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Accounting Principles
freenet AG prepares its consolidated financial statements as well as its condensed interim consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS) as they must be applied in the European Union, supplemented by the commercial regulations pursuant to
§ 315a paragraph 1 of the German Commercial Code (HGB).
The parent company financial statements of freenet AG are prepared according to the accounting regulations of the German Commercial Code.
The Executive Board of freenet AG is responsible for preparing the financial statements.
The financial year coincides with the calendar year.
Audit
The consolidated financial statements and the parent company financial statements are examined by the auditors and the Supervisory Board. The auditors conduct the audit in accordance with the German auditing regulations and under consideration of the principles governing the proper execution of audits set by the German Institute of Auditors (Institut der Wirtschaftsprüfer, IDW). The audits also include the risk early warning system.
The condensed interim consolidated financial statements are discussed by the audit committee with the Executive Board before they are published.
In addition, freenet AG had its condensed interim consolidated financial statements on the half-year reviewed in 2011.
Audit 2011
The IFRS consolidated financial statements for the financial year 2011 were audited by PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt am Main. An unqualified auditor’s report was issued.
The parent company financial statements for the financial year 2011 were audited by PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt am Main. An unqualified auditor’s report was issued.
