12 - Off-balance-sheet commitments

The company is part of a fiscal unity for corporate income tax and turnover tax with the parent company Penta Technologies B.V. and is therefore jointly and severally liable for the corporate income tax debt and the turnover tax debt of the fiscal unity as a whole.

 The legal person is directly and indirectly involved in several general partnerships and is jointly and severally liable for the debts of those general partnerships. 

A consortium of banks provided loans, credit facilities and guarantees to the parent company Penta Technologies B.V. or directly to a group company. In connection with this, the Group and its group companies have pledged receivables, inventories and inventory.