HSBC 2008 Annual Report Download - page 333

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We planned and performed our audit so as to obtain all the information and explanations which we considered
necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements
and the part of the Directors’ Remuneration Report to be audited are free from material misstatement, whether caused
by fraud or other irregularity or error. In forming our opinion we also evaluated the overall adequacy of the
presentation of information in the financial statements and the part of the Directors’ Remuneration Report to be
audited.
Opinion
In our opinion:
• the Group financial statements give a true and fair view, in accordance with IFRSs as adopted by the EU, of the
state of the Group’s affairs as at 31 December 2008 and of its profit for the year then ended;
• the parent company financial statements give a true and fair view, in accordance with IFRSs as adopted by the
EU as applied in accordance with the provisions of the Companies Act 1985, of the state of the parent
company’s affairs as at 31 December 2008;
• the financial statements and the part of the Directors’ Remuneration Report to be audited have been properly
prepared in accordance with the Companies Act 1985 and, as regards the group financial statements, Article 4 of
the IAS Regulation; and
• the information given in the Directors’ Report is consistent with the financial statements.
Separate opinion in relation to IFRSs
As explained in Note 1a on the Group financial statements, the Group in addition to complying with its legal
obligation to comply with IFRSs as adopted by the EU, has also complied with IFRSs as issued by the IASB. In our
opinion, the Group financial statements give a true and fair view, in accordance with IFRSs, of the state of the
Group’s affairs as at 31 December 2008 and of its profit for the year then ended.
KPMG Audit Plc 2 March 2009
Chartered Accountants
Registered Auditor