REG - Catlin Group Limited - Half Yearly Report <Origin Href="QuoteRef">CGL.L</Origin> - Part 3

CastelnauAnnouncement

29/10/2014 11:19

- Part 3: For the preceding part double click  ID:nRSH5962Ob 

Disclosure and
Transparency Rules of the United Kingdom's Financial Conduct Authority. 
 
What a review of consolidated financial statements involves 
 
We conducted our review in accordance with International Standard on Review
Engagements (UK and Ireland) 2410, 'Review of Interim Financial Information
Performed by the Independent Auditor of the Entity' issued by the Auditing
Practices Board for use in the United Kingdom. A review of interim financial
information consists of making enquiries, 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 (UK and Ireland) and, consequently,
does 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. 
 
We have read the other information contained in the Half-Yearly Financial
Report and considered whether it contains any apparent misstatements or
material inconsistencies with the information in the Consolidated Interim
Financial Statements. 
 
Responsibilities for the consolidated interim financial statements and the
review 
 
Our responsibilities and those of the directors 
 
The Half-Yearly Financial Report, including the Consolidated Interim Financial
Statements, is the responsibility of, and has been approved by, the Directors.
The Directors are responsible for preparing the Half-Yearly Financial Report
in accordance with the Disclosure and Transparency Rules of the United
Kingdom's Financial Conduct Authority. 
 
Our responsibility is to express to the company a conclusion on the
Consolidated Interim Financial Statements in the Half-Yearly Financial Report
based on our review. This report, including the conclusion, has been prepared
for and only for the Company for the purpose of complying with the Disclosure
and Transparency Rules of the Financial Conduct Authority and for no other
purpose. We do not, in giving this conclusion, accept or assume responsibility
for any other purpose or to any other person to whom this report is shown or
into whose hands it may come save where expressly agreed by our prior consent
in writing. 
 
PricewaterhouseCoopers Ltd. 
 
Chartered Professional Accountants 
 
7 August 2014 
 
Bermuda 
 
Statement of Responsibility 
 
The Directors confirm that to the best of our knowledge: 
 
·      The Consolidated Financial Statements have been prepared in accordance
with accounting principles generally accepted in the United States of America
for interim financial statements; 
 
·      The Half-yearly Report includes a fair review of the information
required by the Disclosure and Transparency Rules ('DTR') 4.2.7R (indication
of important events during the first six months and description of principal
risks and uncertainties for the remaining six months of the year); and 
 
·      The interim management report includes a fair review of the information
required by DTR 4.2.8R (disclosure of related parties' transactions and
changes therein). 
 
By order of the Board. 
 
Stephen Catlin 
 
Chief Executive 
 
Benjamin Meuli 
 
Chief Financial Officer 
 
7 August 2014 
 
This information is provided by RNS
The company news service from the London Stock Exchange