The lump-sum payment for wage increases resulting from making the Railway and Public Transport Pension Fund independent in 1994 is expected to be released up to 2035 and to be credited to the income statement.

The non-current employee benefits comprise:

The purpose of the provision for reorganisation costs is to cover the costs arising from reorganisation measures.

The Group has lease contracts for rolling stock, real estate and other operating assets that are used in its operations. The Group’s obligations under the leases are safeguarded by the lessor's right to the ownership of the leased assets.

On 1 February 2022 and 1 March 2022 respectively, all shares in PTS and WestfalenBahn were reacquired by the new German holding company (ATH Rail Transport Beteiligungsgesellschaft Deutschland GmbH) within the Group after the insolvency proceedings

A number of investigations are under way against NS and/or group companies, and various claims have been submitted that are being contested by NS. Where deemed necessary, provisions have been made for this.

Transactions with related parties are conducted on an arm’s-length basis.

No matters have come to light after the balance sheet date that provide further information about the actual situation as at the balance sheet date, nor were there events that are significant for the opinion to be formed by users of this financial