181 AUDITOR'S REPORT We have audited the consolidated financial statements prepared by RHÖN-KLINIKUM Aktiengesellschaft, Bad Neustadt a.d. Saale, comprising the consolidated balance sheet, income statement and comprehensive income statements, statement of changes in shareholders' equity, cash flow statement, and the notes to the consolidated financial statements together with the Group management report, for the financial year ended 31 December 2009. The preparation of the consolidated financial statements and the Group management report in accordance with the IFRS as adopted by the EU and the additional requirements of section 315a (1) of the German Commercial Code (Handelsgesetzbuch, HGB) is the responsibility of the Board of Manage- ment of the Company. Our responsibility is to express an opinion on the consolidated financial statements and on the Group management report based on our audit. We conducted our audit of the consolidated financial statements in accordance section 317 HGB and Ger- man generally accepted accounting standards for the audit of financial statements promulgated by the In- stitute of Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW) as well as the International Stan- dards on Auditing (ISA). These standards require an audit to be planned and performed in such a way that misstatements having a material impact on the view of the asset, financial and earnings position as pre- sented by the consolidated financial statements in compliance with the applicable accounting principles and by the Group management report are identified with reasonable assurance. Knowledge of the business activities and the economic and legal environment of the Group and evaluations of possible misstatements are taken into account in the determination of the audit procedures. We have examined, primarily on a test basis, the effectiveness of the accounting-related internal control system as well as evidence supporting the disclosures in the consolidated financial statements and Group management report. Our audit also included an assessment of the annual financial statements of those companies included in the scope of consolida- tion, the determination of the companies included in the scope of consolidation, the accounting and consoli- dation principles applied and significant estimates made by the Board of Management, as well as an evalua- tion of the overall presentation of the consolidated financial statements and the Group management report. We believe that our audit provides a reasonable basis for our opinion. Our audit has not given rise to any reservations. In our opinion based on the findings of our audit, the consolidated financial statements comply with the IFRS as adopted by the EU, and the additional requirements of section 315a (1) HGB, and give a true and fair view of the asset, financial and earnings position of the Group in accordance with these requirements. The Group management report is consistent with the consolidated financial statements and presents a true and fair view of the Group's overall position and the potential risks and rewards for its future development. We issue this Auditor`s Report based on our audit duly performed on 15 March 2010 and on our supplemental audit relating to the amendment of the Notes and the Management Report. Reference is made to the reasons for the amendment as stated by the Company in Section 1. of the amended Notes. The supplemental audit has not given rise to any reservations. Frankfurt am Main, 15 March 2010/26 April 2010 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft Harald Schmidt ppa. Tino Fritz Wirtschaftsprüfer Wirtschaftsprüfer AUDITOR'S REPORT CONSOLIDATED FINANCIAL STATEMENTS
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