prospectus – report for the year 2006 - NASDAQ OMX Baltic

AB Lietuvos Dujos Prospectus – report for the year 2006
V. FINANCIAL STATUS
38 –39. Financial statements and their comments
The Company’s financial statements for 2006 were prepared in accordance with International Financial
Reporting Standards (IFRS). The most significant change in comparison with the previous period is that the
Company prepared not only its own financial statements as a parent Company but also consolidated financial
statements of the Group. For the Year 2004, only the Company’s financial statements are presented.
Due to the change in the accounting policy regarding accounting of the new customers’ fees received for the
connection to the Group’s and the Company’s natural gas system, the financial statements for 2005 have
been restated, respective corrections have been made also in the financial statements for 2005. Data for 2004
has not been restated.
The financial statements for the last three years prepared in accordance with IFRS and their comments
together with the independent auditor’s reports are presented in the appendices of the present prospectusreport
(see: Appendix 1: AB Lietuvos Dujos financial statements for the year ended 31 December 2005;
Appendix 2: AB Lietuvos Dujos consolidated and parent company’s financial statements for the year ended
31 December 2006 prepared according to International Financial Reporting Standards as adopted by EU
presented together with independent auditors’ report).
40. The Issuer’s annual report
The 2006 Consolidated Annual Report is presented as appendix of the present prospectus-report (see:
Appendix 3: The 2006 Consolidated Annual Report of AB Lietuvos Dujos).
41. Information about the audit
AB Lietuvos Dujos financial statements have been audited since 1996. The audit of the Company’s financial
statements for the year ended 31 December 2006 was conducted by UAB Ernst & Young Baltic.
Basic data about the audit company that conducted independent audit of AB Lietuvos Dujos consolidated
and parent company’s financial statements for the year ended 31 December 2006:
Name of the Company: UAB ERNST & YOUNG BALTIC
Date and place of registration: 26 June 2002
Company code: 110878442
Audit company’s licence No: 000514
Address of the registered office: Subačiaus 7, LT – 01008, Vilnius
Telephone and fax numbers: +370 5 2742200; +370 5 2742333
First name and surname of the independent auditor who audited the financial statements of the Company for
2006: Ramūnas Bartašius (auditor’s licence No 000362)
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