Report on Compliance of the Annual Report

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Transkript

Report on Compliance of the Annual Report
Report on Compliance
of the Annual Report
To the General Assembly of Garanti Emeklilik ve Hayat Anonim Şirketi;
Report of the Board of Directors Regarding with Annual Report Auditing within the Framework of Independent Audit Standards
We have audited the Annual Report of Garanti Emeklilik ve Hayat Anonim Şirketi (“the Company”) for the accounting period ending on
December 31, 2015.
Management’s Responsibility for the Annual Report
Pursuant to Article 514 of the Turkish Commercial Code (“TCC”) No: 6102 and the provisions set forth in the “Regulation on Financial
Structures of Insurance, Reassurance and Pension Companies” (“Regulation”) published in the Official Gazette No: 26606 on August 7,
2007, the Management is responsible for the preparation of the annual report in a way to ensure consistent and accurate representation the
Company’s financial statements. This responsibility includes implementing and maintaining internal controls deemed necessary for the
preparation of such an annual report.
Independent Auditor’s Responsibility
Our responsibility is to express an opinion on whether the financial information in the Company’s annual report is a consistent and accurate
representation of the financial statements, based on the independent audit we have conducted in accordance with TCC Article 397 and the
Regulation.
We conducted our audit in accordance with the independent auditing principles set forth in insurance laws and regulations, and Independent
Auditing Standards (“IAS”) issued by the Public Oversight Accounting and Auditing Standards Authority. These standards require that we
comply with ethical rules, and plan and perform the audit to obtain reasonable assurance whether the financial statements presented in the
annual report are free from material misstatement.
An independent audit involves performing procedures to obtain audit evidence about the amounts and disclosures in financial statements.
The procedures selected depend on the auditor’s professional judgment.
We believe that the audit evidence we have obtained during our independent audit is sufficient and appropriate to provide a basis for our
audit opinion.
Opinion
In our opinion, the financial information provided in the Board of Directors’ annual report is an accurate and consistent representation of the
audited financial statements.
Responsibilities arising from other regulatory requirements
In accordance with Paragraph 3, Article 402 of the Turkish Commercial Code, and within the framework of IAS 570 “Business Continuity,” we
have seen no evidence or cause that may jeopardize the existence and the continuity of the Company in the foreseeable future.
DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.
Member of DELOITTE TOUCHE TOHMATSU LIMITED
Şule Firuzment Bekçe, SMMM
Partner
Istanbul, 29 January 2016

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