Page 107 - InterEnergo - Annual Report 2020

Interenergo Accounting report Interenergo Accounting report

3. Independent auditor’s report

KPMG SLOVENIJA, podjetje za revidiranje, d.o.o. Telefon: +386 (0) 1 420 11 60
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SI-1000 Ljubljana
Slovenija

This document is a free translation of the Slovenian original. Terminology current
in Anglo-Saxon countries has been used where practicable for the purposes Basis for Opinion
of this translation in order to aid understanding. The binding Slovenian original
should be referred to in matters of interpretation. We conducted our audit in accordance with International Independence Standards) (IESBA
International Standards on Auditing (ISAs). Our Code) together with the ethical requirements
responsibilities under those standards are that are relevant to our audit of the financial
further described in the Auditor’s
statements in Slovenia and we have fulfilled
Independent Auditors' Report Responsibilities for the Audit of the Financial our other ethical responsibilities in accordance
Statements section of our report. We are
with these requirements and the IESBA Code.
independent of the Company in accordance
obtained is sufficient and appropriate to
with International Ethics Standards Board for We believe that the audit evidence we have
Accountants International Code of Ethics for provide a basis for our opinion.
To the owner Professional Accountants (including
of Interenergo, energetski inženiring, d.o.o. Other Information
Management is responsible for the other Company’s Act dated 4 May 2006 (official
information. The other information comprises gazette of Republic of Slovenia No. 42/2006
the “Management Report”, the “Report of with amendments - hereafter referred to as
Report on the Audit of Financial Statements Supervisory Board for business year 2020”, the “the applicable legal requirements”). Based
“Business Report” and the “Appendix” included solely on the work required to be undertaken in
in the Annual Report but does not include the the course of the audit of the financial
Opinion financial statements and our auditor’s report statements and the procedures above, in our
We have audited the accompanying In our opinion, the accompanying financial thereon. opinion, in all material respects:
financial statements of Interenergo, statements give a true and fair view of the Our opinion on the financial statements does - the information given in the Business
energetski inženiring, d.o.o. (the financial position of the Company as at not cover the other information and, except to Report for the financial year for which the
“Company”), which comprise: 31 December 2020, and of its financial the extent otherwise explicitly stated in our financial statements are prepared, is
- the statement of financial position as at performance and its cash flows for the year report we do not express any form of consistent with the financial statements;
then ended in accordance with the
assurance conclusion thereon.
31 December 2020; International Financial Reporting Standards - and
and, for the period from 1 January to as adopted by the European Union (“IFRS In connection with our audit of the financial the Business Report has been prepared in
accordance with the applicable legal
31 December 2020: EU”). statements, our responsibility is to read the requirements.
other information and, in doing so, consider
- the statement of profit or loss; whether the other information is materially In addition, in light of the knowledge and
- the statement of comprehensive inconsistent with the financial statements or understanding of the Company and its
income; our knowledge obtained in the audit, or environment in which it operates, obtained in
- the statement of changes in equity; otherwise appears to be materially misstated. the course of our audit, we are required to
- the statement of cash flows; With respect to the Business Report, we report if we have identified material
considered whether the Business Report misstatements in other information. We have
and includes the disclosures required by the nothing to report in this respect.
- notes, comprising significant accounting
policies and other explanatory Responsibilities of Management and Those Charged with Governance for the Financial
information. Statements
Management is responsible for the preparation Company's ability to continue as a going
of financial statements that give a true and fair concern, disclosing, as applicable, matters
view in accordance with the IFRS EU, and for related to going concern and using the going
such internal control as management concern basis of accounting unless
determines is necessary to enable the management either intends to liquidate the
preparation of financial statements that are Company or to cease operations, or has no
free from material misstatement, whether due realistic alternative but to do so.
to fraud or error. Those charged with governance are
In preparing the financial statements, responsible for overseeing the Company’s
management is responsible for assessing the financial reporting process.
The Independent Auditor’s Report is a translation of the original Independent Auditor’s Report in Slovene, issued on the
financial statements and the notes thereto in Slovene. This translation is provided for reference purposes only and is not to
be signed.

TRR: SI56 2900 0000 1851 102
© 2021 KPMG SLOVENIJA, podjetje za revidiranje, d.o.o., slovenska vpis v sodni register: Okrožno sodišče v Ljubljani The Independent Auditor’s Report is a translation of the original Independent Auditor’s Report in Slovene, issued on the financial
družba z omejeno odgovornostjo in članica globalne organizacije št. reg. vl.: 061/12062100 statements and the notes thereto in Slovene. This translation is provided for reference purposes only and is not to be signed.
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