18. Análisis de afinidad por SPR (Surface Plasmon Resonance)
3.1 Clonación de las isoformas de MBD1 en pET21b y expresión en
Type Valuation method
Key unobservable input factors
Financial liabilities (liabilities from bank loans) Discounted cash fl ows Not applicable
Financial liabilities (fi nance lease liabilities) Discounted cash fl ows Not applicable
Liabilities to related parties
(fi nance lease liabilities included in this item)
Discounted cash fl ows: The valuation model utilises the present value, taking into account contractually agreed increases in rents. Discount rates of between 4.21 and 5.56 % are used.
Not applicable
48. Related Party Disclosures
IAS 24 defi nes related parties as companies and individuals which directly or indirectly control or exert signifi cant infl uence over the HHLA Group or over which the HHLA Group has control, joint control or signifi cant infl uence.
The shareholders HGV Hamburger Gesellschaft für Vermögens- und Beteiligungsmanagement mbH, Hamburg (HGV), and HHLA Beteili- gungsgesellschaft mbH, Hamburg, as well as their shareholder, the Free and Hanseatic City of Hamburg, companies over which the Free and Hanseatic City of Hamburg has control or signifi cant infl uence, the members of HHLA’s Executive and Supervisory Boards, and the sub- sidiaries, joint ventures and associates in the HHLA Group are therefore defi ned as related parties. HGV is the fi nal parent company of HHLA which publishes Consolidated Financial Statements. HHLA is the parent company of the HHLA Group.
150 Notes to the Consolidated Financial Statements
In addition to the business relationships with subsidiaries fully consoli- dated in the Consolidated Financial Statements, the following transactions took place with related parties in the respective fi nancial year:
Income Expenses Receivables Liabilities
in € thousand 2014 2013 2014 2013 31.12.2014 31.12.2013 31.12.2014 31.12.2013
Companies with control
over the Group 317 537 4,594 5,809 24,179 7,706 65,276 65,276
Non-consolidated subsidiaries 153 63 308 10,973 2,956 4,841 1,003 2,710
Joint ventures 16,287 17,051 12,674 13,120 8,157 11,325 3,751 3,471
Associated companies 1,785 459 0 0 4 0 492 597
Other transactions with
related parties 6,158 4,561 35,524 30,034 906 1,151 109,862 109,572
24,700 22,671 53,100 59,936 36,202 25,023 180,384 181,626
Liabilities towards related parties with control over the Group include a loan of € 65,000 thousand (previous year: € 65,000 thousand) to the Real Estate subgroup, which is granted by HGV for an indefi nite period and attracts interest at a rate of 4.50 % p. a. (previous year: 4.50 % p. a.) as of the balance sheet date. The loan can be cancelled with three months’ notice. In addition, HHLA has receivables from cash clearing with HGV totalling € 23,400 thousand (previous year: € 5,700 thousand). HHLA’s receivables accrued interest at a rate of between 0.10 and 1.00 % p. a. (previous year: between 0.15 and 0.40 % p. a.) in the reporting year. The interest rates for HHLA’s liabilities were between 0.20 and 1.10 % p. a. (previous year: between 0.25 and 0.60 % p. a.).
Obligations from fi nance leases amounting to € 106,869 thousand (previ- ous year: € 107,052 thousand) for the lease of four mega-ship berths from HPA are included in other transactions with related parties. Expenses with related parties mostly include rent for land and quay walls in the port and the Speicherstadt historical warehouse district. In the previous year, expenses of € 9,691 thousand relating to METRANS Rail (Deutschland) GmbH were recorded for non-consolidated sub- sidiaries. The company was fully consolidated for the fi rst time in the reporting year.
Furthermore, HGV and the Free and Hanseatic City of Hamburg as par- ties related to HHLA have provided comfort letters and guarantees to lender banks for loans granted to companies in the HHLA Group. The nominal amount of the associated liabilities from bank loans is € 208,000 thousand (previous year: € 208,000 thousand), of which around € 133,959 thousand plus interest was still outstanding on the balance sheet date (previous year: € 145,237 thousand).
With effect from 18 October 2007, a partial loss compensation agreement was concluded between HHLA and HGV. HGV hereby undertakes to assume each annual defi cit posted by the HHLA Real Estate subgroup as per commercial law during the term of the agreement. This applies insofar as the defi cit is not compensated for by transferring amounts from retained earnings, other revenue reserves or the capital reserve which were carried forward as profi t or transferred to these reserves during the term of the contract in accordance with Section 272 (2) (4) of the German Commercial Code (HGB).
