To the Director General of the Benelux Office for Intellectual Property.
The accompanying summary financial statements for 2014, comprising the balance sheet as at 31 December 2014 and the summary income statement for the year then ended and the related notes, are derived from the audited financial statements of the Benelux Office for Intellectual Property for the year ended 31 December 2014. We expressed an unqualified audit opinion on those financial statements in our audit report of 13 May 2015. 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 2014 summary financial statements do not contain all the disclosures required under the accounting principles referred to in Part 9, Book 2 of the Dutch Civil Code. Reading the 2014 summary financial statements may therefore not substitute reading the 2014 audited financial statements of the Benelux Office for Intellectual Property.
Management is responsible for the preparation of a summary of the 2014 audited financial statements on the bases described in the notes to the summary financial statements.
Our responsibility is to express an opinion on the 2014 summary financial statements, based on our procedures conducted in accordance with Dutch law, including Dutch Accounting Standard 810 'Engagements relating to reporting on summary financial statements'.
In our opinion the 2014 summary financial statements derived from the audited financial statements of the Benelux Office for Intellectual Property for the year ended 31 December 2014 are consistent, in all material respects, with those financial statements, in accordance with the accounting policies described in the notes.
The Hague, 12 June 2015
Deloitte Accountants B.V.
T. J. Stalvord, RA