160 pageControleverklaring van de o

160 page
Controleverklaring van de onafhankelijke
accountant
Aan: het Bestuur van Stichting Pensioenfonds Zorg en Welzijn te Zeist
Verklaring betreffende de jaarrekening
Wij hebben de in dit rapport opgenomen jaarrekening 2012 van Stichting Pensioenfonds Zorg en Welzijn te Zeist gecontroleerd.
Deze jaarrekening bestaat uit de geconsolideerde en enkelvoudige balans per 31 december 2012 en de geconsolideerde
en enkelvoudige staat van baten en lasten over 2012 met de toelichting, waarin opgenomen een overzicht van de gehanteerde
grondslagen voor financiële verslaggeving en andere toelichtingen.
Verantwoordelijkheid van het Bestuur
Het Bestuur van de stichting is verantwoordelijk voor het opmaken van de jaarrekening die het vermogen en het resultaat
getrouw dient weer te geven, alsmede voor het opstellen van het Verslag van het Bestuur, beide in overeenstemming met
Titel 9 Boek 2 van het in Nederland geldende Burgerlijk Wetboek (BW). Het Bestuur is tevens verantwoordelijk voor een
zodanige interne beheersing als het noodzakelijk acht om het opmaken van de jaarrekening mogelijk te maken zonder
afwijkingen van materieel belang als gevolg van fraude of fouten.
Verantwoordelijkheid van de accountant
Onze verantwoordelijkheid is het geven van een oordeel over de jaarrekening op basis van onze controle. Wij hebben onze
controle verricht in overeenstemming met Nederlands recht, waaronder de Nederlandse controlestandaarden. Dit vereist dat
wij voldoen aan de voor ons geldende ethische voorschriften en dat wij onze controle zodanig plannen en uitvoeren dat een
redelijke mate van zekerheid wordt verkregen dat de jaarrekening geen afwijking van materieel belang bevat.
Een controle omvat het uitvoeren van werkzaamheden ter verkrijging van controle-informatie over de bedragen en de
toelichtingen in de jaarrekening. De geselecteerde werkzaamheden zijn afhankelijk van de door de accountant toegepaste
oordeelsvorming, met inbegrip van het inschatten van de risico’s dat de jaarrekening een afwijking van materieel belang
bevat als gevolg van fraude of fouten.
Bij het maken van deze risico-inschattingen neemt de accountant de interne beheersing in aanmerking die relevant is voor
het opmaken van de jaarrekening en voor het getrouwe beeld daarvan, gericht op het opzetten van controlewerkzaamheden
die passend zijn in de omstandigheden. Deze risico-inschattingen hebben echter niet tot doel een oordeel tot uitdrukking te
brengen over de effectiviteit van de interne beheersing van de stichting. Een controle omvat tevens het evalueren van de
geschiktheid van de gebruikte grondslagen voor financiële verslaggeving en van de redelijkheid van de door het Bestuur van
de stichting gemaakte schattingen, alsmede een evaluatie van het algehele beeld van de jaarrekening.
Wij zijn van mening dat de door ons verkregen controle-informatie voldoende en geschikt is om een onderbouwing voor ons
oordeel te bieden.
Oordeel betreffende de jaarrekening
Naar ons oordeel geeft de jaarrekening een getrouw beeld van de grootte en samenstelling van het vermogen van Stichting
Pensioenfonds Zorg en Welzijn per 31 december 2012 en van het saldo van baten en lasten over 2012 in overeenstemming
met Titel 9 Boek 2 BW.
Verklaring betreffende overige bij of krachtens de wet gestelde eisen
Ingevolge artikel 2:393 lid 5 onder e en f BW vermelden wij dat ons geen tekortkomingen zijn gebleken naar aanleiding van
het onderzoek of het Verslag van het Bestuur, voor zover wij dat kunnen beoordelen, overeenkomstig Titel 9 Boek 2 BW is
opgesteld, en of de in artikel 2:392 lid 1 onder b tot en met h BW vereiste gegevens zijn toegevoegd. Tevens vermelden wij
dat het Verslag van het Bestuur, voor zover wij dat kunnen beoordelen, verenigbaar is met de jaarrekening zoals vereist in
artikel 2:391 lid 4 BW.
Amsterdam, 26 april 2013
Deloitte Accountants B.V.
Was getekend: J.G.C.M. Buné RA

