Overview of consolidated financial statements

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1 Overview of consolidated financial statements Consolidated balance sheet On 31 December 2015 On 31 December 2014 In EUR millions Assets Cash and balances at central banks 64,943 43,409 Loans and advances to banks 31,210 45,962 Financial assets held for trading 3,472 4,279 Financial assets designated at fair value 2,196 4,325 Derivatives 48,113 56,489 Loans and advances to customers 458, ,787 Available-for-sale financial assets 37,773 39,770 Investments in associates and joint ventures 3,672 3,807 Goodwill and other intangible assets 1,493 2,059 Property and equipment 7,765 7,148 Investment properties Current tax assets Deferred tax assets 2,390 2,501 assets 7,999 8,560 Non-current assets held for sale Total assets 670, ,086 Liabilities Due to banks 19,038 18,066 Due to customers 337, ,288 Debt securities in issue 174, ,060 Derivatives and other trade liabilities 55,129 67,560 liabilities 8,050 8,047 Financial liabilities designated at fair value 16,991 19,744 Provisions Current tax liabilities Deferred tax liabilities Subordinated liabilities 15,503 11,928 Total liabilities 629, ,215 Equity Equity Rabobank and local Rabobanks 25,706 24,894 Equity instruments issued directly - Rabobank Certificates 5,949 5,931 - Capital Securities 7,826 6,349 13,775 12,280 Equity instruments issued by subsidiaries - Capital Securities Trust Preferred Securities III to VI 1,131 1,043 1,307 1,224 non-controlling interests Total equity 41,280 38,871 Total equity and liabilities 670, ,086

2 Consolidated statement of income For the year ended 31 December In EUR millions Interest income 17,593 18,638 Interest expense 8,454 9,520 Net interest income 9,139 9,118 Fee and commission income 2,077 2,075 Fee and commission expense Net fee and commission income 1,892 1,879 Income from associates Net income from financial assets and liabilities at fair value through profit or loss Gains/(losses) on available-for-sale financial assets results 866 1,110 Income 13,014 12,889 Staff expenses 4,786 5,086 administrative expenses 2,916 2,532 Depreciation Operating expenses 8,145 8,055 Impairment losses on goodwill Loan impairment charges 1,033 2,633 Regulatory levies Operating profit before taxation 2,869 1,681 Taxation Net profit 2,214 1,842 Of which attributed to Rabobank and local Rabobanks Of which attributed to holders of Rabobank Certificates Of which attributed to Capital Securities Of which attributed to Trust Preferred Securities III to VI Of which attributed to other non-controlling interests Net profit for the year 2,214 1,842

3 Consolidated statement of comprehensive income For the year ended 31 December In EUR millions Net profit for the period 2,214 1,842 Unrealised profit after taxation in the period transferred to profit or loss if specific conditions are met: Foreign currency translation reserves Exchange rate differences Revaluation reserve - Available-for-sale financial assets Exchange rate differences Changes in associates Fair value changes Amortisation of reclassified assets 6 13 Transferred to profit or loss Revaluation reserve Associates Fair value changes Revaluation reserve - Cash flow hedges Fair value changes Transferred to profit or loss Non-controlling interests Exchange rate differences Unrealised profit after taxation in the period not be transferred to profit and loss: Foreign currency translation reserves Exchange rate differences and equity instruments issued by subsidiaries Revaluation reserve Pensions Changes in associates 3-11 Fair value changes Total comprehensive income for the year recognised directly in equity Total comprehensive income 2,062 2,616 Of which attributed to Rabobank and local Rabobanks 738 1,372 Of which attributed to holders of Rabobank Certificates Of which attributed to Capital Securities Of which attributed to Trust Preferred Securities III to VI Of which attributed to other non-controlling interests Total comprehensive income 2,062 2,616

