Germany - Preparation of financial statements

Description

Against the backdrop of the war of aggression on Ukraine and the resulting energy crisis, the Federal Republic of Germany is diversifying its energy supply to reduce dependence on Russian natural gas and expand the use of LNG. Deutsche Energy Terminal GmbH (DET) is the main operator of LNG terminals at the Wilhelmshaven, Brunsbüttel and Stade sites. The present engagement covers the audit of the annual financial statements of DET as well as the reporting to the bodies of the client. The engagement covers the audit of the annual financial statements for the years 2023, 2024, 2025, 2026 and 2027.
This engagement covers the audit of the financial statements of the contracting entity and the reporting to the contracting entity's governing bodies. The engagement covers the audit of the annual financial statements for the years 2023, 2024, 2025, 2026 and 2027.The annual financial statements are to be audited in accordance with the provisions of Section 267 HGB for large corporations. In addition, the audit of the annual financial statements shall be extended to include an audit of the proper conduct of business and the economic circumstances in accordance with Section 53 HGrG. The contractor shall prepare a separate report on this and make it available to the client.The subject of the audit shall be the accounting, annual financial statements, management report and compliance with the relevant statutory provisions. The annual financial statements shall disclose the total compensation of each member of the Management Board and each member of the Supervisory Board on an individualized basis and broken down into the individual components.The contractor shall prepare an audit report. The auditor's report must contain the following components:- explanatory section with analyses of key income statement and balance sheet items and- presentation for the Supervisory Board.The audited annual financial statements must be made available to the client in electronic form as a PDF and as a print version (10 copies in each case).Reporting shall be made to the DET management and at the meeting of the Supervisory Board in April of the year following the audit year. The costs for these presentations are included in the fee for the audit of the annual financial statements.

Opportunity closing date

28 September 2023

Value of contract

to be confirmed