CORPORATE INCOME STATEMENT

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1 CORPORATE INCOME STATEMENT Amounts in millions of EUR Income from subsidiaries after taxes 1,366 2,314 Other income and expense after taxes Profit attributable to equity holders 691 1,549 KPN Annual Report

2 Corporate Financial Statements CORPORATE BALANCE SHEET Before appropriation of profit Assets NON-CURRENT ASSETS Financial fixed assets Investments in subsidiaries 25,697 24,337 Loans to subsidiaries 5,622 5,440 Other financial fixed assets Total non-current assets [A] 31,709 30,056 CURRENT ASSETS Accounts receivable from subsidiaries Other receivables and accrued income [B] Cash and cash equivalents Total current assets 888 1,049 TOTAL 32,597 31,105 [..] Bracketed letters refer to the notes to the Corporate Balance Sheet. Liabilities Subscribed capital stock Additional paid-in capital 6,717 6,717 Treasury shares reserve Hedge reserve -239 Legal reserves Retained earnings -5,269-5,899 Profit current year 691 1,549 Total equity attributable to equity holders [C] 2,410 2,930 PROVISIONS Provisions for retirement benefit obligations Other provisions Total provisions NON-CURRENT LIABILITIES Loans [D] 12,995 12,317 Derivative financial instruments Other long-term liabilities Total non-current liabilities 13,224 12,357 CURRENT LIABILITIES Accounts payable to subsidiaries 14,803 13,515 Other current liabilities [E] 1,604 1,623 Accruals and deferred income Total current liabilities 16,797 15,500 TOTAL 32,597 31,105 [..] Bracketed letters refer to the notes to the Corporate Balance Sheet. 150 KPN Annual Report 2012

3 GENERAL NOTES TO THE CORPORATE FINANCIAL STATEMENTS With reference to the Corporate Income Statement of Koninklijke KPN N.V., use has been made of the exemption pursuant to Section 402 of Book 2 of the Dutch Civil Code. For the principles for the recognition and measurement of assets and liabilities and determination of the result for its Corporate Financial Statements, Koninklijke KPN N.V. applies the option provided in Section 2:362 (8) of the Dutch Civil Code. This means that the principles for the recognition and measurement of assets and liabilities and determination of the result (hereinafter referred to as Accounting policies ) of the Corporate Financial Statements of Koninklijke KPN N.V. are the same as those applied for the Consolidated Financial Statements under IFRS. Investments in consolidated subsidiaries are measured at net asset value. Net asset value is based on the measurement of assets, provisions and liabilities and determination of profit based on the principles applied in the consolidated financial statements. Investments in which the company has significant influence on the financial and operational policies, but not control (associates), are accounted for using the equity method. Under the equity method, the investment is initially recognized at cost and the carrying amount is increased or decreased to recognise the company s share of profit or loss of the investment after the date of acquisition. The company s investments in associates include goodwill identified on acquisition. The Consolidated Financial Statements have been prepared in accordance with the International Financial Reporting Standards ( IFRS ) as adopted by the European Union. Reference is made to the notes to the Consolidated Financial Statements. KPN Annual Report

4 Corporate Financial Statements NOTES TO THE CORPORATE BALANCE SHEET Non-current assets [A] Financial fixed assets Group Loans to Other financial Amounts in millions of EUR companies Group companies fixed assets Total Balance as of January 1, ,044 5, ,774 Exchange rate differences Income from Group companies after taxes 2,313 2,313 Capital contributions 3 3 New loans Withdrawals/redemptions Change in deferred taxes Change in derivative financial instruments Other Total changes 2, ,282 Balance as of December 31, ,337 5, ,056 Exchange rate differences 4 4 Income from Group companies after taxes 1,366 1,366 Capital contributions 2 2 Received dividends -6-6 New loans Withdrawals/redemptions -1-1 Change in derivative financial instruments Other -6-6 Total changes 1, ,653 Balance as of December 31, ,697 5, ,709 The loans to Group companies have maturity dates between 2012 and 2015 and a mixture of floating, fixed and profit-depending interest rates. Other financial fixed assets include a pension plan asset of EUR 109 million as at December 31, 2012 (2011: EUR 101 million), as well as derivative financial instruments of EUR 228 million (2011: 172 million) as at that date. For more information on derivatives, refer to Note 26 of the Consolidated Financial Statements. Current assets [B] Other receivables Accrued income Other receivables 4 5 Total KPN Annual Report 2012

