27 Events after the reporting periodAfter the reporting date the following occurrence arose:
A clawback regulation was adopted and came into effect from the financial year 2015/2016. Of the profit to be distributed to members that are subject to the clawback regulation, an average of one-sixth of these members total profit share will be withheld unless such members have opted to allot alternative financial means to the clawback fund, all in accordance with the terms of the clawback regulation. Since this will be effected in the financial year 2016/2017, this will be reflected for the first time in the financial statements of 2016/2017 and the financial impact cannot be given at this moment.
On 1 September 2016 Parthenon-EY B.V. acquired certain assets and liabilities from the partnership OC&C Strategy Consultants Benelux.
At the moment, the initial business combination accounting is not yet completed, therefore no further information can be given.