iesy Repository GmbH - Irish Stock Exchange

INDEPENDENT AUDITORS
The financial statements of iesy Hessen GmbH & Co. KG as of December 31, 2002 and for the year then ended, and
the consolidated financial statements of iesy Repository GmbH as of December 31, 2003 and 2004 and for the years then
ended, included in this Prospectus, have been audited by PricewaterhouseCoopers Aktiengesellschaft
Wirtschaftsprüfungsgesellschaft (former firm name PwC Deutsche Revision Aktiengesellschaft
Wirtschaftsprüfungsgesellschaft) (“PwC”), independent auditors, as stated in their reports appearing herein.
The audit reports of PwC for iesy Repository GmbH as of December 31, 2003 and 2004 and for the years then ended,
refer to group management reports that have not been included in the Prospectus. The examinations of and the audit reports
upon such group management reports are required under German auditing standards. Those examinations were not made in
accordance with generally accepted auditing or attestation standards in the United States. Accordingly, PwC does not express
any opinion on this information or on the consolidated financial statements included in this Prospectus in accordance with
U.S. generally accepted auditing standards or U.S. attestation standards.
The consolidated financial statements of Kabelnetz as of December 31, 2003 and December 31, 2004 and the years
then ended, included in this Prospectus have been audited by Ernst & Young AG Wirtschaftsprüfungsgesellschaft (“Ernst &
Young AG”), independent auditors, as stated in their report appearing herein.
The audit reports of Ernst & Young AG for Kabelnetz as of December 31, 2003 and 2004 and for the years then ended,
refer to a group management report that has not been included in the Prospectus. The examinations of and the audit reports
upon such group management reports are required under German auditing standards. Those examinations were not made in
accordance with generally accepted auditing or attestation standards in the United States. Accordingly, Ernst & Young AG
does not express any opinion on this information or on the consolidated financial statements included in this Prospectus in
accordance with U.S. generally accepted auditing standards or U.S. attestation standards.
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