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DELA Group Annual Report 2023
DELA Group 2023
In brief
Foreword
2023 in brief
Profile
Key figures
Edzo Doeve retires
Executive Board report
Our strategy
Our environment
Materiality analysis
Our significance
Our customers
Members
Customer satisfaction and reputation
Funerals and cremations
Insurance
New services to strengthen solidarity
Our organisation
Our employees
Digitisation
CO2 reduction
Sustainable material use
DELA Fund and sponsoring
Our finances
Income from premiums
Operating result
Investment result and policy
Development of technical provisions
Coverage ratio
Profit sharing
Premium adjustment
Solvency ratio
Our governance
Corporate governance
Risk management
Our future
Supervisory Board report
Financial statements
Consolidated financial statements
Consolidated balance sheet on 31 December 2023
Consolidated income statements for 2023
Consolidated statements of cashflows for 2023
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 Prior period error
1.7 Drawing up and adopting the financial statements
2. Principles for balance sheet and determination of results
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-income securities
2.5.5 Derivatives
2.5.6 Mortage loans
2.5.7 Other loans
2.5.8 Real estate, infrastructure and agriculture & 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 Funeral centres
2.7.2 Other tangible fixed property in own use
2.7.3 Other tangible fixed assets
2.7.4 Inventory
2.8 Impairments of fixed assets
2.9 Accruals
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 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 liabilities
2.17 Accrued liabilities
2.18 Leasing
2.19 Revenue recognition
2.19.1 Premium income
2.19.2 Reinsurance premiums
2.19.3 Funeral company turnover
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
4.1.1.1 Development of solvency capital requirement
4.1.2 Development of core capital
4.2 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 by reinsurers
5.11.2 Deposit fund
5.11.3 Monetary loans
5.12 Short-term liabilities
5.13 Assets and obligations not included in the balance sheet
5.13.1 Liability
5.13.2 Terrorism guarantee
5.13.3 Bank guarantees
5.13.4 Multi-year financial obligations
5.13.5 Credit facilities
5.13.6 Investment obligation
5.13.7 Future contractual rental income
5.13.8 Fiscal unity
5.14 Events after the reporting period
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 asset costs
6.7 Other operating costs
6.8 Remuneration of Executive and Supervisory Board members
6.9 Audit fees
6.10 Tax on results from ordinary activities
7. Average number of employees
8. Claims
Company-only financial statements
Company-only balance sheet on 31 December 2023
Company-only income statements for 2023
Notes on the company-only balance sheet and income statement
9. General
9.1 Principles
9.2 Prior period error
10. Participations
11. Receivables
12. Cash and cash equivalents
13. Revaluation reserve
14. Other 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
NFRD
EU Taxonomy
Open
Sluit
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DELA Group Annual Report 2023
2023.
A year of resilience and determination.
