To the Director General of the Benelux Office for Intellectual Property
The accompanying summary financial statements 2013, which comprise the balance sheet as at 31 December 2013, the income statement for the year then ended, and related notes, are derived from the audited financial statements of the Benelux Office for Intellectual Property for the year ended 31 December 2013. We expressed an unqualified audit opinion on those financial statements in our report dated May 20, 2014. Those financial statements, and the summary financial statements, do not reflect the effects of events that occurred subsequent to the date of our report on those financial statements.
The summary financial statements 2013 do not contain all the disclosures required by the accounting policies in Part 9 of Book 2 of the Dutch Civil Code. Reading the summary financial statements 2013, therefore, is not a substitute for reading the audited financial statements 2013 of the Benelux Office for Intellectual Property.
Management is responsible for the preparation of a summary of the audited financial statements 2013 on the bases as described in the notes of the summary financial statements.
Our responsibility is to express an opinion on the summary financial statements 2013 based on our procedures, which were conducted in accordance with Dutch Law, including the Dutch Standard on Auditing 810 “Engagements to report on summary financial statements”.
In our opinion, the summary financial statements 2013 derived from the audited financial statements of the Benelux Office for Intellectual Property for the year ended 31 December 2013 are consistent, in all material respects, with those financial statements, in accordance with the accounting policies as described in the notes.
The Hague, June 27, 2014
Deloitte Accountants B.V.
Signed on the original: drs. T.J. Stalvord RA