結果 (英語) 1:

160 page auditor's report of the independent auditor

to: the board of health and welfare trust fund to zeist

on the financial statements We have audited the financial statements included in this report 2012 foundation fund care and welfare zeist
.these financial statements comprise the consolidated and company balance sheet as at December 31, 2012 and the consolidated
and single statement of income and expenses for 2012 and the notes, comprising a summary of the prevailing
accounting policies and other explanatory information.
responsibility of the
Boardthe board of directors is responsible for the preparation of the financial statements and the result
faithful should give, and for the preparation of the report of the board, both in accordance with title again
9 Book 2 of the Netherlands in applicable Civil Code (BW). The management is responsible for a
such internal control as it determines is necessary to enable the preparation of financial statements that are free from material misstatement
due to fraud or error.

possible auditor's responsibility Our responsibility is to express an opinion on these financial statements based on our control.
we have our audit in accordance with Dutch law,including the Dutch Standards on Auditing.
this requires that we comply with ethical requirements and that we plan and perform our audit to a
reasonable assurance about whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements
. The procedures selected depend on the auditor
applied by the judgment, including the assessment of the risks that the financial statements are materially misstated
whether due to fraud or error.
in making those risk assessments, the auditor considers internal control relevant to consideration
The preparation of financial statements and fair picture of it, in order to design audit procedures that are appropriate in the
circumstances. these risk assessments but not for the purpose of expressing an opinion to
report on the effectiveness of internal control of the foundation. An audit also includes evaluating the appropriateness of
the accounting policies used and the reasonableness of accounting estimates made by management, the foundation of
, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence obtained is sufficient and appropriate to provide a basis for our opinion
to offer.

opinion on the financial statements In our opinion the financial statements give a true and fair view of the size and composition of the assets of foundation
care and welfare pension fund at 31 December 2012 and the balance of income and expenditure for 2012 in accordance with Part 9 of Book 2
BW
Report on other legal requirements under or pursuant to the law
under 2:393 sub 5 at e and f bw we mention that we have no deficiencies following
the investigation or the report of the Board,to the extent we can assess, in accordance with Title 9 Book 2 bw
is drawn, and whether the article 2:392 paragraph 1 b to h bw required data are added.
We also note that the report of the Board, to the extent we can assess, is consistent with the financial statements as required by 2:391 sub 4

BW Amsterdam, April 26, 2013

Deloitte Accountants BVwas signed: j.g.c.m. bune ra

結果 (英語) 2:

160 page


independent auditor's report To: the Board of Stichting Pensioenfonds Zorg en Welzijn in Zeist

Statement on the annual accounts we have the 2012 financial statements included in this report of Stichting Pensioenfonds Zorg en Welzijn in Zeist checked.
These financial statements comprise the consolidated and company balance sheet at 31 december 2012 and the consolidated
and simple statement of income and expenditure for 2012 with the notes, which included an overview of the applied accounting policies and other explanatory notes
.

Responsibility of the BoardThe Board of the Foundation is responsible for the preparation of the financial statements that have the ability and the result
time-honoured see, and for the preparation of the Report of the Board, both in line with
part 9 of book 2 of the civil code in force in Netherlands (BW). The Board is also responsible for a
such internal control as it considers necessary in order to allow the preparation of the financial statements without
free from material, whether due to fraud or error.
the auditor's Responsibility our responsibility is to express an opinion
on the financial statements based on our audit. We have our
verification shall be carried out in accordance with Dutch law, including the Dutch auditing standards. This requires that
we comply with ethical requirements and plan and perform our audit such that a
obtain reasonable assurance about whether the financial statements are deviation of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements the
. The selected works are dependent on the applied by the accountant
judgement, including the assessment of the risks that the financial statements contains a derogation from material misstatement, whether due to fraud or error.

