fund Direct investment results on behalf of participants Direct investment results on behalf of pension fund Direct investment results Direct movement in foundation capital and reserves as a result of a change in accounting policies Direct movement in foundation capital and reserves as a result of exchange differences Direct movement in foundation capital and reserves as a result of impairments Direct movement in foundation capital and reserves as a result of prior period errors Direct movement in foundation capital and reserves as a result of the reversal of impairments Direct movement in reserves and funds as a result of a change in accounting policies Direct movement in reserves and funds as a result of exchange differences Direct movement in reserves and funds as a result of financial instruments Direct movement in reserves and funds as a result of impairments Direct movement in reserves and funds as a result of prior period errors Direct movement in reserves and funds as a result of the reversal of impairments Direct operational expenses (including repairs and maintenance) of investment properties that did not generate rental income during the reporting period Direct operational expenses (including repairs and maintenance) of investment properties that generated rental income during the reporting period Disclosure of Fundraising expenses Disclosure of Income from individuals other Disclosure of accommodation costs Disclosure of additional information in case of deviations from regulations based on specific laws and regulations and subsidy regulations Disclosure of additional information to article 2:395a DCC Disclosure of additions to provisions Disclosure of adjustments of recycle items Disclosure of all aspects of transactions not considered a lease in terms of economic reality Disclosure of amount per share available for distribution exceeded by the fiscal distribution obligation Disclosure of analysis of differences between the budget and actuals Disclosure of analysis of the main cash flows and financing needs Disclosure of analysis of the main risks and uncertainties Disclosure of annualised current expenses factor Disclosure of asset management expenses on behalf of participants Disclosure of asset management expenses on behalf of pension fund Disclosure of asset management expenses Disclosure of assets that are not financial assets which are accepted on a regulated market or other market for financial instruments Disclosure of attributed economic capital Disclosure of available for member payments Disclosure of balance of transfers of rights Disclosure of book value of temporarily inactive property, plant and equipment Disclosure of borrowings from governments and credit institutions guaranteed by governments Disclosure of borrowings from governments and credit institutions secured by WSW Disclosure of borrowings from governments and credit institutions Disclosure of capitalised acquisition costs Disclosure of capitalised discounts and capitalised negative redemption payments Disclosure of carrying amount of property, plant and equipment that the legal entity establishes and expects that it is no longer possible to determine the current cost price reliably Disclosure of cash and cash equivalents and the cash flow from operating, investing and financing activities attributable to third parties Disclosure of cash flow statement Disclosure of catastrophe provision Disclosure of change in provision for pension obligations on behalf of participants Disclosure of change in provision for pension obligations on behalf of pension fund Disclosure of change in reinsurance part of technical provisions Disclosure of change in value of agricultural stocks Disclosure of changes in the fair value of real estate investments Disclosure of changes in the grouping of balance sheet items or income expenses statement items Disclosure of changes in value of financial assets Disclosure of changes made during the financial year in the terms of the rights granted by the company during the financial year Disclosure of commercial and social real estate in exploitation Disclosure of communication expenses Disclosure of composition of cash and cash equivalents Disclosure of compound financial instruments Disclosure of compound transactions and other transactions without transfer of cash and cash equivalents Disclosure of construction contracts (assets) Disclosure of construction contracts (liabilities) Disclosure of construction contracts Disclosure of contingent assets Disclosure of continuity reserve Disclosure of continuity with impact on equity Disclosure of contribution risks riskparagraph to required solvency Disclosure of contributions of central governments Disclosure of contributions of participants Disclosure of contributions received from central cash Disclosure of core capital Disclosure of cost method of inventories Disclosure of cost of joint campaigns Disclosure of cost of sales not purchased from members Disclosure of cost of third-party campaigns Disclosure of costs of direct fundraising Disclosure of costs of investments Disclosure of costs of management and accounting Disclosure of costs of obtaining governments grants Disclosure of costs of outsourced work relating to the administration of the investment entity or custody of the assets of the investment entity Disclosure of costs of outsourced work Disclosure of costs of outsourcing and subcontracting Disclosure of costs of raw materials and consumables not purchased from members Disclosure of creditors Disclosure of cumulative unprocessed share in the loss of participating interests Disclosure of current deferred tax assets Disclosure of current expenses factor of classes of shares Disclosure of current expenses factor of subfunds Disclosure of current expenses factor Disclosure of current finance lease liabilities Disclosure of current liabilities relating to financing surplus Disclosure of current payables to members of the cooperative Disclosure of current receivables from members of the cooperative Disclosure of current subsidy liabilities Disclosure of custodian fees Disclosure of damage outflow overview Disclosure of debts due to holiday pay Disclosure of debts due to vacation days Disclosure of declared or proposed dividend per share during the financial year Disclosure of decrease in value of deferred tax assets Disclosure of deducted management fees and other fees Disclosure of deferred tax assets or liabilities at discounted value Disclosure of deferred tax assets Disclosure of deferred tax liabilities Disclosure of depreciation, amortisation and interest expenses Disclosure of designated fund (private) Disclosure of designated fund (public) Disclosure of designated funds Disclosure of designated reserve (private) Disclosure of designated reserve (public) Disclosure of designated reserves Disclosure of determining of fair value or intrinsic value of the share options relating to the share based payments Disclosure of differences between the cash flow statement and the movement schedules of assets and equity and liabilities Disclosure of differences between the cash flow statement and the movement schedules of assets and reserves and funds and liabilities Disclosure of differences between the movement of balance sheet items according to the cash flow statement compared to difference between the beginning and ending balances Disclosure of differences in the reserves and funds and the result between the separate and consolidated financial statements Disclosure of direct investment properties on behalf of participants Disclosure of direct investment properties on behalf of pension fund Disclosure of direct investment results on behalf of participants Disclosure of direct investment results on behalf of pension fund Disclosure of direct investment results Disclosure of direct operational expenses (including repairs and maintenance) of investment properties that did not generate rental income during the reporting period Disclosure of direct operational expenses (including repairs and maintenance) of investment properties that generated rental income during the reporting period Disclosure of discontinued business activities that are not continued sustainably Disclosure of discounting of technical provisions for damages or benefits payable Disclosure of discounts on pension obligations Disclosure of dividend and rental income Disclosure of dividend income Disclosure of dividend payable to holders of preferred shares Disclosure of donor contributions Disclosure of early retirement and other non-activity schemes Disclosure of earnings per share Disclosure of environmental provision Disclosure of equalisation account Disclosure of equipment and furnishing expenses Disclosure of exceptional items in the cash flow statement Disclosure of exceptional items Disclosure of exchange differences of foreign participating interests Disclosure of expense claims of and payments to managing directors (higher education educational institution) Disclosure of expenses according to the prospectus and actual expenses Disclosure of expenses and reimbursements for borrowing and lending of financial instruments Disclosure of expenses for fees of independent medical specialists Disclosure of expenses from non-commercial activities Disclosure of expenses of direct and indirect investments in other investment entities Disclosure of expenses of external employees Disclosure of expenses of purchases and acquisitions Disclosure of expenses of subsidies and contributions Disclosure of expenses recognised at prices significantly different from market prices Disclosure of expenses relating to share based payments Disclosure of expenses spent on objectives Disclosure of expiration capital Disclosure of extraordinary income and expenses Disclosure of fair value information when the report is prepared on historical cost basis Disclosure of fair value of financial assets Disclosure of fair value of financial instruments Disclosure of fair value of investment properties Disclosure of fair value of securities Disclosure of finance lease of property, plant and equipment Disclosure of financial assets recognised at prices significantly different from market prices Disclosure of financial expenses Disclosure of financial income and expenses Disclosure of financial income Disclosure of financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form Disclosure of financial instruments when book value is higher than fair value Disclosure of financing deficit/surplus to be settled in rates Disclosure of fiscal adjustments for prior years relating to income tax Disclosure of fiscal unity for income tax Disclosure of food and hospitality expenses Disclosure of foreign currency exchange rate results Disclosure of foundation capital and reserves Disclosure of foundation capital Disclosure of funds Disclosure of future profit margins of the acquired portfolio Disclosure of gained income Disclosure of general and other reserves Disclosure of general expenses Disclosure of general reserve Disclosure of government levies Disclosure of gross book value of fully depreciated property, plant and equipment that are still in use Disclosure of guarantee contracts Disclosure of guaranteed equity Disclosure of hedge accounting of financial instruments Disclosure of hedging of rights granted Disclosure of historical cost information when the report is prepared on fair value basis Disclosure of housing facilities in exploitation Disclosure of impairment of financial assets Disclosure of impairment of intangible assets Disclosure of impairment of investment properties Disclosure of impairment of non-current assets Disclosure of impairment of property, plant and equipment Disclosure of impairment of securities Disclosure of important subsequent events that impact reserves and funds Disclosure of important subsequent events with an impact on equity Disclosure of income Ministry of Security and Justice Disclosure of income WMO Disclosure of income Youth law Disclosure of income and expenses recognized directly in the legal entity's equity as part of the group equity Disclosure of income availability contributions Education Disclosure of income availability contributions Healthcare Disclosure of income from Education and Research (O&O) Disclosure of income from affiliated nonprofit organizations Disclosure of income from business Disclosure of income from collections Disclosure of income from contributions Disclosure of income from delivery of products or services that cannot be valued reliably Disclosure of income from donations and gifts Disclosure of income from equity funds Disclosure of income from gifts and from fundraising Disclosure of income from individuals Disclosure of income from inheritances Disclosure of income from non-commercial activities Disclosure of income from other care services Disclosure of income from other nonprofit organizations Disclosure of income from own lotteries and contests Disclosure of income from product/service delivery Disclosure of income from realised prices gains and losses Disclosure of income from sale of goods Disclosure of income from sponsoring Disclosure of income from subcontracting Disclosure of income from unrealised price gains and losses Disclosure of income health insurance act Disclosure of income legal budget for acceptable costs Wlz Disclosure of income on third party contracts Disclosure of income tax recognised directly in equity Disclosure of income with a special purpose Disclosure of indirect investment properties on behalf of participants Disclosure of indirect investment properties on behalf of pension fund Disclosure of indirect investment results on behalf of participants Disclosure of indirect investment results on behalf of pension fund Disclosure of indirect investment results Disclosure of information about currency risks incurred Disclosure of information on funding parameters that are important for the granting of the government grant from the Ministry of Education, Culture and Science over the reporting year Disclosure of information on the