Appendix 1

The independent auditor's declaration on oil preparedness and so on

Statement on the auditor's declaration on oil preparedness and so forth.

In accordance with section 14 (4), 5, and section 17 (3). 4 and 5, in oil emergency law no. 354 of 24. April 2012 is determined by authority :

§ 1. A storage undertaking, central storage unit and a company with no storage obligation to store commercial repositories for a single year for a calendar year have confirmed the accuracy of the information which has been reported to the month after the month ; the oil response law, by a declaration given by an approved and independent auditor.

Paragraph 2. Revision certificate in accordance with paragraph 1. 1 shall be established in accordance with the rules laid down in this notice.

§ 2. For the purposes of this notice :

1) Oil products : oil products obtained from the refining of crude oil, and additives or biofuels, which are added or incorporated into these products.

2) Ultimatmostock : the company ' s inventory by the end of the month by the end of the individual oil products and crude oil stored on storage sites owned by the company itself or disponers.

3) Proposition : the ultimatum of the storage undertaking of the individual oil products and crude oil, corrected by debt and debt in relation to other storage providers and the centralised storage unit.

§ 3. The auditing declaration after Section 1 shall be submitted on the basis of a statement drawn up and transmitted by the central storage unit. The annual tax return shall include the monthly reported information on the movement of goods and opinions held by the company in the calendar year to the central storage unit under the oil response law.

Paragraph 2. The auditing declaration shall be given by an approved and independent auditor, cf. the law of authorised auditors and auditing activities, and shall be designed with a high level of security and, in addition, in accordance with the standard declaration in Annex 1.

Paragraph 3. In addition to the auditor declaration, a drawing-up of the undertaking by signature shall confirm that the information reported is correct.

Paragraph 4. The auditor's certificate after paragraph 1. The confirmation by 2 and the management of the management. 3 will be sent to the central storage unit by 15. However, in March of the year following the year in which annual tax returns shall be made, not later than one month after receipt of the annual tax return.

§ 4. To make a statement following this notice, the auditor shall make the work actions that are laid down in paragraph 1. 2-7.

Paragraph 2. The auditor shall ensure that, for each month, there is one or more inventories, certified and approved by the person who is subject to the subject of the company. The decisions shall include :

1) the oil products and crude oil that are relevant to the establishment,

2) the movement of goods for the oil products in question and crude oil, as shown in the annual tax return ; and

3) the inventory of stock inventories for the oil products in question and crude oil, as shown in the annual tax return.

Paragraph 3. Accountant must ensure that the company ' s inventories in accordance with paragraph 1 shall be made. 2 is in accordance with

1) the actual monthly movements of the undertaking, the accountants ' work on the basis of the sample must include inventory changes distributed in storage, and

2) the monthly report of the company to the central storage unit.

Paragraph 4. The audit shall ensure that, in the case of corrections to the monthly reports, documentation is available in the form of correction annexes, which describe the reason for the correction. If the corrections are significantly significant or if their contents are of a significant character, the auditor shall draw up a written assessment to the establishment and inform them in the auditor declaration. The auditor's assessment must include proposals for improvements to the company's business operations that can limit the number of such corrections.

Paragraph 5. Accountant must ensure that the company has a written description of its business practices, including internal controls, for stock and petroleum movements and crude oil. The description shall include, inter alia, the principles for the listing and registration of movements and the voting of monthly statements and procedures for own checks by comparison with previous months and years.

Paragraph 6. Accountant must conduct a review of the business corridors to ensure that these are followed by the company, and that they are continuously adjusted to minimises the number of corrections as far as possible.

Paragraph 7. On the basis of the work under paragraph 1. 2-6 the auditor shall make an assessment of the adequacies of the business corridors that the undertaking may fulfil its obligation to submit proper and timely monthly reports. If the auditor considers that the business entries are not sufficient for this purpose, the auditor shall draw up a written assessment to the company and inform them of this in the auditor declaration. The auditor's assessment must include proposals for improvements to the business operations of the business.

§ 5. If the accountant in the auditor ' s declaration shall be in accordance with section 3 ( In addition, the auditor declaration shall include a clarification of the conditions which are the basis for the reservation or the additional information.

