To the General Meeting of Lumi Gruppen AS
To the General Meeting of Lumi Gruppen AS
Independent Auditor’s Report To the General Meeting of Lumi Gruppen AS Opinion
Independent Auditor’s Report
We have audited the financial statements of Lumi Gruppen AS, which comprise:
Opinion
• The financial statements of Report the parent company Lumi Gruppen AS (the Company), which Independent Auditor’s comprise the statement of financial position as at 31 December 2021, the statement of profit or
We have audited the financial statements of Lumi Gruppen AS, which comprise: loss, the statement of changes in equity and the cash flow statement for the year then ended, Opinion notes to the financial statements, including a summary significant policies, •andThe financial statements of the parent company Lumi of Gruppen AS accounting (the Company), which andcomprise the statement of financial position as at 31 December 2021, the statement of profit or We have audited the financial statements of Lumi Gruppen AS, which comprise: loss, the statement of changes in equity and the cash flow statement for the year then ended, • The consolidated financial statements of Lumi Gruppen AS and its subsidiaries (the Group), and notes to the financial statements, including a summary of significant accounting policies, which comprise the statement of financial position asGruppen at 31 December the statement • The financial statements of the parent company Lumi AS (the 2021, Company), which of and loss, the statement of comprehensive income, the statement of changes in equity and profit or the comprise statement of financial position as at 31 December 2021, the statement of profit or the the cashstatement flow statement for the then andflow notes to the financial statements, loss, of changes in year equity andended, the cash statement for the year then ended, •including The consolidated financial statements of Lumi Gruppen AS and its subsidiaries (the Group), summary of significant and notes toa the financial statements,accounting including apolicies. summary of significant accounting policies, and which comprise the statement of financial position as at 31 December 2021, the statement of profit or loss, the statement of comprehensive income, the statement of changes in equity and In our opinion: cash flowfinancial statement for the year thenGruppen ended, and notes the financial • The the consolidated statements of Lumi AS and itsto subsidiaries (thestatements, Group), a the summary of significant accounting comprise statement of financial positionstatutory as policies. at 31 requirements, December 2021, the statement of • which theincluding financial statements comply with applicable profit or loss, the statement of comprehensive income, the statement of changes in equity and In• our opinion: the financial statementsfor give truethen and fair viewand of the financial position of the Company as at the cash flow statement theayear ended, notes to the financial statements, 31 December 2021, and its financial performance and its cash flows for the year then ended in including a summary of significant accounting policies. with statements the Norwegian Accounting Act and accounting and practices •accordance the financial comply with applicable statutory standards requirements, In our opinion: generally accepted in Norway, and • the financial statements give a true and fair view of the financial position of the Company as at thefinancial financial statements giveits a true and fair view of the financial position thethe Group at 31 • • the statements with applicable statutory requirements, 31 December 2021, comply and financial performance and its cash flowsoffor yearas then ended in December 2021,with and the its financial performance and itsand cashaccounting flows for the year thenand ended in accordance Norwegian Accounting Act standards practices accordance with International Financial Reporting Standards adoptedofby the EU. • the financial give a true and view of the financialasposition the Company as at generallystatements accepted in Norway, andfair 31 December 2021, and its financial performance and its cash flows for the year then ended in accordance with the Norwegian Accounting Actfair and accounting standards and practices • the financial statements give a true and view of the financial position of the Group as at 31 generally accepted in Norway, and December 2021, and its financial performance and its cash flows for the year then ended in Basis for accordance Opinion with International Financial Reporting Standards as adopted by the EU. • the financial statements give a true and fair view of the financial position of the Group as at 31 December its financialwith performance and Standards its cash flows for the year then Our ended in We conducted our2021, auditand in accordance International on Auditing (ISAs). accordance withthose International Reporting Standards as adopted by the EU. for the responsibilities under standardsFinancial are further described in the Auditor’s Responsibilities Audit of the Financial Statements section of our report. We are independent of the Company and the Basis for Opinion Group as required by laws and regulations and the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Wefor conducted our audit in accordance with Standards on Auditing (ISAs). in Our Basis Opinion Independence Standards) (IESBA Code), and we International have fulfilled our other ethical responsibilities responsibilities under those standards are further described in the Auditor’s Responsibilities accordance with these requirements. We believe that the audit evidence we have obtained is sufficientfor the Audit of the Financial Statements section of our report. We are of the We conducted our audit in accordance International Standards onindependent Auditing (ISAs). OurCompany and the and appropriate to provide a basis forwith our opinion. Group as required by laws and regulations the International Ethics Standards Board for responsibilities under those standards are furtherand described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our for report. We are independent of the Company and the Accountants’ International Code of Ethics Professional Accountants (including International Group as required by laws and regulations and the Ethicsour Standards Boardresponsibilities for Independence Standards) (IESBA Code), andInternational we have fulfilled other ethical in PricewaterhouseCoopers AS, Brattørkaia 17B, Postboks 6365 Torgard, NO-7492 Trondheim Accountants’ International Code of Ethics for Professional Accountants (including International accordance with these requirements. We believe that the audit evidence we have obtained is sufficient T: 02316, org. no.: 987 009 713 MVA, www.pwc.no Independence Standards) (IESBAa Code), and weopinion. have fulfilled our other ethical responsibilities in and appropriate to provide basisavfor our Statsautoriserte revisorer, medlemmer Den norske Revisorforening og autorisert regnskapsførerselskap accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. PricewaterhouseCoopers AS, Brattørkaia 17B, Postboks 6365 Torgard, NO-7492 Trondheim T: 02316, org. no.: 987 009 713 MVA, www.pwc.no PricewaterhouseCoopers AS, Brattørkaia 17B,av Postboks 6365 Torgard, NO-7492og Trondheim Statsautoriserte revisorer, medlemmer Den norske Revisorforening autorisert regnskapsførerselskap T: 02316, org. no.: 987 009 713 MVA, www.pwc.no Statsautoriserte revisorer, medlemmer av Den norske Revisorforening og autorisert regnskapsførerselskap
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LUMI GRUPPEN annual report 2021
