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Section 6 Other disclosures

Home Annual report 2019 Financial statements Financial statements

28. Deferred credits

The lump-sum payment for wage increases resulting from making the Railway Pensions Fund independent in 1994 is expected to be released up to 2035, and to be credited to the income statement.

29. Employee benefits

The non-current employee benefits comprise:

30. Provisions

The purpose of the provision for reorganisation costs is to cover the costs arising from reorganisation measures.

31. Leases

The Group has lease contracts for rolling stock, real estate and other operating assets that are used in its operations. The Group's obligations under the leases are safeguarded by the lessor's right to the ownership of the leased assets.

32. Off-balance sheet arrangements

A number of investigations are under way against NS and/or group companies and various claims have been submitted which are being contested by the company. Where deemed necessary, provisions have been made for this.

33. Related parties

Transactions with related parties are conducted on an arm’s-length basis.

34. Events after the balance sheet date

No matters have come to light after the balance sheet date that provide further information about the actual situation as at the balance sheet date, nor were there events that are significant for the opinion to be formed by users of the financial