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Voit selata julkaisua ylävalikon tai aukeaman reunoissa olevien nuolipainikkeiden avulla. Voit vaihtaa aukeamaa myös sivun alalaidassa olevan aukeamanauhan avulla.
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Sivu: 1Sivu: 2Sivu: 3Sivu: 4Sivu: 5Sivu: 6Sivu: 7Sivu: 8Sivu: 9Sivu: 10Sivu: 11Sivu: 12Sivu: 13Sivu: 14Sivu: 15Sivu: 16Sivu: 17Sivu: 18Sivu: 19Sivu: 20Sivu: 21Sivu: 22Sivu: 23Sivu: 24Sivu: 25Sivu: 26Sivu: 27Sivu: 28Sivu: 29Sivu: 30Sivu: 31Sivu: 32Sivu: 33Sivu: 34Sivu: 35Sivu: 36Sivu: 37Sivu: 38Sivu: 39Sivu: 40Sivu: 41Sivu: 42Sivu: 43Sivu: 44Sivu: 45Sivu: 46Sivu: 47Sivu: 48Sivu: 49Sivu: 50Sivu: 51fiNANCiAL sTATEmENTs fiNANCiAL sTATEmENTs AUDiTOR’s REPORT TO THE ANNUAL GENERAL mEETiNG Of GAsUm OY We have audited the accounting records, the financial statements, the report of the board of Directors, and the administration of Gasum Oy for the year ended on 31 December 2009. The financial statements comprise the consolidated balance sheet, income statement, cash flow statement and notes to the consolidated financial statements, as well as the parent company’s balance sheet, income statement, cash flow statement and notes to the financial statements. statements or of the report of the board of Directors, whether due to fraud or error. in making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements and the report of the board of Directors in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements and the report of the board of Directors. The audit was performed in accordance with good auditing practice in finland. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. REsPONsibiLiTY Of THE bOARD Of DiRECTORs AND THE mANAGiNG DiRECTOR The board of Directors and the managing Director are responsible for the preparation and fair presentation of the financial statements and the report of the board of Directors in accordance with the laws and regulations governing the preparation of the financial statements and the report of the board of Directors in finland.The board of Directors is responsible for the appropriate arrangement of the control of the company’s accounts and finances, and the managing Director shall see to it that the accounts of the company are in compliance with the law and that its financial affairs have been arranged in a reliable manner. OPiNiON ON THE fiNANCiAL sTATEmENTs AND THE REPORT Of THE bOARD Of DiRECTORs in our opinion the financial statements and the report of the board of Directors give a true and fair view of the financial performance and financial standing of the Group and the parent company in accordance with the laws and regulations governing the preparation of financial statements and the report of the board of Directors in finland.The information in the report of the board of Directors is consistent with the information in the financial statements. in our opinion, the members of the supervisory board and the board of Directors and the Chief Executive Officer of the parent company can be discharged from liability for the period audited by us. We have examined the unbundled income statement, balance sheet and further information presented under the notes to the financial statements. in our opinion these have been drawn up in compliance with the Natural Gas market Act and the provisions and regulations issued thereunder. AUDiTOR’s REsPONsibiLiTY Our responsibility is to perform an audit in accordance with good auditing practice in finland, and to express an opinion on the parent company’s financial statements, on the consolidated financial statements and on the report of the board of Directors based on our audit. Good auditing practice requires that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements and the report of the board of Directors are free from material misstatement and whether the members of the board of Directors of the parent company and the managing Director have complied with the Limited Liability Companies Act. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements and the report of the board of Directors. The procedures selected depend on the auditor’s judgment and assessment of the risks of material misstatement of the financial Espoo, 22 february 2010 PricewaterhouseCoopers Oy Authorised Public Accountants Eero suomela Authorised Public Accountant 52
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