Unilever 2013 Annual Report Download - page 139

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OPINION WITH RESPET TO THE OMPANY AOUNTS
In our opinion, the company accounts give a true and fair view of
the financial position of Unilever N.V. as at 31 December 2013, and
of its result for the year then ended in accordance with United
Kingdom accounting standards and with Part 9 of Book 2 of the
Dutch Civil Code.
SEPARATE REPORT ON ONSOLIDATED FINANIAL
STATEMENTS
We have reported separately on the consolidated financial
statements of Unilever Group for the year ended 31 December
2013.
REPORT ON OTHER LEGAL AND REGULATORY
REQUIREMENTS
Pursuant to the legal requirement under Section 2: 393 sub 5 at e
and f of the Dutch Civil Code, we have no deficiencies to report as a
result of our examination whether the Report of the Directors,
(comprising the sections Strategic Report and Governance), to the
extent we can assess, has been prepared in accordance with Part 9
of Book 2 of this Code, and whether the information as required
under Section 2: 392 sub 1 at b-h has been annexed. Further we
report that the Report of the Directors, to the extent we can assess,
is consistent with the company accounts as required by Section 2:
391 sub 4 of the Dutch Civil Code.
Amsterdam, 4 March 2014
PricewaterhouseCoopers Accountants N.V.
Original has been signed by P J van Mierlo RA
INDEPENDENT AUDITOR’S REPORT
TO: THE GENERAL MEETING OF
UNILEVER N.V.
REPORT ON THE COMPANY ACCOUNTS
We have audited the accompanying company accounts 2013 as set
out on pages 137 to 140 of the Annual Report and Accounts 2013 of
Unilever N.V., Rotterdam, which comprise the balance sheet as at
31 December 2013, the profit and loss account for the year then
ended and the notes, comprising a summary of accounting
policies and other explanatory information.
DIRECTORS’ RESPONSIBILITY
The Directors are responsible for the preparation and fair
presentation of these company accounts in accordance with
United Kingdom accounting standards and with Part 9 of Book 2
of the Dutch Civil Code and for the preparation of the Report of the
Directors in accordance with Part 9 of Book 2 of the Dutch Civil
Code. Furthermore, the Directors are responsible for such
internal control as they determine is necessary to enable the
preparation of the company accounts that are free from material
misstatement, whether due to fraud or error.
AUDITOR’S RESPONSIBILITY
Our responsibility is to express an opinion on these company
accounts based on our audit. We conducted our audit in accordance
with Dutch law, including the Dutch Standards on Auditing. This
requires that we comply with ethical requirements and plan and
perform the audit to obtain reasonable assurance about whether
the company accounts are free from material misstatement.
An audit involves performing procedures to obtain audit evidence
about the amounts and disclosures in the company accounts. The
procedures selected depend on the auditor’s judgement, including
the assessment of the risks of material misstatement of the
company accounts, whether due to fraud or error. In making those
risk assessments, the auditor considers internal control relevant to
the company’s preparation and fair presentation of the company
accounts in order to design audit procedures that are appropriate in
the circumstances, but not for the purpose of expressing an opinion
on the effectiveness of the company’s internal control. An audit also
includes evaluating the appropriateness of accounting policies used
and the reasonableness of accounting estimates made by the
Directors, as well as evaluating the overall presentation of the
company accounts.
We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our audit opinion.
136 Unlever Annual Report and Accounts 2013Fnancal statements
COMPANY ACCOUNTS
INDEPENDENT AUDITOR’S REPORT UNILEVER NV