application of the transitional provision - major maintenance provision Disclosure of intangible assets recognised at prices significantly different from market prices Disclosure of interest expenses Disclosure of interest income and expenses of financial instruments Disclosure of interest income Disclosure of interest risks Disclosure of international partnerships Disclosure of intramural real estate in exploitation Disclosure of intrinsic value per participation right disclosure Disclosure of inventories recognised at prices significantly different from market prices Disclosure of investment properties in development Disclosure of investment properties in exploitation Disclosure of investment properties in operation Disclosure of investment properties on behalf of participants Disclosure of investment properties on behalf of pension fund Disclosure of investment properties on behalf of premium pension institutions Disclosure of investment properties under development behalf of participants Disclosure of investment properties under development behalf of pension fund Disclosure of investment properties under development Disclosure of investment properties Disclosure of investment result per unit Disclosure of investment results from dividends Disclosure of investment results from interest income Disclosure of investment results from rental income Disclosure of investment results of derivatives Disclosure of investment results of fixed income securities Disclosure of investment results of investment properties Disclosure of investment results of shares Disclosure of investment results on behalf of participants Disclosure of investment results on behalf of participants Disclosure of investment results on behalf of pension fund Disclosure of investment results on behalf of premium pension institutions Disclosure of investment results Disclosure of investments in Dutch state bonds Disclosure of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of participants Disclosure of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of pension fund Disclosure of investments in bonds Disclosure of investments in deposits and such on behalf of participants Disclosure of investments in deposits and such on behalf of pension fund Disclosure of investments in derivatives on behalf of participants Disclosure of investments in derivatives on behalf of pension fund Disclosure of investments in derivatives on behalf of premium pension institutions Disclosure of investments in fixed income securities on behalf of participants Disclosure of investments in fixed income securities on behalf of pension fund Disclosure of investments in fixed income securities on behalf of premium pension institutions Disclosure of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of participants Disclosure of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of pension fund Disclosure of investments in listed and non-listed investment institutions that invest in shares on behalf of participants Disclosure of investments in listed and non-listed investment institutions that invest in shares on behalf of pension fund Disclosure of investments in listed shares on behalf of participants Disclosure of investments in listed shares on behalf of pension fund Disclosure of investments in mortgage loans Disclosure of investments in non-listed shares on behalf of participants Disclosure of investments in non-listed shares on behalf of pension fund Disclosure of investments in options and warrants Disclosure of investments in other bonds Disclosure of investments in other investment entities of eighty five percent or more of the capital Disclosure of investments in other real estate Disclosure of investments in precious metals Disclosure of investments in private loans Disclosure of investments in real estate in the Netherlands Disclosure of investments in real estate Disclosure of investments in shares on behalf of participants Disclosure of investments in shares on behalf of pension fund Disclosure of investments in shares on behalf of premium pension institutions Disclosure of investments in shares Disclosure of investments on behalf of participants Disclosure of investments on behalf of pension fund invested in contributing organisations Disclosure of investments on behalf of pension fund Disclosure of investments on behalf of premium pension institutions Disclosure of joint ventures Disclosure of key figures Disclosure of key ratios Disclosure of legacy income Disclosure of liabilities from real estate sold subject to terms and conditions Disclosure of liability adequacy test Disclosure of liability relating to minimum return guarantee Disclosure of liable equity capital Disclosure of licensing agreements Disclosure of loaned investments on behalf of participants Disclosure of lotteries income Disclosure of maintenance and energy expenses Disclosure of management expenses Disclosure of management fees Disclosure of marketing costs Disclosure of member contributions Disclosure of member payments (including advance payments) Disclosure of mergers and acquisitions Disclosure of method of valuation of assets which are accepted on a regulated market or other market for financial instruments Disclosure of multi-annual budgets Disclosure of multi-annual overview Disclosure of negative goodwill Disclosure of negative interest expenses Disclosure of negative interest income Disclosure of net asset value 85 percent or more invested in another investment entity Disclosure of net asset value of investment entity Disclosure of net investment income Disclosure of net result Disclosure of net revenue by category Disclosure of non-current deferred tax assets Disclosure of non-current finance lease liabilities Disclosure of non-current financial liabilities with the book value higher than fair value Disclosure of non-current payables to members of the cooperative Disclosure of non-current receivables from members of the cooperative Disclosure of non-current subsidy liabilities Disclosure of number of pupils / students Disclosure of office related and general expenses Disclosure of operating expenses including depreciation Disclosure of operating leases Disclosure of other asset management expenses Disclosure of other change in other technical provisions for own account Disclosure of other contracts reinsurance Disclosure of other current liabilities Disclosure of other designated reserves Disclosure of other equity and liabilities Disclosure of other expenses exceeding ten percent of total expenses Disclosure of other expenses of employee benefits Disclosure of other financial assets Disclosure of other government contributions and subsidies Disclosure of other income (including compensation for loaned person and rental property) Disclosure of other income and expenses within other comprehensive income, resulting in changes in equity of legal entity as part of group entity Disclosure of other income from financial assets and securities Disclosure of other intangible assets Disclosure of other investment results Disclosure of other investments on behalf of participants Disclosure of other investments on behalf of pension fund Disclosure of other investments on behalf of premium pension institutions Disclosure of other investments Disclosure of other liabilites and accrued liabilities Disclosure of other liabilities on behalf of risk participants Disclosure of other liabilities Disclosure of other management expenses Disclosure of other receivables from insurance policies not immediately due from current accounts Disclosure of other receivables from reinsurance part technical provisions Disclosure of other reimbursements Disclosure of other reserves and funds Disclosure of other services (including 2nd - 4th flow of UMCs for research) Disclosure of other significant currency positions and financial instruments 85 percent or more invested in another investment entity that are not intended to cover the price or foreign exchange risk Disclosure of other significant currency positions and financial instruments that are not intended to cover the price or foreign exchange risk Disclosure of other subsidies, including wage cost subsidies and EU subsidies Disclosure of other subsidy income from central governments Disclosure of outstanding participation rights Disclosure of parking facilities in exploitation Disclosure of participations (classified as equity) Disclosure of participations (classified as liability) Disclosure of patient and residents dependent expenses Disclosure of payables from hedging transactions concerning the price and exchange rate risks related to the investments 85 percent or more invested in another investment entity Disclosure of payables from hedging transactions concerning the price and exchange rate risks related to the investments Disclosure of payables from transactions relating to financial instruments Disclosure of payables relating to VPL arrangements received not yet utilised Disclosure of payables relating to derivatives Disclosure of payables relating to employee benefits Disclosure of payables relating to income tax Disclosure of payables relating to pension payments Disclosure of payables relating to value transfers Disclosure of payables to central cash and health care insurance fund Disclosure of payables to central cash Disclosure of payables to healthcare providers Disclosure of payables to members of the cooperative Disclosure of payments of operating leases Disclosure of pension administration expenses Disclosure of pension administrative expenses charged to employers Disclosure of pension benefits Disclosure of pension management expenses Disclosure of pension receivables Disclosure of performance fees of administrator or investment advisor as a percentage of the average net asset value Disclosure of performance fees Disclosure of personal interest in investments of managing and supervisory directors Disclosure of portfolios with a negative premium provision Disclosure of premium contributions from employers and employees Disclosure of premium contributions on behalf of participants Disclosure of premium contributions Disclosure of premiums and discounts of treasury shares Disclosure of prior period errors Disclosure of processing of cost deductions of premium pension institutions Disclosure of property, plant and equipment recognised at prices significantly different from market prices Disclosure of proportional consolidation Disclosure of proposed amount of dividend payments to holders of equity instruments (classified as equity) Disclosure of proposed amount of dividend payments to holders of equity instruments Disclosure of provided subsidies and gifts Disclosure of provision actuarial health insurance Disclosure of provision for aging population Disclosure of provision for disposal obligations Disclosure of provision for employee benefits Disclosure of provision for insurance of disability risks Disclosure of provision for jubilee benefits Disclosure of provision for legal proceedings Disclosure of provision for liabilities for risk participants Disclosure of provision for major maintenance Disclosure of provision for obligations due to illness or disability Disclosure of provision for onerous contracts Disclosure of provision for pension obligations on behalf of pension fund Disclosure of provision for repair costs Disclosure of provision of information on the benefits of care services, youth assistance and social support Disclosure of provision pension obligations on behalf of participants Disclosure of provision pension obligations on behalf of pension fund relating to active participants Disclosure of provision pension obligations on behalf of pension fund relating to inactive participants Disclosure of provision pension obligations on behalf of pension fund relating to other participants Disclosure of provision pension obligations on behalf of pension fund relating to pensioners Disclosure of provision relating to participating interest Disclosure of provisions relating to share based payments Disclosure of publicity expenses Disclosure of purchase value of supplied products Disclosure of real estate sold subject to terms and conditions Disclosure of realised losses on investments Disclosure of realised profits on investments Disclosure of realised revaluation charged to equity Disclosure of receivables VO from the Ministry of OC&W Disclosure of receivables from central cash and health care insurance fund Disclosure of receivables from central cash Disclosure of receivables from deferred profit sharing Disclosure of receivables from employers Disclosure of receivables from healthcare providers Disclosure of receivables from insurance policies not immediately due from current accounts Disclosure of receivables from members of the cooperative Disclosure of receivables from participants of pension fund Disclosure of receivables from profit sharing not immediately due Disclosure of receivables from reinsurance Disclosure of receivables from value transfers Disclosure of receivables from value transfers Disclosure of receivables on employers Disclosure of receivables on participants Disclosure of receivables relating to financing deficit Disclosure of receivables relating to income tax Disclosure of receivables with a maturity exceeding one year Disclosure of reconciliation between the operating result and the cash flow from operations when applying the direct method Disclosure of redemption rights and obligations of all real estate sold under conditions that qualify as a sales transaction Disclosure of regulatory capital Disclosure of reimbursement for investmentsactivities Disclosure of reinsurance part technical provisions Disclosure of reliability transactioncosts premium pension institutions Disclosure of remittances and subsidies paid to international partnerships Disclosure of remittances to related (international) parties Disclosure of remuneration of executive directors and non executive managing directors Disclosure of rental and leasing expenses Disclosure of rental income from investment properties Disclosure