Independent auditor’s report
To: the General Meeting and the Supervisory Board of DELA Coöperatie U.A.
Our opinion
The summary financial statements 2021 (hereinafter “the summary financial statements”) of DELA Coöperatie U.A., Eindhoven, the Netherlands, are derived from the audited financial statements 2021 of DELA Coöperatie U.A.
In our opinion, the enclosed condensed financial statements are, in all material respects, consistent with the audited financial statements 2021 of DELA Coöperatie U.A. based on the accounting policies described in notes 1 and 2 of the condensed financial statements.
The summary financial statements comprise:
- The consolidated balance sheet as at 31 December 2021;
- The operational income statement of 2021;
- Notes on the consolidated balance sheet and operational income statement.
Summary financial statements
The summary financial statements do not contain all the disclosures required by 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 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 auditor’s report on those financial statements of 30 april 2022.
The audited financial statements and our auditor’s report thereon
We expressed an unqualified audit opinion on the audited financial statements 2021 of DELA Coöperatie U.A. in our auditor’s report of 30 april 2022.
That auditor’s report also includes 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 condensed financial statements on the basis as described in notes 1 and 2 of the condensed financial statements.
The Supervisory Board is responsible for overseeing the financial reporting process.
Our responsibilities
Our responsibility is to express an opinion on whether the summary financial statements are consistent, in all material respects, with the audited financial statements based on our procedures, which we conducted in accordance with Dutch law, including the Dutch Accounting Standard 810 'Opdrachten om te rapporteren betreffende samengevatte financiële overzichten' (Engagements to report on summary financial statements).
Amsterdam, 30 June 2022
Deloitte Accountants B.V.
E. van Splunter