AEG 21604 G Manuel d'utilisateur Page 407

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F-166
Opinion
In our opinion, the consolidated financial statements:
give a true and fair view of the financial position of the Group as at 31 December 2009 and of the Group's
loss for the year then ended;
are in accordance with International Financial Reporting Standards as adopted by the European Union;
and
comply with The Companies (Guernsey) Law, 2008.
Robert A. Hutchinson
For and on behalf of KPMG Channel Islands Limited
Chartered Accountants
April 7, 2010
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