ANNEX 2 Brief financial overview

The RvA is a non-profit organisation on the basis of its Statutes as well as pursuant to European Regulation 765/2008. Our independence is assured in the Dutch National Accreditation Body Appointment Act (Wet aanwijzing nationale accreditatie-instantie’) and by a modern governance structure with the Board of Supervisors, the Accreditation Committee, the Chairmen Committee for

Annual Accounts

The figures below have been taken as a summary from the adopted annual accounts for 2018. No rights can be derived from them. You can download our full annual accounts via our website (www.rva.nl) or request them from us by telephone number +31 30 239 45 00.

PROFIT AND LOSS ACCOUNT (X €1,000)

Objection, the Advisory Panel of Stakeholders, and the User Council. We also assure our independence by a healthy capital position. This is why we are resilient to financial risks which might arise, for instance if conformity assessment bodies would decide to terminate the accreditation.

Following a private tender we awarded the contract for the annual financial audit and the verifications of the subsidies as of the financial year of 2018 to the auditing firm Mazars. This means that Mazars succeeds KPMG as the external financial auditor of the RvA.

* For the budgeted result a withdrawal of 180,000 euros from the fund for special purposes has been taken into account in the budget.

From the result 170.000 euros will be added to the fund for special purposes. The remainder will go to the equalisation accrual (10,214 euros) and to the other reserve (1,287 euros).

BALANCE SHEET AS AT 31 DECEMBER (X € 1,000) AFTER THE APPROPRIATION OF THE RESULT

The capital requirement was recently evaluated in 2014 and will be re-evaluated in 2019 . Partly considering the status of the RvA which changed in 2010 into an autonomous administrative authority, it was decided to maximize

Rates

The starting point is that the rates are increasing on average – subject to special circumstances – by the CBS index for business services at most. In 2018 we increased the annual contribution for the initial registration by 1.1%. The rate for subsequent registrations has been increased by 4%. This means that the difference between both rates has the target buffer capital (equity capital -/- reserve for special purposes) in the coming years to 4 million euros. The amount of the buffer capital at year-end 2018 amounts to 3,809,804 euros; at year-end 2017 this was 3,798,303 euros. been further reduced. Eventually these rates would have to be equal, regardless of the number of registrations. We adjusted the daily rate for assessors, determining the lion’s share of our income, by 1.5%. The next table represents the rate development.

Our independence is assured in the Dutch National Accreditation Body Appointment Act and a modern governance structure.