The Board of Directors is responsible for the preparation and fair presentation in accordance with EU-IFRS and Part 9 of Book 2 of the Netherlands Civil Code, and for the preparation of the report of the Board of Directors in accordance with Part 9 of Book 2 of the Netherlands Civil Code, and for such internal control as the Board of Directors determines is necessary to enable the preparation of fi nancial statements that are free from material misstatement, whether due to fraud or error.