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Examples IAS 8.30 disclosures KPMG Accountants N.V. March 2018 This report contains 41 pages © 2018 KPMG Accountants N.V., a Dutch limited liability company, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Document classification: KPMG Confidential

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Page 1: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Examples IAS 8.30 disclosures

KPMG Accountants N.V.

March 2018

This report contains 41 pages

© 2018 KPMG Accountants N.V., a Dutch limited liability company, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.

Document classification: KPMG Confidential

Page 2: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

2

Contents

Examples of IFRS 16 disclosures by Companies on AEX index

EXAMPLE 1: AALBERTS INDUSTRIES 4

EXAMPLE 2: ALHOLD DELHAIZE 5

EXAMPLE 3: ASML HOLDING 6

EXAMPLE 4: BOSKALIS 7

EXAMPLE 5: DSM 8

EXAMPLE 6: RELX N.V. 10

EXAMPLE 7: WOLTERS KLUWER 11

EXAMPLE 8: ARCELORMITTAL 13

EXAMPLE 9: GEMALTO 14

EXAMPLE 10: ING GROEP 15

EXAMPLE 11: NN GROUP 16

EXAMPLE 12: PHILIPS 17

EXAMPLE 13: RANDSTAD 18

EXAMPLE 14: ROYAL DUTCH SHELL 19

EXAMPLE 15: UNILEVER GROUP 20

EXAMPLE 16: VOPAK 21

EXAMPLE 17: APERAM 20

EXAMPLE 18: ARCADIS 21

EXAMPLE 19: BAM GROEP 22

Page 3: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

3

EXAMPLE 20: BE SEMICONDUCTOR 23

EXAMPLE 21: FLOW TRADERS 24

EXAMPLE 22: FUGRO 25

EXAMPLE 23: GRANDVISION 26

EXAMPLE 24: IMCD 27

EXAMPLE 25: INTERTRUST NV 29

EXAMPLE 26: PHILIPS LIGHTING 30

EXAMPLE 27: POSTNL 31

EXAMPLE 28: REFRESCO GROUP 32

EXAMPLE 29: SLIGRO FOOD GROUP 33

EXAMPLE 30: TOMTOM 35

EXAMPLE 31: WERELDHAVE 37

EXAMPLE 32: WESSANEN 38

Page 4: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

4

EXAMPLE 1: AALBERTS INDUSTRIES

Page 5: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 2: ALHOLD DELHAIZE

Page 6: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 3: ASML HOLDING

Page 7: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

7

EXAMPLE 4: BOSKALIS

Page 8: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 5: DSM

Page 9: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

9

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Page 10: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 6: RELX N.V.

Page 11: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 7: WOLTERS KLUWER

Page 12: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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Page 13: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

13

EXAMPLE 8: ARCELORMITTAL

Page 14: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 9: GEMALTO

Page 15: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 10: ING GROEP

Page 16: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 11: NN GROUP

Page 17: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 12: PHILIPS

Page 18: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 13: RANDSTAD

Page 19: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 14: ROYAL DUTCH SHELL

Page 20: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 15: UNILEVER GROUP

Page 21: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

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EXAMPLE 16: VOPAK

Page 22: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

Page 23: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 17: APERAM

Page 24: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 18: ARCADIS

Page 25: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 19: BAM GROEP

Page 26: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 20: BE SEMICONDUCTOR

Page 27: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 21: FLOW TRADERS

Page 28: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 22: FUGRO

Page 29: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 23: GRANDVISION

Page 30: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 24: IMCD

Page 31: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

Page 32: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 25: INTERTRUST NV

Page 33: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 26: PHILIPS LIGHTING

Page 34: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 27: POSTNL

Page 35: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 28: REFRESCO GROUP

Page 36: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 29: SLIGRO FOOD GROUP

Page 37: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

Page 38: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 30: TOMTOM

Page 39: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

Page 40: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 31: WERELDHAVE

Page 41: Examples IAS 8.30 disclosures · EXAMPLE 27: POSTNL 31 EXAMPLE 28: REFRESCO GROUP 32 EXAMPLE 29: SLIGRO FOOD GROUP 33 EXAMPLE 30: TOMTOM 35 EXAMPLE 31: WERELDHAVE 37 EXAMPLE 32: WESSANEN

Example IAS 8.30 disclosures

EXAMPLE 32: WESSANEN