financials to IFRS, the fact that the year-end date for DPx
Holdings B.V. is 31 October 2014 and the need for purchase
price allocation adjustments. We audited management’s
accounting treatment of the exchange of DPP as assets held for
sale into the net equity value of DPx Holdings presented within
associates. Furthermore, we verified the net equity value as per
year-end 2014 and we audited the book result recognized in
2014.