The own capitalised production in 2020 of €137 million (2019: €147 million) refers mainly to the refurbishment of trains.
The costs of subcontracted work are the costs relating to the execution of assignments by third parties that are not covered by the other items in this category.
The infrastructure levies and franchise fees for the railways in the United Kingdom include an amount of €25 million (2019: €18 million) relating to the mechanism of Central London Employment (CLE).
‘Other operating expenses’ include insurance, accommodation costs, costs of fixtures and fittings, auditor’s fees, marketing costs, maintenance costs for operating assets and additions to provisions.
Corporation tax is calculated based on the applicable tax rates in the Netherlands, the United Kingdom and Germany, taking into account the tax rules that give rise to permanent differences between the determination of the profit for commercial
The changes in deferred tax assets and liabilities are as follows.
For information on impairments, please refer to note 14.
In addition to business premises, investment property for third parties also consists of property let to third parties or held as strategic property.