Page 72 - NZPM Annual Report 2020

Other information The directors are responsible on behalf of the Group for the other information. The
other information comprises the information in the Annual Report that accompanies
the consolidated financial statements and the audit report.
Our opinion on the consolidated financial statements does not cover the other
information and we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and consider whether it is
materially inconsistent with the consolidated financial statements or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If so, we are
required to report that fact. We have nothing to report in this regard.

Directors’ The directors are responsible on behalf of the Group for the preparation and fair
responsibilities for presentation of the consolidated financial statements in accordance with NZ IFRS
the consolidated and IFRS, and for such internal control as the directors determine is necessary
financial statements to enable the preparation of consolidated financial statements that are free from
material misstatement, whether due to fraud or error.
In preparing the consolidated financial statements, the directors are responsible on
behalf of the Group for assessing the Group’s ability to continue as a going concern,
disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the directors either intend to liquidate the Group
or to cease operations, or have no realistic alternative but to do so.

Auditor’s Our objectives are to obtain reasonable assurance about whether the consolidated
responsibilities financial statements as a whole are free from material misstatement, whether
for the audit of due to fraud or error, and to issue an auditor’s report that includes our opinion.
the consolidated Reasonable assurance is a high level of assurance, but is not a guarantee that
financial statements an audit conducted in accordance with ISAs and ISAs (NZ) will always detect
a material misstatement when it exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users taken on the
basis of these consolidated financial statements.
A further description of our responsibilities for the audit of the consolidated financial
statements is located on the External Reporting Board’s website at:
https://www.xrb.govt.nz/assurance-standards/auditors-responsibilities/audit-report-1
This description forms part of our auditor’s report.

Restriction on use This report is made solely to the Company’s shareholders, as a body. Our audit
has been undertaken so that we might state to the Company’s shareholders those
matters we are required to state to them in an auditor’s report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the Company’s shareholders as a body, for our
audit work, for this report, or for the opinions we have formed.

Bryce Henderson, Partner
for Deloitte Limited
Auckland, New Zealand
10 July 2020

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NZPM GROUP LIMITED ANNUAL REPORT 2020