Flow Traders : Halfjaarlijkse financiële verslaggeving

CONFIDENTIAL

The management board of Flow Traders B.V.

Attn. Mr. Kuehnel Jacob Bontiusplaats 9 1O18 LL AMSTERDAM

Dear Mr. Kuehnel,

We hereby confirm consent for distributing our review report without signature on the selected interim financial information for the period ended 30 June 2023 of Flow Traders B.V. to De Nederlandsche Bank N.V. The review report to be used for distribution states the name of our firm and the name of the responsible audit partner but lacks a signature. We have enclosed a copy of the selected interim financial information for identification purposes.

We have also enclosed one copy of our review report including a signature. This copy is meant for your files only.

Yours sincerely,

Ernst & Young Accountants LLP

A. Snaak

Enclosures: Signed review report for your files

Unsigned review report to be used for distribution

Selected interim financial information for identification purposes

Ernst & Young Accountants LLP is a limited liability partnership incorporated under the laws of England and Wales and registered with Companies House under number OC335594. The term partner in relation to Ernst & Young Accountants LLP is used to refer to (the representative of) a member of Ernst & Young Accountants LLP. Ernst & Young Accountants LLP has its registered office at 6 More London Place, London, SE1 2DA, United Kingdom, its principal place of business at Boompjes 258, 3011 XZ Rotterdam, the Netherlands and is registered with the Chamber of Commerce Rotterdam number 24432944. Our services are subject to general terms and conditions, which contain a limitation of liability clause.

Independent auditor's review report

To: the management board of Flow Traders B.V.

Our conclusion

We have reviewed the accompanying selected interim financial information of Flow Traders B.V. based in Amsterdam for the period from 1 January 2023 to 30 June 2023.

Based on our review, nothing has come to our attention that causes us to believe that the selected interim financial information of Flow Traders B.V. for the period from 1 January 2023 to 30 June 2023, is not prepared, in all material respects, in accordance with the basis of preparation selected and disclosed by the entity as set out in the related notes.

The selected interim financial information comprises:

• The statement of financial position as at 30 June 2023
• the statement of profit or loss for the period 1 January 2023 to 30 June 2023
• The notes comprising of a summary of the accounting policies and other explanatory information

Basis for our conclusion

We conducted our review in accordance with Dutch law, including the Dutch Standard 2410,

"Het beoordelen van tussentijdse financiële informatie door de accountant van de entiteit" (Review of interim financial information performed by the independent auditor of the entity). A review of interim financial information in accordance with the Dutch Standard 2410 is a limited assurance engagement.

Our responsibilities under this standard are further described in the Our responsibilities for the review of the selected interim financial information section of our report.

We are independent of Flow Traders B.V. in accordance with the Verordening inzake de onafhankelijkheid van accountants bij assurance-opdrachten (ViO, Code of Ethics for Professional Accountants, a regulation with respect to independence) and other relevant independence regulations in the Netherlands.

Furthermore we have complied with the Verordening gedrags- en beroepsregels accountants (VGBA, Dutch Code of Ethics).

We believe the assurance evidence we have obtained is sufficient and appropriate to provide a basis for our conclusion.

Responsibilities of management for the selected interim financial information

Management is responsible for the preparation and presentation of the selected interim financial information in accordance with the basis of preparation selected and disclosed by the entity as set out in the related notes. Furthermore, management is responsible for such internal control as it determines is necessary to enable the preparation of the selected interim financial information that is free from material misstatement, whether due to fraud or error.

Ernst & Young Accountants LLP is a limited liability partnership incorporated under the laws of England and Wales and registered with Companies House under number OC335594. The term partner in relation to Ernst & Young Accountants LLP is used to refer to (the representative of) a member of Ernst & Young Accountants LLP. Ernst & Young Accountants LLP has its registered office at 6 More London Place, London, SE1 2DA, United Kingdom, its principal place of business at Boompjes 258, 3011 XZ Rotterdam, the Netherlands and is registered with the Chamber of Commerce Rotterdam number 24432944. Our services are subject to general terms and conditions, which contain a limitation of liability clause.