2022 Report of the Auditor to the Council of FDI World Dental Federation

Deloitte

To the Council of FDI Fédération Dentaire Internationale (FDI World Dental Federation), Meyrin

Opinion

The summary financial statements, which comprise the statement of assets, liabilities and reserve funds and statement of receipts and operating expenditure as at December 31, 2022 for the year then ended are derived from the audited financial statements of FDI Fédération Dentaire Internationale (FDI World Dental Federation) for the year ended December 31 2022

In our opinion, the accompanying summary financial statements are consistent, in all material respects, with the audited financial statements, prepared in accordance with Swiss GAAP FER (Core FER), the Swiss Law and the Association’s articles of incorporation.

The financial statements of the Association for the year ended December 31, 2021 were audited by another auditor whose report, dated March 28, 2022, expressed an unqualified opinion on those financial statements.

The summary financial statements do not contain all the disclosures required by Swiss GAAP FER (Core FER), Swiss Law and the Association’s articles of incorporation. Reading the summary financial statements and the auditor’s report thereon, therefore, is not a substitute for reading the audited financial statements and the auditor’s report thereon. Those financial statements, and the summary financial statements, do not reflect the effects of events that occurred subsequent to the date of our report on those financial statements.

We expressed an unmodified audit opinion on those financial statements in our report dated April 6, 2023.

The Council is responsible for the preparation of the summary of financial statements in accordance with the requirements of Swiss GAAP FER (Core FER), the Swiss Law and the Association’s articles of incorporation

FDI Fédération Dentaire Internationale (FDI World Dental Federation) Report of the independent auditor for the year ended December 31, 2022

Our responsibility is to express an opinion on whether the summary financial statements are consistent, in all material respects, with the audited financial statements based on our procedures, which were conducted in accordance with ISA-CH 810, “Engagements to Report on Summary Financial Statements”.

Deloitte SA

Alexandre Dubi Alexandre Ribordy Licensed Audit Expert Licensed Auditor Auditor in charge

Geneva, April 6, 2023 ADU/ARI/mca

Enclosure

- Summary financial statements (statement of assets, liabilities and reserve funds, statement of receipts and operating expenditure)