INVESTKREDIT BANK AG - Xetra
INVESTKREDIT BANK AG - Xetra
INVESTKREDIT BANK AG - Xetra
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
THE <strong>BANK</strong> FOR CORPORATES<br />
Audit report<br />
Audit report according to IAS and audit certificate<br />
according to § 245a Austrian Commercial Code.<br />
We have audited the accompanying Consolidated Financial Statements of Investkredit Bank <strong>AG</strong>, Vienna,<br />
which comprise the Balance Sheets as at 31 December 2001 and 31 December 2000, and the Income<br />
Statements, the Cash flow Statements, the Statements of Changes in Equity and the Notes for the<br />
financial years from 1 January 2001 to 31 December 2001 and from 1 January 2000 to 31 December<br />
2000. These consolidated financial statements are the responsibility of the management. Our<br />
responsibility is to express an opinion on these Consolidated Financial Statements based on our audit.<br />
We have conducted our audit in conformity with accounting principles applicable in Austria. Those<br />
standards require that we plan and perform the audit to obtain reasonable assurance about whether<br />
the Consolidated Financial Statements are free of material misstatements. An audit includes examining,<br />
on a test basis, evidence supporting the amounts and disclosures in the Consolidated Financial Statements.<br />
An audit also includes assessing the accounting principles used and significant estimates made<br />
by management, as well as evaluating the overall consolidated financial statement presentation. We<br />
believe that our audit provides a reasonable basis for our opinion.<br />
In our opinion, the Consolidated Financial Statements give a true and fair view in all material respects<br />
of the financial position of Investkredit Bank <strong>AG</strong>, Vienna, and its subsidiaries as at 31 December 2001<br />
and 31 December 2000 and of the results of its operations and its cash flows for the financial years 1<br />
January 2001 to 31 December 2001 and 1 January 2000 to 31 December 2000 in accordance with<br />
the International Accounting Standards (IAS).<br />
Under Austrian law, an audit of the Consolidated Management Report has to be conducted and it has<br />
to be certified whether the legal requirements for the exemption from the preparation of consolidated<br />
accounts according to Austrian law are met.<br />
We confirm that the Management Report is consistent with the Consolidated Financial Statements<br />
and that the legal requirements for exemption from the presentation of consolidated accounts according<br />
to Austrian law are met.<br />
KPMG Austria GmbH<br />
Wirtschaftsprüfungs- und Steuerberatungsgesellschaft<br />
Wilhelm Kovsca<br />
Chartered Accountants and Tax Consultants<br />
Vienna, 21 February 2002<br />
Martin Wagner<br />
68
Change language