E.ON International Fince B.V. is our Dutch finance entity. It is a 100 percent subsidiary of E.ON SE. E.ON International Finance B.V. was founded in 1983 under the name of VEBA International Finance B.V and was renamed to E.ON International Finance B.V. in 2000. It has its statutory seat in Rotterdam, the Netherlands.

As a rule, external funding is carried out by E.ON International Finance B.V. under guarantee of E.ON SE or by E.ON SE itself, and funds are subsequently on-lent within the Group. E.ON International Finance B.V. is an issuer under the Debt Issuance Program as well as under the EUR Commercial Paper Program of the E.ON Group.

The following financial statements are established in accordance with Dutch GAAP: