b'3STAATSOLIE MAATSCHAPPIJ SURINAME N.V.REPORT ON THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS (Continued)OTHER INFORMATION INCLUDED IN THE GROUPSeither intends to liquidate the Group or to cease 2021 ANNUAL REPORT operations, or has no realistic alternative but to Other information consists of the informationdo so. included in the Groups 2021 AnnualThe Supervisory Board is responsible for Report,other than the consolidated financialoverseeing the Groups financial reporting statements and our auditors report thereon.process.Management is responsible for the other information. The Groups 2021 Annual ReportAUDITORS RESPONSIBILITIES FOR THE AUDIT is expected to be made available to us after theOF THE CONSOLIDATED FINANCIAL STATEMENTSdate of this auditors report.Our objectives are to obtain reasonable Our opinion on the consolidated financialassurance about whether the consolidated statements does not cover the other informationfinancial statements as a whole are free from and we will not express any form of assurancematerial misstatement, whether due to fraud conclusion thereon.or error, and to issue an auditors report that includes our opinion. Reasonable assurance is In connection with our audit of the consolidateda high level of assurance but is not a guarantee financial statements, our responsibility is to readthat an audit conducted in accordance with ISAs the other information identified above when itwill always detect a material misstatement when becomes available and, in doing so, considerit exists. Misstatements can arise from fraud or whether the other information is materiallyerror and are considered material if, individually inconsistent with the consolidated financialor in the aggregate, they could reasonably be statements or our knowledge obtained in theexpected to influence the economic decisions audit or otherwise appears to be materiallyof users taken on the basis of these financial misstated. statements. RESPONSIBILITIES OF MANAGEMENTAs part of an audit in accordance with ISAs, we AND SUPERVISORY BOARD FOR THEexercise professional judgment and maintain CONSOLIDATED FINANCIAL STATEMENTSprofessional skepticism throughout the audit. Management is responsible for the preparationWe also:and fair presentation of the consolidated financial statements in accordance with IFRSs, and forIdentify and assess the risks of material such internal control as management determinesmisstatement of the consolidated financial is necessary to enable the preparation of thestatements, whether due to fraud or error, consolidated financial statements that are freedesign and perform audit procedures from material misstatement, whether due toresponsive to those risks, and obtain audit fraud or error.evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not In preparing the consolidated financialdetecting a material misstatement resulting statements, management is responsible forfrom fraud is higher than for one resulting from assessing the Groups ability to continue as aerror, as fraud may involve collusion, forgery, going concern, disclosing, as applicable, mattersintentional omissions, misrepresentations, or related to going concern and using the goingthe override of internal control.concern basis of accounting unless management 62 STAATSOLIE 2021 ANNUAL REPORT'