Page 67 - Mantena Annual report 2019

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financial statements of the parent company and profit of NOK 74 572 000 in the financial statements of financial statements of the parent company and profit of NOK 74 572 000 in the financial statements of Report on the Audit of the Financial Statements
the group. The financial statements comprise:
To the General Meeting of Mantena AS To the General Meeting of Mantena AS
INDEPENDENT AUDITOR’S REPORT INDEPENDENT AUDITOR’S REPORT
To the General Meeting of Mantena AS
Report on the Audit of the Financial Statements Report on the Audit of the Financial Statements INDEPENDENT AUDITOR’S REPORT
Opinion
Opinion
We have audited the financial statements of Mantena AS showing a profit of NOK 112 486 000 in the We have audited the financial statements of Mantena AS showing a profit of NOK 112 486 000 in the
the group. The financial statements comprise:
Opinion
• The financial statements of the parent company Mantena AS (the Company), which comprise the We have audited the financial statements of Mantena AS showing a profit of NOK 112 486 000 in the • The financial statements of the parent company Mantena AS (the Company), which comprise the
balance sheet as at 31 December 2019, the income statement and cash flow statement for the financial statements of the parent company and profit of NOK 74 572 000 in the financial statements of balance sheet as at 31 December 2019, the income statement and cash flow statement for the
year then ended, and notes to the financial statements, including a summary of significant the group. The financial statements comprise:
year then ended, and notes to the financial statements, including a summary of significant
accounting policies, and accounting policies, and
• The consolidated financial statements of Mantena AS and its subsidiaries (the Group), which
• The financial statements of the parent company Mantena AS (the Company), which comprise the
• The consolidated financial statements of Mantena AS and its subsidiaries (the Group), which
comprise the balance sheet as at 31 December 2019, the income statement and cash flow balance sheet as at 31 December 2019, the income statement and cash flow statement for the comprise the balance sheet as at 31 December 2019, the income statement and cash flow
statement for the year then ended, and notes to the financial statements, including a summary of year then ended, and notes to the financial statements, including a summary of significant statement for the year then ended, and notes to the financial statements, including a summary of
significant accounting policies. accounting policies, and significant accounting policies.
• The consolidated financial statements of Mantena AS and its subsidiaries (the Group), which
In our opinion:
comprise the balance sheet as at 31 December 2019, the income statement and cash flow
In our opinion:
statement for the year then ended, and notes to the financial statements, including a summary of
• The financial statements are prepared in accordance with the law and regulations. significant accounting policies.
• The financial statements are prepared in accordance with the law and regulations.
• The accompanying financial statements give a true and fair view of the financial position of the
• The accompanying financial statements give a true and fair view of the financial position of the
Company as at 31 December 2019, and its financial performance and its cash flows for the year In our opinion:
Company as at 31 December 2019, and its financial performance and its cash flows for the year
then ended in accordance with the Norwegian Accounting Act and accounting standards and then ended in accordance with the Norwegian Accounting Act and accounting standards and
practices generally accepted in Norway.
• The financial statements are prepared in accordance with the law and regulations.
practices generally accepted in Norway.
• The accompanying consolidated financial statements give a true and fair view of the financial
• The accompanying financial statements give a true and fair view of the financial position of the
• The accompanying consolidated financial statements give a true and fair view of the financial
position of the Group as at 31 December 2019, and its financial performance and its cash flows for Company as at 31 December 2019, and its financial performance and its cash flows for the year position of the Group as at 31 December 2019, and its financial performance and its cash flows for
the year then ended in accordance with the Norwegian Accounting Act and accounting standards then ended in accordance with the Norwegian Accounting Act and accounting standards and
the year then ended in accordance with the Norwegian Accounting Act and accounting standards
and practices generally accepted in Norway. practices generally accepted in Norway.
and practices generally accepted in Norway.
• The accompanying consolidated financial statements give a true and fair view of the financial
Basis for Opinion
position of the Group as at 31 December 2019, and its financial performance and its cash flows for
Basis for Opinion
We cthoendyuecatredthoeunreanuddeidt iinaccorrdancewiitthltahwesN, roergwuelgaitaionnAs,ccaonudnatiundgitAincgt asntadnadcacrodusnatnindgpsrtacntdicaersds We conducted our audit in accordance with laws, regulations, and auditing standards and practices
genearnadllypraccteicpetsedgeineNroarllwyaayc,cienpctleudiningNIonrtewranya.tional Standards on Auditing (ISAs). Our generally accepted in Norway, including International Standards on Auditing (ISAs). Our
responsibilities under those standards are further described in the Auditor’s Responsibilities for the responsibilities under those standards are further described in the Auditor’s Responsibilities for the
ABuasdist foofrthOepiFniinoanncial Statements section of our report. We are independent of the Company and the Audit of the Financial Statements section of our report. We are independent of the Company and the
Group as required by laws and regulations, and we have fulfilled our other ethical responsibilities in We conducted our audit in accordance with laws, regulations, and auditing standards and practices Group as required by laws and regulations, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient generally accepted in Norway, including International Standards on Auditing (ISAs). Our
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
responsibilities under those standards are further described in the Auditor’s Responsibilities for the and appropriate to provide a basis for our opinion.
Audit of the Financial Statements section of our report. We are independent of the Company and the
Other information
Group as required by laws and regulations, and we have fulfilled our other ethical responsibilities in
Other information
aMcacnoargdeamncenwt itshrethsepsoensriebqleuifroermtehnetso.thWeer ibnefoliremveattihoant. tTheaoutdhietreivnifdoermncaetiwone choamveproibsetasininefdorims sautifofinciiennt Management is responsible for the other information. The other information comprises information in
athnedanpnpuraolpreiaptoerto, epxrcoevpidtethaebfainsaisncfoiarlosutartoepmineinotns. and our auditor's report thereon. the annual report, except the financial statements and our auditor's report thereon.
Otuhreorpiinfiornmoantiothne financial statements does not cover the other information and we do not express Our opinion on the financial statements does not cover the other information and we do not express
any form of assurance conclusion thereon.
Management is responsible for the other information. The other information comprises information in any form of assurance conclusion thereon.
the annual report, except the financial statements and our auditor's report thereon.
Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
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© Deloitte AS © Deloitte AS
Deloitte AS and Deloitte Advokatfirma AS are the Norwegian affiliates of Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited ("DTTL"), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as "Deloitte Global") does not provide services to clients. Please see www.deloitte.no for a more detailed description of DTTL and its member firms.
Registrert i Foretaksregisteret Medlemmer av Registrert i Foretaksregisteret Medlemmer av Den norske Revisorforening
Den norske Revisorforening Organisasjonsnummer: 980 211 282 Organisasjonsnummer: 980 211 282
Registrert i Foretaksregisteret Medlemmer av
Den norske Revisorforening Organisasjonsnummer: 980 211 282
Please see www.deloitte.no for a more detailed description of DTTL and its member firms.
Annual report 2019 67
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