This chapter contains a summary of the financial statements for the financial year 2013. The auditor's report only covers the notes to the Balance Sheet and the Income statement in the financial chapter of this annual report. In the Netherlands there are no generally accepted criteria available for composing summary financial statements. Therefore the Management Board itself has developed these criteria. The purpose of this chapter is to provide a comprehensible summary of BOIP's financial statements. The criteria and the aggregation level applied in this summary are based hereon.

The original balance sheet as at 31 December 2013 and the Income statement 2013 from the financial statements are incorporated in this summary integrally. The financial statements are based on Part 9 of Book 2 of the Dutch Civil Code.

The notes required under Part 9 of Book 2 of the Dutch Civil Code are set out in a simplified manner, taking into account the intended purpose of these summary financial statements.

The accompanying summary was issued at a later date than the financial statements. Because this document only intends to provide a summary of the original financial statements for the financial year 2013, the events in the interim period have not been taken into account.
Reading this summary is not a substitute for reading the original audited financial statement for the financial year 2013 due to the fact that various simplifications have been introduced. Users who need more information can view a copy of the financial statements at the BOIP's office.