of rental income Disclosure of reserve for discretionary profit sharing Disclosure of reserves and funds Disclosure of reserves with limited spending Disclosure of reserves Disclosure of restructuring provision Disclosure of result analysis Disclosure of result before member payments Disclosure of result Disclosure of retirement benefit plans based on IAS 19R Disclosure of revaluation of property, plant and equipment Disclosure of revaluations of agricultural inventories valued at current value Disclosure of reversal of impairment of financial assets Disclosure of reversal of impairment of intangible assets Disclosure of reversal of impairment of investment properties Disclosure of reversal of impairment of non-current assets Disclosure of reversal of impairment of property, plant and equipment Disclosure of reversal of impairment of securities Disclosure of securitisation and repurchase agreements of financial instruments Disclosure of segment information Disclosure of segregated assets that a bank manages in its own name on behalf of another Disclosure of sensitivity analysis Disclosure of separated investment deposits of collective agreements for risk of policyholders Disclosure of service fees Disclosure of settlement contribution received from the healthcare insurance fund Disclosure of settlement statistics Disclosure of severance payments Disclosure of share based payments Disclosure of share certificates or shares held in administration Disclosure of solvency considered Disclosure of solvency Disclosure of special provisions in the articles of association relating to equity Disclosure of spending percentage Disclosure of sponsoring contributions Disclosure of staffing level of management Disclosure of staffing level of primary staff / teaching staff Disclosure of staffing level of scientific staff Disclosure of staffing level of supporting staff / other employees Disclosure of staffing level Disclosure of statement of comprehensive income Disclosure of students who are financially supported by the Financial Support Fund Disclosure of subordinated loans Disclosure of subsidy conditions Disclosure of subsidy income from central governments relating to Ministry of V&J Disclosure of subsidy income from central governments relating to Ministry of VWS Disclosure of subsidy income relating to provinces and municipalities (excluding WMO and Youth law) Disclosure of subsidy income Disclosure of subsidy liabilities Disclosure of sum of transfer taken pension obligations Disclosure of sum of transfer transferred pension obligations Disclosure of supervision expenses Disclosure of tax payables Disclosure of tax receivables Disclosure of technical provision for discretionary profit sharing obligations Disclosure of temporarily purchased assets with a repurchase agreement Disclosure of temporarily sold assets with a repurchase agreement Disclosure of the activities and financial position Disclosure of the activities performed by volunteers Disclosure of the analysis of the differences between the actual figures and those of the previous financial reporting period Disclosure of the application of the transitional provision - system change Disclosure of the basis of deferred taxes relating to the investments Disclosure of the book value of financial instruments Disclosure of the calculation basis of the other one-off costs that participants pay in the investment entity on entry and exit Disclosure of the carrying amount of decommissioned property, plant and equipment held for disposal Disclosure of the central government contributions relating to the workplace function (university with university medical center) Disclosure of the composition of assets 85 percent or more invested according to the standards of the investment policy Disclosure of the composition of assets according to the standards of the investment policy Disclosure of the continuity section Disclosure of the cost allocation to activities Disclosure of the costs of the own organisation Disclosure of the determination of solvency by board premium pension institutions Disclosure of the extend in which investments on behalf of pension fund are lent out Disclosure of the extent in which balances or future cash flows relating to investments on behalf of pension fund are hedged by derivatives Disclosure of the extent of other investments on behalf of risk participants Disclosure of the fiscal status of the investment entity Disclosure of the frequency of valuation of assets which are accepted on a regulated market or other market for financial instruments Disclosure of the impact of hedge instruments on interest-, cashflow-, and liquidity risks Disclosure of the ineffective part of the hedge Disclosure of the investment of twenty percent or more of the capital in an investment entity Disclosure of the investments of guarantee contracts in an investment trust Disclosure of the item in the profit and loss account in which the surcharges and discounts for transaction costs included in the reissue price or purchase price of treasury shares are recognized Disclosure of the level of expenses of the other investment entity related to the average net asset value of the other investment entity, stating the costs that have been left out of consideration Disclosure of the method of determining the fair value of the investments Disclosure of the names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited Disclosure of the nature of other investments on behalf of risk participants Disclosure of the profit sharing, guarantees and options included in insurance contracts Disclosure of the received or expected goods for the execution of assignments Disclosure of the reconciliation of the components of net results used as base for the earnings per share Disclosure of the remuneration of the administrator of the investment entity Disclosure of the repricing or repayment dates and effective interest rates of financial assets and liabilities Disclosure of the size of the merger costs Disclosure of the tax burden on the individual items in the statement of comprehensive income Disclosure of the valuation of real estate in exploitation carried out by appraiser Disclosure of trade and other receivables Disclosure of transaction costs Disclosure of tuition fees, course fees, training fees and exam fees Disclosure of turnover ratio of sub funds Disclosure of turnover ratio Disclosure of unprocessed share of the loss of participation interests during the financial year Disclosure of unrealised losses on investments Disclosure of unrealised profits on investments Disclosure of value at risk Disclosure of warranty provision Disclosure of work in progress relating to DBC's / DBC-healthcare products Disclosure return fees not benefiting the investment entity Disclosures about estimates, judgements, assumptions and uncertainties Disclosures about provision for insurance for illness or disability Discolsure of preferred dividend deducted from result for the year Discount rate of technical provisions for damages or benefits payable Discountend value of future minimum lease payments of in finance leases of more than five years Discountend value of future minimum lease payments of in finance leases Disposals of bonds and other fixed-income securities Disposals of capitalised acquisition costs Disposals of investment properties Disposals of investments Disposals of shares and other variable-yield securities Disposals, redemptions and divestitures (classified as investing activities) Distributions of share certificates Divestitures of capitalised acquisition costs Divestitures of financial assets Divestitures of investments Dividend and rental income Dividend declared from participating interests Dividend expense Dividend income Dividend payable to holders of preferred shares Dividends paid (from financing activities) Dividends paid (from operating activities) Dividends paid to holders of minority interests (from financing activities) Dividends paid to holders of minority interests (from operating activities) Dividends paid to shareholders of the company (from financing activities) Dividends paid to shareholders of the company (from operating activities) Dividends received (from financing activities) Dividends received (from investing activities) Dividends received (from operating activities) Donor contributions EBITA EBITDA Early redemption costs (one-time) Economic life (in months) of intangible assets Economic life (in months) of investment properties Effect of exchange rate changes on cash and cash equivalents Effective date of the merger or acquisition Effective tax rate Eligible costs in the year under review Emission costs Emission costs End of the range of the amortisation rate of intangible assets End of the range of the depreciation rate of investment properties End of the range of the depreciation rate Environmental provision Equalisation account Equipment and furnishing expenses Equity of the related party according to the last available financial statements Exchange differences of foreign participating interests Exchange differences of intangible assets Exchange differences of property, plant and equipment Exchange differences on capitalised acquisition costs Exchange differences on other technical provisions Exchange differences on reinsurance part technical provisions Exchange rate changes of non-current liabilities Exchange rate differences for foreign currencies Exchange rate differences for foreign currencies Exercise date of acquired financial instrument Exercise date of issued financial instrument Exercise prices of the rights granted by the company during the financial year Expected minimum future sublease receipts to be received in respect of non (interim) cancellable subleases Expected minimum future sublease receipts to be received on finance leases for non-cancellable subleases Expected realisable value of the number of homes for sale expected to be sold within one year Expenditure capitalized development costs Expenditure relating to the student financial support fund Expense claims of and payments to managing directors Expenses according to the prospectus Expenses and reimbursements for borrowing and lending of financial instruments Expenses and reimbursements for lending of financial instruments Expenses charged against provisions Expenses for fees of independent medical specialists Expenses for the purchase of land, buildings, machinery, concessions and participations Expenses from non-commercial activities Expenses in connection with the provision and repayment of long-term loans granted by the legal entity Expenses of Education and Research (O&O) of satellite organisations of the medical cluster Expenses of borrowing of financial instruments Expenses of business activities that are not continued sustainably Expenses of direct investments in other investment entities Expenses of employee benefits excluding external employees Expenses of external employees Expenses of faculty tasks relating to income from Education and Research (O&O) Expenses of indirect investments in other investment entities Expenses of purchases and acquisitions Expenses of subsidies and contributions Expenses of the investment result per unit Expenses relating to share based payments Expenses relating to the utilisation of the subsidy income during the reporting period Expenses spent on objectives Expiration capital risk Expiration capital Expiration date of issued financial instrument Expiration date of obtained financial instrument Expired subsidy liabilities Explanation if the signal value of excessive public equity, as used by the Education Inspectorate, is exceeded Explanation of equity ratios Explanation of the level of variable remuneration based on performance measures Explanation of the material impact on the deferred taxes of significant changes in tax rate and legislation Explanation of the reason why determining the amount of the potential tax expense or income as a result of any distributions to shareholders is wholly or partly impracticable Explanation of the subsidies provided by the Minister of Education, Culture and Science or the Minister for Primary and Secondary Education and the Media Explanation regarding the use of the (temporary) transitional provision for major maintenance by an educational institution Exploitation subsidies for compensation of costs deducted from costs Exploitation subsidies recorded as operating income Extent of employment (in hours) of managing and supervisory directors Extent transaction costs of reissued price or purchased price External utilization and divestitures of intangible fixed assets External utilization and divestitures of property, plant and equipment Extraordinary income and expenses Extraordinary result (from operating activities) Factors that affect the relationship between tax expense or income and profit Fair value of investment properties Favourable difference between the received amount and the principal amount of the loan Fees to cover the legal budget for acceptable costs Financial expenses Financial income and expenses Financial income Financial instruments (assets) Financial instruments (equity) Financial instruments (liabilities) Financial instruments allowed to be listed on a regulated market Financial instruments listed on a regulated market Financial instruments not allowed to be listed or are not traded on a regulated market Financial instruments that are not traded on a regulated market or other market in financial instruments Financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form Financial instruments traded on a regulated market or another market for financial instruments Financial instruments Financial statement contains financial information of an individual legal entity or a group of companies Financing deficit (surplus) to be settled in rates Financing deficit surplus Financing difference during the period of the financing deficit (surplus) to be settled in rates Food and hospitality expenses Foreign currency exchange rate results Foreword by the board of directors or the executive board Foundation