Remarks to the Management Report
Due to calculation processes, tables and references may produce rounding differences from the mathematically exact values (monetary units, percentage statements, etc.).
These annual financial statements are available in German and English. Both versions can also be downloaded from www.united-internet.de. In all cases of doubt, the German version shall prevail.
For reasons of better readability, the additional use of the female form is omitted in this annual report. United Internet would like to stress that the use of the masculine form is to be understood purely as the gender-neutral form.
Notice of unaudited sections in the Combined Management Report of United Internet AG for the Company and the Group as of December 31, 2019
In addition to regular management report disclosures, it is possible that reporting may also include non-management report-related disclosures (those not required by law) which are not subject to a substantive audit by the auditor. Moreover, certain information may not be verifiable by the auditor: such “non-auditable information” annot be assessed by the auditor due to the nature of the disclosures or the absence of suitable criteria.
In the Combined Management Report of United Internet AG for the Company and the Group, the following chapters or disclosures were identified as “non-audited management report disclosures”:
- The disclosures made in the subsection “1.4 Research and development” are “non-audited management report disclosures”, as the content of “non-management report-related disclosures” is not audited.
- The “quarterly development” tables contained in the subsections “2.2 Business development” and “2.3 Position of the Group” with key financial figures on a quarterly basis for the segments and the Group are “non-audited management report disclosures” as United Internet does not subject its Interim Financial Statements to a review or audit.
- The disclosures made about “Green IT” and “Social responsibility” in the subsection “2.4 Significant non-financial performance indicators” are “non-audited management report disclosures” as the content of “non-management report-related disclosures” is not audited.
- The disclosures made in chapter “7. Declaration on Company Management/Corporate Governance Report” are “non-audited management report disclosures” as an audit of the disclosures contained in the Declaration on Company Management in accordance with section 317 (2) sentence 6 HGB is limited to the fact that the information has been provided and the Corporate Governance Report in chapter 7 constitutes a “non-management report-related disclosure” which is not subject to a substantive audit.