Notes to the company profit and loss account
13. Staff costs
| In millions of euros | 2017 | 2016 |
|---|---|---|
| Salaries | 138.6 | 133.1 |
| Social security expenses | 14.1 | 13.7 |
| Pension costs | 24.8 | 24.1 |
| Total staff costs | 177.5 | 170.9 |
The specification of the remuneration for members of the Executive Board and Supervisory Board has been included in the notes to the consolidated financial statements.
14. Other operating expenses
| In millions of euros | 2017 | 2016 |
|---|---|---|
| Costs of subcontracted work and other external costs | 188.9 | 194.5 |
| Cost of network management | 105.4 | 151.2 |
| Other operating expenses | 34.4 | 28.0 |
| Total other operating expenses | 328.7 | 373.7 |
15. External auditor’s fees
For more information about the external auditor’s fees, see note 34 to the consolidated financial statements.
16. Finance income and expenses
| In millions of euros | 2017 | 2016 | ||
|---|---|---|---|---|
| Interest income | 116.0 | 163.9 | ||
| Finance income | 116.0 | 163.9 | ||
| Interest expenses | ‑82.8 | ‑122.9 | ||
| Other finance expenses | ‑2.3 | ‑3.2 | ||
| Total finance expenses | ‑85.1 | ‑126.1 | ||
| Net finance costs | 30,9 | 37.8 |
17. Share in result of associates
The share in the result of associate ICE Endex Holding stated at net asset value in the first half of 2017 is € 1.3 million (2016: € 2.9 million). This participation was subsequently sold to ICE Endex. For more information, see note 6 to the consolidated financial statements.
18. Taxes
The taxes on the result in the profit and loss account comprise the following components:
| In millions of euros | 2017 | 2016 |
|---|---|---|
| Corporate income tax payable for the financial year | 43.0 | 117.5 |
| Corporate income tax receivable for previous financial years | -8,3 | ‑9.4 |
| Corporate income tax payable for the fiscal unity | 34,7 | 108.1 |
| Movement in deferred taxes | 28,5 | ‑107.4 |
| Tax charge on fiscal unity | 63,2 | 0.7 |
| Recognised by Gasunie Transport Services B.V. | -52,9 | 3.9 |
| Recognised by Gasunie Grid Services B.V. | - | 7.1 |
| Total tax charge | 10,3 | 11.7 |
N.V. Nederlandse Gasunie and its wholly owned Dutch group companies form a fiscal unity. No corporate income tax is assigned to these group companies, with the exception of Gasunie Transport Services B.V. and Gasunie Grid Services B.V. The tax expense included in the company profit and loss account relates to all the companies in the fiscal unity, with the exception of Gasunie Transport Services B.V. and Gasunie Grid Services B.V.
Of the total tax charge of € 10.3 million (2016: € 11.7 million), € 10.4 million (2016: € 18.7 million) relates to results from associates within N.V. Nederlandse Gasunie’s fiscal unity, and a tax profit of € 0.1 million (2016: tax profit of € 7 million) relates to the company’s own results. The tax charge of € 10.3 million is excluding the tax charge of € 52.9 million recognised by Gasunie Transport Services B.V. and Gasunie Grid Services B.V. (2016: tax profit of € 11 million).
N.V. Nederlandse Gasunie is part of a fiscal unity in the Netherlands for the purposes of corporate income tax and VAT. Consequently, the company is jointly and severally liable for the corporate income and VAT liabilities of the fiscal unit as a whole.
19. Other items in the company profit and loss account
For information on other items in the company profit and loss account, see the notes to the relevant consolidated items in the consolidated financial statements.
The average number of employees in full-time equivalents in 2017 totalled 1,532.8 (2016: 1,538.3), which includes 3.1 FTEs abroad (2016: 6.8).
20. Events after the balance sheet date
There are no events after the balance sheet date with significant financial consequences.
