Group Management Report Products Safety and Health Environment Human Resources Social Commitment Consolidated Financial Statements 97
The auditor issued the following unqualified auditors’ report on the complete consolidated financial
statements, which also includes the components of the consolidated financial statements not included
in this publication.
Independent Auditors’ Report
To ALTANA Aktiengesellschaft, Wesel
Audit Opinions
We have audited the consolidated financial statements of ALTANA Aktiengesellschaft, Wesel,
and its subsidiaries (the Group), which comprise the consolidated statement of financial
position as at December 31, 2017, and the consolidated income statement, consolidated
statement of comprehensive income, consolidated statement of changes in shareholders’
equity and consolidated statement of cash flows for the financial year from January 1 to
December 31, 2017 and notes to the consolidated financial statements, including a sum-
mary of significant accounting policies. In addition, we have audited the group management
report of ALTANA for the financial year from January 1 to December 31, 2017. We have
not audited the content of those parts of the group management report listed in the “Other
Information” section of our auditor’s report.
In our opinion, on the basis of the knowledge obtained in the audit,
– the accompanying consolidated financial statements comply, in all material respects, with
the IFRSs as adopted by the EU, and the additional requirements of German commercial
law pursuant to § Article 315 e Abs. paragraph 1 HGB Handelsgesetzbuch: German Com-
mercial Code and, in compliance with these requirements, give a true and fair view of
the assets, liabilities, and financial position of the Group as at December 31, 2017, and of
its financial performance for the financial year from January 1 to December 31, 2017,
and
– the accompanying group management report as a whole provides an appropriate view of
the Group’s position. In all material respects, this group management report is consis-
tent with the consolidated financial statements, complies with German legal requirements
and appropriately presents the opportunities and risks of future development. Our audit
opinion on the group management report does not cover the content of those parts of the
group management report listed in the “Other Information” section of our auditor’s
report.
Pursuant to § 322 Abs. 3 Satz sentence 1 HGB, we declare that our audit has not led to any
reservations relating to the legal compliance of the consolidated financial statements and
of the group management report.
Basis for the Audit Opinions
We conducted our audit of the consolidated financial statements and of the group manage-
ment report in accordance with § 317 HGB and in compliance with German Generally
Accepted Standards for Financial Statement Audits promulgated by the Institut der Wirtschafts-
prüfer Institute of Public Auditors in Germany (IDW). Our responsibilities under those
requirements and principles are further described in the “Auditor’s Responsibilities for the
Audit of the Consolidated Financial Statements and of the Group Management Report”
section of our auditor’s report. We are independent of the group entities in accordance with
the requirements of German commercial and professional law, and we have fulfilled our