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Messer - Geschäftsbericht 2008

Audit opinion

The consolidated fiinancial statements prepared by the Messer Group GmbH, Sulzbach, Germany, comprising the consolidated balance sheet, the consolidated income statement, the statement of income and expenses recognized directly in equity, consolidated cash flow statement and the notes to the consolidated financial statements, together with the group management report for the fiscal year from 1 January 2008 to 31 December 2008 were audited by the Wirtschaftsprüfungsgesellschaft KPMG AG. The consolidated financial statements and the group management report were prepared according to the International Financial Reporting Standards (IFRS). Dated 5 March 2009 an unrestricted audit opinion was provided.


Below are shown excerpts from the consolidated financial statements 2008. The complete financial statements 2008 can be viewed at anytime in the Bundesanzeiger.



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