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DELA Group Annual Report 2022
DELA Group 2022
In brief
Foreword
Profile
2022 in brief
Key figures
Executive Board report
Our strategy
Our environment
Developments
Materiality analysis
Our significance
Our customers
Members
Customer satisfaction and reputation
Funerals and cremations
Insurance
Our organisation
Our employees
Digitisation
CSR
DELA Fund and sponsoring
Our finances
Income from premiums
Operating result
Return on investments
Technical provisions
Coverage ratio
Profit sharing
Premium adjustment
Solvency ratio
Our future
Governance & risk management
Supervisory Board report
Corporate governance
Risk management
Financial statements
Consolidated financial statements
Consolidated balance sheet on 31-12-2022
Consolidated income statement for 2022
Consolidated statement of cashflows for 2022
Notes on the consolidated balance sheet and income statement
1. General notes
1.1 Activities
1.2 Consolidation
1.3 Related parties
1.4 Acquisitions and disposals of group companies
1.5 Estimates
1.6 Comparative figures
1.7 Drawing up and confirmation of the financial statements
2. Principles for balance sheet and profit determination
2.1 General
2.2 Foreign currency
2.2.1 Functional currency
2.2.2 Conversion of foreign currency
2.3 Reinsurance contracts
2.4 Intangible fixed assets
2.5 Investments
2.5.1 Real estate
2.5.2 Participations
2.5.3 Shares and other variable income securities
2.5.4 Bonds and other fixed-interest securities
2.5.5 Derivatives
2.5.6 Mortgage loans
2.5.7 Other loans
2.5.8 Real estate funds, infrastructure funds, and agriculture and forestry funds
2.5.9 Mortgage funds
2.5.10 Investments in cash and cash equivalents
2.5.11 Other financial investments
2.6 Receivables
2.7 Other assets
2.7.1 Real estate in own use
2.7.2 Other intangible assets
2.7.3 Inventory
2.8 Impairments of fixed assets
2.9 Accrued receivables
2.10 Cash and cash equivalents
2.11 Minority interest
2.12 Provisions
2.12.1 General
2.12.2 Pension provision
2.12.3 Provision for work anniversaries
2.12.4 Deferred tax obligations
2.12.5 Restructuring provision
2.12.6 Other provisions
2.13 Discretionary profit sharing
2.14 Technical provision
2.14.1 General
2.14.2 Funeral insurance
2.14.3 Life insurance
2.14.4 Savings plan
2.14.5 Premiums
2.14.6 Acquisition costs
2.15 Long-term liabilities
2.16 Short-term debts
2.17 Accrued liabilities
2.18 Leasing
2.19 Revenue recognition
2.19.1 Premium income
2.19.2 Reinsurance premiums
2.19.3 Turnover funeral company
2.19.4 Other turnover
2.19.5 Net turnover
2.20 Acquisition costs
2.21 Personnel expenses
2.22 Other income and expenses
2.23 Depreciation of intangible and fixed assets
2.24 Taxes
3. Notes on the cashflow statement
4. Risk
4.1 Solvency position
4.1.1 Development of solvency position
4.1.2 Development of core capital
4.2 Risk profile
4.2.1 Market risks
4.2.2 Underwriting risk
4.2.3 Credit risk
4.2.4 Liquidity risk
4.2.5 Operational risks
4.2.6 Integrity risks
4.2.7 Other risks not part of the standard model
5. Notes on the balance sheet
5.1 Intangible assets
5.2 Investments
5.2.1 Real estate
5.2.2 Participations
5.2.3 Other financial investments
5.3 Receivables
5.4 Other assets
5.5 Group equity
5.6 Minority share
5.7 Solvency
5.8 Provisions
5.9 Technical provision
5.10 Liability adequacy test
5.11 Long-term liabilities
5.11.1 Deposit reinsurers
5.11.2 Deposit fund
5.11.3 Monetary loans
5.12 Short-term debts
5.13 Assets and obligations not included in the balance sheet
5.13.2 Liability
5.13.3 Terrorism guarantee
5.13.4 Bank guarantees
5.13.5 Multi-year financial obligations
5.13.6 Credit facilities
5.13.7 Investment obligation
5.13.8 Future contractual rental income
5.13.9 Fiscal unity
6. Notes on the income statement
6.1 Income
6.2 Net investment result
6.3 Underwriting costs
6.4 Acquisition costs
6.5 Personnel costs
6.6 Depreciation of and other value changes to intangible and tangible fixed assets costs
6.7 Other operating costs
6.8 Remuneration Executive and Supervisory Board members
6.9 Audit fees
6.10 Taxes on results from ordinary activities
7. Average number of employees
8. Claims
Company-only financial statements
Company-only balance sheet on 31 December 2022
Company-only income statement for 2022
Notes on the company-only balance sheet and income statement
9. General
9.1 Principles
9.2 Comparative figures
10. Participations
11. Receivables
12. Cash and cash equivalents
13. Revaluation reserve
14. Statutory reserves
15. Other reserves
16. Statement of changes to own equity
17. Assets and obligations not included in the balance sheet
18. Average number of employees
Other information
Statutory result appropriation
Independent auditor's report
About this report
Annexes
Definitions & abbreviations
GRI-table
Definitions of material themes
NFRD
EU Taxonomy
Open
Sluit
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DELA Group Annual Report 2022
2022: A year of shifting boundaries
