Drucken GB - MME moviement

AUDITOR’S OPINION (MME AG)
We have audited the annual report presented by MME Me, Myself and Eye Enter-tainment
AG for the business year of 1 January 2004 to 31 December 2004, taking into
account its accounting and its management report. The accounting and the preparation
of the annual report and management report according to German commercial
law are the responsibility of the company’s management. It is our task, on the basis
of the audit we carried out, to assess the annual report, taking into account the
accounting and the management report.
We have undertaken our audit of the annual report according to § 317 HGB, in compliance
with the principles laid down by the Institut für Wirtschaftsprüfer (IDW) for the
orderly auditing of accounts in Germany. According to these principles, the audit is to
be planned and performed so as to determine with reasonable assurance whether
the annual report statement is free from errors and misstatements, taking into consideration
the principles of orderly accounting and the picture of the assets and the
financial and profit situation of the company given by the annual report. Knowledge
of the business activities and the economic and legal environment of the company
and evaluations of possible misstatements are taken into account in the determination
of audit procedures. Within the framework of the audit, the effectiveness of the
accounting-related internal controlling system as well as justifications of the declarations
of value in the accounting, annual report and management report are mainly
examined on a test basis. The audit includes assessing the accounting principles
used and significant estimates made by management as well as evaluating the overall
presentation of the annual report and the management report. We believe that
our audit provides a reasonable basis for our opinion.
Our audit has led to no reservations with the exception of the following restriction:
the annual statement demanded by § 161 AktG of the Guidelines of the Government
Commission for the German Corporate Governance Codex was not presented within
the required timeframe.
In our opinion, the annual report gives a true and fair view of the net assets, financial
position and results of operations of the Company for the business year, in accordance
with the principles of orderly accounting. On the whole, the company
management report provides a suitable understanding of the company’s position
and suitably presents the risks of future development.
Hamburg, 31 March 2005 BDO Deutsche Warentreuhand
Aktiengesellschaft
Wirtschaftsprüfungsgesellschaft
gez. Dr. Zemke ppa. Rathke
Auditor Auditor
NON-BINDING TRANSLATION
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