General notes to the company financial statements

General

The company financial statements are part of the 2023 financial statements of Unica Groep B.V.

To the extent that items in the statement of financial position and profit and loss account are not further explained, reference is made to the notes to the consolidated profit and loss account and balance sheet.

General accounting policies

When preparing the financial statements of Unica Groep B.V., Unica applies accounting policies in accordance with the Dutch Civil Code, Book 2, Article 9. Unica Groep B.V. makes use of the option offered in Section 2:362(8) of the Dutch Civil Code for the determination of the accounting policies for the valuation of assets and liabilities and the determination of the results of its company financial statements.

This means that the accounting policies for the valuation of assets and liabilities (accounting policies) and determination of results of the company financial statements of Unica Groep B.V. are the same as the valuation and profit determination principles applied for the consolidated EU-IFRS financial statements.

In this case, participating interests, on which significant influence is exercised, are valued on the basis of the net asset value. Any write-downs on receivables from group companies due to expected credit losses are eliminated at the item itself. As a result, these write-downs have no impact on the income statement and the statement of financial position.

The share in the result of participating companies includes the share of Unica Groep B.V. in the results of these participations. Results on transactions in which transfer of assets and liabilities between Unica Groep B.V. and its associates and between associates took place are not recognized insofar as they can be regarded as unrealized.

Unica Groep B.V. is registered with the Chamber of Commerce under number 05068404