External assurance

We have engaged Ernst & Young Accountants LLP to perform a review of the sustainability information included in specific chapters and an audit of selected elements of the board report. The following elements were subject to an audit: the materiality assessment as presented in the chapter ‘Materiality assessment and stakeholder engagement', the indicator Green-labelled new investment volume as disclosed - among others in the chapter 'At a glance' - and the diversity KPIs as disclosed in the chapter 'Performance against our strategy'. The scope of the review in this report is limited to the following (sub-)chapters: 'About this report', 'At a glance', 'External environment', 'Our strategy', 'Our value creation model', 'Our investment process', 'Performance against our strategy', ‘Materiality assessment and stakeholder engagement' and 'How we report'. The review has been conducted in accordance with Dutch Standard 3810N.

Furthermore, this is the first year that Ernst & Young Accountants LLP have also performed a review of FMO's disclosure on the Principles for Responsible Banking (PRB), which is included in FMO's 2023 Integrated Annual Report. The review covers the following areas in the Reporting and Self-Assessment Template provided by UNEPFI: Impact Analysis (2.1), Target Setting (2.2), Target Implementation and Monitoring (2.3) and Governance Structure for Implementation of the Principles (5.1).

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