<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<!--
  This file is part of the Dutch Taxonomy (Nederlandse Taxonomie; NT)
  Intellectual Property of the State of the Netherlands
  Architecture: NT13
  Version: 20181212.a
  Release date: Wed Oct 17 09:00:00 2018
-->
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  <link:roleRef roleURI="urn:cbs:linkrole:ps-is-cost-of-sales" xlink:href="../dictionary/cbs-linkroles.xsd#cbs-lr_PsIsCostOfSales" xlink:type="simple"/>
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  <gen:link xlink:role="urn:cbs:linkrole:ps-is-cost-of-sales" xlink:type="extended">
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit1_loc" xlink:to="PsIsCostOfSales_PrtSumOfChildrenParentDebit1_label_NL" xlink:type="arc"/>
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit2_loc" xlink:to="PsIsCostOfSales_PrtSumOfChildrenParentDebit2_label_NL" xlink:type="arc"/>
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit3_loc" xlink:to="PsIsCostOfSales_PrtSumOfChildrenParentDebit3_label_NL" xlink:type="arc"/>
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit4_loc" xlink:to="PsIsCostOfSales_PrtSumOfChildrenParentDebit4_label_NL" xlink:type="arc"/>
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit5_loc" xlink:to="PsIsCostOfSales_PrtSumOfChildrenParentDebit5_label_NL" xlink:type="arc"/>
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit6_loc" xlink:to="PsIsCostOfSales_PrtSumOfChildrenParentDebit6_label_NL" xlink:type="arc"/>
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit7_loc" xlink:to="PsIsCostOfSales_PrtSumOfChildrenParentDebit7_label_NL" xlink:type="arc"/>
    <gen:arc order="1" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit8_loc" xlink:to="PsIsCostOfSales_PrtSumOfChildrenParentDebit8_label_NL" xlink:type="arc"/>
    <label:label id="PsIsCostOfSales_PrtSumOfChildrenParentDebit2_label_NL" xlink:label="PsIsCostOfSales_PrtSumOfChildrenParentDebit2_label_NL" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource" xml:lang="nl">`CostOfSalesRawAncillaryMaterialsPurchasedAbroad` BEHOORT gelijk te zijn aan de sommatie van de onderliggende waarden.</label:label>
    <label:label id="PsIsCostOfSales_PrtSumOfChildrenParentDebit3_label_NL" xlink:label="PsIsCostOfSales_PrtSumOfChildrenParentDebit3_label_NL" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource" xml:lang="nl">`CostOfSalesRawAncillaryMaterialsPurchasedHome` BEHOORT gelijk te zijn aan de sommatie van de onderliggende waarden.</label:label>
    <label:label id="PsIsCostOfSales_PrtSumOfChildrenParentDebit8_label_NL" xlink:label="PsIsCostOfSales_PrtSumOfChildrenParentDebit8_label_NL" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource" xml:lang="nl">`CostOfSalesRawAncillaryMaterials` BEHOORT gelijk te zijn aan de sommatie van de onderliggende waarden.</label:label>
    <label:label id="PsIsCostOfSales_PrtSumOfChildrenParentDebit6_label_NL" xlink:label="PsIsCostOfSales_PrtSumOfChildrenParentDebit6_label_NL" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource" xml:lang="nl">`CostOfSalesTradeGoods` BEHOORT gelijk te zijn aan de sommatie van de onderliggende waarden.</label:label>
    <label:label id="PsIsCostOfSales_PrtSumOfChildrenParentDebit1_label_NL" xlink:label="PsIsCostOfSales_PrtSumOfChildrenParentDebit1_label_NL" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource" xml:lang="nl">`CostOfSales` BEHOORT gelijk te zijn aan de sommatie van de onderliggende waarden.</label:label>
    <label:label id="PsIsCostOfSales_PrtSumOfChildrenParentDebit5_label_NL" xlink:label="PsIsCostOfSales_PrtSumOfChildrenParentDebit5_label_NL" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource" xml:lang="nl">`CostsOutsourcedWorkOtherExternalExpensesIndustrialWageServices` BEHOORT gelijk te zijn aan de sommatie van de onderliggende waarden.</label:label>
    <label:label id="PsIsCostOfSales_PrtSumOfChildrenParentDebit4_label_NL" xlink:label="PsIsCostOfSales_PrtSumOfChildrenParentDebit4_label_NL" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource" xml:lang="nl">`CostsOutsourcedWorkOtherExternalExpenses` BEHOORT gelijk te zijn aan de sommatie van de onderliggende waarden.</label:label>
    <label:label id="PsIsCostOfSales_PrtSumOfChildrenParentDebit7_label_NL" xlink:label="PsIsCostOfSales_PrtSumOfChildrenParentDebit7_label_NL" xlink:role="http://www.xbrl.org/2008/role/label" xlink:type="resource" xml:lang="nl">`IndirectTaxesExcludingVAT` BEHOORT gelijk te zijn aan de sommatie van de onderliggende waarden.</label:label>
    <link:loc xlink:href="cbs-ps-is-cost-of-sales-for.xml#valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit1" xlink:label="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit1_loc" xlink:type="locator"/>
    <link:loc xlink:href="cbs-ps-is-cost-of-sales-for.xml#valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit2" xlink:label="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit2_loc" xlink:type="locator"/>
    <link:loc xlink:href="cbs-ps-is-cost-of-sales-for.xml#valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit3" xlink:label="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit3_loc" xlink:type="locator"/>
    <link:loc xlink:href="cbs-ps-is-cost-of-sales-for.xml#valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit4" xlink:label="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit4_loc" xlink:type="locator"/>
    <link:loc xlink:href="cbs-ps-is-cost-of-sales-for.xml#valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit5" xlink:label="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit5_loc" xlink:type="locator"/>
    <link:loc xlink:href="cbs-ps-is-cost-of-sales-for.xml#valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit6" xlink:label="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit6_loc" xlink:type="locator"/>
    <link:loc xlink:href="cbs-ps-is-cost-of-sales-for.xml#valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit7" xlink:label="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit7_loc" xlink:type="locator"/>
    <link:loc xlink:href="cbs-ps-is-cost-of-sales-for.xml#valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit8" xlink:label="valueAssertion_PsIsCostOfSales_PrtSumOfChildrenParentDebit8_loc" xlink:type="locator"/>
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