33 Contingencies and liabilities not included in the balance sheet

The company and its participating interests have reciprocally accepted joint and several liability for everything they, or any one of them, are, or shall be, liable in respect of debts owing to those financing it.

In respect of loans extended to subsidiaries by external parties, the company has accepted joint and several liability in the value of EUR 65.4 million (2014: EUR 65.3 million).

With respect to corporate tax, all Dutch consolidated participating interests, with the exception of Q-Park Netherlands Holding BV and Q-Park Operations Netherlands IV BV, are included in a tax group. As the head of the tax entity, the company is jointly and severally liable for all tax liabilities of the companies placed within this tax entity. Furthermore, the company has acted as guarantor for its subsidiaries in respect of third parties for purchase and lease contracts for an amount totalling EUR 169.6 million (2014: EUR 188.4 million).