NWG // FINANCIAL INFORMATION
format that enables uniform electronic reporting of the annual accounts and consolidated accounts. The procedures selected depend on the auditor’ s judgment, including the assessment of the risks of material misstatement in the report, whether due to fraud or error. In carrying out this risk assessment, and in order to design audit procedures that are appropriate in the circumstances, the auditor considers those elements of internal control that are relevant to the preparation of the Esef report by the Board of Directors and the Managing Director, but not for the purpose of expressing an opinion on the effectiveness of those internal controls. The examination also includes an evaluation of the appropriateness and reasonableness of assumptions made by the Board of Directors and the Managing Director.
The procedures mainly include a validation that the Esef report has been prepared in a valid XHMTL format and a reconciliation of the Esef report with the audited annual accounts and consolidated accounts.
Furthermore, the procedures also include an assessment of whether the consolidated statement of financial performance, financial position, changes in equity, cash flow and disclosures in the Esef report have been marked with iXBRL in accordance with what follows from the Esef regulation.
The auditor ´ s opinion regarding the statutory sustainability report
The Board of Directors is responsible for the statutory sustainability report on pages 59-81, and that it is prepared in accordance with the Annual Accounts Act according to the previous version applied before 1 July 2024.
Our examination has been conducted in accordance with FAR: s auditing standard RevR 12 The auditor ´ s opinion regarding the statutory sustainability report. This means that our examination of the statutory sustainability report is different and substantially less in scope than an audit conducted in accordance with International Standards on Auditing and generally accepted auditing standards in Sweden. We believe that the examination has provided us with sufficient basis for our opinion. A statutory sustainability report has been prepared.
Deloitte AB, was appointed auditor of New Wave Group AB( publ) by the general meeting of the shareholders on the 2024- 05-16 and has been the company’ s auditor since 2024-05-16.
Gothenburg, 28th of March 2025
Deloitte AB
Didrik Roos Authorized Public Accountant
This is a translation of the Swedish language original. In the event of any differences between this translation and the Swedish language original, the latter shall prevail.
152 // ANNUAL REPORT