Independent auditor’s report
To: the members of the General Meeting and the Supervisory Directors of DELA Coöperatie U.A.
The summary financial statements 2018 (hereinafter “the summary financial statements”) of DELA Coöperatie U.A., Eindhoven, the Netherlands, are derived from the audited financial statements 2018 of DELA Coöperatie U.A.
In our opinion, the enclosed summary financial statements are, in all material respects, consistent with the audited financial statements 2018 of DELA Coöperatie U.A. based on the accounting policies described in notes 1, 2, and 3 to the financial statements.
The summary financial statements include:
- The consolidated balance sheet as at 31 December 2018;
- The consolidated operational income statement 2018;
- The corresponding summary notes.
Summary financial statements
The summary financial statements do not contain all the disclosures required under Title 9, Book 2 of the Dutch Civil Code (DCC). Reading the summary financial statements and our opinion thereon, therefore, is not a substitute for reading the audited financial statements 2018 of DELA Coöperatie U.A. and the auditor’s report thereon. The summary financial statements and the audited financial statements do not reflect the effects of events that occurred subsequent to the date of our report of 17 April 2019 on the audited financial statements.
The audited financial statements and our auditor’s report thereon
In our auditor’s report of 17 April 2019, we have expressed an unqualified opinion on the audited financial statements 2018 of DELA Coöperatie U.A.
That auditor's report also contains the communication of materiality, the scope of the group audit and the key audit matters.
Responsibility of Management and the Supervisory Board for the summary financial statements
Management is responsible for the preparation of the summary financial statements based on the criteria and accounting policies as set out on pages 105 and in notes 1, 2, and 3.
The Supervisory Board is responsible for supervising the financial reporting process of the Cooperation.
Our responsibility is to express an opinion on whether the summary financial statements are, in all material respects, consistent with the audited financial statements based on our procedures, which have been performed in accordance with Dutch law, including Dutch Accounting Standard 810 “Engagements to report on summary financial statements”.
Amsterdam, 29 May 2019
Deloitte Accountants B.V.
C.J. de Witt RA