Unilever 2014 Annual Report Download - page 42
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Please find page 42 of the 2014 Unilever annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.NETHERLANDS KPM AOUNTANTS NV
TO THE ENERAL MEETIN OF UNILEVER NV
UNITED KINDOM KPM LLP
TO THE MEMBERS OF UNILEVER PL ONLY
For the purpose of these reports, the terms ‘we’ and ‘our’ denote KPM Accountants NV n relaton to the Netherlands responsbltes
and reportng oblgatons to the eneral Meetng of Unlever NV and KPM LLP n relaton to UK responsbltes and reportng oblgatons
to the members of Unlever PL The Unlever roup (‘the roup’) conssts of Unlever PL, Unlever NV and the enttes they controlled durng
the fnancal year The reports of KPM Accountants NV and KPM LLP are presented n the left and rght hand columns of ths report
respectvely Where separate columns are not presented, the content of the reports of KPM Accountants NV and KPM LLP are dentcal
The fnancal statements (‘the Fnancal Statements’) comprse
• the consoldated fnancal statements of the roup (‘the onsoldated Fnancal Statements’)
• the parent company fnancal statements of Unlever NV (‘the NV ompany Accounts’) and
• the parent company fnancal statements of Unlever PL (‘the PL ompany Accounts’),
each of whch are defned below
OPINIONS AND ONLUSIONS ARISIN FROM OUR AUDIT
1 OUR OPINIONS ON THE FINANIAL STATEMENTS ARE UNMODIFIED
We have audted the consoldated fnancal statements of the roup for the year ended 31 December 2014 whch comprse the
consoldated balance sheet as at 31 December 2014, the consoldated statements of ncome, comprehensve ncome, changes
n equty and cash flows for the year then ended and notes to the onsoldated Fnancal Statements, ncludng a summary of the
sgnfcant accountng polces and other explanatory nformaton In addton, KPM Accountants NV has audted the NV ompany
Accounts (whch comprse the company balance sheet as at 31 December 2014, the company proft and loss account for 2014 and
the notes comprsng a summary of the sgnfcant accountng polces and other explanatory nformaton) and KPM LLP has
audted the PL ompany Accounts (whch comprse the company balance sheet as at 31 December 2014 and the notes to the
PL ompany Accounts, ncludng the summary of the sgnfcant accountng polces and other explanatory nformaton)
In our opnon
• the onsoldated Fnancal Statements gve a true and far
vew of the fnancal poston of the roup as at 31 December
2014 and of ts result and ts cash flows for the year then
ended n accordance wth Internatonal Fnancal Reportng
Standards as adopted by the European Unon (IFRS as
adopted by the EU) and wth Part 9 of Book 2 of the
Netherlands vl ode and
• the NV ompany Accounts gve a true and far vew of the
fnancal poston of Unlever NV as at 31 December 2014,
and of ts result for 2014 n accordance wth Unted Kngdom
accountng standards and Part 9 of Book 2 of the
Netherlands vl ode
Bass for our opnon
We conducted our audt n accordance wth Dutch law,
ncludng the Dutch Standards on Audtng Our responsbltes
under those standards are further descrbed n the ‘Audtor’s
responsbltes’ secton of our report
We beleve that the audt evdence we have obtaned s
suffcent and approprate to provde a bass for our opnon
In our opnon
• the onsoldated Fnancal Statements and the PL
ompany Accounts gve a true and far vew of the state of
the roup’s and of Unlever PL’s affars as at 31 December
2014 and of the roup’s proft for the year then ended
• the onsoldated Fnancal Statements have been properly
prepared n accordance wth Internatonal Fnancal
Reportng Standards as adopted by the European Unon
(IFRS as adopted by the EU)
• the PL ompany Accounts have been properly prepared n
accordance wth Unted Kngdom Accountng Standards and
• both the onsoldated Fnancal Statements and the PL
ompany Accounts have been prepared n accordance wth
the requrements of the ompanes Act 2006 and, as regards
the onsoldated Fnancal Statements, Artcle 4 of the IAS
Regulaton
Separate opnon n relaton to IFRS as ssued by the
Internatonal Accountng Standards Board (IASB)
As explaned n the accountng polces set out n the
onsoldated Fnancal Statements, the roup, n addton to
complyng wth ts legal oblgaton to apply IFRS as adopted
by the EU, has also appled IFRS as ssued by the IASB
In our opnon, the onsoldated Fnancal Statements comply
wth IFRS as ssued by the IASB
79Unilever Annual Report and Accounts 2014 Financial statements
INDEPENDENT AUDITORS’ REPORTS