8.1 General
The company financial statements are part of the 2023 financial statements of Heijmans N.V. Read more over 8.1 General .
8.2 Accounting policies for measuring assets and liabilities and the determination of results
For determining the accounting policies to use for measuring the assets and liabilities and the determination of results of its separate financial statements, Heijmans N.V. makes use of the option provided in Section 362(8) of Book 2 of the Dutch Read more over 8.2 Accounting policies for measuring assets and liabilities and the determination of results .
8.3 Company statement of profit or loss for 2022
The effective tax rate for 2023 of 4% (2022: negative 82.3%) is lower than the nominal rate of 25.8%. Read more over 8.3 Company statement of profit or loss for 2022 .
8.5 Notes to the company statement of financial position
Intangible assets comprise goodwill purchased on the acquisition of IBC in 2001. Historical cost was € 47.2 million and accumulated impairment was € 26 million. Read more over 8.5 Notes to the company statement of financial position .
8.6 Liabilities not disclosed in the statement of financial position
For information on the guarantees, see note 6.28 to the consolidated financial statements. Read more over 8.6 Liabilities not disclosed in the statement of financial position .