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Non-current assets held for sale: Endinet

On 24 March 2015, Alliander and Enexis signed heads of agreement on a transaction under which Enexis Holding would sell to Alliander those parts of its networks in Friesland and Noordoostpolder (Activabedrijf Enexis Friesland B.V.) and Alliander would in turn sell Endinet Groep to Enexis. The Sale and Purchase Agreement (SPA) was signed on 27 July 2015 and the transaction took effect on 1 January 2016. Coincidentally with the signing of the heads of agreement, in compliance with IFRS 5, Endinet was classified in Alliander's consolidated balance sheet as being held for sale with effect from 24 March 2015, with the corresponding classification of discontinued operations being applied in the consolidated income statement. The held-for-sale classification means that, with effect from 24 March 2015, all of Endinet's assets and liabilities carried in Alliander's consolidated balance sheet were reclassified to the balance sheet items 'assets held for sale' and 'liabilities connected with the assets held for sale'. Depreciation charges relating to Endinet's assets also ceased with effect from 24 March 2015. Furthermore, all intercompany accounts between Alliander and Endinet were eliminated prior to recognition as 'held for sale' and 'discontinued operations'.

The discontinued-operations classification means that Endinet Groep's consolidated net profit is recognised and reported in Alliander's income statement. For comparison purposes, the same treatment has been applied to the figures for Alliander relating to 2014.

The implication of this accounting treatment is that the Endinet figures are no longer included in the separate items of Alliander's income statement. Again, for the purposes of prior-year comparison, the relevant Endinet items relating to 2014 and 2015 are disclosed separately in the following graphs. For the years 2011–2013, Endinet is not shown separately.

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