AEG 21604 G Manual de usuario descargar pdf (Pagina 645)

F-404

The 2008 Financial Statements of AEG Power Solutions BV and the unqualified auditors report on these 2008

Financial Statements dated 6 July 2009 have been derived from the Annual Report 2008 of AEG Power Solu-

tions BV. For the purpose of the prospectus the part in the auditor’s report which relates to the report on other

legal and regulatory requirements is not applicable.

To the annual General Meeting of Shareholders of AEG Power Solutions B.V.

Auditor's Report

Report on the financial statements

We have audited the accompanying 2008 financial statements of AEG Power Solutions B.V. (formerly Power

Supply Systems Holdings (The Netherlands) B.V. and 3W Power Holdings B.V. respectively), Amsterdam. The

financial statements consist of the consolidated financial statements and the company financial statements. The

consolidated financial statements comprise the consolidated balance sheet as at 31 December 2008, the consoli-

dated income statement, statement of recognised income and expense and cash flow statement for the year then

ended, and a summary of significant accounting policies and other explanatory notes. The company financial

statements comprise the company balance sheet as at 31 December 2008, the company income statement for the

year then ended and the notes.

Management's responsibility

Management is responsible for the preparation and fair presentation of the financial statements in accordance

with International Financial Reporting Standards as adopted by the European Union and with Part 9 of Book 2 of

the Netherlands Civil Code, and for the preparation of the Directors' Report in accordance with Part 9 of Book 2

of the Netherlands Civil Code.

This responsibility includes: designing, implementing and maintaining internal control relevant to the prepara-

tion and fair presentation of the financial statements that are free from material misstatement, whether due to

fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are

reasonable in the circumstances.

Auditor's responsibility

Our responsibility is to express an opinion on the financial statements based on our audit. We conducted our

audit in accordance with Dutch law. This law requires that we comply with ethical requirements and plan and

perform our audit to obtain reasonable assurance whether the financial statements are free from material mis-

statement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the fi-

nancial statements. The procedures selected depend on the auditor's judgment, including the assessment of the

risks of material misstatement of the financial statements, whether due to fraud or error.

In making those risk assessments, the auditor considers internal control relevant to the Company's preparation

and fair presentation of the financial statements in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal

control.

An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of

accounting estimates made by management, as well as evaluating the overall presentation of the financial state-

ments.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit

opinion.

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AEG 21604 G Manual de usuario Pagina 645