DHL 2000 Annual Report Download - page 87

Download and view the complete annual report

Please find page 87 of the 2000 DHL 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.

Page out of 152

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
  • 36
  • 37
  • 38
  • 39
  • 40
  • 41
  • 42
  • 43
  • 44
  • 45
  • 46
  • 47
  • 48
  • 49
  • 50
  • 51
  • 52
  • 53
  • 54
  • 55
  • 56
  • 57
  • 58
  • 59
  • 60
  • 61
  • 62
  • 63
  • 64
  • 65
  • 66
  • 67
  • 68
  • 69
  • 70
  • 71
  • 72
  • 73
  • 74
  • 75
  • 76
  • 77
  • 78
  • 79
  • 80
  • 81
  • 82
  • 83
  • 84
  • 85
  • 86
  • 87
  • 88
  • 89
  • 90
  • 91
  • 92
  • 93
  • 94
  • 95
  • 96
  • 97
  • 98
  • 99
  • 100
  • 101
  • 102
  • 103
  • 104
  • 105
  • 106
  • 107
  • 108
  • 109
  • 110
  • 111
  • 112
  • 113
  • 114
  • 115
  • 116
  • 117
  • 118
  • 119
  • 120
  • 121
  • 122
  • 123
  • 124
  • 125
  • 126
  • 127
  • 128
  • 129
  • 130
  • 131
  • 132
  • 133
  • 134
  • 135
  • 136
  • 137
  • 138
  • 139
  • 140
  • 141
  • 142
  • 143
  • 144
  • 145
  • 146
  • 147
  • 148
  • 149
  • 150
  • 151
  • 152

79
Konzernanz
Auditor’s Report
Independent auditor’s report
We have audited the accompanying consolidated finan-
cial statements of Deutsche Post AG,Bonn for the fi-
nancial year from January 1 to December 31, 2000,
comprising the balance sheet, income statement,state-
ment of changes in equity, cash flow statement and
the notes to the financial statements. These consoli-
dated financial statements, which were prepared in
accordance with the standards laid down by the Inter-
national Accounting Standards Committee (IASC),
are the responsibility of Deutsche Post AG’s Managing
Board.Our responsibility is to express an opinion on
these consolidated financial statements based on our
audit and examination of whether they comply with
the International Accounting Standards (IAS).
We conducted our Group audit in accordance with
German auditing standards, the generally accepted
standards for the audit of financial statements pro-
mulgated by the Institut der Wirtschaftsprüfer (Insti-
tute of Public Auditors in Germany) and the Interna-
tional Standards on Auditing (ISA). Those standards
require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated
financial statements are free of material misstatements.
Performing an audit includes examining,on a test basis,
evidence supporting the amounts and disclosures in the
consolidated financial statements. It also includes as-
sessing the accounting principles used and significant
estimates made by the Managing Board,as well as eval-
uating the overall financial statements presentation.
We believe that our audit provides a reasonable basis
for our opinion.
In our opinion based on the results of our audit, the
consolidated financial statements as of December 31,
2000 give a true and fair view of the net assets and fi-
nancial position of the Group, the consolidated results
of its operations and its cash flows for the year then
ended in accordance with IAS.
Our audit which,in accordance with German auditing
standards, also covered the management report pre-
pared by Deutsche Post AG’s Managing Board for the
financial year from January 1 to December 31,2000,
has not led to any reservations. In our opinion, the
management report provides a fair understanding of
the Group’s position and suitably presents the risk of
future development.We also confirm that the consoli-
dated financial statements as of December 31,2000 and
the management report for 2000 meet the requirements
for the company to be exempted from the obligation to
prepare consolidated financial statements and a man-
agement report for the Group under German law.
Düsseldorf,March 26,2001
PwC Deutsche Revision
Aktiengesellschaft
Wirtschaftsprüfungsgesellschaft
Klotzbach
Wirtschaftsprüfer
(German Certified
Public Accountant)
Menke
Wirtschaftsprüfer
(German Certified
Public Accountant)
Auditor’s Report