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Combined statement of financial position (unaudited) of Ernst & Young Nederland LLP and Holland Van Gijzen Advocaten en Notarissen LLP15

(as at 30 June 2016)

        30 June 2016   30 June 2015
Assets       €000   €000
Non-current assets            
Property, plant and equipment       19,611   21,559
Intangible assets       16,165   10,489
Other non-current financial assets       6,015   6,015
             
        41,791   38,063
Current assets            
Trade and other receivables       251,898   227,304
Prepayments       102,089   82,558
Other current financial assets       24   20
Cash and cash equivalents       38,855   67,108
             
        392,866   376,990
             
Total assets       434,657   415,053
             
Equity and liabilities            
Current liabilities            
Trade and other payables16       213,103   199,776
Interest-bearing loans and borrowings       14,120   27,199
Provisions       5,000   5,543
Employee benefits       24,235   23,773
Income tax payable       713   226
             
        257,171   256,517
Non-current liabilities            
Interest-bearing loans and borrowings       49,735   39,696
Other non-current financial liabilities16       10,627   4,688
Provisions       9,719   17,706
Employee benefits       17,004   16,382
             
        87,085   78,472
             
Total liabilities       344,256   334,989
             
Equity            
Members’ capital16       87,133   81,760
Reserves       3,256   -1,708
Non-controlling interest       12   12
             
Total equity       90,401   80,064
             
Total equity and liabilities       434,657   415,053


15) Basis of preparation of the combined statement of financial position: Aggregation of the consolidated statements of financial position of Ernst & Young Nederland LLP and Holland Van Gijzen Advocaten en Notarissen LLP without elimination of any transactions between the two groups and taken into account the proper classification of the items.

16) Reclassification in 2014/2015 for comparative purposes.