<?xml version="1.0" encoding="UTF-8" standalone="yes" ?>
<!--
  This file is part of the RGS taxonomy
  Intellectual Property State of the Netherlands
  Version 20251210.a
  Released by the Dutch SBR Programme
  Release date Mon July 21 22:07:48 2025
-->
<link:linkbase
	xmlns:link="http://www.xbrl.org/2003/linkbase"
	xmlns:xlink="http://www.w3.org/1999/xlink"
	xmlns:ref="http://www.xbrl.org/2006/ref"
	xmlns:rgs="http://www.nltaxonomie.nl/rgs/2022/xbrl/rgs-syntax-extension"
	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
		http://www.nltaxonomie.nl/rgs/2022/xbrl/rgs-syntax-extension ../../../../2022/xbrl/rgs-syntax-extension.xsd
	">
	<link:referenceLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-1_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-1_ref">
			<rgs:Filters>basis extended zzp woco</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-2_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-2_ref">
			<rgs:Filters>basis extended bv</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-3_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-3_ref">
			<rgs:Filters>basis extended bb bv</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-4_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-4_ref">
			<rgs:Filters>basis extended</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-5_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-5_ref">
			<rgs:Filters>basis extended bb</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-6_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-6_ref">
			<rgs:Filters>basis extended woco bb</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-7_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-7_ref">
			<rgs:Filters>basis extended woco</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-8_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-8_ref">
			<rgs:Filters>woco</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-9_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-9_ref">
			<rgs:Filters>woco bb</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-10_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-10_ref">
			<rgs:Filters>bb</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-11_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-11_ref">
			<rgs:Filters>extended woco</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-12_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-12_ref">
			<rgs:Filters>extended woco bb</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-13_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-13_ref">
			<rgs:Filters>extended</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-14_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-14_ref">
			<rgs:Filters>extended bb</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-15_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-15_ref">
			<rgs:Filters>extended woco bank</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-16_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-16_ref">
			<rgs:Filters>extended woco bb bank</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-17_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-17_ref">
			<rgs:Filters>extended bank</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-18_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-18_ref">
			<rgs:Filters>extended bb bank</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-19_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-19_ref">
			<rgs:Filters>extended agro</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-20_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-20_ref">
			<rgs:Filters>extended bb agro</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-21_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-21_ref">
			<rgs:Filters>extended bb bv</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-22_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-22_ref">
			<rgs:Filters>extended bv</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-23_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-23_ref">
			<rgs:Filters>basis extended woco bv</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-24_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-24_ref">
			<rgs:Filters>basis extended zzp woco afrek</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-25_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-25_ref">
			<rgs:Filters>basis extended zzp afrek</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-26_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-26_ref">
			<rgs:Filters>basis extended zzp</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-27_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-27_ref">
			<rgs:Filters>extended afrek</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-28_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-28_ref">
			<rgs:Filters>basis extended afrek</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-29_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-29_ref">
			<rgs:Filters>woco afrek</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-30_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-30_ref">
			<rgs:Filters>ozw</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-31_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-31_ref">
			<rgs:Filters>basis extended woco afrek</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-32_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-32_ref">
			<rgs:Filters>extended ozw</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-33_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-33_ref">
			<rgs:Filters>extended bb ozw</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-34_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-34_ref">
			<rgs:Filters>basis extended woco bb bv</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-35_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-35_ref">
			<rgs:Filters>basis extended zzp bb</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-36_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-36_ref">
			<rgs:Filters>basis extended ozw</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-37_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-37_ref">
			<rgs:Filters>afrek</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-38_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-38_ref">
			<rgs:Filters>woco bank</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-39_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-39_ref">
			<rgs:Filters>bank</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-40_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-40_ref">
			<rgs:Filters>basis extended woco wkr</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-41_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-41_ref">
			<rgs:Filters>extended woco wkr</rgs:Filters>
		</link:reference>
		<link:reference xlink:type="resource" xlink:label="rgs-i_filters-42_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_filters-42_ref">
			<rgs:Filters>extended zzp</rgs:Filters>
		</link:reference>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIva_loc" xlink:href="rgs-codes.xsd#rgs-i_BIva"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIva_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIva_ref">
			<ref:Number>1</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIva_loc" xlink:to="rgs-i_BIva_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIva_loc" xlink:to="rgs-i_filters-1_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKou_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKou"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKou_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKou_ref">
			<ref:Number>101000</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKou_loc" xlink:to="rgs-i_BIvaKou_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKou_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouVvp_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouVvp"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouVvp_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouVvp_ref">
			<ref:Number>101010</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvp_loc" xlink:to="rgs-i_BIvaKouVvp_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvp_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouVvpBeg_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouVvpBeg"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouVvpBeg_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouVvpBeg_ref">
			<ref:Number>0101010.01</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpBeg_loc" xlink:to="rgs-i_BIvaKouVvpBeg_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpBeg_loc" xlink:to="rgs-i_filters-3_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouVvpInv_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouVvpInv"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouVvpInv_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouVvpInv_ref">
			<ref:Number>0101010.02</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpInv_loc" xlink:to="rgs-i_BIvaKouVvpInv_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpInv_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouVvpAdo_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouVvpAdo"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouVvpAdo_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouVvpAdo_ref">
			<ref:Number>0101010.03</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpAdo_loc" xlink:to="rgs-i_BIvaKouVvpAdo_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpAdo_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouVvpDes_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouVvpDes"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouVvpDes_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouVvpDes_ref">
			<ref:Number>0101010.04</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpDes_loc" xlink:to="rgs-i_BIvaKouVvpDes_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpDes_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouVvpDda_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouVvpDda"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouVvpDda_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouVvpDda_ref">
			<ref:Number>0101010.05</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpDda_loc" xlink:to="rgs-i_BIvaKouVvpDda_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpDda_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouVvpOmv_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouVvpOmv"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouVvpOmv_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouVvpOmv_ref">
			<ref:Number>0101010.06</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpOmv_loc" xlink:to="rgs-i_BIvaKouVvpOmv_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpOmv_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouVvpOvm_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouVvpOvm"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouVvpOvm_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouVvpOvm_ref">
			<ref:Number>0101010.07</ref:Number>
		</link:reference>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpOvm_loc" xlink:to="rgs-i_BIvaKouVvpOvm_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouVvpOvm_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouAkp_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouAkp"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouAkp_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouAkp_ref">
			<ref:Number>101015</ref:Number>
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		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouAkp_loc" xlink:to="rgs-i_BIvaKouAkp_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:referenceArc xlink:type="arc" xlink:from="rgs-i_BIvaKouAkp_loc" xlink:to="rgs-i_filters-2_ref" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-reference"/>
		<link:loc xlink:type="locator" xlink:label="rgs-i_BIvaKouAkpBeg_loc" xlink:href="rgs-codes.xsd#rgs-i_BIvaKouAkpBeg"/>
		<link:reference xlink:type="resource" xlink:label="rgs-i_BIvaKouAkpBeg_ref" xlink:role="http://www.xbrl.org/2003/role/reference" id="rgs-i_BIvaKouAkpBeg_ref">
			<ref:Number>0101015.01</ref:Number>
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