The same accounting standards and valuation principles have been applied in this interim financial report as in the 2024 annual financial statements of Enexis Holding N.V. (available at https://publicaties.enexis.nl/downloads).
Fair value of financial assets and liabilities
Except for the fair value of the interest-bearing loans (refer to 'Fair value interest-bearing loans'), the fair value of the financial assets and liabilities did not differ materially from their carrying amount at 30 June 2025.
Corporate Income Tax
Corporate income tax is based on the best estimate of the expected average tax rate for 2025 and applied to the profit before tax for the first six months of 2025.