5 Equity attributable to equity holders [C] Equity attributable to equity holders For a breakdown of Equity attributable to equity holders, reference is made to the Consolidated Statement of Changes in Group Equity and the notes thereto. Legal reserves Legal reserves (net of tax) are presented below: Amounts in millions of EUR Revaluation reserve property, plant and equipment Cumulative translation adjustments Capitalized software development costs Hedge reserve Fair value reserve available for sale financial assets Other nondistributable reserves Total Balance as of January 1, Exchange rate differences Addition/(release) retained earnings Balance as of December 31, Exchange rate differences 3 3 Addition/(release) retained earnings Balance as of December 31, The legal reserves presented above and the subscribed capital stock are non-distributable. By their nature, losses relating to available-for-sale financial assets and cash flow hedges, reduce equity attributable to equity holders, and thereby distributable amounts as they form part of the legal reserves protected under Dutch Law. The total distributable reserves at December 31, 2012, amounted to EUR 1,762 million (2011: EUR 2,228 million). Retained earnings Movements in retained earnings were as follows: Amounts in millions of EUR December 31, 2011 Balance as of January 1, ,448 Prior year profit 1,793 Dividend -1,202 Release/(addition) legal reserves -45 Other 3 Balance as of December 31, ,899 Prior year profit 1,549 Dividend -979 Release/(addition) legal reserves 57 Other 3 Balance as of December 31, ,269 KPN Annual Report

6 Corporate Financial Statements Notes to the Corporate Balance Sheet continued Retained earnings can be reconciled with the Consolidated Statement of Financial Position as follows: Retained earnings as per Consolidated Statement of Financial Position -4,290-4,004 Revaluation reserve Capitalized software development costs Other non-distributable reserves Current year profit ,549 Retained earnings as per Corporate Statement of Financial Position -5,269-5,899 Non-current liabilities [D] Loans Loans include bonds outstanding for EUR 12,163 million (2011: EUR 11,518 million) as well as loans from subsidiaries for EUR 832 million (2011: EUR 799 million). Loans from subsidiaries have maturity dates in 2013 and bear fixed interest rates. For more information on the bonds outstanding, refer to Note 21 of the Consolidated Financial Statements. Current liabilities [E] Other current liabilities Current portion of loans 1, Income tax payable Social security and other taxes payable Bank overdrafts Credit facility 400 Derivative financial instruments 15 Total 1,604 1,623 [F] Commitments and contingencies Commitments by virtue of guarantees KPN has issued several declarations of joint and several liabilities for various Group companies in compliance with Section 403, Book 2 of the Dutch Civil Code. These declarations of joint and several liabilities for Group companies are included in a complete list of subsidiaries and participating interests, which is available at the offices of the Chamber of Commerce in The Hague. Directors remuneration Reference is made to Note 3, Employee benefits of the Consolidated Financial Statements. The Hague, February 26, 2013 Supervisory Board J.B.M. Streppel R.J. Routs A.H.J. Risseeuw M. Bischoff M.E. van Lier Lels C.M. Hooymans D.J. Haank P.A.M. van Bommel Board of Management E. Blok W.T.J. Hageman T. Dirks 154 KPN Annual Report 2012

7 INDEPENDENT AUDITOR S REPORT To: the General Meeting of Shareholders of Koninklijke KPN N.V. Report on the financial statements We have audited the accompanying financial statements 2012 of Koninklijke KPN N.V., The Hague as set out on pages 86 to 154. The financial statements include the consolidated financial statements and the corporate financial statements. The consolidated financial statements comprise the consolidated statement of financial position as at December 31, 2012, the consolidated statements of income, comprehensive income, changes in group equity and cash flows for the year then ended and the notes, comprising a summary of significant accounting policies and other explanatory information. The corporate financial statements comprise the corporate balance sheet as at December 31, 2012, the corporate income statement for the year then ended and the notes, comprising a summary of accounting policies and other explanatory information. Board of Management s responsibility The Board of Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards as adopted by the European Union and with Part 9 of Book 2 of the Dutch Civil Code, and for the preparation of the management board report in accordance with Part 9 of Book 2 of the Dutch Civil Code. Furthermore, the Board of Management is responsible for such internal control as it determines is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. Auditor s responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing. This requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the company s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion with respect to the consolidated financial statements In our opinion, the consolidated financial statements give a true and fair view of the financial position of Koninklijke KPN N.V. as at December 31, 2012, and of its result and its cash flows for the year then ended in accordance with International Financial Reporting Standards as adopted by the European Union and with Part 9 of Book 2 of the Dutch Civil Code. Opinion with respect to the corporate financial statements In our opinion, the corporate financial statements give a true and fair view of the financial position of Koninklijke KPN N.V. as at December 31, 2012, and of its result for the year then ended in accordance with Part 9 of Book 2 of the Dutch Civil Code. Report on other legal and regulatory requirements Pursuant to the legal requirement under Section 2:393 sub 5 at e and f of the Dutch Civil Code, we have no deficiencies to report as a result of our examination whether the management board report, to the extent we can assess, has been prepared in accordance with Part 9 of Book 2 of this Code, and whether the information as required under Section 2:392 sub 1 at b-h has been annexed. Further we report that the management board report, to the extent we can assess, is consistent with the financial statements as required by Section 2:391 sub 4 of the Dutch Civil Code. The Hague, February 26, 2013 PricewaterhouseCoopers Accountants N.V. Originally signed by M. de Ridder RA KPN Annual Report

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