33. RELATED PARTY TRANSACTIONS     The following transactions have taken place with related parties:     Sales of goods and services, EUR mill. 2005 2004 Subsidiaries 228.3 206.4 Associated undertakings 0.0 0.0 Management 0.0 0.0 Purchases of goods and services, EUR mill.     Subsidiaries 381.9 350.6 Associated undertakings 0.1 0.0 Management 0.0 0.0       Sales of goods and services executed with related parties correspond in nature to transactions carried out with independent parties.     The consolidated financial statements do not contain any open receivable or liability balances with related parties. The financial statements of separate companies contain receivable and liability relationships between subsidiaries and between the parent company and subsidiaries.     No credit losses from related party transactions have been recognised in the final year or the comparison year.     Guarantees and other commitments made on behalf of related parties are presented in note 32.     The employee benefits of management are presented in note 7. No loans have been granted to management personnel.