Page 33 - Nemko - Annual performance - 2023

Auditor’s report

KPMG AS Telephone +47 45 40 40 63
Sørkedalsveien 6 Internet www.kpmg.no
P.O. Box 7000 Majorstuen Enterprise 935 174 627 MVA
N-0306 Oslo

To the General Meeting of Nemko Group AS

Independent Auditor’s Report

Opinion
We have audited the financial statements of Nemko Group AS, which comprise:
• the financial statements of the parent company Nemko Group AS (the Company), which
comprise the balance sheet as at 31 December 2023, the income statement and cash flow
statement for the year then ended, and notes to the financial statements, including a summary
of significant accounting policies, and
• the consolidated financial statements of Nemko Group AS and its subsidiaries (the Group),
which comprise the balance sheet as at 31 December 2023, the income statement and cash
flow statement for the year then ended, and notes to the financial statements, including a
summary of significant accounting policies.
In our opinion Penneo Dokumentnøkkel: 0GY2T-IDKA1-6Z5DN-EDJ05-3HIKG-E0AO7
• the financial statements comply with applicable statutory requirements,

• the financial statements give a true and fair view of the financial position of the Company as at
31 December 2023, and its financial performance and its cash flows for the year then ended in
accordance with the Norwegian Accounting Act and accounting standards and practices
generally accepted in Norway, and
• the consolidated financial statements give a true and fair view of the financial position of the
Group as at 31 December 2023, and its financial performance and its cash flows for the year
then ended in accordance with the Norwegian Accounting Act and accounting standards and
practices generally accepted in Norway.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our
responsibilities under those standards are further described in the Auditor’s Responsibilities for the
Audit of the Financial Statements section of our report. We are independent of the Company and the
Group as required by relevant laws and regulations in Norway and the International Ethics Standards
Board for Accountants’ International Code of Ethics for Professional Accountants (including
International Independence Standards) (IESBA Code), and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Other Information
The Board of Directors and the Managing Director (management) are responsible for the information
in the Board of Directors’ report. The other information comprises information in the annual report, but

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