NWG // 2020
Review report
New Wave Group AB , corp . id . nr . 556350-0916
Introduction
We have reviewed the condensed interim report for New Wave Group AB ( publ ) as at September 30 , 2020 and for the nine months period then ended . The Board of Directors and the CEO are responsible for the preparation and presentation of this interim report in accordance with IAS 34 and the Swedish Annual Accounts Act . Our responsibility is to express a conclusion on this interim report based on our review .
Scope of review
We conducted our review in accordance with the International Standard on Review Engagements , ISRE 2410 Review of Interim Financial Statements Performed by the Independent Auditor of the Entity . A review consists of making inquiries , primarily of persons responsible for financial and accounting matters , and applying analytical and other review procedures . A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and other generally accepted auditing standards in Sweden . The procedures performed in a review do not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit . Accordingly , we do not express an audit opinion .
Conclusion
Based on our review , nothing has come to our attention that causes us to believe that the interim report is not prepared , in all material respects , in accordance with IAS 34 and the Swedish Annual Accounts Act regarding the Group , and in accordance with the Swedish Annual Accounts Act regarding the Parent Company .
Gothenburg 6 November 2020
Ernst & Young AB
Jonas Svensson Authorized Public Accountant
14 // Q3