capital and reserves Foundation capital Funding arrangements of retirement benefit plans based on IAS 19R Fundraising expenses percentage Fundraising expenses Funds Future profit margins of the acquired portfolio Gained income Gains or losses arising from the outsourcing or disposal of a intangible assets Gains or losses arising from the outsourcing or disposal of a property, plant and equipment General and other reserves General expenses General reserve Grant income received up to and including the previous reporting year Granted interest rates discounts Gross DBCs and DBC-healthcare products in progress Gross book value of fully depreciated property, plant and equipment that are still in use Gross income from product/service delivery Gross investment in finance leases with a term of less than one year Gross investment in finance leases with terms of more than five years Gross investment in finance leases with terms of more than one year and less than five years Gross investment in finance leases Gross other technical expenses for own account Gross other technical income for own account Gross profit-sharing and discounts Gross trade receivables Gross value of goodwill Gross value of negative goodwill Guarantee contracts Guaranteed equity Hedge relationship, cumulative change in fair value effective part Hedge relationship, cumulative change in fair value ineffective part, cumulative amount charged to income statement Hedge relationship, cumulative change in fair value ineffective part Historical cost price of intangible assets Historical cost price of investment properties Historical cost price of property, plant and equipment Housing facilities in exploitation Impact of retirement benefit plans based on IAS 19R on the amounts in the financial statements Impact of taxes Impairment loss of individual asset of material importance Impairment of bonds and other fixed-income securities Impairment of financial assets recorded direct in equity Impairment of financial assets recorded in income statement Impairment of goodwill Impairment of intangible assets by segment Impairment of intangible assets recorded direct in equity Impairment of intangible assets recorded in income statement Impairment of intangible assets Impairment of investment properties recorded direct in equity Impairment of investment properties recorded in income statement Impairment of investment properties Impairment of investment properties Impairment of non-current assets Impairment of non-current assets Impairment of property, plant and equipment by segment Impairment of property, plant and equipment recorded direct in equity Impairment of property, plant and equipment recorded in income statement Impairment of property, plant and equipment Impairment of securities recorded direct in equity Impairment of securities recorded in income statement Impairment of securities Impairment of shares and other variable-yield securities Impairments of capitalised acquisition costs Important conditions of financial leases Imposition / amortization of non-current liabilities In control statement of the administrator Income Ministry of Securitty and Justice Income WMO Income Youth law Income and expenses recognized directly in the legal entity's equity as part of the group equity Income and gifts from fundraising Income availability contributions Education Income availability contributions Healthcare Income from Education and Research (O&O) of satellite organisations of the medical cluster Income from Education and Research (O&O) Income from affiliated nonprofit organizations Income from business Income from collections Income from construction contracts classified as income in the income statement Income from contributions Income from donations and gifts Income from equity funds Income from individuals other Income from individuals Income from inheritances Income from non-commercial activities Income from other care services Income from other fundraising organizations Income from other nonprofit organizations Income from own lotteries and contests Income from product/service delivery Income from realised price gains and losses Income from sale of goods Income from sponsoring Income from subcontracting Income from subscription fees Income from ticket sales Income from unrealised price gains and losses Income health insurance act Income legal budget for acceptable costs Wlz Income of affiliated (international) organizations Income of business activities that are not continued sustainably Income of shares Income of the investment result per unit Income of the related party according to the last available financial statements Income on third party contracts Income tax expense from current financial year Income tax expense from previous financial years Income tax paid (from financing activities) Income tax paid (from investing activities) Income tax paid (from operating activities) Income tax received (from financing activities) Income tax received (from investing activities) Income tax received (from operating activities) Income with a special purpose Incorporation and emission expenses recorded in the income statement Increase (decrease) current receivables Increase (decrease) in bankers not immediately payable Increase (decrease) in cash and cash equivalents Increase (decrease) in credits Increase (decrease) in current government securities Increase (decrease) in current liabilities Increase (decrease) in funds entrusted Increase (decrease) in liabilities Increase (decrease) in non-current liabilities Increase (decrease) in operational activities Increase (decrease) in other operational activities Increase (decrease) in provisions Increase (decrease) in securities trading portfolio Increase (decrease) in trade payables Increase (decrease) non-current receivables Increase in the zeroed negative vvp Increase technical provisions own account Indication if cash and cash equivalents are held for exploitation, held for direct use relating to the objective or held as an investment Indication if financial assets are held for exploitation, held for direct use relating to the objective or held as an investment Indication if intangible assets are held for exploitation, held for direct use relating to the objective or held as an investment Indication if inventories are held for exploitation, held for direct use relating to the objective or held as an investment Indication if property, plant and equipment is held for exploitation, held for direct use relating to the objective or held as an investment Indication if receivables are held for exploitation, held for direct use relating to the objective or held as an investment Indication of the main activities of the related party Indication of the main activities related to contract research of the related party Indication of the main contract education activities of the related party Indication of the most important activities with regard to other matters of the related party Indication of the most important activities with regard to real estate of the related party Indication of the nature of the non-DAEB activities Indication of which directors are considered non-independent by the board of directors Indication that a numerical indication of the influence of a change in accounting policy on one or more subsequent financial years cannot be determined Indirect investment properties on behalf of participants Indirect investment properties on behalf of pension fund Indirect investment results on behalf of participants Indirect investment results on behalf of pension fund Indirect investment results Information about governance Information about the financial policy Information about the willingness of hedging risks and uncertainties Information concerning developments with respect to investments and returns Information on management and supervisory body (if present) Information regarding the Arrangement of pledging and borrowing Information regarding the policies on controlling the payments due to termination of the employment Information regarding the policies on handling complaints Initial additions of investment properties Initial additions of real estate in exploitation Installments charged Installments charged Intangible assets put up as collateral for debts Intangible assets with limited ownership Intercompany revenue from other segments by segment Interest (term structure) Interest and other investment expenses paid Interest expense on other liabilities Interest expenses included in the lease term in case of financial leasing Interest expenses Interest income Interest paid (from financing activities) Interest paid (from investing activities) Interest paid (from operating activities) Interest provision Interest rate discount to be written off Interest rate discounts granted for the financial year Interest rate of non-current liabilities Interest received (from financing activities) Interest received (from investing activities) Interest received (from operating activities) Interest repricing date Interest, dividends and rent received Internally generated intangible assets Intramural real estate in exploitation Invalidity Investment properties in development Investment properties in operation Investment properties on behalf of participants Investment properties on behalf of pension fund Investment properties on behalf of premium pension institutions Investment properties under development on behalf of participants Investment properties under development on behalf of pension fund Investment properties under development Investment properties Investment result from investment entity Investment result on behalf of participants Investment result per unit Investment results from dividends Investment results from interest income Investment results from rental income Investment results of fixed income securities Investment results of investment properties Investment results of net-pension arrangements Investment results of shares Investment results on behalf of participants Investment results on behalf of pension fund Investment results on behalf of premium pension institutions Investments (liability) Investments from acquisitions / new consolidations Investments in Dutch state bonds Investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of participants Investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of pension fund Investments in bonds Investments in deposits and such on behalf of participants Investments in deposits and such on behalf of pension fund Investments in derivatives on behalf of participants Investments in derivatives on behalf of pension fund Investments in derivatives on behalf of premium pension institutions Investments in fixed income securities on behalf of participants Investments in fixed income securities on behalf of pension fund Investments in fixed income securities on behalf of premium pension institutions Investments in group companies and participating interests Investments in land and buildings and in shares Investments in listed and unlisted investment entities that invest in fixed-income securities for risk participants Investments in listed and unlisted investment entities that invest in shares at the risk of the pension fund Investments in listed and unlisted investment entities that invest in shares for risk participants Investments in listed and unlisted investment institutions that invest in fixed-income securities for pension fund risk Investments in listed shares on behalf of participants Investments in listed shares on behalf of pension fund Investments in mortgage loans Investments in non-listed shares on behalf of participants Investments in non-listed shares on behalf of pension fund Investments in options and warrants Investments in other bonds Investments in other real estate Investments in precious metals Investments in private loans Investments in real estate in the Netherlands Investments in real estate Investments in shares on behalf of participants Investments in shares on behalf of pension fund Investments in shares on behalf of premium pension institutions Investments in shares Investments net-pension arrangements Investments on behalf of participants Investments on behalf of pension fund Investments on behalf of premium pension institutions Investments results of derivatives Investments results Items of the profit and loss account that include the impairment of financial assets Items of the profit and loss account that include the impairment of intangible assets Items of the profit and loss account that include the impairment of property, plant and equipment Items of the profit and loss account that include the reversal of impairment of financial assets Items of the profit and loss account that include the reversal of impairment of intangible assets Items of the profit and loss account that include the reversal of impairment of tangible assets Lease payments from operating leases during the period Legacy income Legal budget for acceptable costs Legal form of the related party Lent out securities and raw materials as part of the total assets rate Liabilities by segment Liabilities from real estate sold subject to terms and conditions Liabilities relating to share based payments Liability relating to minimum return guarantee Liable equity capital Line item in the income statement in which the exceptional item is processed Liquid investments current Listed securities Loans, advances and guarantees on behalf of managing directors Loans, advances and guarantees on behalf of supervisory directors Lotteries income Maintenance and energy expenses Management expenses and interest expenses paid Management expenses Management fees Market value of investments Marketing costs Maturities of the pledging and borrowing arrangements Member contributions Member payments (including advance payments) Method of calculation of the key figures that cannot be derived directly from the financial statements Method of calculation of the key ratios that cannot be derived directly from the financial statements Method used for determining the extent of services provided during execution