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Note 1 Business combinations

General

2015

In December 2014, Alliander Netz Heinsberg GmbH reached agreement with EWV Energie- und Wasserversorgung GmbH on the purchase of the gas distribution network in the municipality of Waldfeucht with effect from 1 January 2015. The relevant concession was won at the beginning of 2014. The purchase price of the gas network amounted to €3 million and was paid at the start of January 2015. The concession runs for 20 years (up to 8 February 2035).

2014

In December 2013, Alliander Netz Heinsberg GmbH reached agreement with EWV Energie- und Wasserversorgung GmbH on the purchase of the gas distribution network in the municipality of Heinsberg with effect from 1 January 2014. The relevant concession was acquired at the end of 2012. The purchase price for the network, which was paid at the beginning of January 2014, was €10 million. The concession runs for 20 years (up to 31 December 2032).

The allocation of the purchase price is disclosed below:

Note

The total purchase price on 1 January 2015 and 1 January 2014 was €3 million and €10 million, respectively. These were cash transactions in both cases. The acquisitions are included in the Other segment.

The net assets acquired (€3 million in 2015 and €9 million in 2014) relate to distribution networks, connections and meters in the case of both transactions.

Goodwill

The goodwill of €1 million in connection with the gas network in Heinsberg relates to the expected synergistic gains.

Other

The total costs associated with the acquisition of the gas networks in Waldfeucht (2015) and Heinsberg (2014) amounted to €0.3 million. These costs were expensed in the years 2012–2014. The networks generate annual revenue of approximately €2 million. The net profit over that period amounted to €0.5 million annually.

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