To: the Management Board of Nederlandse Financierings- Maatschappij voor Ontwikkelingslanden N.V.
We have reviewed the accompanying condensed consolidated interim financial information of Nederlandse Financierings- Maatschappij voor Ontwikkelingslanden N.V., The Hague, which comprises the consolidated balance sheet as at 30 June 2018, the consolidated profit and loss account, consolidated statement of comprehensive income, condensed statement of changes in shareholder’s equity and consolidated statement of cash flows for the 6-month period then ended 30 June 2018, and the notes, comprising a summary of the significant accounting policies and other explanatory information.
Management Board is responsible for the preparation and presentation of this condensed consolidated interim financial information in accordance with IAS 34, ‘Interim Financial Reporting’ as adopted by the European Union. Our responsibility is to express a conclusion on this interim financial information based on our review.
We conducted our review in accordance with Dutch law including standard 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Dutch auditing standards and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Based on our review, nothing has come to our attention that causes us to believe that the accompanying condensed consolidated interim financial information for the 6-month period ended 30 June 2018 is not prepared, in all material respects, in accordance with IAS 34, ‘Interim Financial Reporting’, as adopted by the European Union.
Amsterdam, 7 September 2018
Ernst & Young Accountants LLP
Signed by N.Z.A. Ahmed-Karim