The SBI-code (Standaard Bedrijfsindeling 2008) is a code that indicates the economic activities of the entity. The purpose of this concept is to express the method of the cash flow statement for this report. The options are "direct" or "indirect". The purpose of this concept is to express the model of the income statement for this report. The options are "nature of expense" or "function of expense". This concept can be used to give a title to the document. For example: "Financial report company X 20XX" This concept provides reporters with the possibility in rare circumstances to re-submit a new, corrected document due to unsurmountable inaccuracies in the facts of the report Voluntary disclosure that can serve as a reconciliation between the financial statements and the income tax declarations.