Annual Report 2015

120 | Flughafen Berlin

120 | Flughafen Berlin Brandenburg GmbH

Unsere Zahlen | 121 ← Auditor’s Opinion We have audited the consolidated annual accounts – comprising balance sheet, income statement, notes, cash flow statement and analysis of shareholders’ equity movement – and the consolidated management report prepared by Flughafen Berlin Brandenburg GmbH, Schönefeld, for the fiscal year from 1 January 2015 to 31 December 2015. According to German commercial law, the preparation of the consolidated annual accounts and the consolidated management report is the responsibility of the company’s management. It is our responsibility to form an independent opinion, based on our audit, of those consolidated annual accounts and of the consolidated management report. We conducted our audit in accordance with Section 317 HGB, taking into consideration the German standards of auditing issued by the Institut der Wirtschaftsprüfer (IDW). These standards require that we plan and perform the audit to obtain reasonable assurance that any errors and irregularities which would materially affect the representation of the assets, liabilities, financial position and profit and loss shown in the consolidated annual accounts with due regard to with generally accepted accounting standards and in the consolidated management report would be recognized. In determining the audit actions, we gave consideration to our knowledge of the business activities and the economic and legal environment of the Group as well as to our expectations of possible errors. The scope of the audit also includes, primarily on a test basis, an assessment of the effectiveness of the internal controlling system related to the accounting as well as of the evidence for the amounts and disclosures in the consolidated annual accounts and consolidated management report. The audit includes assessing the accounting information from the various divisions included in the consolidated annual accounts, the definition of the companies included in the consolidation, the accounting and consolidation methods used and the significant estimates made by the legal representative as well as evaluating the overall presentation of the consolidated annual accounts and the consolidated management report. We believe that our audit provides an adequately assured basis for our opinion. Our audit did not reveal any reasons for objection. In our opinion, based on our findings during the audit, the consolidated annual accounts are in conformity with legal statutes and, with due regard to the generally accepted accounting principles, give a true and fair view of the Company’s assets, liabilities, financial position and profit and loss. The consolidated management report is consistent with the consolidated annual accounts, gives overall a true and fair view of the Group’s position and accurately describes the opportunities and risks of future developments. Berlin, 9 March 2016 BDO AG, Wirtschaftsprüfungsgesellschaft signed Schulz, CPA signed Rehmer, CPA