Accounting Principles

Reporting Entity

ARCADIS NV is a public company organized under Dutch law. Its principal office is located at: Nieuwe Stationsstraat 10, 6811 KS, Arnhem, the Netherlands. Phone: +31-26-3778911. ARCADIS NV and its consolidated subsidiaries ("ARCADIS" or the "Company"), is an international provider of comprehensive knowledge-based consulting services in the areas of infrastructure, water, environment and buildings.

Basis of preparation
Significant accounting policies
Foreign currency
Business combinations
Financial Instruments
Intangible assets
Property, plant & equipment
Leased assets
Investments in associates and jointly controlled entities
Other investments
Deferred taxes
Inventories
(Un)billed receivables
Other receivables
Cash and cash equivalents
Equity
Provisions
Employee benefits
Loans and borrowings
Impairment
Revenue
Materials, services of third parties and subcontractors
Sale of investments
Operational costs
Net finance expense
Income from associates
Income taxes
Earnings per share
Cash flow statement
Segment reporting
Determination of fair values and management judgements
New standards and interpretations not yet
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