Independent auditor’s report on the audit of the financial statements 2019 included in the financial report To: the shareholders and Board of Management of Vos Logistics Beheer B.V.
Our opinion
Emphasis of matter relating to
We have audited the financial statements 2019 of Vos Logistics
uncertainty about Corona
Beheer B.V. (hereinafter Vos Logistics) in Oss.
The developments surrounding the Corona (Covid-19) virus have a profound impact on people’s health and on our
In our opinion the accompanying financial statements give a
society as a whole, as well as on the operational and financial
true and fair view of the financial position of Vos Logistics as
performance of organizations and the assessment of the ability
at 31 December 2019 and of its results for 2019 in accordance
to continue as a Going Concern. The financial statements
with Part 9 of Book 2 of the Dutch Civil Code.
and our auditor’s report thereon are snapshots. The situation changes on a daily basis giving rise to inherent uncertainty.
The financial statements comprise:
Vos Logistics Beheer B.V. is confronted with this uncertainty as well, that is disclosed in the Prospects section on page 25 and
The consolidated and company balance sheet
the disclosure about events after the reporting period as per
as at 31 December 2019
page 55. We draw attention to these disclosures. Our opinion
The consolidated and company profit and
is not modified in respect of this matter.
loss account for 2019 The consolidated comprehensive income
statement for 2019
Report on other information included in the financial report
The consolidated cash flow statement for 2019 The notes to the consolidated and company balance sheet and profit and loss account, comprising a
In addition to the financial statements and our auditor’s report
summary of the accounting policies and other
thereon, the annual report contains other information that
explanatory information
consists of: The management report, as per pages 4-36 Other information, as per pages 61-66
Basis for our opinion
We conducted our audit in accordance with Dutch law, including the Dutch Standards on Auditing. Our responsibilities
Based on the following procedures performed, we conclude
under those standards are further described in the “Our
that the other information:
responsibilities for the audit of the financial statements”
Is consistent with the financial statements and does
section of our report. We are independent of Vos Logistics in
not contain material misstatements
accordance with the Wet toezicht accountantsorganisaties
Contains the information as required by Part 9 of Book 2
(Wta, Audit firms supervision act), the Verordening inzake de
of the Dutch Civil Code
onafhankelijkheid van accountants bij assurance-opdrachten (ViO, Code of Ethics for Professional Accountants, a regulation
We have read the other information. Based on our knowledge
with respect to independence) and other relevant independence
and understanding obtained through our audit of the financial
regulations in the Netherlands. Furthermore we have complied
statements or otherwise, we have considered whether the
with the Verordening gedrags- en beroepsregels accountants
other information contains material misstatements.
(VGBA, Dutch Code of Ethics). We believe the audit evidence
By performing these procedures, we comply with the
we have obtained is sufficient and appropriate to provide a
requirements of Part 9 of Book 2 of the Dutch Civil Code
basis for our opinion.
and the Dutch Standard 720. The scope of the procedures
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