Übersetzung für "Im rahmen unserer prüfung" in Englisch

For this reason, the assessment of the accounting for leases was of particular significance in the scope of our audit.

Within the framework of our audit, we performed the following audit procedures and other activities, including:

Further, we report that the management board report, to the extent we can assess, is consistent with the financial statements as required by Section 2:391 sub 4 of the Netherlands Civil Code.

Against this background and due to the high level of investment, the risk of impaired property, plant and equipment in the WACKER POLYSILICON segment was of material significance during our audit.

In the light of this, and owing to the underlying complexity of the valuation models, this issue was of particular importance within the framework of our audit.

As a part of our audit and together with the help of our internal specialists from Corporate Treasury Solutions, we, among other things, assessed the contractual and financial parameters and reviewed the accounting treatment, including the effects on equity and profit or loss, of the various hedging transactions.

In the scope of our continuous screening of investment inquiries, an opportunity occurred to acquire a minority stake in an attractive business venture that was opportunistically entered into in the current fourth quarter.

As part of our audit, we, among other things, assessed the process established by the Company to ensure that a legal dispute is recorded, its outcome is assessed, and the dispute is accounted for.

Furthermore, based on the information obtained during our audit, we assessed whether there were any indications for impairment of property, plant and equipment which were not identified by the Company.

The adjustments to EBITDA were of particular significance within the framework of our audit, as they are made on the basis of the Bayer Group's internal accounting guideline and there is a risk that the legal representatives may exercise their discretionary powers one-sidedly.

The platinum DGNB certificate is awarded to buildings that achieve at least 80 percent of the total possible point score during our audit.

Also taking into account the high amount of revenue related to the project business in the consolidated financial statements, we considered this matter to be of particular significance in the scope of our audit.

Within the framework of our audit, and with the support of our internal specialists from the Financial Risk Solutions unit, we assessed the contractual and financial fundamentals of the financial instruments, among other things, and reconstructed the accounting including the effects on equity and earnings of the various hedging transactions.

In connection with our audit of the consolidated financial statements, our responsibility is to read the other information in the annual report and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated.

During our audit we, among other procedures, considered the internal reporting and its sub-categorization of the individual reporting units and the changes in presentation, and reconciled this structure to the presentation used in the segment reporting.

Within the scope of our work we performed amongst others the following procedures concerning the materiality analysis, management approaches and key data – marked as “Reviewed 2014”:

In our view, this matter was of particular importance during our audit due to the complexity of the underlying agreement and the inherent risk that not all of the assets and liabilities transferring to ADC as part of the sale would be identified.

In connection with our audit of the consolidated financial statements, our responsibility is to read the other information, and, in doing so, consider whether the other information is materially inconsistent with the consolidated financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.

Therefore and due to the underlying complexity of the valuation models applied, this matter was of particular significance in the scope of our audit.

Also taking into account the high amount of revenue related to construction contracts in the consolidated financial statements, this matter is of particular significance in the scope of our audit.

Against this background and due to the underlying complexity of the measurement models, this matter was of particular importance during our audit.

Further, we report that the annual report, to the extent we can assess, is consistent with the annual accounts as required by Section 2:391 sub 4 of the Netherlands Civil Code.

Within the scope of our limited assurance engagement, which was – with intermittent delays – performed from December 2017 to April 2018, we have performed, amongst others, the following audit procedures and other activities:

As part of our audit, we critically assessed the terms and conditions for the issuance of the mandatory convertible notes and evaluated whether the mandatory convertible bond constitutes a contract within the meaning of IAS 32.13 that must be recognized in Bayer AG's consolidated financial statements as a financial liability and as an equity instrument in accordance with IAS 32.28.

Within the scope of our limited assurance engagement, which was performed from January to April 2019, we conducted, amongst others, the following audit procedures and other activities:

Since the classification of mandatory convertible notes as debt or partially as equity and partially as debt impacts the Bayer Group's capital structure (and thus the credit quality as well as the cost of capital for new loans), this matter was of particular importance during our audit.