INDEPENDENT ASSURANCE R E P O R T

To the user of the K L M emission calculator

Introduction

We have been engaged by K L M to provide assurance on the emission calculator as

provided by K L M on the K L M internet website in the "Calculation methodology of KLM's

calculator". The management of K L M is responsible for the emission data and

for the calculation methodology used in the emission calculator. Our responsibility is to

issue an opinion regarding the correct calculation of the emissions by the emission

calculator in accordance with the methodology as described in the "Calculation methodology of

KLM's calculator".

Scope

Our assurance engagement was designed to provide the users of the emission calculator

with reasonable assurance on whether for the K L M and K L M Cityhopper operated flights the

emissions are calculated in accordance with the methodology as described in the

"Calculation methodology of KLM's calculator" which is based on the actual

emissions over the period (1 October - 30 September 2012).

Criteria and assurance standard

There are no generally accepted standards for calculating the emissions of flights.

K L M developed its own methodology with criteria as described in the "Calculation

methodology of KLM's calculator". We believe that these criteria are suitable in view of

the purpose of our assurance engagement.

We conducted our engagement in accordance with the Intemational Standard on Assurance

Engagements (ISAE) 3000: Assurance Engagements other than Audits or Reviews of Historical

Financial Infonnation, issued by the Auditing and Assurance Standards Board.

Amongst others, this standard requires that the assurance team members possess the specific

skills and professional competencies needed to provide assurance on the

information and that they comply with the requirements of the IFAC Code of Ethics for

Professional Accountants to ensure their independence.

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Work undertaken

We performed the following activities:

• with relevant personnel of K L M to gain understanding of the process, the

methodology and its application;

• Auditing the source data used as input data for the emissions calculations;

• Testing whether the emission data for flights that are used in the calculation model

were properly derived from the information as registered in K L M systems for the year from

1 October to 30 September 2012;

• Testing whether the procedures and calculations used for the emission calculator are in

accordance with the methodology as described in the "Calculation methodology of KLM's

calculator".

Conclusions

Based on our work, we conclude that for the K L M and K L M Cityhopper operated flights the

calculated emissions are in accordance with the methodology as described in the

"Calculation methodology of KLM's calculator" which is based on the actual emissions

over the period 1 October - 30 September

Amstelveen, 25 April 2013

Sustainability

part of KPMG Advisory N.V.

W.J. Bartels RA

Attachment: Calculation methodology of KLM's calculator

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