of construction contracts Method used for determining the extent of services provided during execution of construction contracts Method used to account for project income in the profit and loss account Method used to account for project income in the profit and loss account Minimal lease payments of finance leases with a maturity exceeding five years Minimal lease payments of finance leases with a maturity exceeding one year and within five years Minimal lease payments of finance leases with a maturity within one year Minimal lease payments of finance leases Minimal lease payments of operating leases for lessors with a maturity exceeding five years Minimal lease payments of operating leases for lessors with a maturity exceeding one year and within five years Minimal lease payments of operating leases for lessors Minimal lease payments of operating leases with a maturity exceeding five years Minimal lease payments of operating leases with a maturity exceeding one year and within five years Minimal lease payments of operating leases Minimal lease payments of operational leases for lessors with a maturity within one year Minimal lease payments of operational leases with a maturity within one year Minimal required equity Minimum required core capital ratio Minimum required core capital Minimum required regulatory capital ratio Minimum required regulatory capital Mortality Movement as a result of changes in exchange rates Movement current borrowings Movement current debts Movement during the period of capitalised acquisition costs Movement during the period of investment properties Movement during the period of real estate in exploitation Movement during the period of technical provisions Movement in deposits of reinsurers Movement in equity as a result of an increase or decrease in equity of in the managed capital Movement in equity as a result of income from investments Movement in equity as a result of other income Movement in equity as a result of other movements in assets and liabilities Movement in equity as a result of surplus or shortfall in value of investments Movement in equity as a result of taxes Movement in provision for pension liabilities at the risk of the pension fund due to changes in market interest Movement in treasury shares Movement non-current borrowings Movement of bonds and other fixed-income securities Movement of financing deficit (surplus) to be settled in rates Movement of foundation capital and reserves Movement of goodwill during the period Movement of investments Movement of investments Movement of negative goodwill during the period Movement of non-current liabilities during the period Movement of obligations on behalf of participants during the period Movement of other technical provisions Movement of provisions Movement of receivables from banks Movement of receivables from customers Movement of reinsurance part technical provisions Movement of reserve for discretionary profit sharing Movement of reserves and funds Movement of revaluation reserve as a result of change in accounting policies Movement of revaluation reserve as a result of realised revaluations through hedged assets and liabilities Movement of revaluation reserve as a result of realised revaluations through the income statement Movement of revaluation reserve as a result of realised revaluations through the other reserves Movement of revaluation reserve as a result of revaluations through hedged assets and liabilities Movement of revaluation reserve as a result of revaluations through the income statement Movement of revaluation reserve as a result of revaluations through the other reserves Movement of revaluation reserve as a result of tax impact of change in accounting policies Movement of revaluation reserve as a result of tax impact of realised revaluations Movement of shares and other variable-yield securities Movement of the designated fund during the period Movement of the designated reserve during the period Movement of the general banking risks reserve Movement of treasury shares Movements investments for the risk of policyholders Mutations Mutations Name of the merged or acquired entity relating to mergers and acquisitions Negative goodwill released to the profit and loss account relating to expected future losses and expenses Negative goodwill released to the profit and loss account that does not relate to expected future losses and expenses Negative goodwill Negative revaluations of puttable financial instruments Net DBCs and DBC-healthcare products in progress Net asset value of the interest in the other investment entity Net asset value of the investment entity 85 percent or more invested in another investment entity Net asset value of the investment entity Net asset value per participation right 85 percent or more invested in another investment entity Net asset value per participation right Net cash flows Net investment income Net proceeds from the sale of assets for which the legal person has entered into a binding agreement for a business activities that are not continued sustainably Net proceeds from the sale of debt for which the legal person has entered into a binding agreement for a business activities that are not continued sustainably Net proceeds of sale of business activities that are not continued sustainably Net result (cashflow) Net result Net revenue by segment Net revenue from third parties by segment Net trade receivables Netto-active New borrowings New financing of non-current liabilities Newly formed provisions Nominal amount before discounting of the technical provisions for damages or benefits payable Nominal amount of derived derivative financial instrument Nominal amount of issued derivative financial instrument Nominal coverage ratio of equity Nominal value of deferred tax liabilities and receivables that are measured at present value and that arose during the reporting period Nominal value of minimal lease payments of operating leases Nominal value of the remaining liabilities and receivables at fair value at the balance sheet date Nominal value of the type of shares or certificates that the rights granted not yet exercised by the end of the financial year claim rights provides Non-current debts acquired on takeover Non-current debts disposed of on disposal Non-current deferred tax assets Non-current finance lease liabilities Non-current liabilities to participations in which the legal entity can exercise significant influence Non-current liabitilities with a maturity exceeding one year within five years Non-current liabitilities with a maturity within one year Non-current loans, advances and guarantees on behalf of managing directors Non-current loans, advances and guarantees on behalf of supervisory directors Non-financial statement Non-listed securities Not used figures released Note on operating leased assets in loans Notes to the types and quantitative effects of changes in accounting estimates if of importance in the reporting period or subsequent periods Number of active participants Number of beneficiaries of the remuneration of the employees of the administrator of the investment entity attributable to the investment entity Number of beneficiaries of the remuneration of the employees of the administrator of the investment entity involved with the investment entity Number of beneficiaries of the remuneration of the employees of the administrator of the investment entity Number of homes for sale expected to be sold within one year Number of homes for sale Number of inactive participants Number of keepers securities description Number of non-EER-students who are financially supported by the Student Financial Support Fund Number of other participants Number of other students who are financially supported by the Student Financial Support Fund Number of participants Number of pensioners Number of pupils / students Number of shares related to the number of rights granted by the company during the financial year Number of students in situations of force majeure who are financially supported by the Student Financial Support Fund Number of students who act as board members of study or student associations recognized by the institution or in student participation who are financially supported by the Student Financial Support Fund Number of students who are financially supported by the Student Financial Support Fund Number of students who have applied for compensation in connection with the Student Financial Support Fund Number of students with regard to exceptional performance in the field of sport or culture who are financially supported by the Student Financial Support Fund Number of students with regard to outgoing scholarships who are financially supported by the Student Financial Support Fund Number of transactions of real estate sold subject to terms and conditions Number of underlying shares of granted rights not yet exercised Numerical reconciliation with items in the financial statements of the key figures that cannot be derived directly from the financial statements Numerical reconciliation with items in the financial statements of the key ratios that cannot be derived directly from the financial statements Obligations on behalf of risk participants Off-balance sheet commitments relating to payments to obtain usage rights with a maturity exceeding five years Off-balance sheet commitments relating to payments to obtain usage rights with a maturity exceeding one year Off-balance sheet liabilities relating to payments to obtain usage rights Office related and general expenses Office related expenses Old age obligation Operating expenses including depreciation Operating result (used in cash flow statement) Operating subsidies Operational expenses Other additions to equity Other additions to provisions Other asset management expenses Other change in other technical provisions for own account Other changes in book value of goodwill Other changes in book value of negative goodwill Other changes in provision pension obligations on behalf of pension fund Other changes in value of non-current liabilities Other contracts reinsurance Other current liabilities Other designated reserves Other differences in reserves and funds between the separate and consolidated financial statements Other equity and liabilities Other expense claims of and payments to managing directors Other expenses exceeding ten percent of total expenses Other expenses of employee benefits Other financial assets Other fiscal reserves Other government contributions and subsidies Other income (including compensation for loaned person and rental property) Other income and expenses received and paid, on balance Other income and expenses within other comprehensive income, resulting in changes in equity of legal entity as part of group entity Other income from financial assets and securities Other income statement line items that have no impact on receipts and payments Other income statement line items with receipts and payments not considered as operating activities Other information concerning risk management Other information in the management report Other information regarding quality control Other information relating to automation Other information relating to internal and external information supply Other information relating to internal control with regards to processes and procedures Other information relating to marketing and distribution Other intangible assets Other investment results Other investment Other investments on behalf of participants Other investments on behalf of pension fund Other investments on behalf of premium pension institutions Other investments Other investments Other liabilites and accrued liabilities Other liabilities on behalf of risk participants Other liabilities Other movements in intangible assets Other movements in treasury shares Other movements of capitalised acquisition costs Other movements of foundation capital and reserves Other movements of investment properties Other movements of investments Other movements of other technical provisions Other movements of own shares Other movements of real estate in exploitation Other movements of receivables from credit institutions Other movements of receivables from customers Other movements of reinsurance part technical provisions Other movements of reserves and funds Other notes to the income expenses statement Other notes to the income statement Other operating expenses paid Other payments from investment activities Other personnel related expenses Other receipts from policyholders Other receivables from insurance policies not immediately due from current accounts Other receivables relating to reinsurance part technical provisions Other reimbursements Other reserves and funds Other services (including 2nd - 4th flow of UMCs for research) Other shares one time expenses participants investment entity Other significant currency positions and financial instruments that are not intended to cover the price or foreign exchange risk 85 percent or more invested in another investment entity Other significant currency positions and financial instruments that are not intended to cover the price or foreign exchange risk Other subsidies, including wage cost subsidies and EU subsidies Other subsidy income from central governments Other technical income and expenses received and paid, on balance Other technical provision Other undefined expenses Other withdrawals from equity Other withdrawals of provisions Outstanding participation rights 85 percent or more invested in another investment entity Outstanding participation rights Own contribution cost price from product/service delivery Package cost development and package change (natura) Paid and called-up capital that is not recognized as fully paid for tax purposes Paid commissions Paid other expenses Paid other technical expenses Parking facilities in exploitation Part-time rate of employment of managing and supervisory directors Participations (classified as equity) Participations (classified as liability) Patient and residents dependent expenses Payables from hedging transactions