The same accounting standards and valuation principles have been applied in this interim financial report as in the 2025 annual financial statements of Enexis Holding N.V. (available at https://publicaties.enexis.nl/jaarverslag).
Fair value of financial assets and liabilities
With the exception of the fair value of the interest-bearing loans (see the section 'Fair value interest-bearing loans'), the fair value of the financial assets and liabilities does not differ materially from their carrying amount as at the end of June 2026.
Corporate income tax
Corporate income tax is based on the best estimate of the expected average effective tax rate for 2026, applied to the profit before tax for the first six months of 2026.