<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<!--
  This file is part of the NBA Taxonomy (NBA-T)
  Intellectual Property of the NBA (Koninklijke Nederlandse Beroepsorganisatie van Accountants - The Royal Netherlands Institute of Chartered Accountants)
  No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part without prior permission in writing from the NBA. For more information please contact the NBA by email: sbr@nba.nl  
  Architecture: NT16
  Version: 2.1.b
  Release date: Friday August 19 12:00:00 2022
-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2006/ref http://www.xbrl.org/2006/ref-2006-02-27.xsd">
  <link:referenceLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <link:loc xlink:href="nba-tuples.xsd#nba-t_BasisForModificationSpecification" xlink:label="nba-t_BasisForModificationSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_BasisProfessionalAccountantsOpinionSpecification" xlink:label="nba-t_BasisProfessionalAccountantsOpinionSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_EmphasisOfKeyAuditMatterSpecification" xlink:label="nba-t_EmphasisOfKeyAuditMatterSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_EmphasisOfMatterSpecification" xlink:label="nba-t_EmphasisOfMatterSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_ManagementsResponsibilitySpecification" xlink:label="nba-t_ManagementsResponsibilitySpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_OtherInformationSpecification" xlink:label="nba-t_OtherInformationSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_OtherMatterSpecification" xlink:label="nba-t_OtherMatterSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_OtherReportingResponsibilitiesSpecification" xlink:label="nba-t_OtherReportingResponsibilitiesSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_ProfessionalAccountantsConclusionSpecification" xlink:label="nba-t_ProfessionalAccountantsConclusionSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_ProfessionalAccountantsOpinionSpecification" xlink:label="nba-t_ProfessionalAccountantsOpinionSpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_ProfessionalAccountantsResponsibilitySpecification" xlink:label="nba-t_ProfessionalAccountantsResponsibilitySpecification_loc" xlink:type="locator"/>
    <link:loc xlink:href="nba-tuples.xsd#nba-t_ProfessionalAccountantsSignatureSpecification" xlink:label="nba-t_ProfessionalAccountantsSignatureSpecification_loc" xlink:type="locator"/>
	<link:loc xlink:href="nba-tuples.xsd#nba-t_AuditApproachFraudRisksSpecification" xlink:label="nba-t_AuditApproachFraudRisksSpecification_loc" xlink:type="locator"/>
	<link:loc xlink:href="nba-tuples.xsd#nba-t_AuditApproachGoingConcernSpecification" xlink:label="nba-t_AuditApproachGoingConcernSpecification_loc" xlink:type="locator"/>
	<link:loc xlink:href="nba-tuples.xsd#nba-t_BasisForModificationConclusionSpecification" xlink:label="nba-t_BasisForModificationConclusionSpecification_loc" xlink:type="locator"/>
	<link:loc xlink:href="nba-tuples.xsd#nba-t_EmphasisOfKeyReviewMatterSpecification" xlink:label="nba-t_EmphasisOfKeyReviewMatterSpecification_loc" xlink:type="locator"/>
	<link:loc xlink:href="nba-tuples.xsd#nba-t_BasisForConclusionSpecification" xlink:label="nba-t_BasisForConclusionSpecification_loc" xlink:type="locator"/>
	<link:reference id="nba-t_NVCOS_700_23-27_ref" xlink:label="nba-t_NVCOS_700_23-27_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>700</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>23-27</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_700_28_ref" xlink:label="nba-t_NVCOS_700_28_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>700</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>28</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_700_37-42_ref" xlink:label="nba-t_NVCOS_700_37-42_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>700</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>37-42</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_700_43-45A_ref" xlink:label="nba-t_NVCOS_700_43-45A_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>700</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>43-45A</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_700_34_ref" xlink:label="nba-t_NVCOS_700_34_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>700</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>34</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_701_11_ref" xlink:label="nba-t_NVCOS_701_11_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>701</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>11</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_810_16_ref" xlink:label="nba-t_NVCOS_810_16_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>810</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>16</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_705_20_ref" xlink:label="nba-t_NVCOS_705_20_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>705</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>20</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