AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 405)

F-164

Auditor's Report

We have audited the accompanying consolidated financial statements of Germany1 Acquisition Limited and its

subsidiaries (the "Group"), which comprise the Consolidated statement of financial position as at 31 December

2009, the Consolidated statement of income, the Consolidated statement of comprehensive income, the Consoli-

dated statement of changes in equity and the Consolidated statement of cash flows for the year then ended, and a

summary of significant accounting policies and the related notes. These financial statements have been prepared

under the accounting policies set out therein.

This report is made solely to the company's members, as a body, in accordance with section 262 of The Compa-

nies (Guernsey) Law, 2008. Our audit work has been undertaken so that we might state to the company's mem-

bers those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest

extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the

company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of directors and auditors

The directors' responsibilities for preparing the financial statements which give a true and fair view and are in

accordance with International Financial Reporting Standards as adopted by the European Union and are in com-

pliance with applicable Guernsey law are set out in the Statement of Directors' Responsibilities on page 40.

Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory require-

ments and International Standards on Auditing (UK and Ireland).

We report to you our opinion as to whether the financial statements give a true and fair view, are in accordance

with International Financial Reporting Standards as adopted by the European Union and comply with The Com-

panies (Guernsey) Law, 2008. We also report to you if, in our opinion, the company has not kept proper account-

ing records, or if we have not received all the information and explanations we require for our audit.

We read the other information accompanying the financial statements and consider whether it is consistent with

those statements. We consider the implications for our report if we become aware of any apparent misstatements

or material inconsistencies with the financial statements.

Basis of audit opinion

We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the

Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts

and disclosures in the financial statements. It also includes an assessment of the significant estimates and judge-

ments made by the Directors in the preparation of the financial statements, and of whether the accounting poli-

cies are appropriate to the company's circumstances, consistently applied and adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which we considered

necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial state-

ments are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our

opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.

1 2 ... 400 401 402 403 404 405 406 407 408 409 410 ... 650 651

AEG 21604 G Bedienungsanleitung Seite 405