pwc The basis for our conclusion We have performed our review in accordance with Dutch law, which includes the Dutch Standard 3810N 'Assurance-opdrachten inzake maatschappelijke verslagen' ('Assurance engagements on corporate social responsibility reports'). Our responsibilities under this standard are further described in the section 'Our responsibilities for the review of the non-financial sustainability information' of this assurance report. We believe that the assurance information we have obtained is sufficient and appropriate to provide a basis for our conclusion. Independence and quality control We are independent of Rabobank in accordance with the 'Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten' (ViO - Code of Ethics for Professional Accountants, a regulation with respect to independence) and other for the engagement relevant independence requirements in the Netherlands. Furthermore, we have complied with the 'Verordening gedrags- en beroepsregels accountants' (VGBA - 'Code of Ethics for Professional Accountants, a regulation with respect to rules of professional conduct'). We apply the 'Nadere voorschriften kwaliteitssystemen' (NVKS - 'Regulations for quality systems') and accordingly maintain a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and other applicable legal and regulatory requirements. Reporting criteria The non-financial sustainability information needs to be read and understood in conjunction with the reporting criteria. Management of Rabobank is solely responsible for selecting and applying these reporting criteria, taking into account applicable law and regulations related to reporting. The reporting criteria used for the preparation of the non-financial sustainability information are the Sustainability Reporting Standards of the Global Reporting Initiative (GRI) and the internally applied reporting criteria, as disclosed in Appendix 1: "About this report" and Appendix 2: "Methodology Definitions of Non-Financial Key Figures" of the Annual Report. The absence of a significant body of established practice on which to draw, to evaluate and measure non-financial information allows for different, but acceptable, measurement techniques and can affect comparability between entities and over time. Limitations to the scope of our review The non-financial sustainability information includes prospective information such as expectations on ambitions, strategy, plans, estimates and risk assessments. Inherently, the actual results are likely to differ from these expectations. These differences may be material. We do not provide any assurance on the assumptions and the achievability of prospective information in the report. The links to external sources or websites in the non-financial sustainability information are not part of the non-financial sustainability information reviewed by us. We do not provide assurance over information outside of the Annual Report. Coöperatieve Rabobank UA. - EH44X5NCPJUJ-1288894667-935 Page 2 of 4 About this Chairman's Corporate Consolidated Financial Company Financial Report Foreword Management Report Appendices Governance Statements Statements

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Annual Reports Rabobank | 2018 | | pagina 264