concerning the price and exchange rate risks related to the investments 85 percent or more invested in another investment entity Payables from hedging transactions concerning the price and exchange rate risks related to the investments Payables from transactions with financial derivatives Payables relating to VPL arrangements received not yet utilised Payables relating to derivatives Payables relating to employee benefits Payables relating to income tax Payables relating to pension payments Payables relating to value transfers Payables to central cash and health care insurance fund Payables to central cash Payables to healthcare providers Payables to members of the cooperative Payments (receipts) of financing deficit (surplus) to be settled in rates Payments and surrenders own account Payments arising from the investment in non-short-term highly liquid securities Payments of operating leases during the period Payments related to self made tangible assets Payments relating to installments under operational leasing Payments relating to the management of investments Payments relating to the production process Payments relating to the purchase of goods and services Payments relating to the purchase of treasury shares Payments relating to the reclaiming of value added tax Payments to acquire or redeem entity's shares Payments to employees Pension administration expenses paid Pension administration expenses Pension administrative expenses charged to employers Pension benefits paid Pension benefits Pension investments Pension management expenses per active participant Pension management expenses per pensioner Pension management expenses Pension premiums Pension receivable other receivables Pension receivables accruals and receivables Pension receivables Percentage of the voting shares obtained in the merger or acquisition Performance fees of administrator or investment advisor as a percentage of the average net asset value Performance fees Personal control interest in investments of managing and supervisory directors and former managing and supervisory directors Personal control interest in investments of managing directors and former managing directors Personal control interest in investments of supervisory directors and former supervisory directors Policy and implementation of the pledging and borrowing arrangement Policy of Fundraising expenses Policy of Income from individuals other Policy of Income from individuals Policy of a type of financial instrument Policy of accommodation costs Policy of additions to provisions Policy of asset management expenses on behalf of participants Policy of asset management expenses on behalf of pension fund Policy of asset management expenses Policy of available for member payments Policy of balance of transfers of rights Policy of borrowings from governments and credit institutions guaranteed by governments Policy of borrowings from governments and credit institutions secured by WSW Policy of borrowings from governments and credit institutions Policy of capitalised acquisition costs Policy of cash flow statement Policy of catastrophe provision Policy of change in provision for pension obligations on behalf of participants Policy of change in provision for pension obligations on behalf of pension fund Policy of change in reinsurance part of technical provisions Policy of change in value of agricultural stocks Policy of changes in the fair value of real estate investments Policy of changes in the value of financial assets Policy of commercial and social real estate in exploitation Policy of concept property investment under development Policy of construction contracts (liabilities) Policy of construction contracts Policy of continuity reserve Policy of contributions of central governments Policy of contributions of participants Policy of contributions received from central cash Policy of conversion and recognition of exchange rate differences in respect of goodwill and fair value adjustment for the acquisition of a foreign business Policy of cost of joint campaigns Policy of cost of sales not purchased from members Policy of cost of third-party campaigns Policy of costs of direct fundraising Policy of costs of investments Policy of costs of management and accounting Policy of costs of obtaining governments grants Policy of costs of outsourced work relating to the administration of the investment entity or custody of the assets of the investment entity Policy of costs of outsourced work Policy of costs of outsourcing and subcontracting Policy of costs of raw materials and consumables not purchased from members Policy of creditors Policy of current finance lease liabilities Policy of current liabilities relating to financing surplus Policy of current payables to members of the cooperative Policy of current receivables from members of the cooperative Policy of current subsidy liabilities Policy of custodian fees Policy of debts due to holiday pay Policy of debts due to vacation days Policy of decrease in value of deferred tax assets Policy of deducted management fees and other fees Policy of deferred income tax expenses related to the investments Policy of deferred tax assets Policy of deferred tax liabilities Policy of designated fund (private) Policy of designated fund (public) Policy of designated funds Policy of designated reserve (private) Policy of designated reserve (public) Policy of designated reserves Policy of direct investment properties on behalf of participants Policy of direct investment properties on behalf of pension fund Policy of direct investment results on behalf of pension fund Policy of direct investment results Policy of direct investments results on behalf of participants Policy of dividend and rental income Policy of donor contributions Policy of earnings per share Policy of environmental provision Policy of equalisation account Policy of equipment and furnishing expenses Policy of exceptional items Policy of expenses and reimbursements for borrowing and lending of financial instruments Policy of expenses for fees of independent medical specialists Policy of expenses from non-commercial activities Policy of expenses of external employees Policy of expenses relating to share based payments Policy of expenses spent on objectives Policy of expiration capital Policy of extraordinary income and expenses Policy of fair value of financial instruments Policy of finance lease liabilities Policy of finance leases Policy of financial expenses Policy of financial income and expenses Policy of financial income Policy of financial instruments that would be accounted for as liabilities on the basis of economic reality, but recognized as equity based on the legal form Policy of financial instruments Policy of financing deficit/surplus to be settled in rates Policy of food and hospitality expenses Policy of foreign currency translation and the processing of foreign currency translation differences in foreign currency transactions Policy of foreign currency translation and the processing of foreign currency translation differences with regard to business activities abroad Policy of foundation capital and reserves Policy of foundation capital Policy of funds Policy of future profit margins of the acquired portfolio Policy of gained income Policy of general and other reserves Policy of general expenses Policy of general reserve Policy of guarantee contracts Policy of hedge accounting of financial instruments Policy of housing facilities in exploitation Policy of impairment of intangible assets Policy of impairment of investment properties Policy of impairment of non-current assets Policy of impairment of property, plant and equipment Policy of impairment of securities Policy of income Ministry of Security and Justice Policy of income WMO Policy of income Youth law Policy of income availability contributions Education Policy of income availability contributions Healthcare Policy of income from affiliated nonprofit organizations Policy of income from business Policy of income from equity funds Policy of income from gifts and from fundraising Policy of income from non-commercial activities Policy of income from other care services Policy of income from other nonprofit organizations Policy of income from product/service delivery Policy of income from subcontracting Policy of income health insurance act Policy of income legal budget for acceptable costs Wlz Policy of income on third party contracts Policy of income recognition Policy of indirect investment properties on behalf of participants Policy of indirect investment properties on behalf of pension fund Policy of indirect investment results on behalf of pension fund Policy of indirect investments results on behalf of participants Policy of indirect investments results Policy of intangible assets other Policy of interest expenses Policy of interest income Policy of intramural real estate in exploitation Policy of investment properties in development Policy of investment properties in exploitation Policy of investment properties on behalf of participants Policy of investment properties on behalf of pension fund Policy of investment properties on behalf of premium pension institutions Policy of investment properties under development on behalf of participants Policy of investment properties under development on behalf of pension fund Policy of investment properties Policy of investment results of derivatives Policy of investment results of fixed income securities Policy of investment results of investment properties Policy of investment results of shares Policy of investment results on behalf of pension fund Policy of investment results on behalf of premium pension institutions Policy of investments in Dutch state bonds Policy of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of participants Policy of investments in bonds, mortgages, debentures and other fixed or variable interest securities on behalf of pension fund Policy of investments in bonds Policy of investments in deposits and such on behalf of participants Policy of investments in deposits and such on behalf of pension fund Policy of investments in derivatives on behalf of participants Policy of investments in derivatives on behalf of pension fund Policy of investments in derivatives on behalf of premium pension institutions Policy of investments in fixed income securities on behalf of participants Policy of investments in fixed income securities on behalf of pension fund Policy of investments in fixed income securities on behalf of premium pension institutions Policy of investments in listed and non-listed investment institutions that invest in fixed income securities on behalf of participants 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 listed and non-listed investment institutions that invest in shares on behalf of participants Policy of investments in listed and non-listed investment institutions that invest in shares on behalf of pension fund Policy of investments in listed shares on behalf of participants Policy of investments in listed shares on behalf of pension fund Policy of investments in mortgage loans Policy of investments in non-listed shares on behalf of participants Policy of investments in non-listed shares on behalf of pension fund Policy of investments in options and warrants Policy of investments in other bonds Policy of investments in other real estate Policy of investments in precious metals Policy of investments in private loans Policy of investments in real estate in the Netherlands Policy of investments in real estate Policy of investments in shares on behalf of participants Policy of investments in shares on behalf of pension fund Policy of investments in shares on behalf of premium pension institutions Policy of investments in shares Policy of investments on behalf of participants Policy of investments on behalf of pension fund Policy of investments on behalf of premium pension institutions Policy of investments results from dividends Policy of investments results from interest income Policy of investments results from rental income Policy of investments results on behalf of participants Policy of investments results Policy of leases Policy of legacy income Policy of liabilities from real estate sold subject to terms and conditions Policy of liability relating to minimum return guarantee Policy of lotteries income Policy of maintenance and energy expenses Policy of management expenses Policy of management fees Policy of marketing costs Policy of member contributions Policy of member payments (including advance payments) Policy of negative goodwill Policy of net result Policy of non-current finance lease liabilities Policy of non-current payables to members of the cooperative Policy of non-current receivables from members of the cooperative Policy of non-current subsidy liabilities Policy of operating expenses including depreciation Policy of operating leases Policy of other asset management expenses Policy of other change in other technical provisions for own account Policy of other contracts reinsurance Policy of other current liabilities Policy of other designated reserves Policy of other equity and liabilities Policy of other expenses exceeding ten percent of total expenses Policy of other expenses of employee benefits Policy of other financial assets Policy of other government contributions and subsidies Policy of other income (including compensation for loaned person and rental property) Policy of other income from financial assets and securities Policy of other investment results Policy of other investments on behalf of participants Policy of other investments on behalf of pension fund Policy of other investments on behalf of premium pension institutions Policy of other investments Policy of other liabilites and accrued liabilities Policy of other liabilities on behalf of risk participants Policy of other liabilities Policy of other management expenses Policy of other receivables from insurance policies not immediately due from current accounts Policy of other receivables from reinsurance part technical provisions Policy