§ 6. section 1-5 shall apply mutatis mutandis to the centralized storage unit with required customizations. The auditing declaration shall include, inter alia, the specific stocks.

§ 7. The announcement shall enter into force on 1. December 2013 and shall apply to annual tax returns from and with the calendar year 2013.

Paragraph 2. At the same time, notice No 1237 of 15. In December 2011, the declaration of declarations of the auditor on the compulsory stocks of mineral oil and mineral oil products.

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Appendix 1

The independent auditor's declaration on oil preparedness and so on

For the DEA.

We have reviewed the annual information for the year 20xx for the company X, drawn up by the central storage unit, containing the company ' s monthly reports on movements of goods and stocks, and corrections thereto on the central storage unit ; storage unit, in order to assess whether these reports and corrections shall be in accordance with the requirements of section 39 (3). 2-4, in announcement number two. 1277 of 8. November 2013 on the subject of storage requirements etc. for oil (the place of entry into place of storage) and the notice to no. 1304 of 20. November 2013 on the auditor's declaration on oil preparedness, etc. (the auditing declaration notice). We have also reviewed business practices and internal controls on the inventory of inventory and movement of goods as required under the terms of reference to the section 40 (5) of the storage of the goods. 3.

The company ' s management shall be responsible for the accuracy of the reports and corrections which are summarises in the annual tax return, in accordance with the terms of reference to the place of storage of the place of storage of the obligation to store. 2-4, as well as arranging business practices and internal controls on the inventory of inventory and movement of goods after the subject of place of storage referred to in paragraph 40 (5). 3.

Our responsibilities are, on the basis of our work, to express a conclusion as to whether the information in the annual tax return on 20xx has been drawn up in accordance with the requirements of Article 39 (3) of the place of entry into storage. Two-four, as well as whether business practices and internal controls on these reports and corrections have been laid down in order to be reassuring in accordance with the requirements of the place of storage of the place of storage of the place of reference to the requirements of the place of storage of the rules of the holding of storage. 3, including the fact that the business is available in a Confessional manner.

Work carried out

Our work has been carried out in accordance with the international standard of other Declaration tasks with security and additional requirements according to Danish auditor legislation and in accordance with the auditing declaration order to achieve a high degree of : ensuring that the annual tax return for 20xx does not contain any significant error information.

Our work includes random testing of information that supports the reported information. We've been doing our work in a controlled way.

the annual tax return and the monthly reports for the centralized storage unit are in accordance with the company ' s registrations, including the evidence of reports and any corrective annexes,

that there is a consistency between the actual monthly movements of goods and the movement of goods which are apparent in the annual tax return ; and

that there is a consistency between the actual monthly positions and the points of view shown in the annual tax return ; and

in the case of corrections to the monthly reports, documentation shall be provided with a description of the reasons for corrective action.

We have also checked that, for the undertaking, we have a vote and confirmation of information about agreements between two parties on the purchase, sale, etc. of oil products or crude oil, and for debts and debts owed between two ; Parties to oil products or crude oil.

Our work also includes an assessment of the establishment and use of business and internal controls that support monthly reports, and whether these business practices and internal controls are described in accordance with the requirements of the universal order of storage.

It is our understanding that the work carried out provides a sufficient basis for our conclusion [ with reservations ].

[ Any reservations ]

[ Retain ]

Conclusion Conclusion Base

[ Insertion of it ]

Conclusion [ with reservations ]

It is our view that the year ' 20xx for company X [ other than the impact of the reserves specified in the reservation must be equal to the actual monthly movements of goods and opinions and that the annual tax return has been drawn up. in accordance with the provisions of the place of storage of storage, Section 39 (3). 2-4.

It is our view that business practices and internal controls are organised and used in a reassuring manner and in accordance with the requirements of Article 40 (4) of the place of storage. We have also checked that, in writing, business is in writing.

Additional information on restriction of distribution

The declaration alone shall be made for the supervision of the Energy Management Board in accordance with the oil preparedness Act and may not be used for other purposes.

Additional information (if any)

[ Insertion of it ]

[ Appression of other reporting conditions

Here the information on the auditors prepared written appraisings to the establishment of insufficient business operations ]