_706_8_ref" xlink:label="nba-t_NVCOS_706_8_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>706</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>8</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_706_9_ref" xlink:label="nba-t_NVCOS_706_9_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>706</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>9</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_706_10_ref" xlink:label="nba-t_NVCOS_706_10_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>706</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>10</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_720_22_ref" xlink:label="nba-t_NVCOS_720_22_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>720</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>22</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
    <link:reference id="nba-t_NVCOS_2400_86h_ref" xlink:label="nba-t_NVCOS_2400_86h_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>2400</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>86h</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
	 <link:reference id="nba-t_NVCOS_700_29_ref" xlink:label="nba-t_NVCOS_700_29_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>700</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>29</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
	 <link:reference id="nba-t_NVCOS_2400_86_ref" xlink:label="nba-t_NVCOS_2400_86_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>2400</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>86</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>	  
    </link:reference>
    <link:reference id="nba-t_NVCOS_700_29B_ref" xlink:label="nba-t_NVCOS_700_29B_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>700</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>29B</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
	<link:reference id="nba-t_NVCOS_700_29C_ref" xlink:label="nba-t_NVCOS_700_29C_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>700</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>29C</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>
    </link:reference>
	<link:reference id="nba-t_NVCOS_2400_86i_ref" xlink:label="nba-t_NVCOS_2400_86i_ref" xlink:role="http://www.xbrl.org/2003/role/reference" xlink:type="resource">
      <ref:Chapter>2400</ref:Chapter>
      <ref:Name>NV COS</ref:Name>
      <ref:Paragraph>86i</ref:Paragraph>
      <ref:Publisher>NBA</ref:Publisher>	  
    </link:reference>
	<link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_BasisForModificationSpecification_loc" xlink:to="nba-t_NVCOS_705_20_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_BasisProfessionalAccountantsOpinionSpecification_loc" xlink:to="nba-t_NVCOS_700_28_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_EmphasisOfKeyAuditMatterSpecification_loc" xlink:to="nba-t_NVCOS_701_11_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_EmphasisOfMatterSpecification_loc" xlink:to="nba-t_NVCOS_706_8_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_EmphasisOfMatterSpecification_loc" xlink:to="nba-t_NVCOS_706_9_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_ManagementsResponsibilitySpecification_loc" xlink:to="nba-t_NVCOS_700_34_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_OtherInformationSpecification_loc" xlink:to="nba-t_NVCOS_720_22_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_OtherMatterSpecification_loc" xlink:to="nba-t_NVCOS_706_10_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_OtherReportingResponsibilitiesSpecification_loc" xlink:to="nba-t_NVCOS_700_43-45A_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_ProfessionalAccountantsConclusionSpecification_loc" xlink:to="nba-t_NVCOS_2400_86h_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_ProfessionalAccountantsOpinionSpecification_loc" xlink:to="nba-t_NVCOS_700_23-27_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_ProfessionalAccountantsResponsibilitySpecification_loc" xlink:to="nba-t_NVCOS_700_37-42_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_ProfessionalAccountantsSignatureSpecification_loc" xlink:to="nba-t_NVCOS_810_16_ref" xlink:type="arc"/>
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_AuditApproachFraudRisksSpecification_loc" xlink:to="nba-t_NVCOS_700_29C_ref" xlink:type="arc"/>
	<link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_AuditApproachGoingConcernSpecification_loc" xlink:to="nba-t_NVCOS_700_29B_ref" xlink:type="arc"/>	
    <link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_BasisForModificationConclusionSpecification_loc" xlink:to="nba-t_NVCOS_2400_86i_ref" xlink:type="arc"/>
	<link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_EmphasisOfKeyReviewMatterSpecification_loc" xlink:to="nba-t_NVCOS_2400_86_ref" xlink:type="arc"/>	
	<link:referenceArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference" xlink:from="nba-t_BasisForConclusionSpecification_loc" xlink:to="nba-t_NVCOS_2400_86_ref" xlink:type="arc"/>	
  </link:referenceLink>
</link:linkbase>
