Audit Report according to SA-CH and / or ISA

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As part of an audit in accordance with [Swiss law and SA-CH] [Swiss law, ISAs and SA-CH] [SA-CH] [SA-CH and ISAs] [ISAs] [2], we exercise professional judgment and maintain professional skepticism throughout the audit. In addition:

• we identify and assess the risks of material misstatement of the financial statements [1], whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
• obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control [3]. [4]
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made.
• Conclude on the appropriateness of the Board of Directors' [5] use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's [3] ability to continue as a going concern. Should we reach the conclusion that a material uncertainty exists, we are obligated in our report to refer to the relevant information in the financial statements [1] or, in the event that such information is not appropriate, to change our audit opinion. We draw our conclusions on the basis of the audit evidence obtained up to the date of our report. However, future events or conditions may cause the entity [3] to cease to continue as a going concern.
• Applicable only to financial statements [1] prepared in accordance with accounting standards on true and fair presentation:
  Evaluate the overall presentation, structure and content of the financial statements [1], including the disclosures, and whether the financial statements [1] represent the underlying transactions and events in a manner that achieves fair presentation.
• Applicable only to an audit in accordance with ISA-CH 600 of consolidated financial statements:
  Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for directing, supervising and performing the audit of the consolidated financial statements. We are solely responsible for our audit opinion.
• Only applicable in the case of early application of ISA-CH 600 (Revised) for the audit of consolidated financial statements:
  We plan and perform the audit of the consolidated financial statements to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and review of the audit activities performed for the purpose of the audit of the consolidated financial statements. We are solely responsible for our opinion.
• Only applicable for the audit of financial statements that meet the definition of consolidated financial statements as defined in ISA-CH 600 para. 1 and 9 (j) (e.g. a company with branches whose financial information is audited by a component auditor): “
  We obtain sufficient and appropriate audit evidence on the financial information of the entities or business activities within the company to express an audit opinion on the financial statements. We are responsible for directing, supervising and performing the audit of the financial statements. We are solely responsible for our opinion.
• Only applicable for the audit of financial statements that meet the definition of consolidated financial statements as defined in ISA-CH 600 (Revised) para. 1 and 14 (k) (e.g. a company with branches whose financial information is audited by a component auditor:
  we plan and perform the audit of the financial statements to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the company as a basis for forming an opinion on the financial statements. We are responsible for the direction, supervision and review of the audit activities performed for the purpose of the audit of the financial statements.

We are solely responsible for our audit opinion

We communicate with the Board of Directors or its relevant committee [6], among other matters, the planned scope and timing of the (financial statement) audit and significant audit findings, including any significant deficiencies in internal control that we identify during our (financial statement) audit.

only applicable to listed entities:
We also provide the Board of Directors or its relevant committee with a statement that we have complied with relevant ethical requirements regarding independence, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and, where applicable, actions taken to address any threats or safeguards taken

. xml-ph-0 We describe these matters in our report unless law or regulation precludes public disclosure about the matter or, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

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[1] Depending on the subject matter of the audit, also applies, mutatis mutandis, to the annual financial statements / consolidated financial statements / interim financial statements / financial statement / schedule.

[2] Applies, mutatis mutandis, to the provisions and standards as stated in the "Basis for Opinion" section of the auditor's report.

[3] Applies, mutatis mutandis, to the company / group / pension fund.

[4] If the auditor also has the responsibility to express an opinion on the effectiveness of the internal control system relating to the audit of the financial statements