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Incidental items

Alliander's results can be affected by incidental items and fair value movements. Alliander defines incidental items as items which in the management's opinion do not derive directly from the ordinary activities and/or whose nature and size are so significant that they must be considered separately to permit proper analysis of the underlying results. To qualify as incidental items, a lower limit of €10 million is in principle applied.

Net incidental items and fair value movements in 2015 combined to give a gain of €24 million after tax (2014: €83 million gain). The following table contains an overview of the reported figures and the figures excluding incidental items and fair value movements.

Reported figures and figures excluding incidental items and fair value movements

Other income

(2015: nil, 2014: €40 million gain)

The exceptional item included in other income in 2014 concerned the book profit on the sale of the 25.4% interest in KEMA to DNV. There were no exceptional items in 2015.

Total purchase costs, costs of subcontracted work and operating expenses

(2015: €37 million gain, 2014: €72 million gain)

The incidental gain of €37 million recognised as purchase costs, costs of subcontracted work and operating is accounted for by income of €66 million (2014: €80 million) relating to the termination as per contract of the CDS, a financial instrument relating to two cross-border lease contracts. The item also includes an expense of €17 million (2014: nil) in respect of project costs and integration costs concerned with the exchange of the energy networks of Enexis in Friesland and the Noordoostpolder with those of Alliander in the Eindhoven region and Zuidoost-Brabant (Endinet), which came into effect on 1 January 2016. The remainder of the purchase costs, costs of subcontracted work and operating expenses is accounted for by €12 million (2014: €8 million) in respect of organisational changes.

Finance income and expense

(2015: €6 million loss, 2014: €19 million loss)

The incidental financing loss of €6 million includes a loss of €4 million currency translation differences, relating to the CDS (an instrument denominated in US dollars). The incidental loss in 2014 is also mainly connected with the items relating to the cross-border leases, including the revaluation recognised in respect of an investment relating to a particular cross-border lease and the movement in a related provision (totalling €17 million).

The remaining €2 million (2014: €2 million) of the loss relates to exchange differences between the euro and the US dollar on the other assets recognised in the balance sheet relating to cross-border leases. The tax effect on the incidental items and fair value gains and losses has been included in the tax item.

Tax

(2015: €7 million loss, 2014: €10 million loss)

These amounts relate to the tax effect on the incidental items in other income, in total purchase costs, costs of subcontracted work and operating expenses and in finance income and expense.

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