Expenses and income from related parties are on standard market terms. The amounts outstanding at year-end are not secured and – with the exception of overnight funds in clearing and the loan liability to HGV – do not attract interest.
No loans or comparable benefi ts were granted to the members of the Ex- ecutive and Supervisory Boards in the reporting year or in the previous year.
151
Notes to the Consolidated Financial Statements
The following table lists subsidiaries, associated companies and joint ventures, plus HHLA’s other participating interests:
List of HHLA’s Shareholdings by Business Sector as of 31 December 2014
Name and headquarters of the company
Share of
capital held Equity
Result for the fi nancial year directly indirectly in % in % in € thousand year in € thousand Port Logistics Container segment
HHLA Container Terminals Gesellschaft mit beschränkter Haftung, Hamburg 1, 2, 3a 100.0 111,449 2014 0
HCCR Hamburger Container- und Chassis-Reparatur-Gesellschaft mbH, Hamburg 1, 2, 3b 100.0 1,942 2014 0
HHLA Container Terminal Tollerort GmbH, Hamburg 1, 2, 3b 100.0 34,741 2014 0
HHLA Rosshafen Terminal GmbH, Hamburg 1 100.0 19,493 2014 2,064
HHLA Container Terminal Altenwerder GmbH, Hamburg
(formerly: HHLA CTA Besitzgesellschaft mbH, Hamburg) 1, 2, 3a 74.9 80,433 2014 0
SCA Service Center Altenwerder GmbH, Hamburg 1, 2, 3c 74.9 601 2014 0
Kombi-Transeuropa Terminal Hamburg GmbH, Hamburg 4 37.5 133 2014 23
CuxPort GmbH, Cuxhaven 4 25.1 11,376 2014 3,646
FLZ Hamburger Feeder Logistik Zentrale GmbH, Hamburg 4 66.0 25 2014 0
HHLA Container Terminal Burchardkai GmbH, Hamburg 1, 2, 3b 100.0 76,961 2014 0
Service Center Burchardkai GmbH, Hamburg 1, 2, 3c 100.0 26 2014 0
Cuxcargo Hafenbetrieb GmbH & Co. KG, Cuxhaven 5 50.0 15 2014 7
Cuxcargo Hafenbetrieb Verwaltungs-GmbH, Cuxhaven 5 50.0 15 2014 0
DHU Gesellschaft Datenverarbeitung Hamburger Umschlagsbetriebe mbH, Hamburg 5 23.0 17.4 1,637 2014 995
SC HPC UKRAINA, Odessa/Ukraine 1 100.0 40,912 2014 196
Intermodal segment
CTD Container-Transport-Dienst GmbH, Hamburg 1, 2, 3c 100.0 1,256 2014 0
METRANS a.s., Prague/Czech Republic 1 86.5 148,611 2014 24,468
METRANS (Danubia) a.s., Dunajska Streda/Slovakia 1 86.5 48,482 2014 4,900
METRANS (Danubia) Kft., Gyor/Hungary 1, 5 86.5 730 2014 384
METRANS Adria D.O.O., Koper/Slovenia 1, 5 86.5 574 2014 85
METRANS D.O.O., Rijeka/Croatia 1, 5 86.5 1 2014 7
METRANS Danubia Krems GmbH, Krems an der Donau/Austria 1, 5 86.5 - 223 2014 54
METRANS DYKO Rail Repair Shop s.r.o., Prague/Czech Republic 1 86.5 3,613 2014 483
METRANS İSTANBUL STI, Istanbul/Turkey 1, 5 86.5 122 2014 87
METRANS Rail s.r.o., Prague/Czech Republic 1 86.5 1,034 2014 312
METRANS Rail (Deutschland) GmbH, Leipzig (formerly: Kirnitzschtal) 1 86.5 1,319 2014 - 844
METRANS Railprofi Austria GmbH, Krems an der Donau/Austria 1, 5 69.2 640 2014 374
IBZ Pankrác a.s., Nyrany/Czech Republic 1, 5 86.5 242 2014 15
JPFE-07 INVESTMENTS s.r.o., Ostrava/Czech Republic 1, 5 86.5 1,030 2014 306
POLZUG Intermodal GmbH, Hamburg 1, 2, 3a 100.0 7,990 2014 0
POLZUG Intermodal Polska sp. z o.o., Warsaw/Poland 1 100.0 - 2,174 2014 - 3,255
POLZUG INTERMODAL LLC, Poti/Georgia 1 75.0 857 2014 85
