New and amended IFRS standards

The accounting policies in these financial statements are consistent with those in the 2011 financial statements.

The European Commission has adopted the following amended IFRS standard that is relevant to Eneco:

IFRS 7 ‘Financial Instruments: Disclosures’ has been amended to improve the transparency of reporting of financial assets. This amendment has no effect on Eneco.

Amendments and interpretations which had not been adopted by the European Commission on 1 March 2013 are not addressed further.