The same accounting standards and valuation principles have been applied in this interim financial report as in the 2023 annual financial statements of Enexis Holding N.V. (available at www.enexisgroep.nl/jaarverslag).
Fair value of financial assets and liabilities
Except for the fair value of the interest-bearing loans (see notes on page 22), the fair value of the financial assets and liabilities did not differ materially from their carrying amount at 30 June 2024.
Corporate Income Tax
Corporate income tax is based on the best estimate of the expected average tax rate for 2024 and applied to the profit before tax for the first six months of 2024.