of other reimbursements Policy of other reserves and funds Policy of other services (including 2nd - 4th flow of UMCs for research) Policy of other subsidies, including wage cost subsidies and EU subsidies Policy of other subsidy income from central governments Policy of parking facilities in exploitation Policy of participations (classified as equity) Policy of participations (classified as liability) Policy of patient and residents dependent expenses Policy of payables relating to VPL arrangements received not yet utilised Policy of payables relating to derivatives Policy of payables relating to employee benefits Policy of payables relating to pension payments Policy of payables relating to value transfers Policy of payables to central cash health care insurance fund Policy of payables to central cash Policy of payables to healthcare providers Policy of payables to members of the cooperative Policy of pension administration expenses Policy of pension arrangements Policy of pension benefits Policy of pension management expenses Policy of pension receivables Policy of performance fees Policy of preferred dividend deducted from result for the year Policy of premium contributions from employers and employees Policy of premium contributions on behalf of participants Policy of premium contributions Policy of principles for the conversion and recognition of exchange rate differences in respect of goodwill and the fair value adjustment for the acquisition of a foreign business activity for the balance sheet Policy of processing of repair and maintenance costs Policy of proposed amount of dividend payments to holders of equity instruments (classified as equity) Policy of proposed amount of dividend payments to holders of equity instruments Policy of provided subsidies and gifts Policy of provision actuarial health insurance Policy of provision for aging population Policy of provision for disposal obligations Policy of provision for insurance of disability risks Policy of provision for insurance of sickness or incapacity for work Policy of provision for jubilee benefits Policy of provision for legal proceedings Policy of provision for major maintenance Policy of provision for obligations due to illness or disability Policy of provision for onerous contracts Policy of provision for pension obligations on behalf of participants Policy of provision for pension obligations on behalf of pension fund Policy of provision for repair costs Policy of provision relating to participating interest Policy of publicity expenses Policy of purchase value of supplied products Policy of real estate sold subject to terms and conditions Policy of real investment properties in operation Policy of realised losses on investments Policy of realised profits on investments Policy of receivables VO from the Ministry of OC&W Policy of receivables from central cash health care insurance fund Policy of receivables from central cash Policy of receivables from deferred profit sharing Policy of receivables from employers Policy of receivables from healthcare providers Policy of receivables from insurance policies not immediately due from current accounts Policy of receivables from members of the cooperative Policy of receivables from participants of pension fund Policy of receivables from profit sharing not immediately due Policy of receivables from reinsurance Policy of receivables from value transfers Policy of receivables from value transfers Policy of receivables on employers Policy of receivables on participants Policy of receivables relating to financing deficit Policy of receivables relating to income tax Policy of reimbursement for investmentsactivities Policy of reinsurance part technical provisions Policy of rental and leasing expenses Policy of rental income Policy of reserve for discretionary profit sharing Policy of reserves and funds Policy of reserves Policy of restructuring provision Policy of result before member payments Policy of result Policy of revenue recognition Policy of revenues from care services, youth assistance and social support Policy of reversal of impairment of non-current assets Policy of reversal of impairment of securities Policy of segment information Policy of separated investment deposits of collective agreements for risk of policyholders Policy of service fees Policy of settlement contribution received from the healthcare insurance fund Policy of severance payments Policy of share based payments Policy of share-based payment provision Policy of sponsoring contributions Policy of statement of comprehensive income Policy of subordinated loans Policy of subsidy income from central governments relating to Ministry of V&J Policy of subsidy income from central governments relating to Ministry of VWS Policy of subsidy income relating to provinces and municipalities (excluding WMO and Youth law) Policy of subsidy income Policy of subsidy liabilities Policy of sum of transfer taken pension obligations Policy of sum of transfer transferred pension obligations Policy of supervision expenses Policy of tax payables Policy of tax receivables Policy of technical provision for discretionary profit sharing obligations Policy of the central government contributions relating to the workplace function (university with university medical center) Policy of the central government contributions relating to the workplace function and medical faculty of UMC's Policy of the conversion and recognition of exchange differences in respect of goodwill and the fair value adjustment for the acquisition of a foreign business for the profit and loss account Policy of the cost allocation to activities Policy of the extent of other investments on behalf of risk participants Policy of the method of conversion and the processing of exchange rate differences related to business activities abroad for the balance sheet Policy of the method of conversion and the processing of exchange rate differences relating to business activities abroad for the profit and loss account Policy of the names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited Policy of the nature of other investments on behalf of risk participants Policy of the realisable value of inventories Policy of trade and other receivables Policy of transaction costs Policy of translation for hyperinflation in business operations abroad Policy of tuition fees, course fees, training fees and exam fees Policy of unrealised losses on investments Policy of unrealised profits on investments Policy of warranty provision Policy of work in progress relating to DBC's / DBC-healthcare products Policy provision on behalf of risk participants Positive fair value of derivatives Positive revaluations of puttable financial instruments Preferred dividend deducted from result for the year Premium contributions from employers and employees Premium contributions of net-pension arrangements Premium contributions on behalf of participants Premium contributions received Premium contributions Premiums own account Premiums received Present value of the future minimum lease payments of finance leases with a term of more than one year and not more than five years Present value of the future minimum lease payments of finance leases with terms of less than one year Price differences of investments 85 percent or more invested in another investment entity Price differences of investments Price differences of investments Principal amount of derived derivative financial instrument Principal amount of issued derivative financial instrument Principles and policies for the allocation of assets, liabilities, income, expenses and cash flows to the DAEB branch Principles and policies for the allocation of assets, liabilities, income, expenses and cash flows to the non-DAEB branch Proceeds from a sale and financial leaseback transaction Proceeds from borrowings Proceeds from cash resources obtained at acquisition Proceeds from debenture loans Proceeds from debt securities Proceeds from issuing shares Proceeds from mortgage loans Proceeds from other short and long term loans Proceeds from private loans Proceeds from re(placement) shares Proceeds from sales of group companies Proceeds from sales of intangible assets Proceeds from sales of investment portfolio Proceeds from sales of non-consolidated entities Proceeds from sales of other financial assets Proceeds from sales of other participating interests Proceeds from sales of property, plant and equipment Proceeds from subordinated borrowings Proceeds of sales of investments in group companies and participating interests Proceeds of sales of land and buildings and of shares Proceeds of sales of other investments Procurements of investments Profit sharing and discount paid Profits or losses as a result of changes in fair value of investment properties Property, plant and equipment Proposed amount of dividend payments to holders of equity instruments (classified as equity) Proposed amount of dividend payments to holders of equity instruments Provided subsidies and gifts Provision actuarial health insurance Provision bad debts on trade receivables Provision for DBCs and DBC-healthcare products in progress Provision for aging population Provision for disposal obligations Provision for employee benefits Provision for insurance liabilities (vvp) Provision for insurance of disability risks Provision for insurance of illness or disability Provision for jubilee benefits Provision for legal proceedings Provision for longevity risk Provision for major maintenance Provision for movement to be recorded for significant collective insurance contracts Provision for obligations due to illness or disability Provision for onerous contracts Provision for pension obligations net-pension arrangements Provision for pension obligations on behalf of participants Provision for pension obligations on behalf of pension fund Provision for repair costs Provision of information on the application of the transitional provision - construction contracts (liability) Provision of information on the application of the transitional provision - construction contracts Provision of information on the application of the transitional provision - property, plant and equipment Provision of information on the application of the transitional provision - revenue Provision of information on the total of the capitalized costs of obtaining an agreement Provision of information on the total of the capitalized costs of obtaining an agreement Provision on behalf of risk participants Provision participating interests Provision participating interests Provision pension obligations on behalf of pension fund relating to active participants Provision pension obligations on behalf of pension fund relating to inactive participants Provision pension obligations on behalf of pension fund relating to other participants Provision pension obligations on behalf of pension fund relating to pensioners Provisions by segment Provisions relating to share based payments Provisions with a maturity exceeding five years Provisions with an expected maturity within one year Publicity expenses Purchase of group companies Purchase of intangible assets Purchase of investment portfolio Purchase of investments in group companies and participating interests Purchase of investments in land and buildings and in shares Purchase of investments Purchase of non-consolidated entities Purchase of other financial assets Purchase of other investments Purchase of other participating interests Purchase of participating interests and partnerships Purchase of property, plant and equipment Purchase value of delivered products Purchased investments payable Rate of consolidation of the related party Rate of participation in the related party Rate of the total transaction volume performed through related parties of the fund manager, investment entity or custodian Real estate sold subject to terms and conditions Realised differences in value Realised losses on investments Realised profits on investments Realised revaluation charged to equity Reason and factors that played a significant part in determining that the amortisation term of goodwill is more than 20 years Receipts after write-offs of receivables from banks Receipts after write-offs of receivables from customers Receipts arising from the investment in non-short-term highly liquid securities Receipts from royalties, commissions and such Receipts from sub-lease payments on operating leases Receipts in connection with the provision and repayment of long-term loans granted by the legal entity Receipts of customers Receipts relating to investments Receipts relating to the payment of value added tax Receivables VO from the Ministry of OC&W Receivables and payables classified as cash and cash equivalents on behalf of pension fund Receivables and payables classified as investments on behalf of pension fund Receivables and payables classified as payables on behalf of pension fund Receivables and payables classified as receivables on behalf of pension fund Receivables and prepayments Receivables from central cash and health care insurance fund Receivables from central cash Receivables from deferred profit sharing Receivables from employers Receivables from financing deficit Receivables from healthcare providers Receivables from insurance policies not immediately due from current accounts Receivables from members of the cooperative Receivables from participants of pension fund Receivables from profit sharing not immediately due Receivables from reinsurance Receivables from value transfers Receivables from value transfers Receivables on employers Receivables on participants PPI Receivables relating to financing deficit Receivables relating to income tax Received other income Received other technical income Reclassifications of real estate in exploitation from and to real estate sold subject to terms and conditions Redemption premiums Redemptions of investments Reference to the available information on compliance with the codes of conduct Registered office of the related party Regular remuneration of the employees of the