When making these risk assessments the auditor takes into account the internal control relevant to the preparation of the financial statements and
for the faithful image thereof, aimed at setting up audit work
that are appropriate in the circumstances. These risk assessments have, however, not aim to express an opinion
on the effectiveness of the internal control of the Foundation. An audit also includes evaluating the
suitability of the accounting policies used and the reasonableness of the estimates made by the Board of
the Foundation, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion with respect to the
to
.
financial statements in our opinion, the financial statements give a true and fair view of the size and composition of the ability of Foundation
Care and welfare pension fund as at 31 december 2012 and of the balance of income and expenses about 2012 in accordance with part 9 of book 2 of the Dutch civil code
.
Declaration on other requirements laid down by or pursuant to the law
pursuant to article 2 (e) and (f) have proved that our shortcomings we mention no BW following
research or report the Board, as far as we can judge, in accordance with part 9 of book 2 of the Dutch civil code is drawn up, and or in article 2
: 392 paragraph 1 information required under (b) to (h) of the DUTCH CIVIL CODE have been added. We also mention
that the report of the Board, as far as we can judge, is compatible with the financial statements as required by 2: 391 (4) BW article
.
Deloitte Accountants B.V. Amsterdam, 26 april 2013

Was signed: J.G.C.M. Buné RA

結果 (英語) 3:

160 Page
Control Attestation of the independent
auditor
To: the Board of Stichting Pensioenfonds Care and Welfare in Zeist
Declaration on the financial statements
We have the financial statements included in this report 2012 of Stichting Pensioenfonds Care and Welfare in Zeist checked.
These accounts shall comprise the consolidated balance sheet and single per december 31, 2012 and consolidated
and single status of income and expenditure on 2012 with the explanatory statement, which included a summary of the
accounting policies and other explanatory notes.
responsibility on the part of the Administration
The Board of the foundation is responsible for the preparation of the financial statements that the assets and results
faithfully serves to display, as well as for the preparation of the Report of the Board, both in accordance with
Title 9, Book 2 of the force in The Netherlands Civil Code (BW). The Board is also responsible for a
Such internal control if the considers necessary for the compilation of the financial statements as possible without
deviations of material interest as a result of fraud or errors.
Responsibility of the accountant
Our responsibility is to provide a view on the financial statements on the basis of our audit. We have our
audit carried out in accordance with Dutch law,Including the Dutch standards. This requires that
we comply with the ethical requirements for us and that our control so that a plan and execute
reasonable degree of security is obtained that the financial statements do not contain derogation of substantive interest.
A control includes the carrying out of work in order to obtain control information on the amounts and the
notes in the financial statements. The operations selected by the auditor are dependent on the applied
judgment, including the assessment of the risks that the financial statements a derogation of substantive interest
contains as a result of fraud or errors.
To create the risk assessments, the auditor the internal control in order that is relevant for
the format of the financial statements and for the faithful picture of, for the creation of audit work
which are appropriate in the circumstances. These risk assessments have not, however, to aim to express an opinion
On the effectiveness of the internal control of the foundation. An audit also includes evaluating the
suitability of the accounting policies used and the reasonableness of the by the Board of
the foundation estimates, as well as an evaluation of the overall picture of the financial statements.
We are of the opinion that the by us obtained control-information is sufficient and is suitable for a justification for our
considers to offer.
Opinion concerning the financial statements
In our judgment, the financial statements give a true picture of the size and composition of the capital of Foundation
Pension Fund Care and Welfare per december 31, 2012 and of the balance of income and expenditure for 2012 in accordance with Title 9, Book
2BW.
Declaration on other requirements laid down by statute or regulation
under article 2:393 paragraph 5 under e and f BW we state that we will not deficiencies in response of
the investigation or the Report of the Board,As far as we can determine, in accordance with Title 9, Book 2 BW is
drawn up, and that the article 2:392 (1) (b and h BW required data are added. We also mention that the report of the Board
, as far as we can judge, is compatible with the financial statements as required in
article 2:391 paragraph 4 BW.
Amsterdam, 26 april 2013
Deloitte Accountants B.V.
Was signed: J. G. C. M. Buné RA