Page 48 - Annual Report 2019

Supervisory Board Report
Group Management Report
Consolidated Financial Statements
Annexes

Other information
All other information is the responsibility of the Management Board. Other information includes:
• the statement on corporate governance in Section 3 of the Group management report under
section 289f (4) HGB),
• the annual report, with the exception of the audited consolidated financial statements and
our auditor’s report.

Other information is beyond the scope of our audit opinion on the consolidated financial statements
and the Group management report. As such, we are not providing an audit opinion or any other
form of audit conclusions related thereto.

In conjunction with our audit of the consolidated financial statements, we are responsible for
reading other information and determining whether this other information

• substantially deviates from the consolidated financial statements, the Group management report
or our knowledge gained during the audit or

• in any other way appears to have been presented incorrectly.

Responsibility of the Management Board and the Supervisory Board for the consolidated
financial statements and Group management report
The Management Board is responsible for preparing the consolidated financial statements,
which comply with German commercial law in all material respects, and ensuring that they provide
a true and fair view of the Group’s net assets, financial position and results of operations,
in accordance with German principles of proper accounting. Management is also responsible
for the internal controls it deems necessary in accordance with German principles of proper
accounting to enable the preparation of consolidated financial statements that are free from
material misstatement – whether intentional or unintentional.

When preparing the consolidated financial statements, the Management Board is responsible
for determining the Group’s ability to continue as a going concern. It is also responsible for disclosing
matters related to its business activities as a going concern provided these are relevant. Beyond
this, the Management Board is responsible for balancing the activities of a going concern based on
accounting principles, insofar as this does not conflict with actual or legal circumstances.
Moreover, the Management Board is responsible for preparing the Group management report, which
provides a true and fair view of the Group's situation, is consistent with the consolidated financial
statements in all material respects, complies with German statutory provisions and accurately
reflects the opportunities and risks of future growth. Furthermore, the Management Board is
responsible for enabling precautions and measures (systems) it deems necessary to prepare
the Group management report in accordance with applicable German legal regulations and the
ability to provide sufficient, suitable proof of the statements made in the Group management report.

The Supervisory Board is responsible for overseeing the Group’s financial reporting process for
preparing the consolidated financial statements and the Group management report.

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