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.