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2023

13 - Business combinations

The Group conducts acquisitions on an ongoing basis. Acquisitions qualifying as business combinations are accounted for using the acquisition method.
2023

14 - Property, plant and equipment

Property, plant and equipment is stated at historical cost less accumulated depreciation and accumulated impairment losses.
2023

15 - Intangible assets and goodwill

Goodwill, arising from business combinations, is categorized as an intangible asset. Goodwill is not amortized but is tested annually for impairment—and more frequently, if events or changes in circumstances indicate potential impairment.
2023

16 - Investments in joint ventures / operations and associates

Joint control refers to the contractually agreed sharing of control over an arrangement that only exists when decisions about the business' relevant activities require unanimous consent from the parties sharing control.
Interviews uit 2020
Interviews from 2020