AEG 21604 G Manual de usuario descargar pdf (Pagina 417)

F-176

Auditor's Assurance Report

Introduction

We have examined the 2009 Consolidated Pro-Forma Income Statement (the ‘Pro-Forma Financial Informa-

tion’), which has been compiled on the basis described in the Notes to the Pro-Forma Financial Information, for

illustrative purposes only, to provide information about how the acquisition of all shares in AEG Power Solu-

tions B.V. by 3W Power Holdings S.A (formerly : Germany1 Acquisition Limited) had it already occurred as at

1 January 2009 might have affected the financial information presented on the basis of the accounting policies

adopted by 3W Power Holdings S.A. (the ‘Company’) in preparing the financial statements for the year ended 31

December 2009.

Management is responsible for the compilation of the Pro-Forma Financial Information in accordance with the

requirements of the Commission Regulation (EC) No 809/2004. Our responsibility is to express a conclusion as

required by item 7 of Annex II of the Commission Regulation (EC) No 809/2004, as to the proper compilation of

the Pro-Forma Financial Information and the consistency of accounting policies. In providing this conclusion

we are not updating or refreshing any reports or opinions previously issued by us on any financial information

used in the compilation of the Pro-Forma Financial Information, nor do we accept responsibility for such reports

or opinions beyond that owed to those to whom those reports or opinions were addressed by us at the dates of

their issue and nor does the aforementioned conclusion require an audit of historical financial information on the

assumptions summarized in the accompanying notes.

Scope

We conducted our examination in accordance with Dutch law, including Standard 3850N “Assurance and other

engagements in connection with prospectuses”. The work that we performed for the purpose of making this

report, which involved no independent examination of any of the underlying financial information, including

their adjustment to the Company’s accounting policies nor of the pro forma assumptions stated in the pro forma

notes, consisted primarily of comparing the unadjusted financial information with the source documents, consid-

ering the evidence supporting the pro forma adjustments and discussing the pro forma financial information with

the Company management. We planned and performed our work so as to obtain the information and explana-

tions we considered necessary in order to provide us with reasonable assurance that the pro forma financial in-

formation has been properly compiled on the basis stated and that such basis is consistent with the accounting

policies of the Company.

Conclusion

Based on our examination, we conclude:

The Pro-Forma Financial Information has been properly compiled on the basis stated in the Notes to the Pro-

Forma Financial Information; and such basis is consistent with the accounting policies of the Company as de-

scribed in the notes to the consolidated financial statements of the Company as at and for the year ended 31 De-

cember 2009.

Other matters

Realization of future outcomes

Because of its nature, Pro-Forma Financial Information addresses a hypothetical situation and therefore does not

represent the Company’s actual financial position or results had the transaction or event occurred at the begin-

ning of the reporting period.

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AEG 21604 G Manual de usuario Pagina 417