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1 Corporate information

EYNL’s consolidated financial statements for the year ended 30 June 2016 were approved by the Supervisory Board and EY Europe on
28 September 2016 and signed on behalf of the members by the designated members on 28 September 2016.

EYNL is a limited liability partnership incorporated and domiciled in the United Kingdom. The partnership was incorporated on 14 March 2008.

EYNL is registered in England and Wales with registered number OC335595 and has its registered office at 6 More London Place, London SE1 2DA, United Kingdom. Its principal place of business is at Boompjes 258, 3011 XZ Rotterdam, The Netherlands and it is registered with the Chamber of Commerce with number 24432942.

There are contractual arrangements under which the entire result of EYA and EYB is distributed to EYNL.

All members (partners) participate in EYNL and, depending on their professional grouping, in EYA or EYB.

A financial year consists of 52 or 53 weeks and therefore the year-end date differs from year to year. The financial year 2015/2016 started on
4 July 2015 (2014/2015: 28 June 2014) and ended on 1 July 2016 (2014/2015: 3 July 2015). Accordingly, references to 30 June 2016 must be read as references to 1 July 2016 and those to 30 June 2015 must be read as references to 3 July 2015.

EYNL provides assistance and coordinating leadership to EYA and EYB in order to optimize their shared course of business and practices and promote their joint strategy. EYNL carries out its operations in the Netherlands but does not provide services to clients. The principal activities of EYNL’s subsidiaries EYA and EYB are the provision of assurance, tax, advisory and transaction advisory services in the Netherlands. Information on the group structure and related party relationships is provided in Note 25.

EYNL is a member firm of EY Global, a worldwide organization of separate legal entities providing assurance, tax, advisory and transaction advisory services which holds a leading position in its market.

Within the EY worldwide organization, operations are organized in four geographic Areas: Americas, Asia-Pacific, EMEIA (Europe, Middle East, India and Africa) and Japan. EY’s activities in the Netherlands are a geographical part of the EMEIA organization, consisting of 99 countries divided into 11 geographic Regions and the EMEIA Financial Services Organization Region, which facilitates all services provided to the financial sector.

Together with Belgium, the Netherlands forms the “BeNe” Region. This does not include the Financial Services sector in both countries, which sector is part of the EMEIA Financial Services Organization Region.

EY Europe obtained voting control in EYNL on 31 March 2009 although the arrangements do not meet the definition of control under IFRS 10 as described in Note 25. EY Europe is a member of EY Global and EY EMEIA. EY Europe is also a member of EYNL.


In accordance with the contractual terms members provide certain funds to EYNL (members’ capital). Both the interest allowance and the repayment of funds are subject to decisions of the Board of Directors and therefore the funds provided by members are classified as equity instruments.

In the situation that the Board of Directors might decide to defer interest payments and/or repayments of funds provided, the contractual terms prohibit the distribution of profits.

The members are the sole rightful claimants to the result as determined from the consolidated financial statements. The result is subject to tax in the members’ professional practice companies to the extent that the results of the entities in which participating interests are held have not already been subject to tax according to those entities’ legal forms.