Accounting policies

The consolidated financial statements of Fortum Group have been prepared in accordance with International Financial Reporting Standards (IFRS) and IFRIC Interpretations as adopted by the European Union. The financial statements also comply with Finnish accounting principles and corporate legislation.

The currently applicable accounting policies can be found in the latest Annual Report in Note1.

Effects from new standards, interpretations or presentation changes during the current year can be found in the latest Interim report in Note 2.