annual Report 2009 - STRATEC Biomedical AG

Report of the board of Management
Report of the supervisory board
THE share
Corporate Governance
Group Management report
Consolidated financial statements
Service
AUDIT OPINION OF GROUP AUDITOR
We have audited the consolidated financial statements compiled by STRATEC Biomedical Systems
Aktiengesellschaft, Birkenfeld, which consist of the balance sheet, the statement of comprehensive
income, the statement of changes in shareholders’ equity, the cash flow statement and the
notes to the consolidated financial statements, as well as the group management report, for the
financial year from January 1 to December 31, 2009. The compilation of the consolidated financial
statements and group management report in accordance with IFRS as adopted by the EU, as well
as with the provisions of German commercial law requiring supplementary application pursuant to
Section 315 a (1) of the German Commercial Code (HGB), lies within the responsibility of the board
of management of the company. It is our responsibility to submit an opinion on the consolidated
financial statements and the group management report on the basis of our audit.
We conducted our audit of the consolidated financial statements in accordance with Section 317
of the German Commercial Code (HGB), taking due account of the principles governing the proper
auditing of financial statements promulgated by the German Institute of Auditors (IDW). These standards
require the audit to be planned and executed such that any inaccuracies and infringements
with a material impact on the presentation of the net asset, financial and earnings situation provided
by the consolidated financial statements, taking due account of applicable accounting standards,
and by the group management report are identified with reasonable assurance. When determining
the audit procedures, account was taken of our knowledge of the business activities and economic
and legal environment of the group, as well as of expectations as to any possible misstatements. The
effectiveness of the internal accounting controlling system and the evidence supporting the disclosures
made in the consolidated financial statements and the group management report were examined
within the framework of the audit, principally on the basis of trial samples. The audit includes
an assessment of the annual financial statements of the companies included in the consolidated
financial statements, the delineation of the scope of consolidation, the accounting and consolidation
principles thereby applied, and the principal estimates made by the board of management, as well
as an appraisal of the overall presentation of the consolidated financial statements and the group
management report. We believe that our audit provides a reasonably secure basis for our opinion.
Our audit did not give rise to any qualifications.
On the basis of the findings of our audit, it is our opinion that the consolidated financial statements
are in accordance with IFRS as adopted by the EU, as well as with the provisions of German
commercial law requiring supplementary application pursuant to Section 315 a (1) of the German
Commercial Code (HGB), and that they provide a true and fair view of the net asset, financial and
earnings situation of the Group, taking due account of the aforementioned requirements. The group
management report is consistent with the consolidated financial statements and provides a suitable
overall portrayal of the situation of the group and adequately presents the opportunities and risks
relating to its future development.
Stuttgart, March 19, 2010
WirtschaftsTreuhand GmbH
Chartered Accountants
Tax Consultants
(Prof. Dr. Heni)
Chartered Accountant
(Richter)
chartered Accountant
stratec Annual Report 2009
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