13. Changes in accounting policies applicable from 1 january 2023 and explanation of the differences between previously published financial statements and these financial statements

Following the implementation of IFRS 17 as of 1 January 2023, changes have also been made to the comparative figures for 2022, as detailed in note IFRS 17 “Insurance Contracts”. In 2023 the Group implemented amendments to IAS 12 Income Taxes, whose impact was only of a presentational nature, i.e. the recognition of deferred tax on leasing transactions in, respectively, deferred tax assets and deferred tax liabilities (see note Income taxes).

The Group made no other changes to accounting policies or presentation in 2023.