İndir - Gübre Fabrikaları T.A.Ş.

TO THE BOARD OF DIRECTORS OF
Gübre Fabrikalarý T.A.Þ.
INDEPENDENT AUDIT REPORT ABOUT
FINANCIAL STATEMENTS FOR
JANUARY 1 – DECEMBER 31,2007 ACCOUNTING PERIOD
We have audited the balance sheet of Gübre Fabrikalarý T.A.Þ. as of December 31,2007, the income statement and
related statement of shareholders equity table and cash flow statement for the year then ended and the summary
of financial policies and footnotes.
The Responsibility of Management of Administration About The Financial Statements
The management of administration is responsible for the preparation and honest presentation of financial statements
according to the financial reporting standards issued by Capital Markets Board. This responsibility includes the preparation
of financial statements with wrongnesses because of error and/or fraud and irregularity, and to provide the honest
reflect to provide the internal control plan, perform and attendance, to make the accounting estimates and to choose
the most appropriate accounting policies.
The Responsibility of Independent Audit Firm
Our responsibility, is to declare an opinion about the financial statements following our independent audit. Our
independent audit is suitable to independent audit standards issued by Capital Markets Board. These standards, require
the adaptation of ethic principles and require the independent audit to execute whether the financial statements
honestly externalizes the truth.
Our independent audit, involves the employment of independent audit tecnics about the amounts and footnotes of
financial tables to collect independent audit evidence. The choice of independent tecnics including whether the
financial statements include risk assessment about error and/or fraud and irregularity are carried according to our
occupational opinion . In this risk assesment, the internal control of the Company is taken into consideration. But, our
aim is not giving opinion about the internal control, but rather to plan the independent audit tecnics according to
suitable circumstances, apply the relationship between the financial statements prepared by the management and
internal control. Our independent audit involves the important accounting estimates made with accounting principles
embraced by the management of administration and the financial statements.
The independent audit evidence, that we obtained during our independent audit, provides adequate and suitable
support to form our opinion.
Opinion
In our opinion, the financial statements referred to below present fairly,in all material respects, the financial position
of Gübre Fabrikalarý T.A.Þ. as of December 31,2007 and the results of its financial operations and cash flows, in the
frame of financial reporting standards issued by Capital Markets Board.
Ýstanbul, March 10, 2008
KAVRAM BAÐIMSIZ DENETÝM VE YEMÝNLÝ MALÝ MÜÞAVÝRLÝK A.Þ
Ö. FAÝK YILMAZ
PARTNER
Annexed notes are inseperable part of financial statements.
GÜBRE FABRÝKALARI T.A.Þ. FAALÝYET RAPORU 2007
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