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This excerpt taken from the ELN 6-K filed Mar 30, 2009. Respective
Responsibilities of Directors and Auditor
The directors’ responsibilities for preparing the Annual
Report and the financial statements in accordance with
applicable law and International Financial Reporting Standards
(IFRS) as adopted by the European Union are set out in the
Statement of Directors’ Responsibilities on page 91.
Our responsibility is to audit the financial statements in
accordance with relevant legal and regulatory requirements and
International Standards on Auditing (United Kingdom and Ireland).
We report to you our opinion as to whether the financial
statements give a true and fair view in accordance with IFRS as
adopted by the European Union and have been properly prepared in
accordance with the Companies Acts, 1963 to 2006 and
Article 4 of the IAS Regulation.
We also report to you whether, in our opinion: proper books of
account have been kept by the company; whether at the balance
sheet date, there exists a financial situation requiring the
convening of an extraordinary general meeting of the company;
and whether the information given in the Directors’ Report
is consistent with the financial statements. In addition, we
state whether we have obtained all the information and
explanations necessary for the purposes of our audit, and
whether the parent company financial statements are in agreement
with the books of account.
We also report to you if, in our opinion, any information
specified by law or the Listing Rules of the Irish Stock
Exchange regarding directors’ remuneration and
directors’ transactions is not disclosed and, where
practicable, include such information in our report.
We review whether the Corporate Governance Statement reflects
the company’s compliance with the nine provisions of the
2006 Financial Reporting Council Combined Code specified for our
review by the Listing Rules of the Irish Stock Exchange, and we
report if it does not. We are not required to consider whether
the board’s statements on internal control cover all risks
and controls, or form an opinion on the effectiveness of the
group’s corporate governance procedures or its risk and
control procedures.
We read the other information contained in the Annual Report and
consider whether it is consistent with the audited financial
statements. The other information comprises only the Letter from
the Chairman, the Letter from the CEO, the Operating Review, the
Financial Review, the Directors’ Report, the Corporate
Governance Statement, the Report of the Leadership Development
and Compensation Committee and the Report of the Audit
Committee. We consider the implications for our report if we
become aware of any apparent misstatements or material
inconsistencies with the financial statements. Our
responsibilities do not extend to any other information.
Table of Contents
This excerpt taken from the ELN 6-K filed Mar 31, 2008. Respective
Responsibilities of Directors and Auditor
The directors’ responsibilities for preparing the Annual
Report and the financial statements in accordance with
applicable law and International Financial Reporting Standards
(IFRSs) as adopted by the European Union (EU) are set out in the
Statement of Directors’ Responsibilities on page 59.
Our responsibility is to audit the financial statements in
accordance with relevant legal and regulatory requirements and
International Standards on Auditing (United Kingdom and Ireland).
We report to you our opinion as to whether the financial
statements give a true and fair view in accordance with IFRSs as
adopted by the EU and have been properly prepared in accordance
with the Companies Acts 1963 to 2006 and Article 4 of the
IAS Regulation.
We also report to you whether, in our opinion: proper books of
account have been kept by the company; whether at the balance
sheet date, there exists a financial situation requiring the
convening of an extraordinary general meeting of the company;
and whether the information given in the Directors’ Report
is consistent with the financial statements. In addition, we
state whether we have obtained all the information and
explanations necessary for the purposes of our audit, and
whether the parent company financial statements are in agreement
with the books of account.
We also report to you if, in our opinion, any information
specified by law or the Listing Rules of the Irish Stock
Exchange regarding directors’ remuneration and
directors’ transactions is not disclosed and, where
practicable, include such information in our report.
We review whether the Corporate Governance Statement reflects
the company’s compliance with the nine provisions of the
2006 Combined Code specified for our review by the Listing Rules
of the Irish Stock Exchange, and we report if it does not. We
are not required to consider whether the board’s statements
on internal control cover all risks and controls, or form an
opinion on the effectiveness of the group’s corporate
governance procedures or its risk and control procedures.
We read the other information contained in the Annual Report and
consider whether it is consistent with the audited financial
statements. The other information comprises only the Financial
Review, the Operating Review and Directors’ Report. We
consider the implications for our report if we become aware of
any apparent misstatements or material inconsistencies with the
financial statements. Our responsibilities do not extend to any
other information.
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