Notes to the company balance sheet and income statement The amounts included in the explanatory notes are in millions of euros, unless stated otherwise.Financial non-current assetsParticipating interests in group companies(in millions of euros)20162015Balance as at 1 January3,3093,216Share in result212118Dividend distributed for the previous reporting year-41-48Other changes3123Balance as at 31 December3,5113,309EquityRevaluation reserveThe revaluation reserve includes a sum of €6 million that arose as the consequence of a revaluation to fair value of an extension to an existing interest in 2012.Other reserves(in millions euros)Translation reserveHedging reserveFair value reserveActuarial reserveRevaluation reserve for associatesGeneral reserveTotal other reservesLegal reserve development costsBalance as at 1 January 20155-39- 4161,9461,93292 Movements revaluation reserves3-4- 1311 23 Dividend paid -48-48 Result previous year 180180 Other movements -29-2929 3-4- 131110312629 Balance as at 31 December 20158-43- 17272,0492,058121 Movements revaluation reserves-1936- 123 32 Dividend paid -41-41 Result previous year 118118 Other movements -47-4746 -1936- 123306246 Balance as at 31 December 2015-11-7- 29302,0792,120167The legal reserves has been created for development costs. Because of the nature of the activities of NS Insurance, a sum of €41 million (2015 : €41 million) is not freely disposable.Off balance sheet commitmentsNo claims have been brought against NV Nederlandse Spoorwegen and the consolidated participating interests, other than as indicated in note 29, that have not been recognised appropriately in the balance sheet.For the purpose of income tax, all the Dutch subsidiaries belonging to the Group (with the exception of Qbuzz) are part of the NV Nederlandse Spoorwegen tax group, with the exception of the foreign corporate units. Consequently NV Nederlandse Spoorwegen is jointly and severally liable for the tax liabilities of the subsidiaries included in the tax group.Key participating interestsNV Nederlandse Spoorwegen is the holding company of NS Groep NV. NS Groep NV is the sole subsidiary of NV Nederlandse Spoorwegen. Please refer to note 32 for an overview of the associates.Utrecht, 24 February 2017Supervisory BoardBoard of DirectorsMr. G. van de AastMr. R.H.L.M. van BoxtelChairmanCEO Ms. M. van Liers Lels Mr. H.L.L. Groenewegen CFO Mr. J.J.M. KremersMs. S. Zijderveld CGRC Mr. P. RosenmöllerMs. W.E.F. Rintel COO Ms. J. Stuijt