Page 190 - KELAG Annual Report 2019
P. 190

It is our responsibility to determine whether the consolidated non-financial statement has been prepared as part of the
                    group management report, to read and assess whether, based on knowledge gained during our audit, it contains any
                    material inconsistencies with the consolidated financial statements or any apparent material misstatement of fact.

                    Management is responsible for the preparation of the group management report in accordance with Austrian company
                    law.

                    We have conducted our audit in accordance with generally accepted standards on the audit of group management reports
                    as applied in Austria.



                    In our opinion, the group management report is consistent with the consolidated financial statements and has been
                    prepared in accordance with legal requirements. The disclosures pursuant to Section 243a UGB (Austrian Commercial
                    Code) are appropriate.



                    Based on our knowledge gained in the course of the audit of the consolidated financial statements and our understanding
                    of the Group and its environment, we did not note any material misstatements in the group management report.





                    Management is responsible for other information. Other information is all information provided in the annual report, other
                    than the consolidated financial statements, the group management report and the auditor’s report. We expect the annual
                    report to be provided to us after the date of the auditor’s report.

                    Our opinion on the consolidated financial statements does not cover other information and we do not provide any kind
                    of assurance thereon.

                    In conjunction with our audit, it is our responsibility to read this other information as soon as it becomes available, to
                    assess  whether,  based  on  knowledge  gained  during  our  audit,  it  contains  any  material  inconsistencies  with  the
                    consolidated financial statements or any apparent material misstatement of fact.




                    We were elected as auditors at the Annual General Meeting on 24 May 2019 for the first time and were appointed by the
                    supervisory board on 8 July 2019 to audit the financial statements of KELAG-Kärntner Elektrizitäts-Aktiengesellschaft for
                    the financial year ending on that date.

                    We declare that our opinion expressed in the "Report on the Consolidated Financial Statements" section of our report is
                    consistent with our additional report to the Audit Committee, in accordance with Article 11 AP Regulation.
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