Contents Introduction Management report Appendices Corporate governance Consolidated Financial Statements Company Financial Statements
Evaluating the overall presentation, structure and content
of the financial statements, including the disclosures, and
evaluating whether the financial statements represent the
underlying transactions and events in a manner that achieves
fair presentation.
Considering our ultimate responsibility for the opinion on
the Bank's financial statements, we are responsible for the
direction, supervision and performance of the group audit. In
this context, we have determined the nature and extent of the
audit procedures for components of the group to ensure that
we performed enough work to be able to give an opinion on
the financial statements as a whole. Determining factors are
the geographic structure of the group, the significance and/
or risk profile of group entities or activities, the accounting
processes and controls, and the industry in which the group
operates. On this basis, we selected group entities for which an
audit or review of financial information or specific balances was
considered necessary.
We communicate with the Supervisory Board regarding,
among other matters, the planned scope and timing of the
audit and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.
In this respect, we also issue an additional report to the audit
committee in accordance with Article 11 of the EU Regulation
on specific requirements regarding statutory audit of public-
interest entities.The information included in this additional
report is consistent with our audit opinion in this auditor's
report.
We provide the Supervisory Board with a statement that we
have complied with relevant ethical requirements regarding
independence, and to communicate with them all relationships
and other matters that may reasonably be thought to bear on
our independence, and where applicable, related safeguards.
From the matters communicated with the Supervisory Board,
we determine those matters that were of most significance in
the audit of the financial statements of the current period and
are therefore the key audit matters. We describe these matters
in our auditor's report unless law or regulation precludes
public disclosure about the matter or when, in extremely rare
circumstances, not communicating the matter is in the public
interest.
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