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<!--
  This file is part of the Dutch Taxonomy (Nederlandse Taxonomie; NT)
  Intellectual Property of the State of the Netherlands
  Architecture: NT20
  Version: 20260218.b
  Release date: Oct, 2025
-->
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    <df:explicitDimension id="NotesSubsidyIncomeSpendIncludingSurplusEducation_ExplicitDimensionMemberFilter1_ClassesOfSubsidyIncomeAxisSubsidyIncomeToBeSpendOnIntendedPurposeIncludingSettlementOfAnySurplusMember" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_ExplicitDimensionMemberFilter1_ClassesOfSubsidyIncomeAxisSubsidyIncomeToBeSpendOnIntendedPurposeIncludingSettlementOfAnySurplusMember" xlink:type="resource">
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      <df:dimension>
        <df:qname>rj-dim:ClassesOfSubsidyIncomeAxis</df:qname>
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      <df:member>
        <df:qname>rj-dm:SubsidyIncomeToBeSpendOnIntendedPurposeIncludingSettlementOfAnySurplusMember</df:qname>
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    <df:explicitDimension id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_Filter1FST1" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_Filter1FST1" xlink:type="resource">
      <df:dimension>
        <df:qname>jenv-bw2-dim:FinancialStatementsTypeAxis</df:qname>
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      <df:member>
        <df:qname>jenv-bw2-dm:SeparateMember</df:qname>
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    </df:explicitDimension>
    <df:explicitDimension id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_Filter2FST1" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_Filter2FST1" xlink:type="resource">
      <df:dimension>
        <df:qname>jenv-bw2-dim:FinancialStatementsTypeAxis</df:qname>
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    </df:explicitDimension>
    <df:explicitDimension id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_Filter1FST1" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_Filter1FST1" xlink:type="resource">
      <df:dimension>
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      <df:dimension>
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    <df:explicitDimension id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_Filter3FST1" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_Filter3FST1" xlink:type="resource">
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    <df:explicitDimension id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_FilterFST1" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_FilterFST1" xlink:type="resource">
      <df:dimension>
        <df:qname>jenv-bw2-dim:FinancialStatementsTypeAxis</df:qname>
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    <df:typedDimension id="NotesSubsidyIncomeSpendIncludingSurplusEducation_TypedDimensionFilter1_SubsidyIncomeDescriptionAxis" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_TypedDimensionFilter1_SubsidyIncomeDescriptionAxis" xlink:type="resource">
      <df:dimension>
        <df:qname>ocw-dim:SubsidyIncomeDescriptionAxis</df:qname>
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    <df:typedDimension id="NotesSubsidyIncomeSpendIncludingSurplusEducation_TypedDimensionFilter3_SubsidyIncomeDescriptionAxis" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_TypedDimensionFilter3_SubsidyIncomeDescriptionAxis" xlink:type="resource">
      <df:dimension>
        <df:qname>ocw-dim:SubsidyIncomeDescriptionAxis</df:qname>
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    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:from="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1" xlink:to="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_precondition" xlink:type="arc"/>
    <gen:arc xlink:arcrole="http://xbrl.org/arcrole/2016/assertion-unsatisfied-severity" xlink:from="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1" xlink:to="WARNING_loc" xlink:type="arc"/>
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-precondition" xlink:from="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1" xlink:to="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_precondition" xlink:type="arc"/>
    <gen:arc xlink:arcrole="http://xbrl.org/arcrole/2016/assertion-unsatisfied-severity" xlink:from="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1" xlink:to="WARNING_loc" xlink:type="arc"/>
    <link:loc xlink:href="http://www.xbrl.org/2016/severities.xml#WARNING" xlink:label="WARNING_loc" xlink:type="locator"/>
    <pf:periodEnd date="$FinancialReportingPeriodCurrentEndDateParam" id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PeriodEndFilter1" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PeriodEndFilter1" xlink:type="resource"/>
    <pf:periodEnd date="$FinancialReportingPeriodCurrentEndDateParam" id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PeriodEndFilter2" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PeriodEndFilter2" xlink:type="resource"/>
    <pf:periodInstant date="$FinancialReportingPeriodCurrentEndDateParam" id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PeriodInstantFilter1" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PeriodInstantFilter1" xlink:type="resource"/>
    <pf:periodInstant date="$FinancialReportingPeriodCurrentEndDateParam" id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PeriodInstantFilter2" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PeriodInstantFilter2" xlink:type="resource"/>
    <va:valueAssertion aspectModel="dimensional" id="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1" implicitFiltering="true" test=" $varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_BalanceReceivedUpToAndIncludingReportingPeriod = sum($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_ChildrenOfBalanceReceivedUpToAndIncludingReportingPeriodCredit)- sum($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_ChildrenOfBalanceReceivedUpToAndIncludingReportingPeriodDebit)" xlink:label="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1" xlink:type="resource"/>
    <va:valueAssertion aspectModel="dimensional" id="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1" implicitFiltering="true" test="+ sum($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_BalanceReceivedUpToAndIncludingReportingPeriod) + sum($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeReceivedDuringReportingPeriod) - sum($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeExpensesUtilisation) = $varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeAnySurplusToBeSettled " xlink:label="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1" xlink:type="resource"/>
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    <variable:factVariable bindAsSequence="true" fallbackValue="()" id="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_ChildrenOfBalanceReceivedUpToAndIncludingReportingPeriodDebit" matches="false" nils="false" xlink:label="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_ChildrenOfBalanceReceivedUpToAndIncludingReportingPeriodDebit" xlink:type="resource"/>
    <variable:factVariable bindAsSequence="false" fallbackValue="()" id="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_BalanceReceivedUpToAndIncludingReportingPeriod" matches="false" nils="false" xlink:label="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_BalanceReceivedUpToAndIncludingReportingPeriod" xlink:type="resource"/>
    <variable:factVariable bindAsSequence="false" id="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeAnySurplusToBeSettled" matches="false" nils="false" xlink:label="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeAnySurplusToBeSettled" xlink:type="resource"/>
    <variable:factVariable bindAsSequence="false" fallbackValue="()" id="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeExpensesUtilisation" matches="false" nils="false" xlink:label="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeExpensesUtilisation" xlink:type="resource"/>
    <variable:factVariable bindAsSequence="false" fallbackValue="()" id="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeReceivedDuringReportingPeriod" matches="false" nils="false" xlink:label="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeReceivedDuringReportingPeriod" xlink:type="resource"/>
    <variable:precondition id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_precondition" test="not(empty($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_ChildrenOfBalanceReceivedUpToAndIncludingReportingPeriodCredit)) or not(empty($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_ChildrenOfBalanceReceivedUpToAndIncludingReportingPeriodDebit))" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_precondition" xlink:type="resource"/>
    <variable:precondition id="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_precondition" test="not(empty($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_BalanceReceivedUpToAndIncludingReportingPeriod)) or not(empty($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeReceivedDuringReportingPeriod)) or not(empty($varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_SubsidyIncomeExpensesUtilisation))" xlink:label="NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST103Variables1_precondition" xlink:type="resource"/>
    <variable:variableArc name="varArc_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_BalanceReceivedUpToAndIncludingReportingPeriod" order="1" priority="0" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="valueAssertion_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1" xlink:to="factVariable_NotesSubsidyIncomeSpendIncludingSurplusEducation_PrtFST1SumOfChildrenParentCredit1_BalanceReceivedUpToAndIncludingReportingPeriod" xlink:type="arc"/>
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