FMO reports according to the requirements of the Dutch civil code, or more specifically section 2:391.

FMO asked KPMG Sustainability to provide limited assurance on the Report of the Management Board section of this Integrated Annual Report. The assurance is conducted using the ISAE 3000 standard.

Our annual report again received assurance on both the annual accounts and report of the management board. The KPMG assurance report is deemed by the [NBA] to serve as an example report for integrated assurance.