Drucken GB - MME moviement

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AUDITOR’S OPINION (GROUP)
We have audited the consolidated financial statements presented by MME Me,
Myself and Eye Entertainment AG for the business year of 1 January 2004 to 31
December 2004, which comprises the balance sheet, the income statement and the
statement of changes in shareholders’ equity and cash flows as well as the notes to
the financial statements. The preparation and the content of the consolidated statements
are the responsibility of the company’s management. It is our task, on the
basis of the audit we carried out, to decide whether the consolidated financial statement
meets International Financial Reporting Standards (IFRS).
We conducted our audit of the consolidated financial statements in accordance with
German auditing regulations and 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 such that it
can be assessed with reasonable assurance whether the consolidated financial statements
are free from material misstatements. Knowledge of the business activities
and the economic and legal environment of the Group and evaluations of possible
misstatements are taken into account in the determination of audit procedures. The
evidence supporting the amounts and disclosures in the consolidated financial
statements is examined on a test basis within the framework of the audit. The audit
includes assessing the accounting principles used and significant estimates made by
management as well as evaluating the overall presentation of the consolidated
financial statements. We believe that our audit provides a reasonable basis for our
opinion.
Our audit produced 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. The earnings, after the date of acquisition as given in the
financial statement, from companies acquired during the business year are not
recorded in the report notes.
In our opinion, the consolidated financial statements give a true and fair view of the
net assets, financial position, results of operations and cash flows of the Group for
the business year, in accordance with the IFRS.