Bağımsız Denetim Kuruluşu | Denetim Türü | Görüş Türü |
---|---|---|
KPMG BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. | Sürekli | Olumlu |
CONVENIENCE TRANSLATION INTO ENGLISH OF THE INDEPENDENT AUDITOR'S REPORT RELATED TO ANNUAL REPORT ORIGINALLY ISSUED IN TURKISH
Report on the Audit of Board of Directors' Annual Report Based on Standards on Auditing
To the Board of Directors of Ray Sigorta Anonim Şirketi
Opinion
We have audited the accompanying annual report of Ray Sigorta Anonim Şirketi ("the Company"), for the period 1 January 2017 to 31 December 2017.
In our opinion, the financial information included in the annual report and the analysis of the Board of Directors about the financial position of the Company are consistent, in all material respects, with the audited complete set of financial statements and information obtained during the audit and provides a fair presentation.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing which is a component of the Turkish Auditing Standards ("TAS") issued by the Public Oversight, Accounting and Auditing Standards Authority ("POA") ("Standards on Auditing issued by POA") and the insurance legislation. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Annual Report section of our report. We declare that we are independent of the Company in accordance with the Code of Ethics for Auditors issued by POA ("POA's Code of Ethics") and the ethical requirements in the regulations issued by POA that are relevant to audit of financial statements, and we have fulfilled our other ethical responsibilities in accordance with the POA's Code of Ethics and regulations. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Auditor's Opinion on Complete Set of Financial Statements
We have expressed an unqualified opinion on the complete set of financial statements of the Company for the period 1 January 2017 to 31 December 2017 on 1 March 2018.
Board of Directors' Responsibility for the Annual Report
In accordance with the Articles 514 and 516 of the Turkish Commercial Code Numbered. 6102 ("TCC") and Regulation On Financial Structures Of Insurance, Reinsurance And Pension Companies ("the Communique) published in the Official Journal dated 7 August 2007 and No. 26606, the Company's management is responsible for the following regarding the annual report:
a) The Company's management prepares its annual report within the first three months following the date of statement of financial position and submits it to the general meeting.
b) The Company's management prepares its annual report in such a way that it presents accurately, completely, directly, true and fairly the flow of annual operations and financial position of the Company. In this report, the financial position of the Company is assessed in accordance with the Company's financial statements. The annual report shall also clearly state the details about the Company's development and risks that might be encountered. The assessment of the board of directors on these matters is included in the report.
c) The annual report also includes:
- Significant events after the reporting period,
- The Company's research and development activities.
- Employee benefits such as wages, premiums and bonuses paid to board members and key management personnel, appropriations, travel, accommodation and representation expenses, cash and cash facilities, insurance and similar guarantees.
When preparing the annual report, the board of directors also consider the related regulations issued by the Ministry of Customs and Trade and related institutions.
Auditor's Responsibility for the Audit of the Annual Report
Our objective is to express an opinion on whether the financial information included in the annual report and analysis of the Board of Directors in relation to the financial position of the Company are consistent with the audited financial statements of the Company and the information obtained during the audit and give a true and fair view and form a report that include this opinion in accordance with the TCC and the Communique.
We conducted our audit in accordance with Standards on Auditing issued by POA and the insurance legislation. Those standards are required that compliance with ethical requirements and planning of audit to obtain reasonable assurance on whether the financial information included in the annual report and analysis of the Board of Directors for the financial position of the Company are consistent with the financial statements and the information obtained during the audit and provides a fair presentation.
KPMG Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik Anonim Şirketi
A member of KPMG International Cooperative
Ali Tuğrul Uzun
Sorumlu Denetçi
1 Mart 2018
İstanbul, Türkiye
Finansal Tablo Niteliği | Konsolide Olmayan |
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01 / 01 / 2017 - 31 / 12 / 2017 döneminine ait faaliyet raporumuz ilişikte pdf dosya olarak verilmektedir. Sayg |