4 Consolidated statement of changes in equity In EUR millions Equity of Rabobank and local Rabobanks Equity instruments issued directly Equity instruments issued by subsidiaries noncontrolling interests Balance on 1 January ,894 12,280 1, ,871 Net profit 2, ,214 Total comprehensive income for the year recognised directly in equity: Total Foreign currency translation reserves Revaluation reserve - Available-for-sale financial assets Revaluation reserve - Associates Revaluation reserve - Cash flow hedges Revaluation reserve - Pensions Total comprehensive income 1, ,062 Payments on Rabobank Certificates Payments on Trust Preferred Securities III to VI Payments on Capital Securities Issuance of Capital Securities - 1, ,500 Costs of issuance of Capital Securities Rabobank Certificates issued during the year Balance on 31 December ,706 13,775 1, ,280 Balance on 1 January ,731 12,852 1, ,534 Net profit 1, ,842 Total comprehensive income for the year recognised directly in equity: Foreign currency translation reserves Revaluation reserve - Available-for-sale financial assets Revaluation reserve - Associates Revaluation reserve - Cash flow hedges Revaluation reserve - Pensions Total comprehensive income 2, ,616 Payments on Rabobank Certificates Payments on Trust Preferred Securities III to VI Payments on Capital Securities Redemption of Capital Securities and Trust Preferred Securities V and VI ,258 Rabobank Certificates issued during the year Balance on 31 December ,894 12,280 1, ,871

5 Consolidated statement of cash flows For the year ended 31 December In EUR millions Cash flows from operating activities Operating profit before taxation from continuing operations 2,869 1,681 Operating profit before taxation from discontinued operations - - Adjusted for: Non-cash items recognised in operating profit before taxation Depreciation Depreciation of operating lease assets and investment properties 1, Loan impairment charges 1,033 2,633 Impairment on property activities - 40 Result on sale of property and equipment Income from associates Impairment losses on goodwill Net income from financial assets and liabilities at fair value through profit or loss Gains/(losses) on available-for-sale financial assets Provisions Capitalised costs self-developed software and other assets Net change in operating assets Due from and to other banks 15,734-1,513 Financial assets held for trading 971 1,878 Derivative financial instruments 8,376-16,676 Net change in financial assets and liabilities at fair value through profit or loss Loans and advances to customers 2,042-2,976 Dividends received from associates and financial assets Net change in liabilities relating to operating activities Derivative financial instruments and other trade liabilities -12,431 17,288 Due to customers 11,305-6,143 Debt securities in issue -14,069-6,588 debts 3 91 Income tax paid changes ,095 Net cash flow from operating activities 15,848-13,463 Cash flows from investing activities Acquisition of associates net of cash and cash equivalents acquired Disposal of associates net of cash and cash equivalents Disposal of subsidiaries net of cash and cash equivalents Acquisition of property and equipment and investment properties -2,513-2,360 Proceeds from the sale of property and equipment 831 1,609 Acquisition of available-for-sale financial assets and held-to-maturity financial assets -6,219-9,863 Proceeds from the sale and repayment of available-for-sale financial assets and held-to-maturity financial assets 8,431 19,528 Net cash flow from investing activities 519 9,505 Cash flows from financing activities Acceptance of Rabobank Certificates Sale of Rabobank Certificates Issue of Capital Securities (including costs) 1,488 - Redemption of Trust Preferred Securities V and VI Payments on Rabobank Certificates, Trust Preferred Securities III to VI and Capital Securities -1,252-1,164 Payments on Senior Contingent Notes Redemption of Capital Securities Proceeds from issue of subordinated debts 2,966 3,607 Redemption of subordinated debts -3-9 Net cash flow from financing activities 3,131 1,365 Net change in cash and cash equivalents 19,498-2,593 Cash and cash equivalents at the beginning of the year 43,409 43,039 Foreign exchange differences on cash and cash equivalents 2,036 2,963 Cash and cash equivalents at the end of the year 64,943 43,409 The cash flows from interest are included in the net cash flow from operating activities Interest income 17,693 18,877 Interest expense 8,702 9,739

6 Business segments In EUR millions Domestic retail banking Wholesale banking and international retail banking Leasing Real estate segments Consolidation effects Total For the year ended 31 December 2015 Net interest income Net fee and commission income income Total income Staff costs administrative expenses Depreciation Operating expenses Impairment losses on goodwill Loan impairment charges Regulatory levies Operating profit before taxation Taxation Net profit Business segment assets Investments in associates Total assets Business segment liabilities Total liabilities Investments in property and equipment Impairment of tangible and intangible assets Goodwill Private sector loan portfolio

7 In EUR millions Domestic retail banking Wholesale banking and international retail banking Leasing Real estate segments Consolidation effects Total For the year ended 31 December 2014 Net interest income Net fee and commission income income Total income Staff costs administrative expenses Depreciation Operating expenses Impairment losses on goodwill Loan impairment charges Regulatory levies Operating profit before taxation Taxation Net profit Business segment assets Investments in associates Total assets Business segment liabilities Total liabilities Investments in property and equipment Impairment of tangible and intangible assets Goodwill Private sector loan portfolio

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