In line with its strategy, which dictates that international activities should be in the interest of passengers in the Netherlands, NS has been preparing its departure from the British market with the consent of the shareholder.

In the following table, revenues are broken down into a combination of transport type and geographic area.

The average staffing level was as follows, with personnel expenses in the UK being included in the result from discontinued operations:

For information on impairments of non-current assets and reversal of these impairments, please refer to note 15.

Own capitalised production 2023 of €72 million (2022: €68 million) mainly relates to the overhaul of trains.

The costs of subcontracted work are the costs relating to the execution of assignments by third parties that are not covered by the other items in this category.

The implementation agreement with the Ministry of Infrastructure and Water Management includes a number of adjustment mechanisms for determining the franchise price.

Other operating expenses include insurances, costs of accommodation and inventory, auditor’s fees, publicity costs, maintenance costs of operating assets and additions to provisions.

Corporation tax is calculated based on the applicable tax rates in the Netherlands and Germany, taking into account the tax rules that give rise to permanent differences between the determination of the profit for commercial purposes and the

The changes in deferred tax assets and liabilities are as follows: