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Financial statements

29. Off-balance sheet commitments

Capital commitments

The capital expenditure commitments not yet incurred amounted to € 11.3 million for (in)tangible fixed assets as at 31 December 2019 (2018: € 10.2 million).

Contingent commitments


Third-party guarantees amounted to € 3.7 million as at 31 December 2019 (2018: € 59.7 million). No significant future losses are expected from these guarantees.


Corbion is subject to a U.S. tax audit which could potentially lead to a tax exposure of which it is not practicable to provide information on the financial effect or the timing thereof. The outcome of the U.S. tax audit could have an impact on the Corbion's consolidated financial statements for a particular period.