General

The separate financial statements of Corbion N.V. (the company) are drawn up in accordance with the principles referred to in Part 9, Book 2 of the Dutch Civil Code. Read more about General

32. Financial fixed assets

In 2025, the loan granted to joint venture TotalEnergies Corbion B.V. was reclassified as part of a disposal group held for sale. Reference is made to Note 19. Read more about 32. Financial fixed assets

33. Taxes

The average statutory tax rate is the Dutch corporate income tax rate of 25.8%. Read more about 33. Taxes

34. Receivables

All other receivables have an estimated maturity shorter than one year. Read more about 34. Receivables

35. Cash and cash equivalents

The cash and cash equivalents were available and payable without notice in 2025. Read more about 35. Cash and cash equivalents

37. Equity

See Consolidated statement of changes in equity and Note 20 to the consolidated financial statements. For an overview of the legal reserves, see Note 20. Read more about 37. Equity

38. Non-current liabilities

See Notes 24 and 28 to the consolidated financial statements. Read more about 38. Non-current liabilities

41. Off-balance sheet commitments

Under Section 2:403 of the Dutch Civil Code, the company accepts liability for the debts incurred by Dutch group companies. The relevant declarations have been filed for perusal at the office of the relevant trade register. Read more about 41. Off-balance sheet commitments

42. Personnel

On average, five employees were employed by Corbion N.V. working in the Netherlands during 2025 (2024: five employees). Read more about 42. Personnel

43. Audit fees

Total fees charged by the auditor can be specified as follows. Read more about 43. Audit fees