28. Deferred credits
The lump-sum payment for wage increases resulting from making the Railway Pensions Fund independent in 1994 is expected to be released up to 2035, and to be credited to the income statement.
The purpose of the provision for reorganisation costs is to cover the costs arising from reorganisation measures.
The Group has lease contracts for rolling stock, real estate and other operating assets that are used in its operations. The Group's obligations under the leases are safeguarded by the lessor's right to the ownership of the leased assets.
32. Off-balance sheet arrangements
A number of investigations are under way against NS and/or group companies and various claims have been submitted which are being contested by the company. Where deemed necessary, provisions have been made for this.