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Note 32 Related parties

As holder of 45% of the shares in Alliander, the Province of Gelderland has significant influence over the company, qualifying the province as a related party. At year-end 2015, the remaining shares were held by 55 shareholders, none of which is a related party.

The Alliander group has interests in various associates and joint ventures over which it has significant influence but not control or has joint control of operations and financial policy. Transactions with these parties, some of which are significant, are executed on market terms and at market prices which are not more favourable than those which would be negotiated with independent third parties. These associates and joint ventures are consequently designated as related parties.

The following transactions were entered into with related parties for the purchase and sale of goods and services:

Related party transactions

The transactions involving the Province of Gelderland have ceased to be included in these disclosures, owing to the exemption now applicable in the case of related parties that are public authorities. With the exception of the establishment of Duurzame Energie Netwerken Gelderland B.V. (DENG B.V.), there were no material transactions involving the Province of Gelderland. DENG B.V. carried on hardly any activities at all in 2015.

There were no material transactions with individuals who qualify as related parties. For disclosures relating to the remuneration of the members of the Management Board, who do qualify as related parties, reference is made to note [24].

Outstanding accounts with related parties connected with purchase and sale transactions involving related parties are immaterial. As at year-end 2015, Alliander had assets of €19 million (2014: €18 million) in respect of loans granted to related parties and liabilities of €16 million in respect of agreed borrowings on current accounts with related parties (2014: €27 million).

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