administrator of the investment entity Reimbursement investementactivities Reinsurance part technical provisions Reinsurance premiums paid Reinsured part of other technical income for own account Reinsured part of profit sharing and discounts Reinsured part of the other technical expenses for own account Reinsurer benefits received Reissued or issued treasury shares Related expenditures Relative interest in the other investment entity Release from foundation capital and reserves Release from other technical provisions Release from reinsurance part technical provisions Release from reserves and funds Release of costs from own account premiums Release of receivables from banks due to changes in value Release of receivables from customers due to changes in value Release of the general banking risks reserve Released for costs from the vvp Remaining life of an individual intangible asset of importance (in months) Remaining term (in months) of the rights granted by the company during the financial year Remittances and subsidies paid to international partnerships Remittances to related (international) parties Remuneration of executive directors and non executive managing directors Remuneration of executive managing directors Remuneration of managing and supervisory directors Remuneration of non-executive managing directors Remuneration of the administrator of the investment entity Remuneration of the employees of the administrator of the investment entity attributable to the investment entity Remuneration of the employees of the administrator of the investment entity involved with the investment entity Remuneration of the employees of the administrator of the investment entity Remuneration of the employees of the administrator whose actions have a significant influence on the risk profile of the investment entity Remuneration of the management of the administrator of the investment entity Rental and leasing expenses Rental income from investment properties Rental income Repayment date of issued financial instrument Repayment date of non-current liabilities Repayment date of obtained financial instrument Repayments of borrowings Repayments of debt securities Repayments of non-current liabilities Repayments of subordinated borrowings Report of the supervisory body Reporting period different than annual (Y/N) Representation expenses Required equity by Pensions Act Required interest addition vvp own account Required interest addition vvp own account Required interest Required interest Reserve for discretionary profit sharing Reserves and funds in the consolidated financial statements Reserves and funds in the separate financial statements Reserves and funds Reserves Residual value of lease objects of finance leases Restructuring provision Result before member payments Result before tax generated from the sale of assets of a business activities that are not continued sustainably Result before tax generated from the settlement of the debt items of a business activities that are not continued sustainably Result before tax of business activities that are not continued sustainably Result for the year by segment Result from changes in the market value of real estate in exploitation Result from derivative financial instruments Result from foreign exchange Result from investments Result from other financial transactions Result from securities Result of business activities that are not continued sustainably Result of participating interests Result of the related party according to the last available financial statements Result on chance systems Result on invalidity Result on life insurance portfolio development Result on mortality Result on other technical bases Result Return collective investment reused securities cash description Reused received securites description Revaluation of agricultural inventories valued at current value charged to revaluation reserve Revaluation of agricultural inventories valued at current value Revaluation of property, plant and equipment Revaluations of assets recognised in reserves and funds Revaluations of capitalised acquisition costs Revaluations of investments 85 percent or more invested in another investment entity Revaluations of investments Revaluations of investments Revaluations of shares and other variable-yield securities Revenue from the sale of intangible assets, unless accounted for as net sales Revenues from Licenses Revenues from care services, youth assistance and social support Revenues from dividends Revenues from interest Revenues from other sources Revenues from providing services Revenues from royalties Revenues from the sale of goods Revenues Reversal of additions to equity through revaluation reserve Reversal of additions to provisions through revaluation reserve Reversal of impairment of bonds and other fixed-income securities Reversal of impairment of financial assets recorded direct in equity Reversal of impairment of financial assets recorded in income statement Reversal of impairment of intangible assets recorded direct in equity Reversal of impairment of intangible assets recorded in income statement Reversal of impairment of intangible assets Reversal of impairment of investment properties recorded direct in equity Reversal of impairment of investment properties recorded in income statement Reversal of impairment of investment properties Reversal of impairment of investment properties Reversal of impairment of non-current assets Reversal of impairment of property, plant and equipment recorded direct in equity Reversal of impairment of property, plant and equipment recorded in income statement Reversal of impairment of property, plant and equipment Reversal of impairment of securities recorded direct in equity Reversal of impairment of securities recorded in income statement Reversal of impairment of securities Reversal of impairment of shares and other variable-yield securities Reversal of impairments of capitalised acquisition costs Reversal of write down of inventories Revisions of decision for profit sharing of equity Revisions of decision for profit sharing of provisions Risks associated to retirement benefit plans based on IAS 19R Sales and repayments of investments Sales of investments 85 percent or more invested in another investment entity Sales of investments Sales of investments Sales of investments Sales related expenses Securities financing transactions maturity profile segment description Securities handling and clearing description Securities held on seperate, joined or different accounts description Securities that will be allowed or be traded on regulated market within one year Segment information, income from other segments Segment information, income from third parties Segment information, income Separated investment deposits of collective agreements for risk of policyholders Service fees Settlement contribution received from the healthcare insurance fund Settlement result Settlement result Severally liable for the liabilities of the related party (Y/N) Severance payments Share based payments included in wages and salaries Share based payments Shares certificate issued Shares held in administration Smoothed premium Sold investments Solvency requirements information Spending percentage of expenses Spending percentage of income Sponsoring contributions Staffing level of management Staffing level of primary staff / teaching staff Staffing level of scientific staff Staffing level of supporting staff / other employees Staffing level Stage of adoption of financing deficit/surplus to be settled in rates Start of the range of the amortisation rate of intangible assets Start of the range of the depreciation rate of investment properties Start of the range of the depreciation rate of property, plant and equipment Statement on (semi) annual financial reporting Sub fund portfolio circulation factor Subsequent events in the management report Subsequent expenditures of investment properties Subsequent expenditures of real estate in exploitation Subsidies provided including subsidy liabilities not distributed Subsidies provided Subsidy income from KNAW (Royal Academy of Sciences) Subsidy income from NWO (Dutch Organisation for Scientific Research) Subsidy income from central governments relating to Ministry of V&J Subsidy income from central governments relating to Ministry of VWS Subsidy income from central governments Subsidy income from companies Subsidy income from governments Subsidy income from international organisations Subsidy income from national governments Subsidy income from other governments Subsidy income from other national governments Subsidy income from other non-profit organisations Subsidy income from other private organisations Subsidy income from private organisations Subsidy income from the European Union Subsidy income received before the reporting period Subsidy income received during reporting period Subsidy income relating to provinces and municipalities (excluding WMO and Youth law) Subsidy income, settlements not yet approved by subsidy provider Subsidy income Subsidy liabilities not distributed Sum of revaluations of investment properties Sum of transfer taken pension obligations Sum of transfer taken pension obligations Sum of transfer transferred pension obligations Sum of transfer transferred pension obligations Summary of the actuarial report Summary of the budget for the next financial year Summary of the sustainability report Supervisory expenses Tax burden on the result of activities that are not continued in a sustainable manner Tax payables Tax receivables Taxes involved in the settlement of the loan capital items of a business activities that are not continued sustainably Taxes on the profit or loss upon discontinuation of activities that are not continued on a lasting basis Taxes relating to the sale of assets of a business activity that is not continued on a sustainable basis Technical provision for discretionary profit sharing obligations Technical provisions benefits payable life insurance Technical provisions life insurance other Technical provisions unearned premiums life insurance The activities were fully implemented and completed at the end of the reporting year in accordance with the subsidy obligations The amount of derived derivative financial instrument similar to the principal amount or nominal amount The amount of issued derivative financial instrument that is equivalent to the principal amount or nominal amount The book value at the balance sheet date of finance leases The conditional purchase price of the acquisition The cumulative fair value change of hedge instruments The cumulative fair value change of the effective part of the hedge The cumulative fair value change of the ineffective part of the hedge recorded through income statement The cumulative fair value change of the ineffective part of the hedge The extent of other investments on behalf of risk participants The fair value of the financial instruments designated as hedge instrument for the hedging transaction The names of the manager, investment entity or custodian related parties to whom the brokerage fees have benefited The nature of other investments on behalf of risk participants The purchase price of the acquisition The transfer from equity and included in the first determination of the acquisition price or other book value of the asset or liability in a hedged expected transaction The transfer from equity is removed to the profit and loss account Total amount of taxes recognized directly in equity Trade and other receivables Transaction costs as a percentage of the average invested assets Transaction costs Transfers from/to other parts of the vvp Transfers of foundation capital and reserves Transfers of real estate in exploitation from and to inventories or real estate for own use Transfers of real estate under development Transfers of reserves and funds Transfers of rights paid Transfers of rights received Transfers to and from inventories and real estate for personal use Travel and accommodation expenses abroad Travel and accommodation expenses inland Tuition fees, course fees, training fees and exam fees Turnover ratio Type of financial instrument Type of shares or certificates that the rights granted not yet exercised by the end of the financial year claim rights provides Types and extent of the pledging and borrowing arrangements Underlying nominal value of derivatives Understanding of costs asset management and transaction costs Unearned interest income of finance leases Unfavourable difference between the received amount and the principal amount of the loan Unprocessed share of the loss of participation interests during the financial year Unrealised differences in value Unrealised losses on investments Unrealised profits on investments Usage of reinsurance part technical provisions Usage of reinsurance part technical provisions Usefull life (in months) of property, plant and equipment Value developments of investments Value of the borrowed and lent financial instruments Variable remuneration of the employees of the administrator of the investment entity Warranty provision Weighted average number of diluted shares Weighted average number of ordinary shares Withdrawals from continuity reserve Withdrawals from designated funds Withdrawals from designated reserves Withdrawals from equity Withdrawals from other reserves Withdrawals from provisions due to profit sharing allocated to technical provisions Withdrawals from revaluation reserve Withdrawals from the designated fund Withdrawals from the designated reserve Withdrawals of foundation capital and reserves Withdrawals of legal and statutory reserves Withdrawals of provisions Withdrawals of reserves and funds Withdrawn treasury shares Write down of inventories Write-off of goodwill due to disposals Write-off of negative goodwill due to disposals Write-offs of receivables from banks Write-offs of receivables from customers Yielded interest of other technical provisions Yielded interest of provisions and changes in discount rate Yielded interest of reinsurance part technical provisions