HHLA Intermodal Polska Sp. z o.o., Warsaw/Poland 1 100.0 4,213 2014 - 1,159
HHLA Terminals Polska Sp. z o.o., Warsaw/Poland 1, 5 95.0 - 2 2014 - 3
IPN Inland Port Network Verwaltungsgesellschaft mbH, Hamburg 5 50.0 32 2014 2
IPN Inland Port Network GmbH & Co. KG, Hamburg 5 50.0 77 2014 - 3
152 Notes to the Consolidated Financial Statements
List of HHLA’s Shareholdings by Business Sector as of 31 December 2014
Name and headquarters of the company
Share of
capital held Equity
Result for the fi nancial year directly indirectly in % in % in € thousand year in € thousand Logistics segment
HPC Hamburg Port Consulting Gesellschaft mit beschränkter Haftung, Hamburg 1, 2, 3a 100.0 1,367 2014 0
HPTI Hamburg Port Training Institute GmbH, Hamburg 1, 2, 3c 100.0 102 2014 0
Uniconsult Universal Transport Consulting Gesellschaft mit beschränkter Haftung, Hamburg 1, 2, 3c 100.0 100 2014 0
UNIKAI Lagerei- und Speditionsgesellschaft mbH, Hamburg 1 51.0 5,737 2014 763
ARS-UNIKAI GmbH, Hamburg 4 25.5 305 2014 - 1
HHLA Frucht- und Kühl-Zentrum GmbH, Hamburg 4 51.0 14,922 2014 1,406
Ulrich Stein Gesellschaft mit beschränkter Haftung, Hamburg 4 51.0 603 2014 152
HHLA Logistics GmbH, Hamburg 1, 2, 3a 100.0 - 1,237 2014 0
Hansaport Hafenbetriebsgesellschaft mit beschränkter Haftung, Hamburg 3b, 4 49.0 N.a. 2014 N.a.
HCC Hanseatic Cruise Centers GmbH, Hamburg 1 51.0 791 2014 66
Holding/Other
GHL Zweite Gesellschaft für Hafen- und Lagereiimmobilien-Verwaltung mbH, Hamburg 1, 2, 3c 100.0 3,609 2014 0
HHLA-Personal-Service GmbH, Hamburg 1, 2, 3c 100.0 45 2014 0
HCCR Erste Beteiligungsgesellschaft mbH, Hamburg 1 100.0 32 2014 - 1
Real Estate
Real Estate segment
Fischmarkt Hamburg-Altona Gesellschaft mit beschränkter Haftung, Hamburg 1, 2, 3a 100.0 4,518 2014 0
HHLA Immobilien Speicherstadt GmbH, Hamburg 1, 5 100.0 53 2014 6
HHLA 1. Speicherstadt Immobilien GmbH & Co. KG, Hamburg 1, 2, 3d 100.0 14,305 2014 1,886
HHLA 2. Speicherstadt Immobilien GmbH & Co. KG, Hamburg (formerly: GHL Gesellschaft für
Hafen- und Lagereiimmobilien-Verwaltung Bei St. Annen mbH, Hamburg) 1, 3d 100.0 10,757 2014 2,850
1 Controlled companies
2 Profi t and loss transfer agreements were held in these companies in 2014.
3a The non-disclosure option provided for in Section 264 (3) of the German Commercial Code (HGB) was used for these companies.
3b The non-disclosure option and the option of non-inclusion in the Management Report provided for in Section 264 (3) of the German Commercial Code (HGB) were used for these companies.
3c The non-disclosure option and the option of non-inclusion in the Management Report and the Notes provided for in Section 264 (3) of the German Commercial Code (HGB) were used for these companies.
3d The non-disclosure option provided for in Section 264b of the German Commercial Code (HGB) was used for these companies. 4 Companies recognised using the equity method.
5 Due to the minor importance of these companies, they are not recognised using the equity method in the Consolidated Financial Statements or as non-consolidated companies, but rather as equity investments.
153
Notes to the Consolidated Financial Statements